text: was essential that payments to them be cloaked in secrecy. This was allegedly to avoid repercussions from SWAPO and its supporters if it became known that these individuals were receiving payments from the U.N. The Applicant contends t hat all of the funds he is charged with misappropriating were secretly disbursed by him to these individuals- 19 - and that this was done on the verbal instructions of the Commissioner in keeping with long-established practices. The Tribunal notes that, on 19 March 1982, a few days befor e the Applicant gave this explanation, he had written to the Assistant Secretary-General, Office of Financial Services (OFS), referring t o the serious deficiencies found by the auditors and stating "what i s needed most urgently is some kind of financial control mecha nism which would ensure at all times that the financial rules and regul ations are being followed". This statement is not at all consistent with th e position taken later by the Applicant regarding the allegedly lon g authorized practice of secret payments which he claims he wa s following; nor could it be reconciled with the prior knowledge about and approval of the secret payments he later attempted to impute t o the Assistant Secretary-General, OFS, regarding the approvin g officers or with his allegations regarding the conduct of the Assistan t Secretary-General, OFS, himself. V.The Applicant's conduct came to the attention of th e Administration as a result of an audit conducted a short tim e prior to 18 March 1982 by the U.N. Internal Audit Division (IAD). Th e auditors confronted the Applicant with the substantial payments to numerou s purported recipients which had occurred over the two-year period i n question but for which the auditors were unable to find supportin g
analysis: The text appears to be discussing financial transactions and allegations of misappropriation within the United Nations (UN) system. The context suggests a focus on administrative and organizational matters rather than a specific sector or field of activity. The language used is formal and bureaucratic, indicating a legal or official context.