text: the finaoo ial problems encountered by the Department and commented in particular on the expected programme delivery rate for 1984 and 1985 and programme support reimbursements. The Advisory Committee considered that the estimates of overhead earnings for 1983, 1984 and 1985 might be somewhat optimistic and that it would therefore no doubt be necessary to revise again the estimates relating to posts finaooed by overhead reimbursements. He drew the Fifth Committee's attention to paragraphs 9, 10 and 12 of document A/38/7/Add.3, which contained comments of the Advisory Committee on that aspect. 2. Mr. EL SAFrY (E;Jypt) said that he wished to emphasize the decisive role which the Department played for developing countries and the anxiety caused by the catastrophic financial situation in which the Department had found itself for the past two years. His country was critical of some of the management methods used and in particular deplored the fact that appropriations earmarked for the implementation of crucial development tasks had not been made available to the Department. With the budgetary restrictions and the abolition of posts, there was a danger that the Department would be deprived of all means of functioning properly and would thus be condemned to disappear. The developing countries were requesting an increase in the Department •s budget because they considered that such an increase was indispensable to enable the Department to carry out its essential functions. It seemed, however, that the vital interests of the majority of Member States were not taken duly into account. Fbr example, table 5 in document A,IC.5/38/2 indicated that the number of extrabudgetary posts in the Professional category and above would fall from 180 in 1982-1983 to 102 in 1984-1985, with the number of General Service posts falling from 194 to 117. Those figures should make 
analysis: The text appears to be discussing the financial situation of an international organization, specifically the Department's budget and the impact of budgetary restrictions on its ability to function. The language used is formal and official, suggesting that it may be a report or statement from a government or international organization. The text mentions the roles of developing countries and the importance of the Department's work, which suggests that the topic may be related to international development and cooperation.