text: temporary, within-year imbalances incashflow,(b)tofundunforeseen emergency needs, and(c)intheeventofasubstantial reduction intheAgency's programme to meetanyextraordinary liauidating liabilities. Theworking capital account balance was$19.2million asat1January 1984and$18.6million asat 31December 1984.Thisamountrepresents lessthantwomonths' operating expenses oftheGeneral Fund. Project fundS 14.Durinq 1984,UNRWAhad15projects funded byspecial contributions. Statements VII-XXI showtheincomereceived andexpenditure incurred foreachof theseprojects durinqtheyearandtheassetsandliabilities ofeachproject fund asat31December 1984. -4-1.Asrequ ReliefandW ofAuditors 2.Theexa Regulations auditing sta thespeciali examination offices inJ 3.During practice of containing d practice has 4.Thefol examination. responses ar 5.Wenote. 16salary-re. members for 6.Ourrev members with official and 7.Ourrev arenotalwa delivery has theportof bemonitored 8.Wenote UNRWApurcha applied toa 9.Ouraud approved sup instrument i 10.Ourfie payments fro cashpayment11.REPORT OFTHEBOARDOFAUDITORS Introduction 1.Asreauired byarticle XIIoftheFinancial Regulations oftheUnitedNations ReliefandWorksAgencyforPalestine Refugees intheNearEast(UNRWA), theBoard ofAuditors hasaudited theaccounts ofUNRWAfortheyearended31December 1984. 2.Theexamination wasmadeinaccordance witharticle XIIoftheFinancial Regulations oftheUnitedNations andtheannexthereto andwiththecommon auditing standards adopted bythePanelofExternal Auditors oftheUnitedNations, thespecialized agencies andtheInternational AtomicEnergyAgency. The examination wasconducted atUNRWAheadauarters atviennaandattheAgency's field offices inJordanandtheSyrianArabRepublic. 3.Duringtheyearunderreview, theBoardofAuditors continued itsnormal practice ofreporting theresults ofspecific auditsandissuing management letters containing detailed observations ~ndrecommendations totheAdministration. This practice hashelpedtomaintain acontinuous dialogue withtheAdministration. 4.Thefollowing arethemostsignificant matters arising fromouraudit examination. Wehavediscussed thesematters withtheAdministration whose responses arereferred toasappropriate. Summary offindings 5.WenotedthatinpartVIIIoftheUNRWAOCcupation Classification Manualsome 16salary-related allowances andbenefits havebeenestablished forareastaff members forwhichnoprovision ismadeintheUNRWAareastaffrules. 6.Ourreviewindicated alsothatlanguage allowances arepaidtoareastaff members withdutystationatViennafortheknowledge ofEnglish, whichisthe official andprincipal working language oftheAgency. 7.Ourreviewrevealed thatthedatesofdelivery stipulated onpurchase orders arenotalwaysmetbysuppliers andthat,ingeneral, thecontractual dateonwhich delivery hastobecompleted bythesupplier isthedateofarrival ofthegoodsat theportofdestination, although thisarrival, forlackofdocumentation, cannot bemonitored effectively bytheSupplyDivision atheadauarters. 8.Wenotedthatinpractice a"liquidated damages clause" israrelyincluded in UNRWApurchase ordersforsupplies otherthanbasiccommodities andisnoteven applied toallpurchases ofbaaicfoodcommodities. 9.Ourauditdisclosed furthermore thatinonefieldofficetheregister of approved suppliers hasnotbeenkeptuptodatetoserveasaneffective control instrument inlocalprocurement activities. 10.Ourfieldofficeauditalsorevealed thattheprocedures withregardto payments fromimprest fundaccounts areunsound andlead,inpractice, tosingle cashpayments uptotheeauiva1ent of$1,000. -5-11.Asregards theUNRWAstockmanagement system, wenotedthattherequired information ondataonaveraqe consumption inthefieldisoftenprovided to headquarters inadisparate andincomplete way. 12.Ourfieldandheadauarters auditdisclosed thattheexisting situation with reqardtotheadministrative procedures forthesurveyofUNRWAproperty isnot satisfactory because therelevant organization directive No.12isoutdated in several respects. Payroll andstaffcosts Salary-related allowances forareastaffmembers 13.WenotedthatinpartVIIIoftheUNRWAOccupation Classification Manual,
analysis: The text appears to be a report on the financial and administrative activities of the United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA). The report discusses the agency's cash flow, project funds, and auditing practices, as well as various administrative and procedural issues. While there may be some indirect connections to other categories, such as education or employment, the primary focus of the report is on the financial and administrative management of a humanitarian aid organization.