text: (a)Restatement ofthe1986-1987 budgetresolutions (E/ICEF/1986/AB/L.l); (b)ThereportoftheAdvisory Committee onAdministrative andBudgetary Questions ontherestatement ofthe1986-1987 budgetresolutions (E/ICEF/1986/AB/L.2). 179.Thedebateregarding therestatement ofthe1986-1987 budgetresolutions was verypositive. Ingeneral, delegations werepleased withthenewformatforthe budgetexpenditure estimates, whichwereinlinewithUNICEFefforts tomakeall reports anddocuments morereadable. 180.Therecommendation oftheCommittee onAdministration andFinance, asadopted bytheExecutive Board,appears inchapter VI,decision 1986/7. Financial rulesandregulations 181.Delegations generally endorsed theExecutive Director's recommendations, as contained inE/ICEF/1986/AB/L.IO. Anumberofdelegations expressed theviewthat -27- UNICEFfinancial regulations shouldreflect thelegalrequirements andregulations ofthecountries inwhichUNICEFoperates. 182.Somedelegations suggested thatUNICEFmightconsider usingtherecently adopted financial regulations oftheunitedNations Development Programme (UNDP)as ageneral model. Otherdelegations observed thediffering natureofthe organizational character andoperational methodofUNICEF andUNDPandstressed thatthedraftfinancial rulesandregulations forUNICEFshouldreflect the uniqueness, needsandrequirements ofUNICEF. 183.Thesecretariat, havingconsulted withtheOfficeofLegalAffairs, united Nations Secretariat, responded thatUNICEF wasco-operating inprogrammes in countries onlywiththeagreement oftheGovernment concerned. Abasicagreement document wasthendrawnupbetween UNICEF andtherespective Government. In carrying outitsactivities, UNICEF tookintoconsideration locallawsand regulations. However, Suchlocallawsandregulations couldnotbereflected in theUNICEFfinancial regulations, whichwereinternal andapplicable throughout the world. 184.Thesecretariat indicated thattheverypurpose ofthe1985recommendation of theAdvisory Committee onAdministrative andBudgetary Questions, endorsed bythe Board, wastoensurethataspecific setoffinancial rulesandregulations for UNICEF wouldbeelaborated tomeetitsworking requirements. TheUNICEF secretariat wouldendeavour, totheextentpossible, tomaintain conformity with relevant UnitedNations financial regulations, alsotakingintoaccount therecent experience ofUNDP. 185.Therecommendation oftheCommittee onAdministration andFinance, asadopted bytheExecutive Board,appears inchapter VI,decision 1986/8. Supplementary funding 186.Delegations considered thereportonsupplementary funding (E/ICEF/1986/L.2) , thereportoftheAdvisory Committee onAdministrative andBudgetary Questions on thereportonsupplementary funding (E/ICEF/1986/AB/L.13) andthe-paper containing statistical information onsupplementary fund~for"noted" projects, 1982-1984 (E/ICEF!1986/CRP.9). 187.Anumberofdelegations emphasized thatsupplementary funding related toboth administrative andprogramme issues. Withinthecontext ofadministration and finance, ithadabearing onfund-raising, staffing, overhead, reporting fordonors andconditionalities. Withinthecontext ofprogrammes, itrelated toprogramme planning inintegration withotherprogramme components andactivities ofthe country programme, inlinewithUNICEFpriorities. 188.Thesecretariat restated that: (a)Thefundamental principle endorsed bytheBoardwasthatsupplementary funding should beusedtosupport, complement andexpand UNICEFsupport toa country programme funded bygeneral resources. Onceaprogramme ofco-operation wasagreed uponbetween UNICEF andacountry, decisions should betakenbythetwo partners onwhichpartoftheoverall country programme should befunded bygeneral resources andforwhichpartsupplementary fundsshould besought. Thatprocedure wasdesigned toensurethesamequality ofplanning forallUNICEF-supported programmes regardless ofthefunding source. -28- (b)Withincreasing commitments ofGovernments tochildsurvival and development goals,strictadherence tothatprinciple ofonecoherent and consistent country programme, supported byacontribution ofgeneral and
analysis: The text appears to be discussing financial and administrative matters related to the United Nations Children's Fund (UNICEF), including budget resolutions, financial regulations, and supplementary funding. The topics are mainly focused on the internal management and financial operations of UNICEF, with no apparent connection to specific economic sectors or industries. However, the text does touch on the organization's work in countries, which might suggest a connection to international development or humanitarian aid.