text: budget, it could not support the appropriation requested. 38. Mr. FORAN (Controller) said that efforts to establish a rationale for apportioning the expenses of UNEP between the regular budget and the Environment Fund went back some 10 years. The matter had first been brought to the attention of the General Assembly in a report submitted jointly b¥ the Executive Director of UNEP and the Secretary-General at the thirty-first session (A/C.S/31/39). That report had contained proposals for the transfer of a number of posts from the Environment Fund to the regular budget, the overall aim of which was to achieve a 40r60 ratio for the distribution of staff costs between the regular budget and the Fund. It had been intended to effect the transfers gradually, beginning with the biennium 1978-1979. The Advisory Committee had concluded at that time that it could not endorse the proposed ratio and recommended that any proposal to increase the regular budget establishment should be accompanied b¥ full justification in terms of functions and grading on a post-by-post basis. ; ... A/C. 5/38;SR. 2 7 English Page 8 (Mr. Foran) 39. In his budget proposals for the biennium 1978-1979, the Secretary-General had requested the transfer of 12 posts from the Environment Fund to the regular budget. Of those, 9 had been approved by the General Assembly on the recommendation of the Advisory Committee. At that time, the Advisory Committee had noted that some future proposals for the transfer of posts established under the Environment Fund prior to 1977 were to be expected. However, ACABQ had also expressed the view that the practice of creating new posts under the Fund should be discontinued if there was to be an increase in the appropriation under the regular budget. 40. No further transfers had been proposed in the programme budgets for the 
analysis: The text appears to be discussing budgetary decisions and the allocation of funds for the United Nations Environment Programme (UNEP). The language used is formal and technical, indicating a focus on administrative and financial matters. The text mentions the Environment Fund and the regular budget, suggesting that the category should be related to environmental or financial management. Additionally, the text does not mention specific economic sectors or industries, but rather focuses on the allocation of funds and the management of resources.