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represents 13.8 per cent of the total 1986 revised budget estimate of $463,905,500. The 1987 projection of $64,267,000 for programme support and administration constitutes 16.9 per cent of UNHCR's total projected budget of $380,164,000 (see table A above). The assumptions used in the calculation of the revised 1986 estimate and initial 1987 projection of programme support and administration costs under General Programmes for field offices and at headquarters are described in Part I, paragraphs 1.17.11 to 1.17.13 of the High Commissioner's report.
Staff resources for 1986 (revised) and 1987 (projected)
11.
An overview of the staffing requirements of the Office by programme and source of funds is provided in Part I, table VI of the report. In addition, following Part I, paragraph 1.17.11, two tables are provided which inter alia, detail redeployments of field posts under General Programmes. Compared with the revised 1986 staffing establishment for UNHCR under General Programmes of 721 posts (264 Professional and higher level posts, 8 National Officer posts and 449 General Service posts), the proposed initial 1987 staffing establishment under General Programmes of 724 posts represents an increase by three General Service posts to be transferred from Special Programmes. However, the revised 1986 and initial 1987 staffing establishment of UNHCR from all sources of funds will remain unchanged at 1,076 posts (see Part I, table VI). In this connection, the Advisory Committee notes that in addition, UNHCR has engaged during 1986, 724 project personnel (see Part I, table VII) and 55 temporary Junior Professional Officers (see Part I, table VI).
Refugee aid and development
12. Part I, paragraphs 1.9.1 to 1.9.17 of the High Commissioner's report provides information on those activities of the Office relating to refugee aid and development The Advisory Committee exchanged views with representatives of the High Commissioner on the subject, and in particular, the potential impact of such activities on the High Commissioner's responsibilities under the Statute. The representatives of the High Commissioner assured the Committee that UNHCR continued to be regarded as a humanitarian and not a developmental agency. Nevertheless, it was recognized that UNHCR had some role to play in attempting to mobilize development agencies to provide assistance once UNHCR's role in specific refugee situations had stabilized. Hence the High Commissioner's approach of "...promoting action beyond and outside UNHCR programmes and, to the extent possible, for linking durable solutions programmes to a developmental context where specialized agencies could play and active role in project planning and implementation" (Part I, para. 1.9.1).
Special programme audit of UNHCR's operations and financial controls
13.
In November 1985, in the light of certain developments at the thirty-sixth session of the Executive Committee of UNHCR, the Advisory Committee had requested the United Nations Board of Auditors, pursuant to Regulation 12.7 of the Financial Regulations of the United Nations, to carry out a special programme audit examination of UNHCR's operations and financial controls and to issue
report on the results. The Board has since concluded