(d) Recognized that a high incidence of earmarking in contributions, although bearing a positive indication of specific support to programme areas, made it difficult for UNHCR to respond with flexibility to changing situations and to act impartially for the benefit of refugees throughout the world;
(e) Welcomed UNHCR's review of donor reporting procedures and expressed the hope that simplified arrangements would satisfy all donors' needs for accurate information;
(f) Called upon Governments to do their utmost to announce financial support to UNHCR at the annual Pledging Conference and to make payments early in the new programme year;
D
(a) Took note of the accounts for the year 1985 and the report of the United Nations Board of Auditors thereon (A/AC.96/678) and the observations of the High Commissioner (A/AC.96/678/Add.1);
(b) Noted the report of the Advisory Committee on Administrative and Budgetary Questions in respect of the report of the United Nations Board of Auditors on the audit of the accounts of the voluntary funds administered by UNHCR for the year 1985 (A/AC.96/678/Add.2);
(c) Expressed appreciation and encouragement for the High Commissioner's efforts to improve financial control and management of programme implementation through reform of internal administrative systems and procedures, welcomed the increased emphasis on staff training and evaluation of activities as essential tools for the improvement of internal management, and anticipated more favourable reports from the Board of Auditors as these reforms are implemented;
E
Considered the note on the Revolving Fund for Field Staff Housing and Basic Amenities (EC/SC.2/30) and requested the High Commissioner to continue to report annually on its functioning through the Sub-Committee on Administrative and Financial Matters;
F
(a) Expressed support to the High Commissioner for the initiatives he has taken to reorganize UNHCR in order to improve the efficiency and effectiveness of the Office, particularly with respect to activities in the field,
(b) Looked forward to a further report including a plan of action being submitted and discussed at the informal session of the Executive Committee in January 1987 and at the thirty-eighth session, on the progress made in the continuing efforts, assisted by external consultants, to improve the organization and working methods at Headquarters in support of field activities;
(c) Noted the intention of the High Commissioner, in the context of the reorganization of the office, to submit proposals for reclassifications of posts in the professional and higher categories to the Executive Committee for posts financed by voluntary funds, and the General Assembly for posts financed from the regular budget;
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