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experts especially for the consideration of this item.
This was probably just as well, for had there not been this expertise in the Committee, it is doubtful whether discussions on this item would have got off the ground at all. As it turned out, discussion was patchy, partly due to the very late circulation of the conference paper and probably also to the fact that this was the first time the Sub-Committee had met. However, most delegations appeared to be confident that the foundations had been laid for more fruitful discussions in the Sub-Committee next year. Since the Sub-Committee is still at a formative stage, delegations with expertise in protect- ion are in a powerful position to influence the future structure of its work. As for the substance of this year's discussions, there is nothing to add to the official report of the Sub-Committee as adopted by the Executive Committee. It should, however, be noted that it has been proposed that the Sub-Committee should meet for a full day before the next session of the Executive Committee.
UNHCR'S ASSISTANCE ACTIVITIES
28. Discussions under this item were dominated by the Saharawi refugee issue. There is nothing to add to what has already been said on this subject in paragraph 6 above.
VOLUNTARY FUNDS ACCOUNTS FOR 1975 & REPORT OF THE BOARD OF AUDITORS
29. The UK delegation asked the Director of Administration the questions set out in the brief IOC (76)101 concerning this item. Mr Moussali replied that the outstanding balances in respect of the Sudan were being used up.
As for Uganda, the Committee had been asked to extend the programme there for a few more months. He was hopeful that outstanding balances in respect of the United Arab Emirates would, with the consent of the UAE authorities, be released for other purposes. As a general rule, it was the UNHCR's aim to release outstanding balances for other purposes whenever possible, provided that the permission of the govern- ment concerned had first been obtained.
4.
30. The question about the long-playing record scheme was answered in paragraphs 573 and 574 of document A/AC.96/526.
31. In answer to the question about the office procedure manual Mr Moussali explained that the drafting of the manual needed the full time services of a senior officer. These had been hard to obtain. He was nevertheless aware of the need to complete the manual without delay, and he hoped that it would be finalised within the next year.
STATUS OF CONTRIBUTIONS & OVERALL FINANCIAL SITUATION
32. Discussions under this item were dominated by the proposal, discussed in paragraph 21 above, to increase the regular programme target for 1977 by $1.5 million to $18.1 million.
33. The only other significant remark made during the discussions under this item was Mr Volfing's (Director of External Affairs) announce- ment that a special appeal for additional contributions to meet the cost
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