TNAG-1542-FCO40-2106-United-Nations-High-Commissioner-for-Refugees-(UNHCR)-Execut-1986 — Page 7

an agreement with an international public accounting and consulting firm for

The the latter to undertake the special audit on behalf of the Board. consultants have commenced work and their report is expected to be submitted to the Advisory Committee by mid-December 1986.

14.

At the same time, as mentioned in Part I, paragraph 1.12.1 of the High Commissioner's report, "A process of reorganization of the Office began at Headquarters in the beginning of 1986 and is continuing". In this connection, representatives of the High Commissioner informed the Advisory Committee that the strengthening of the Regional Bureaux (see paragraph 1.12.1 entailed the abolition of three Divisions (External Affairs, Assistance and Administration and Management). Some of the responsibilities of the three Divisions have been transferred to the Regional Bureaux (which report directly to the High Commissioner) and to the Support Services. The latter reports to the Deputy High Commissioner. Some other functions of the abolished Divisions, mainly those related to policy issues and fund-raising, have been transferred to the Executive Office of the High Commissioner.

15.

The representatives of the High Commissioner stated further that a primary objective of the restructuring exercise was the application of modern management techniques and systems in the areas of programme reporting, procurement and financial control. The Advisory Committee recommends that the results of the restructuring exercise, when completed, be made available to it in conjunction with the report on special audit (see para. 13 above).

Implementation of the agreement on the financing of UNHCR's administrative

costs

16.

The Advisory Committee recalls that under the terms of the agreement on the financing of UNHCR's administrative costs and the redistribution of posts between the United Nations regular budget and voluntary funds over the biennia 1984 to 1989, there remain 45 Professional and higher level posts to be transferred from voluntary funds to the regular budget and 29 General Service

The posts to be transferred from the regular budget to voluntary funds. agreement also provides for consultations between representatives of the Secretary-General and the High Commissioner concerning the establishment of new posts under voluntary funds which, prima facie, perform functions that may become a proper charge to the regular budget as from the 1990-1991 biennium. As a result of joint reviews carried out in 1984 and 1985, a total of 24 such posts (21 Professional and higher level and 3 General Service) have been identified.

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17. In Part I, paragraph 1.17.4 of his report, the High Commissioner states that "No change has occurred on the situtation reported last year to the Executive Committee". In this connection, representatives of the High Commissioner informed the Advisory Committee that because of the financial crisis in the United Nations and because a reorganization of the Office was in progress (see para. 14 above), no joint review would be carried out during 1986 of new posts created under voluntary funds which, prima facie, perform functions that may become a proper charge to the regular budget as from the 1990-1991 biennium.