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B - Financial report and accounts (unaudited) for the biennium 1978-1979 ended 31 December 1979

1155. In considering acenda itstn 'u (b), the Committee had before it document TJI@TEP/GC.8/L.C-. The Assistant 17,xecutive Director noted that the accounts for 1078 had been before the CorrLm-ittee in lg'Tg; there had been no changes in the presentation of the report except for the sequence and numbering of the accounts, in line with current Ur3.ite(3 Nations Tractice.

456. Many delegations requested clarification on schedule 2, status of pledges unpaid as at 'Di December 1979, pointing out that to combine unpaid pledges for T)resent and, future years T.,,as misleading, as it gave the impresssion that certain Governments were behind in their pa-,Tiqents. Several delegations requested a new Presentation of the schedule. Two delegations questioned how the figures in schedule summary of appropriations and allocations, were arrived at, especially for arid and semiarid lands, including desertification, and asked what itere the criteria used in the non--allocation of funds appropriated for that budget line.

457. The A.ssistant Executive Director noted that the presentation of schedule 2 followed United Nations practice. He agreed that the unpaid pledges shown in column 7 referred to both the past and future years, and was therefore rather confusing. He would tal@e the matter up. Concerning the appropriation for arid lands, including desertification, the projects had not yet been prepared, as the T Desertification Unit had just started operations.