Conversion into established posts of some temporary assistance posts financed under section 2 of the programme budget : cases in which incumbents of posts are being paid at a level other than the one provided for the post ; presentation of estimates of staff assessment ; additional expenditures deriving from inflation and currency fluctuations ; comprehensive review of the post structure of the United Nations Secretariat ; interim report on results-based budgeting for the biennium 2002-2003 : 15th report of the Advisory Committee on Administrative and Budgetary Questions