F ~-. f 201125UnencUmbered Dalance 1706267TOtal expend~ture 1964 14343Expend1ture un11qu1aated oD11gations as"at 31December 1984SCHEDULE 21 169i924D1sDursements 1984Adm1nistrat1ve andprogramme support costs Buagetappropr1at10n andexpenditure fortne yearenaed31December 1984 1907392Appropriation 1964-1985• Grossappropriation anaexpend1ture Deduct: I~ I~~' r:~ I, ~.. !~ 1,I....oo IIncome Staffassessment income Netappropriation andexpend1ture233490 1673902229139 1462785 14343229139 1.477J.284351 196774 (Statement XI) ..:.)-Un1led Nat10ns Financ1ng SystemforSC1ence anaTechnology forDevelopmentUNDP: TRUSTFUNDSADMINISTERED BYUNDPSCHEDULE 21 Unencumbered balanceTOtal expend~ture 1964Expend1ture Un1.1qu1aated ob11gations as'at 31December 1984D1sbursements 1984(united Statesaol1ars)Adm1nistrat1ve andprogramme support costs Buagetappropr1at10n andexpenditure fortne yearenaed31December 1984 Appropriation 1964-1985• Grossappropriation anaexpend1ture 1907392 169i924 14343 1706267 201125---- Deduct: I " .... 0 Income0 I.,; I h·Staffassessment income 233490 229139 229139 4351 r:~ I, I !~Netappropriation 1, andexpend1ture 1673902 1462785 14343 .1.477J.28 196774 (Statement XI)Note1.NOTESTOTHEFINANCIAL STATEMENTS Summaryofsignificant accounting policies\ I Thefinancial statements reflect theapplication ofthefollowing significant accounting policies: (a)Income Interest incomeisaccrued asincome'intheyeartowhichitrelates. All otherincomeisaccounted foronacashbasis. Government contributions receivable forthecurrent andprioryearsareshown inmemorandum forminthebalance sheetsofUNDP(Statement II)'and thetrustfunds (Statements VItoXVII). Contributions pledged forfutureyearsarereflected in detailinschedules 1to4forUNDPandinschedules 14to16fortrustfunds administered byUNDP. Since1977,government contributions towards localprogramme costshavenot beenmadeonanassessed basis. Programme costsarenowpledged onavoluntary basisandareincorporated involuntary contributions (Schedule 1).Amounts shown as"assessed programme costs"inschedule 2ofthe1984financial statements repreoent amounts assessed in1976orprioryears. (b)Expenditure Allexpenditure ofUNDPisaccounted foronanaccrual basis. Project expenditure includes unliquidated obligations raisedbyth~executing agencies in respect ofgoodsandservices provided forintheproject budgets for1984and contracted forbytheendofthatyear. (c)Exchange rates UNDPfinancial rule114.7provides thatvoluntary contributions received from Governments shallbetranslated intounitedStatesdollars using·the UnitedNations operational rateofexchange ineffectonthedateofpayment. UNDPfinancial rule114.8provides thatwhereaGovernment makesavailable aspecialrateof exchange tobeapplied underspecific conditions, UNDP,withtheagreement ofthe United ~ations, mayauthorize theuseofsuchratesimultaneously withtheUnited Nations operational rateofexchange. Inaccordance withUNDPfinancial rule110.1,exchange adjustments of$518,908 arising fromthepayment ofcontributions fromGovernments havebeenrecorded asan increase tothesecontributions andareshownonstatement Iaccordingly. All otherexchange adjustments havebeenrecorded asmiscellaneous income(expenditure) inschedllle 5. (d)Capital expenditure Thefullcostofnon-expendable equipment usedforadministrative purposes is charged totheUNDPbiennial budgetintheyearinwhichitispurchased. An inventory ismaintained ofallnon-expendable equipment (defined asitemsof -101-Note1.NOTESTOTHEFINANCIAL STATEMENTS Summaryofsignificant accounting policies\ I Thefinancial statements reflect theapplication ofthefollowing significant accounting policies: (a)Income Interest incomeisaccrued asincome'intheyeartowhichitrelates. All otherincomeisaccounted foronacashbasis.
**Analysis**
This text appears to be related to the financial management of a program or organization involved in economic development, with a focus on science and technology. The mention of UNDP (United Nations Development Programme) and trust funds administered by UNDP suggests that the organization is involved in international development and may be working on projects related to science and technology. The financial information provided includes details on budget appropriations, expenditures, and income, which suggests that the organization is responsible for managing funds for specific projects.

**Category**
Science and technology, Economic development