system,allcontributions received forunrestricted usewerecredited tothe Agency's General Fundwhilecontributions received forspecial purposes were credited toindividual fundacc("'mts, thusproviding afullidentification of incomeandexpenditure bypurpoL"" andseparation oftheassets andliabilities of eachfund.Thisrepresents achange frOMprevious practice inwhichcontributions forspecial purposes werecredited toanddisbursed fromtheAgency's General Fund. 4.Theintroduction ofafullfundaccounting system wasmadepriortotheclose ofthe1984financial yearinordertoprovide opening balances foreachofthe separate fundaccounts atthebeginning of1985.Inorder, however, toprovide a comparison withthefinancial results ofprevious years,thefinancial statements contained inthisreportpresent information onaconsolidated orall-fund basisas inprevious years(Statements I,11andIll)andonanindividual fundbasis (Statements IV-VIwithrespect totheGeneral FundandStatements VII-XXI with respect toseparate project funds). Asinprevious years,separate statements are alsoprovided fortheBayssarieh CampFund(Statement XXII)andtheAreaStaff Provident Fund(Statements XXIII-XXV). 1984bUdget 5.Information ontheAgency's budgetissubmitted totheGeneral Assembly inthe Commissioner-General's AnnualReport. Preliminary information onthe1984budqet wasthussubmitted totheGeneral Assembly atitsthirty-eighth session 1/and information onrevised budgetestimates basedonupdated calculations of­ anticipated incomewassubmitted tothethirty-ninth session. ~Thetablebelow showsasummary oftherevised budgetestimates (inUnitedStatesdollars): 1/Official Records oftheGeneral Assembly, Thirty-eighth Session, Supplement No.13(A/38/l3). l/~.,Thirty-ninth Session, Supplement No.13(A/39/13). -1- ~ IReVlsea 1984buagetestlmates 6.Asindic (Unltea Statesaollars) lessthanpro 1984budget t therefore sho ACtlVlty Recurrent Non-recurrent 'I'otal1984together revised proqr Partl.Educatlon serVlces $191.3millio General eaucation lab703000 J.2710000 119413000 Vocational anaprotesslonal tralnlng 14040 000 161ts000 15b511000 Shareofcommoncosts trompartIV J.4049 000 4tll000 14530000 7.Totalin Total,partI 1347\12000 14809000 149bOl000 $181.2millio one-time rece PartI!.Healthservices Emergency Ope $189.2millio Mealcal serVlces 18792000 8J.J.000 J.9603000 Supplementary feealng 11542000 179000 11nlouo8.ExpenditEnVlronmental sanltatlon 7940000 1071000 !:Iall000reduction ofShareofcommoncosts frompartIV 7562UOO 2bOUUO 71122OOU expenditure i Total,partIl 4583b000 2321000 411157000Lebanon emerg PartIll.Relletservices Snelter bObUOO 5~6000 J.202000 Speclal narashlp asslstance La892000 108000 11OUO000 9.Underit Rellet andweltare serVlces 3llll000 580000 4391UOO andmaintaineShareofcommoncostsbudgetary exptrampartIV b664000 241OOU 6~o!>000budqetarv con 'I'Otal,partIII 21973000 1525000 23498OOUpurchases of totheappropPartIV.Commoncoststhischanqe, Supply andtransport serVlces 9280000 516UOU 979buoo$11.9million Otherlnternal serV1ces 1312b000 443OUO 13569000 oftheAgencv General aamln1strat1on 5tl69000 23000 5lln000 Total,partIV 211275000 982000 29257OOU Costsallocated toprogrammes (2&275UOO) (9112000) (2~157000) 10.Undert Net,partIV lonqer beus va1uations.PartV.Extraord1nary costsnotcontributionallocaole toprogran~es $1million m Increase 1nprov1s10n tor: Staftseparat10n costs 12278UOO J.227l:SUOO Staffrepatr1at1on costs 250000 250000 Lebanon Emergency Rel1et Programme lOb000 lOb000 W1nd1ng aowncostsofbas1c 11.UNRWA, rat10ns programme 1213000 1213000 hudqetarv pr
**Analysis**
The text appears to be a report on the financial activities of an international organization, specifically the United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA). The report covers various aspects of the agency's operations, including education, health, and humanitarian aid. The text does not mention specific projects or initiatives related to natural resources, industry, or transportation, which suggests that these categories may not be the most fitting.

**Category**
Health, Education, Humanitarian aid and relief