UNITED NATIONS RELIEF ANDWORI{S AGENCY FORPALESTINE REFUGEES INTHENEAREAST FINANCIAL REPORT and AUDITED FINANCIAL STATEMENTS fortheyearended31December 1984 and REPORT OFTHEBOARD OFAUDITORS GENERAL ASSEMBLY OFFICIAL RECORDS: FORTIETH SESSION SUPPLEMENT No.5C(A/40/5/Add.3) UNITED NATIONS t~ewYork,1985NOTE SymbolsofUnitedNationsdocuments arecomposed ofcapitalletterscombined with figures.Mentionofsuchasymbolindicates areference toaUnitedNationsdocument.Chapter LETTER OF I.FIN lI.REP Ill.OSS REC IV.AUD V. VI. s Sta[Original: English] [25July1985] CONTENTS Chapter LETTER OFTRANSMITTAL •••••••••••.•••••••••••••••••••••••••••••...••.••••••••• vii I.FINANCIAL REPORT FORTHEYEARENDED31DECEMBER 1984••••••••••••••••••• 1 11.REPORT OFTHEBOARDOFAUDITORS •••••••••••••••••••••••••••••••••••••••• 5 Ill.OBSERVATIONS OFTHECOMMISSIONER-GENERAL OFUNRWA ONTHECOMMENTS AND RECOMMENDATIONS OFTHEBOARDOFAUDITORS ••••••••••••••••••••••••••••••• 13 IV.AUDITOPINION 15 V.CERTIFICATION OFTHEFINANCIAL STATEMENTS •••••••••••••••••••••••••••••• 16 VI.FINANCIAL STATEMENTS FORTHEYEARENDED31DECEMBER 1984••••••••••••••• 17 ALLFUNDS Statement I. Schedule 1.1Allfunds: budqet andexpenditure fortheyear ended31December 1984••••••••••••••••••••••••••••• Allfunds: expenditure fortheyearended 31December 1984•••••••••••••••••••••••••••••••••••18 19 Statement I!. Statement Ill. GENERAL FUNDAllfunds: Allfunds:incomeandexpenditure assets andliabilities28 29 Statement IV. General Fund: incomeandexpenditure fortheyear ended31December 1984••••••••••••••••.•••••••••••• 30 Schedule 4.1 General Fund:miscellaneous incomefortheyear ended31December 1984••••••••••••••••••••••••••••• 31 Schedule 4.1(A)General Fund:production andsalesunitsforthe yearended31December 1984•••••••••••••••••••••••• 32 Schedule 4.2 General Fund:reportoncashcontributions asat 31December 1984••••••••••••••••••••••••••••••..••• 33 -iii- I~'Schedule 4.3 Statement V. Statement VI.CONTENTS (continued) General Fund:reportoncontributions inkindand services asat31December 1984•.•••••••••••••••••• General Fund:assets andliabilities asat 31December 1984 .. General Fund: working capital (operating reserve) •39 41 43St PROJECT FUNDS..................................................................... 44 Supplementary feeding: reportoncontributions as at31December 1984•••••••••••••••••••••••••••••••• 46 University scholarships -Arabian American OilCo. (ARAMCO): Report oncontributions •••••••••••••••••Statement VII. Schedule 7.1 Statement VIII. Schedule 8.1 Statement IX.Supplementary feeding: -Income andexpenditure -Assets andliabilities University scholarships ­ (ARAMCO) : -Income andexpenditure -Assets andliabilities OPECFUND-PhaseII: -Income andexpenditure -Assets andliabilitiesArabian American Oilco. ......................................45 47 48 49 Schedule 9.1 Statement x.OPECFUND-PhaseII:report oncontributions asat 31December 1984 .. OPECFUND-PhaseIll: -Income andexpenditure -Assets andliabilities50 51s Schedule 10.1 OPECFUND-PhaseIll:report oncontributions as at31December 1984•••••••••••••••••••••••••••••••• 52s Statement XI. Schedule 11.1Schoolconstruction: -Income andexpenditure -Assets andliabilities Schoolconstruction: reportoncontributions asat53Sta Sta 31December 1984 54 Statement XII. Miscellaneous construction: -Income andexpenditure -Assets andliabilities ••••••••••••••••••••••••••• -iv-55SSchedule 12.1CONTENTS (continued) Miscellaneous construction: reportoncontributions asat31December 1984••••••.•••••.•••••.•••••...•• 56 Statement XIII. GazaCentrefortheBlind: -Income andexpenditure -Assets andliabilities ••••••••••••••••••••••••••• 57 Schedule 13.1 GazaCentrefort~eBlind: reportoncontributions
**Analysis**
This text appears to be a financial report of the United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA) for the year ended December 31, 1984. The report includes financial statements, audit opinions, and observations from the Commissioner-General of UNRWA. The content suggests that the organization is involved in various humanitarian and developmental activities, including education, healthcare, and infrastructure development, which are likely supported by funding from various sources.

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