subsequently approved bytheAssistant Administrator oftheBureauforFinance and Administration. 28.Oneexgratia payment amounting to$400wasmadeunderfinancial regulation 14.3toaformer employee ofUNDP. Thepayment wasmadefor humanitarian reasons tocoverinsurance costsforthreemonthsfollowing thestaff member's separation. 29.Write-offs ofcashandaccounts receivable amounting to$143,859 wereapproved underUNDPfinancial- regulation 14.4andfinancial rule114.5. Details ofall amounts written offweremadeavailable totheBoardofAuditors • Trustfundsadministered byUNDP 30.Thestatusofthetrustfundsadministered byUNDPasat31December 1984is showninstatements VItoXVIII. Theadministrative andprogramme support costs fortheUnitedNations Capital Development Fund,theUnitedNations Revolving Fund forNatural Resources Exploration, theUnitedNations TrustFundfor Sudano-Sahelian Activities andtheUnitedNations Financing SystemforScience and Technology forDevelopment aregiveninschedules 18,19,20and21,respectively • Details ofcontr~butions pledged foralltrustfundsaregiveninschedules 14,15 and16,whileinvestments madeonbehalfofalltrustfundsaregivenin schedule 17.Thefinancial position asat31December 1984oftheJunior Professional Officers' programme isprovided inschedule 13. 2/~.,para.9. -9-\TrustFundforAssistance toColonial Countries andpeoples 31.Thistrustfundwasestablished following theimplementation ofthe Declaration ontheGranting ofIndependence toColonial Countries andPeoples, in accordance withGeneral Assembly resolutions 1514(XV)of19December 1960and 3118(XXVIII) of12December 1973,tofinance humanitarian assistance projects of national liberation movements recognized bytheOr0snization ofAfrican Unity. 32.Asshowninstatement VI,theincomeoftheFundin1984amounted to$47,497 andexpenditure to$601,587. Attheendof1984thebalance oftheFundwas $0.7million ofwhichunspent allocations amounted to$0.3million. UnitedNations capital Development Fund 'j .jr IfIt33.ThisFundwasestablished bytheGeneral Assembly initsresolution 2186(XXI) of13December 1966andplacedundertheauthority oftheAdministrator ofUNDPand theGoverning Council byresolution 2321(XXII)of15December 1967.TheFund provides capital financing forprojects thatprovidedirectandimmediate benefits tolow-income groupsintheleastdeveloped cQuntries. 34.Asshowninstatement VII,thetotalincomeoftheFundin1984amounted to $33.0million andexpenditure to$31.1million. Atitstwenty-sixth session, the Governing Council decided thattheFundshouldestablish andmaintain an Operational Reserve ofnolessthan20percentoftheFund'sproject commitments. 10/Asat31December 1984,thebalance oftheOperational Reserve amounted to$24.1million, whichincludes aguaranty reserve equivalent to. 20percentofthetotalcontingent liabilities forguaranties entered intobythe Fundinrespect ofbankloansgranted byGovernments. Attheendof1984,theFund hadabalance of$82.3million exclusive ofitsOperational Reserve. 35.At31December 1984,theunspent allocations amounted to$114.5million, wpich was$32.3million morethantheunspent balance offundsavailable atthatdate. Thisreflects thedecision madebytheGoverning Councilatitstwenty-ninth session tocontinue thepartial funding system. 11/ 36.Thestatusofallsub-trust fundsestablished bytheAdministrator forUNCDF isreflected instatement XVIII. Thetotalexpenditure ofthesesub-trust funds of$1.3million included programme support coststotalling $84,957. UnitedNations Revolving FundforNatural Resources Exploration ~37.Thistrustiundwasestablished bytheGeneral Assembly initsre~olution 3167(XXVIII) of17December 1973,inwhichitrecognized theneedtoextendand intensify theactivities oftheUnitedNations systemtomeettheneedfornatural resources exploration indeveloping countries inordertoaccelerate theireconomic development. Governments receiving assistance fromthistrustfundhaveundertaken tomakereplenishment contributions totheFundwhentheprojects financed bythe Fundleadtocommercial production. 10/Ibid.,1919,Supplement No.10(E/1979/40), decision 79/21,para.4. 11/Ibid.,1982,Supplement No.6(E/1982/16/Rev.l), decision 82/22,para.6. -10-TrustFundforAssistance toColonial Countries andpeoples 31.Thistrustfundwasestablished following theimplementation ofthe
**Analysis**
The text appears to be a financial report of the United Nations Development Programme (UNDP), detailing various trust funds and their financial activities. The funds seem to be focused on providing humanitarian assistance, financing projects that benefit low-income groups, and supporting natural resources exploration in developing countries.

**Category**
Economic development, Humanitarian aid and relief, Natural resources and environment