Due to UNDP Operational Reserve Unexpended resources General resources and cost-sharing Sub-trust funds Balance as at 31 December 1989 aJ 146 173 34 450 34 431 617 351 (note 26 (b)) 100 627 3 617 074 4 550 906 (note 26 (c)j 5 800 000 6 776 566 (statement XXVII) 3 857 151 12 633 717 22 984 623 Note: (1988: Contributions due from Governments for the current and prior years total $2,006,646 6618,429). An analysis of this amount is provided in note 28. a/ Movement in resourcest General resources Sub-trust and cost-sharirq funds Total Balance 1 January 1989 6 OBB 370 1250 355 7 338 733 Excess of expenditure over income 1 788 188 2 606 796 4 394 984 7 876 566 3 857 151 11 733 717 Transfer from Operational Reserve 900 000 900 000 _ Balance as at 31 December 1989 8 776 566 3 057 151 12 633 717 Consisting of: 1988 1989 Unspent allocations, General resources and cost-sharing Sub-trust funds Unencumbered funds* Sub-trust funds Allocations in excess of resources% General resources and cost-sharing Sub-trust funds B 715 679 9 011 343 1 065 194 4 753 066 185 161 (2 627 301) (234 777) (895 915) --- 7 330 733 12 633 717 The accompanying notes are an integral part of the financial statements. -104- STATEMENT XV UNDPr TRUST FUNDS ADMINISTERED BY UNDP UNDP Enerqy Account Status of funds as at 31 December 1989 (United States dollars) 1988 1989 4 163 252 450 403 (s 4 605 358 INCOME AND EXPENDITURE FOR THE YEAR Voluntary contributions from Governments Cost-sharing contributions Interest income Miscellaneous income (expenditure) 4 604 984 73 320 100 256 4 778 560 Less, Expenditure Project costs Reimbursement of programme support costs to executing agencies Administrative and programme support Cost.5 (6 460) 
**Analysis**
The text appears to be a financial report from the United Nations Development Programme (UNDP), detailing the organization's operational reserve, trust funds, and income and expenditure for the year 1989. The report mentions various types of funds, including general resources, cost-sharing funds, and sub-trust funds, which are used to support development projects. The report also provides information on the organization's income and expenditure, including voluntary contributions from governments and interest income. Based on this information, it seems likely that the text is related to economic development, as it discusses the management of funds and resources for development projects.

**Category**
Economic development