Advisory Committee onAdministrative andBUdgetary Questions. Accept,Sir,theassurances ofmyhighest consideration. (Signed) G.Arthur BROWN OnbehalfofBradford MORSE Administrator ofthe UnitedNations Development Programme TheChairman ofth.BoardofAuditors UnitedNations NewYork -viii- ..L.._.... ,'..•I r~cc~,C~' .~'--.."_--_""" I,' Sir,LETTERS OFTRANSMITTAL 30April1985 i. L,rPursuant tofinancial regulation 16.1,Ihavethehonourtosubmitthe financial statements oftheUnitedNations Development Programme asat 31December 1984,whichIherebyapprove. Copiesofthesefinancial statements arealsobeingtransmitted tothe Advisory Committee onAdministrative andBUdgetary Questions. Accept,Sir,theassurances ofmyhighest consideration. (Signed) G.Arthur BROWN OnbehalfofBradford MORSE Administrator ofthe UnitedNations Development Programme TheChairman ofth.BoardofAuditors UnitedNations NewYork -viii- ..L.._.... ,'..•Ihavethehonourtotransmit toyouthefinancial statements oftheUnited Nations Development Programme forthefinancial periodended31December 1984, whichweresubmitted bytheAdministrator. Thesestatements havebeenexamined and include theauditopinion oftheBoardofAuditors.April1985 theSir,17June:··"-·~-l·· 1985 • the N dMORSE the tprogrammeInaddition, Ihavethehonourtopresent thereportoftheBoardofAuditors withrespecttotheaboveaccounts. Accept,Sir,theassurances ofmyhighes~ consideration. (Signed) R.T.NELSON Auditor General ofGhana andChairman ofthe UnitedNations BoardofAuditors ThePresident oftheGoverning Council UnitedNations Development Programme NewYork,Ni -ix-Ihavethehonourtotransmit toyouthefinancial statements oftheUnited Nations Development Programme forthefinancial periodended31December 1984, whichweresubmitted bytheAdministrator. Thesestatements havebeenexamined and include theauditopinion oftheBoardofAuditors.April1985 theSir,17June:··"-·~-l·· 1985 • the N dMORSE the tprogrammeInaddition, Ihavethehonourtopresent thereportoftheBoardofAuditors withrespecttotheaboveaccounts. Accept,Sir,theassurances ofmyhighes~ consideration. (Signed) R.T.NELSON Auditor General ofGhana andChairman ofthe UnitedNations BoardofAuditors ThePresident oftheGoverning Council UnitedNations Development Programme NewYork,Ni -ix-I.FINANCIAL REPORT FORTHEYEARENDED31DECEMBER 1984 1.TheAdministrator hasthehonourtosubmitherewith hisfinancial reportfor theyearended31December 1984,together withtheaudited financial statements of theUnitedNations Development Programme (UNDP)fortheyearended31December 1984 andthereportoftheBoardofAuditors. Thefinancial statements consist of 18statements and21schedules, accompanied bynoteswhichareanintegral partof thefinancial statements, andcoverallfundsforwhichtheAdministrator is responsible. 2.Thissubmission ismadeinconformity withthedecision of16December 1966of theGeneral Asc~mbly 1/toaccepttherecommendations oftheFifthCommittee ~and inconfor~ity withtheFinancial Regulations oftheUnitedNations Development Programme, approved bytheGoverning Councilatitstwenty-eighth session.11 3.TheUNDPfinancial statements incorporate expenditure dataobtained fromthe executing agencies. Asfaraspossible, thedataareobtained fromtheagencies' audited statements or,whensuchstatements arenotavailable atthetimeofthe year-end closing oftheUNDPaccounting records, eitherfromtheagencies' statements assubmitted forauditorfromtheagencies' unaudited interim statements. 4.Asatthedateofpreparation ofthepresent financial statements, thestatus ofinformation received fromtheexecuting agencies wasasfollows: (a)Audited statements wereprovided bythefollowing executing agency: WorldTourism Organization (b)Statements assubmitted forauditwereprovided bythefollowing executing ag£ncies: Asi~nDevelopment Bank International AtomicEnergyAgency International CivilAviation Organization International Maritime Organization International Telecommunication Union Universal PostalUnion 1/Official Records oftheGeneral Assembly, Twenty-first Session, Supplement No.16(A/63l6), p.94,item78.
**Analysis**
This text appears to be related to the financial management and reporting of the United Nations Development Programme (UNDP), which is an organization focused on promoting economic development and cooperation among countries. The report discusses the financial statements of the UNDP for the year ended December 31, 1984, and includes information on the audit opinion of the Board of Auditors and the report of the Auditor General of Ghana. The text also mentions the submission of financial data by executing agencies, such as the World Tourism Organization and the Asian Development Bank. Given the focus on financial reporting and the role of the UNDP in promoting economic development, it is likely that the category most fitting for this text is related to economic development.

**Category**
Economic development