103 946 188 d/ 112 862 030 - c/ 21 430 761 168 539 958 189 970 719 21 430 761 1 044 257 734 1 206 218 991q 1 500 411 (56 407 635) (52 265 491) c/ 17 959 128 b_ 523 164 039 720 969 014 a/ See note 11. v See schedule 7. c/ As shown on statement I. d_/ See note 10. The accompanying notes are an integral part of the financial statements. ,.I ““--a. .“---” “’ ,, 1988 1989 (20 143 162) Balance at beginning of year (25 622 149) 100 742 41.5 23 236 32 332 Add: Cash drawings, inter-office vouchers and other charges (net) Miscellaneous income and exchange adjustments (net) Miscellaneous items refunded to UNDF (net) 130 734 472 (18 743) (53 898) 80 654 821 105 039 682 79 556 780 971 732 80 528 512 9 969 142 90 497 654 6 341 546 1678 964 7 250 932 507 a74 15 779 316 106 276 970 -- STATEMENT V UNDF: UNITED NATIONS DEVELOPMENT FROGRAYE ACCOUNT United Nations Development Programme as an executing agency for'its projects Status of funds as at 31 December 1989 (United States dollars) Less: Programme expenditure Executed by the Office for Project Services Administered by units other than the Office for Project Services (net) Executed by the United Nations Volunteers programme (24 208 124) Office for Project Services (18 500) United Nations Volunteers programme (1 395 525) UNDF units other than the Office for Project Services Support costs: Office for Project Services (schedule 6) 9 305 318 Inter-agency Procurement Services Office (schedule 6) 1 531 329 United Nations Volunteers programme (schedule 6) 9 857 300 Headquarters government execution support (note 15) (schedule 6) 698 281 Expert group on successor arrangements for support costs agency 788 647 22 180 875 a/ 124 464 937 
**Analysis**
The text appears to be related to the financial statements of the United Nations Development Programme (UNDP), which is an executing agency for various projects. The text mentions different types of funds, expenditures, and support costs, which suggests that it is related to development projects and international cooperation. The mention of the Office for Project Services, the United Nations Volunteers programme, and expert groups also points towards a category related to international development and humanitarian aid.

**Category**
Humanitarian aid and relief, International development