accounting procedures andsuchtestsoftheaccounting records andothersupporting evidence asweconsidered necessary inthecircumstances. Asaresultofour examination, weareoftheopinion thatthefL\ancial statements present fairlythe financial position asattheendoftheperiodandtheresults ofitsoperations fortheperiodthenended. Thefinancial statements wereprepared inaccordance withthestatedaccounting principles, whichwereapplied onabasisconsistent withthatofthepreceding financial periodandthetransactions wereinaccordance withtheFinancial Requlations andlegislative authority. (Signed) R.T.NELSON Auditor General ofGhana (Signed) A.DEFOY SeniorPresident oftheCourt ofAccounts ofBelgium (Signed) Francisco S.TANTUICO, Jr. Chairman, Commission onAudit, thePhilippines 17June1985 -15-V.CERTIFICATION OFTHEFINANCIAL STATEMENTS 29March1985 Icertify thattheappended financial statements oftheUnitedNations Relief andWorksAgencyforPalestine Refugees intheNearEast,numbered ItoXXV,are correct. (Signed) EdwardH.GREGORY Comptroller -16-VI.FINANCIAL STATEMEN'l'S FORTHEYEARENDED31DECEMBER 1984 -17-ISTATEMENT I ALLFUNDS Budgetandexpendlture fortheyearended31December 1984 (UniteoStatesoollars)- Activlty ~. Educatlon serVlces General education Vocational andprofessional trainlng ShareofcommoncostsfrompartIV Total,partI ~. HealthservicesRecurrent costs NOn-recurrent costs Total cos~~ Budget Expenditure BUdget Expenolture BUdget Expenditure 9&38000094055920 38720002074002 10025200090129922 1235400011222721 170&000 342023 140&000011504744 1344000012!/30477 557000 32!/870 13997000 13200347 122 174 000118209118 6135000 2745895 128309000120955013EDUCATIOI General Total,partV 951000 519407 Total,allparts 190 140 0001838203553353000 2744211 3353000 2744211 951000 519407 114000 113992 114000 113992 163000 215587 163000 215587 3&30000 3073790 4581000 3593197 125150007462699 202&55000191283054Medical services Supplementary feeding Environmental sanitation ShareofcommoncostsfrompartIV Total,partIl PartIll.Reliefservices Shelter Special hardship asslstance Relief andwelfare services ShareofcommoncostsfrompartIV Total,partIII ~. commoncosts Supply andtransport services Otherinternal services General administration Total,partIV Costsallocated toprogrammes Net,partIV ~. Extraordlnary costsnot allocaDle toprogrammes Increase inprovision for areastaffseparation costs Winding downcostsofbasicratlons programme Lebanon Emergency Relief Programme -NOrthLebanon Extraordinary costsdueto disturbances20972000 9815000 7152000 7219000 45158000 595000 11051000 3829000 6382000 21857000 8778000 13234000 5029000 27041000 (27041000) 95100019714752 9269405 687418& 6944440 42802783 560796 12136702 34&3227 6128322 22289047 8279365 12683648 5040226 2&003239 (26003239) 5194078&1000 50000 775000 305000 1997000 223000 31000 224000 275000 753000 583000 359000 195000 1137000 (I137000)408&58 25315 499289 178040 1171302 171448 21494 121008 1577&2 471712 240592 297097 127983 6&5&72 (&65672)21833000 9871000 7927000 7524000 47155000 818000 11082000 4053000 6657000 22610000 9361000 13593000 5224000 28178000 (211178000)201113410 9294720 7373475 7122480 43974085 732244 12158 196 3584235 6286084 227&0759 8519957 12980745 5168209 260&8911 (26668911)Elemen Prepar Second In-ser educ. Pre-sc School from Adminie Tot Vocation.: Trainir
**Analysis**
The text appears to be a financial report from the United Nations Relief and Works Agency for Palestine Refugees in the Near East, detailing its activities and expenditures for the year ended December 31, 1984. The report includes breakdowns of expenses by program area, such as education, health, and relief services. The report also includes certifications from various auditors and officials.

**Category**
Humanitarian aid and relief, Education