lars Estimated liability Leos~ Balance of proceeds from iasuranoe aompany Estimated liability to be met from URDP resources 1 910 a39 342 163 Note 9. Accounts receivable and DavabLe (a) Accounts receivable and deferred charQga The amount of $33,167,559 shown in statement If consists of the followings united States dollars Advances to staff and consultants Funds placed with United Nation8 information centres Deferred charges Agenay receivable8 Mircellaneour field office receivables Uiscellaneous accountts receivable 4 990 941 ai 139 6 896 141 9 912 295 12 515 912 Subtotal 34 535 556 Provision to reduce book value of account8 receivable Total 1 367 962 a3 16’ rjap The emount of $110,633,132 shown in statement II conrirto of the followingr -166- United Stat0s dollars Amounts received in respect of other United Nations organisations’ programmes Unliquidated obligations Medical Insurance Plan Fund Accruals for management service agreements Insurance proceeds in respect of the air crash in the United Republic of Tanaania Miscellaneous field office payables Miscellaneous accounts payable Total li 959 133 19 037 034 2 032 041 37 900 923 342 163 8 033 629 27 528 208 UQ 633 13;: Note 10. wustmentx to orior vears’ orogrammg exnenditure and orogramme sunvort wsts (net) The financial statement and schedules include the expenditure data of the executing agencies. As far as possible, the information is obtained from the audited statements of the executing agencies. Where such statements are not available, the balances are extracted either from the statements as submitted for audit or from the unaudited interim statements. Adjustments as a result of the audit of the agencies financial statements are inccrporated in schedule 5 in the subsequent financial period. The following are the adjustments that relate to the 1968 financial statements, (a) ustments to orior vears’ nroaramme exvenditure (net) 
**Analysis**
The text appears to be a financial statement or report from a United Nations organization, likely related to a specific program or project. The mention of "staff and consultants", "United Nations information centres", "medical insurance plan", and "executing agencies" suggests that the report is related to the administration and management of a project or program, rather than a specific sector like agriculture or industry. The report also mentions "accounts receivable" and "accounts payable", which implies a focus on financial transactions and management.

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