I, \!;tUNITED NATIONS INSTITUTE FORTRAINING ANDRESEARCH FINANCIAL REPORT and AUDITED FINANCIAL STATEMENTS fortheyearended31December 1984 and REPORT OFTHEBOARD OFAUDITORS GENERAL ASSEMBLY OFFICIAL RECORDS: FORTIETH SESSION SUPPLEMENT No.50(A/40/5/AddA) UN~TEDNATIONS NewYork,1985NOTE SymbolsofUnitedNationsdocuments arecomposed ofcapitalletterscombined with figures.Mentionofsuchasymbolindicatesareference toaUnitedNationsdocument.[Original: English] j18July1985] CONTENTS LETTERS OFTRANSMITTAL •••••••••••••• I;••••••••••••••••••••••••••••••••••••••• iv I.FINANCIAL REPORT FORTHEYEARENDED31DECEMBER 1984•••••••••••••••••• 1 II.REPORT OFTHEBOARDOFAUDITORS ••••••••••••••••••••••••••••••••••••••• 4 III.OBSERVATIONS OFTHEEXECUTIVE DIRECTOR orUNITAR ONTHECOMMENTS ANDRECOMMENDATIONS OFTHEBOARDOFAUDITORS •••••••••••••••••••••••••• 8 IV.AUDITOPINION ••••••••••••••• 0 • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • 9 V.CERTIFICATION OFTHEFINANCIAL STATEMENTS ••••••••••••••••••••••••••••• 10 VI.FINANCIAL STATEMENTS FORTHEYEARENDED31DECEMBER 1984 11 Statement I. Statement Ir.General Fund:statusofapp~opriations forthe yearended31December 1984•••••••••••••••••••••••••• General Fund:statement ofincomeandexpenditure fortheyearended31December 1984••••••••••••••••••12 13 Statement III.General Fund:statement ofassetsandliabilities asat31December 1984••••••••••••••••••••••••••••••• 15 Schedule 3.1.General Fund:schedule ofpledged contributions unpaidasat31December 1984•••••••••••••••••••••••• 16 Statement IV.Capital AssetsFund:statement ofassetsand fundbalance asat31December 1984•••••••••••••••••• 18 Statement V.Special Purpose GrantsFund: I.Statement ofincomeandexpenditure forthe yearended31December 1984••••••••••0.......... 19 II.Statement ofassetsandliabilities asat 31December 1984•••••••••••••••••••••••••••••••• 20 Schedule 5.1.Special Purpose GrantsFund:statement ofincome andexpenditure andfundbalance fortheyear ended31December 1984••••••••••••••••••••••••••••••• 21 VII.SUMMARY OFSIGNIFICANT A~COUNTING POLICIES •••••••••••••••••••••••••••• 25 -iii-LETTERS OFTRANSMITTAL 29March1985 Sir, Pursuant tofinancial regulation 11.4,Ihavethehonourtosubmittheannual accounts oftheUnitedNationsInstitute forTraining andResearch asat 31December 1984,whichIherebyapprove. Copiesofthesefinancial statements arealsobeingtransmitted tothe Advisory Committee onAdministrative andBudgetary Questions. Accept,Sir,theassurances ofmyhighest consideration. (Signed) Michel000KINGUE Executive Director ofthe UnitedNationsInstitute for Training andResearch TheChairman oftheBoardofAuditors Unit...dNations NewYork -iv-517June1985 Sir, Ihavethehonourtotransmit toyouthefinancial statements oftheUnited NationsInstitute forTraining andResearch forthefinancial periodended 31December 1984,whichweresubmitted bytheExecutive Director. Thesestatements havebeenexamined andinclude theauditopinion of~heBoardofAuditors. Inaddition, Ihavethehonourtopresent thereportoftheBoardofAuditors withrespect totheaboveaccounts. Accept,Sir,theassurances ofmyhighest consideration. (Signed) R.T.NELSON Auditor General ofGhana andChairman ofthe UnitedNations BoardofAuditors ThePresident oftheGeneral Assembly oftheUnitedNations NewYork, MY -v-I.FINANCIAL REPORT FORTHEYEARENDED31DECEMBER 1984 Introduction 1.TheExecutive Director hasthehonourtosubmitherewith thefinancial report, together withtheaccounts fortheyearended31December 1984,oftheUnited Nations Institute forTraining andResearch (UNITAR). Thisreportispresented in accordance withsubparagraph 3(i)ofarticle IVofthestatute oftheInstitute. Statement I UNITARGeneral Fund:statusofappropriations
**Analysis**
The financial report and audited financial statements submitted by the United Nations Institute for Training and Research (UNITAR) suggest that the organization is focused on providing training and research in various fields, possibly related to international development, peacekeeping, and humanitarian aid. The report includes statements for the General Fund, Capital Assets Fund, and Special Purpose Grants Fund, which may indicate that UNITAR is involved in various projects and initiatives that require funding.

**Category**
Education, Humanitarian aid and relief