approximately $265.0 million. The accompanying notes are an integral part of the financial statements. -6O- 1988 1989 1 163 119 563 Total income for the year Decrease in operating funds provided to other executing agencies (net) Decrease in accounts receivable Increase in liabilities Decrease in operating funds provided to Governments (net) Adjustment to prior year cost-sharing expenditure (statement I) 1 153 953 500 23 738 906 1670 335 70 774 025 1 225 029 22 535 1 259 325 364 Total funds provided 1 155 178 529 1 109 048 562 367 967 2 596 997 STATEMENT III UNDPI UNITED NATIONS DEVELOPMENT PROGRAMME ACCOUNT Statement of chanqes in financial position for the year ended 31 December 1989 =/ (United States dollars) 1112 013 526 147 311 838 Total funds used INCREASE (DECREASE) IN CASH AND INVESTMENTS 927 424 286 Cash and investments at beginning of year 2 766 907 (49 644) 1 797 443 477 136 (966 465) (45 132) 143 331 593 147 311 838 1 074 736 124 SOURCE OF FUNDS APPLICATION OF FUNDS Total expenditure forthe year Provision to reduce the book value of accounts receivable and deferred charges Increase in accounts receivable Increase in operating funds provided to Governments (net) Decrease in liabilities Increase in operating funds provided to other executing agencies (net) Adjustment to prior year cash counterpart income Increase (decrease) in cash and investments: In convertible currencies In usable non-convertible currencies In accumulated non-convertible currencies In currencies held for USSR Trust Fund In cash at field offices In government letter of credit In investments Cash and investments at end of year (statement I) 1 206 218 991 14 761 627 6 002 260 751 245 3 505 083 1 231 239 206 (76 060 677) 1 074 736 124 670 572 327 109 
**Analysis**
The text appears to be related to the financial statements of the United Nations Development Programme (UNDP), which is a global development organization that focuses on reducing poverty and improving living standards. The text mentions various types of funds, expenses, and investments, which suggests that it is related to the organization's financial activities. Given the focus on development and poverty reduction, it is likely that the text is related to economic development, humanitarian aid, and relief.

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