-53-19.Contractual obligations contingent upondelivery ofsupplies andequipmentordered against unfulfilled programme commitments arerecorded asmemorandumentries inthebooksofaccount exceptasmaybeotherwise agreedwithdonorsofsupplementary funds. Thetotaloutstanding contingent liability atyear-end isdisclosed inthenotestothefinancial statements. Thesameaccounting treatmentisgiventocontractual obligations fordelivery ofrawmaterial totheGreetingCardOperation. 20.Noprovision ismadeforstaffentitlements forrepatriation, etc.,infutureyears,ortomeetcontingencies underappendix DoftheUnitedNations StaffRules,asfundsareprovided inthebudgetappropriations asrequired. 21.Areserve forinsurance of$200,000 wase~tablished inNovember 1950toabsorblossesofUNICEFprogramme supplies andequipment notcovered bycommercialinsurance. Thereserveisrestored toitsauthorized limitbyatransfer fromincome. -54-lent I sof is atmeni: ting future Rules, absorbANNEXTOPARTONE statistics andotherdata Thisannexcomprises tablesglvlngstatistical andotherdata concerning UNICEFactivities, which,although notformingpartofthe financial statements, areprovided forinformation purposes. Tables A.StatusoffundsfromtheUnitedNations system )m1. StatusoffundsfromtheUnitedNations systemrelated toBoard commitments asat31December 1984. B.UNICEFexpenditures 2. Expenditures forco-operation byprogramme in1984and1983. 3. Summary ofexpenditures in1984(byregionandtypeofprogramme). C.UNICEFcommitments 4. Summary ofcommitments approved bytheExecutive Boardatits1984 session, byregionandmainfieldofco-operation. 5. Commitments entering intoeffectduring1984between Boardsessions corresponding tospecific contributions received orpledged during 1984,andadjustments andtransfers. 6. Totalcommitments approved in1984(summary byregionandtypeof programme) • -55-A.STATUSOFFUNDSFROMTHEUNITEDNATIONSSYSTEM Table1 statusoffundsfromtheUniteaNationssystemrelatedtoBoaracommitmentsasat31December1984 (UniteaStatesaOllarS) OpeningReturned/ balanceReceiveaAdvancedTotalExpenaiturestransferredBalance OfficeoftheuniteaNations DisasterReliefCo-orainator(279128'10)228535.92-(50592.48)(242338.28)-191745.80 OfficeoftheUnitedNationsHigh CommissionerforRefugees313981.65556550.55-870532.20380065.01-490467.19 UniteaNationsCapital DevelopmentFuna1122784.594461850.20-5584634.795333902.61-250732.18 UniteaNationsDevelopment programme(60541.14)250717.07-190175.9319426.76-170749.17 UnitedNationsEnVironment Programme122845.63--122845.6373420.0049425.63 uniteaNationsFundfor PopulationActivities306.90295280.00-295586.90236832.94-58753.96 IV1uniteaNationsSecretary-General 0\IAppeals183636.49--183636.49130441.06-53195.43 - Total1403885.7257':12933.74-7196819.465!l31750.:;'049425.631215643.73B.UNICEFEXPENDITURES Table2 Expend~turestorco-operat~onbyprogramme~n1984ana19ij3 (ThousandsofUnitedStatesaol1ars) 19841983 PercentagePercentageIncrease(oecrease) AmountoftotalAmountoftotalAmountPercentage Childsurv~val BasicChildhealth6354826.05835123.751978.9 Childfeeding32771.311870.52090176.1 Wean~ngfoodproduct~on416O.;16560.2(240)(36.6) Othernutrition164196.7173967.1(977)(5.6) TOtalchildsurv~val8366034.27759031.560707.8 watersUpply/sanitation6805727.96784227.62150.3 IVISOcialwelfareserVicesfor ~Ich~laren157326.4176677.2(1935)(11.0) Formaleducation198628.1299721.2.2(10110)(33.7) Non-formaleducation106454.4104094.22362.3 Emergencyrelief157956.5133935.4240217.9 General!y3059812.52929211.913064.5 Subtotalprogrammeaid244349100.0246165100.0(1816)(0.7) Programmesupportservices59514446841483033.1 TOtalassistance303863290849130144.5 !IThisaidcannotbebrokendownintotheabOvecategories.'I'ab.Le3 SUllunary ofexpend.Ltures .Ln1984(byreg.Lonanatypeofprogramme) (Thousands ofUn.LteaStatesaollars) Afr.Lca (excluaing NorthAfr.Lca) Amer.LcasEastAS.La ana Pak.LstanSoutn Central AS.LaMHldleEast and NorthAfr.LcaInter­ reg.Lonal 'I'otal Percentage Childsurvival Childnealtn 22169 5137 156111 114u6 6665 5493 63548 26.0 Childnutrition 3145 10117 5Ill! 7732 191 <!146 20112 11.2 Totalch.Lldsurv.Lval 25.314 b2<!4 21429 16198 6856 7639 113660 34.2 Watersupply/sanitation 21155 1726 180<!7 16017 10699 433 68057 27.9 Socialwelfare serVlces forchildren 3037 2697 4910 3168 1684 202 157n 6.4 Formaleducation 4404 997 6183 1625 6472 101 19862 8.1 NOn-formal educat.Lon 4052 1231 2807 .L699 745 HI 10645 4.4 Emer~relief 7899 247 2470 347 2206 2626 15795 6.5 I General ~ 6419 21152 11080 3210 4317 5720 30598 12.5'"0> ISubtotal programme aid 72314 15974 63906 42264 15679 32979 16912 100.0 Programme support serVlces 59514 Totalassistance 303863 Adminlstrat.Lve serV.Lces .-!Q.902 Totalexpenditure 344765---- ~Th.LSa.Ldcannot Debroken down.LntotneabOvecategor.Les. , C.UNICEF COMMITMENTS Table4---- Summary ofcomm.Ltments approved bytheExecut.Lve Boardatlts 1984session byreg.Lon andma.Lnt.LelaofcO-Qperat.LonC.UNICEF COMMITMENTS
**Analysis**
The text appears to be related to the financial activities and commitments of UNICEF, a United Nations agency focused on improving the lives of children and mothers worldwide. The text mentions various programs, expenditures, and commitments related to child survival, nutrition, water supply, sanitation, education, and emergency relief, among others. The text also provides detailed financial information, including tables and statistics, which suggests that it is a financial report or statement.

**Category**
Health, Humanitarian aid and relief