willleavetTotaJ.partV 1213000 12634000 131147oou maintained i TotaJ.,allparts 203l:SJ.4UOU 312119OUO 235lU3OOUthatmight payments miq theestabli8 -2-6.Asindicated inparaqraph 7below,actual incomefor1984wasconsiderably lessthanprojected levels, anditwasnecessary during 1984toreducefurther the 1984budgettoalevelconsistent withavailable financial resources. Statement I therefore showsonaconsolidated basisbyprogramme thefinalrevised budgetfor 1984together withrelated expenditure. Asindicated instatement I,against a revised proqramme budgetof$202.7million, UNRWAincurred expenditure of $191.3million. 1984income andexpenditure 7.Totalincomereceived byUNRWAforallfundsincashandinkindin1984was $181.2million, asshowninstatement II.Totalincomein1984,whichincluded a one-time receipt of$8.9million ontheclpsure oftheUnitedNations Special Emergency Operations TrustFund,was$8million lessthantheincomeof $189.2million received in1983. 8.Expenditure in1984byallfundsincashandinkindwas$191.3million, a reduction of$19.6million fromexpenditure of$210.9million in1983.Higher expenditure in1983related mainlytoadditional costsincurred asaresultofthe Lebanon emergency. Accounting forsupplies 9.Underitsprevious practice, UNRWApurchased certain supplies forinventory andmaintained suchsupplies asageneral ledgerasset,charging themtoits budgetary expenditure accounts onlywhentheywereconsumed. Inordertoimprove budqetarv control andtorecordallexpenditures atthetimetheyareincurred, all purchases ofsupplies forinventories, beqinning in1985,willbecharged directly totheappropriate budgetexpenditure accounts onreceipt ofthegoods. Toeffect thischanqe, supplyinventories asat31December 1984intheamountof $11.9million, whichhadnotbeenpreviously recorded intheexpenditure accounts oftheAgencv, weredebited totheGeneral Fundworking capital account. Contributions inkind 10.Underthenewmethodofsupplyaccounting, budgetstandard priceswillno lonqer beusedandcontributions inkindwillberecorded atcontributor's valuations. Theeffectofthischangeinvaluation onthe1984accounts wasthat contributions receivable inkindasat31December 1984showed abalance of $1million morethanatthethenapplicable Agency's standard prices. Provision forstaffseparation andrepatriation costs 11.UNRWA,inaccordance withgeneral UnitedNations practice, makesannual hudqetarv provision forseparation andrepatriation payments tostaffmembers who willleavetheAqencydurinqtheyear. However inprevious years, UNRWAalso maintained initsaccounts anunfunded reserve forunforeseen staffseparations thatmightoccurinfutureyears. Asitisnotpossible topredict whensuch payments miqhtbecomenecessary infutureyearsorthesumsthatmightbereauired, theestablishing ofsuchreserves doesnotappeareithernecessary orfinancially -3-Isound. Onthecontrary, thefunding ofthereserves wouldrequire thesetting asideofaverylarqeportion ofthebalance ofcashresources oftheAgencywith veryserious consequences tothefunding ofitsservices torefugees. Therefore, provision forfuturestaffseparation costsintheamountof$26.5million and staffrepatriation costsintheamountof$1million (bothunfunded) havebeen deleted fromtheaccounts. Shouldstaff,repatriation inanyone yearexceedthe annual amounts budgeted, theexcesscostswouldbecomeachargetotheAgency's working capital account. General Fund 12.Asindicated instatement IV,$162.1million ofunrestricted incomeincash andinkindwasreceived fortheGeneral Fundin1984.Inaddition, $8.4million incontributions forspecial projects wasreceived during 1984priortothe adoption offullfundaccounting andwascredited totheGeneral Fund.Attheend of1984thesecontributions weretransferred totherespective project fund balances (seestatement VI,General Fund: working capital account). General Fund regular programme expenditure incashandinkindin1984totalled $177.5million. Inaddition, netallocations weremadefromtheGeneral Fundtospecial projects in theamountof$3.1million. 13.Theworking capital account ofUNRWAisnotastatutory operating reserve but isthebalance remaining intheGeneral Fundafterliabilities arededucted from assets. Theworking capital account isusedforthreepurposes: (a)tomeet
**Analysis**
This text appears to be a financial report from the United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA). It discusses the agency's budget, income, and expenditure for 1984, as well as changes to its accounting practices. The report highlights the challenges faced by UNRWA in managing its finances, including a significant reduction in income and a need to reduce expenditure. The report also discusses the agency's working capital account and its use for meeting various expenses.

**Category**
Humanitarian aid and relief