Due to UNDP Operational Reserve Unexpended resources General resources and cost-sharing Sub-trust funds Balance as at 31 December 1989 aJ 146 173 34 450 34 431 617 351 (note 26 (b)) 100 627 3 617 074 4 550 906 (note 26 (c)j 5 800 000 6 776 566 (statement XXVII) 3 857 151 12 633 717 22 984 623 Note: (1988: Contributions due from Governments for the current and prior years total $2,006,646 6618,429). An analysis of this amount is provided in note 28. a/ Movement in resourcest General resources Sub-trust and cost-sharirq funds Total Balance 1 January 1989 6 OBB 370 1250 355 7 338 733 Excess of expenditure over income 1 788 188 2 606 796 4 394 984 7 876 566 3 857 151 11 733 717 Transfer from Operational Reserve 900 000 900 000 _ Balance as at 31 December 1989 8 776 566 3 057 151 12 633 717 Consisting of: 1988 1989 Unspent allocations, General resources and cost-sharing Sub-trust funds Unencumbered funds* Sub-trust funds Allocations in excess of resources% General resources and cost-sharing Sub-trust funds B 715 679 9 011 343 1 065 194 4 753 066 185 161 (2 627 301) (234 777) (895 915) --- 7 330 733 12 633 717 The accompanying notes are an integral part of the financial statements. -104- STATEMENT XV UNDPr TRUST FUNDS ADMINISTERED BY UNDP UNDP Enerqy Account Status of funds as at 31 December 1989 (United States dollars) 1988 1989 4 163 252 450 403 (s 4 605 358 INCOME AND EXPENDITURE FOR THE YEAR Voluntary contributions from Governments Cost-sharing contributions Interest income Miscellaneous income (expenditure) 4 604 984 73 320 100 256 4 778 560 Less, Expenditure Project costs Reimbursement of programme support costs to executing agencies Administrative and programme support Cost.5 (6 460) 