(a)Asurplus of$58.5million inrespect ofUNDPmainresources; (b)Asurplus of$3.3million inrespect oftheSpecial Measures Fundforthe LeastDeveloped Countrles; (c)Asurplus of$2.4million inrespect ofgovernment cost-sharing contributions; (d)Asurplus of$3.3million inrespect ofgovernment cashcounterpart contributions; (e)Asurplus of$4.5million inrespect ofextrabudgetary activities. 15.Asstatement Ishows,therehasbeenanoverall decrease inexpenditure of $33.3million compared to1983.Forthesameperiod, i~comedecreased by $48.5million. Statement IIIgivesdetailsofthechanges inthefinancial position duringtheyearandshowsthatcashandinvestments heldby!JNDPincreased from$304.9millionatthebeginning oftheyearto$352.1million asat 31December 1984. Government contributions 16.Asat31December 1984,thearrears ofgovernment contributions toUNDPfor 1984andprioryearsamounted to$86.4million asshowninstatement II.This represented anetincrease of$14.2million overtheposition asat 31December 1983,whenthesearrears amounted to$72.2million, andismainly attributable toanincrease inoutstanding voluntary contributions from $13.2millionattheendof1983to$43.2millionattheendof1984.Note5to thefinancial statements showsananalysis ofthearrears asat31December 1984by typeofcontribution andbyyear. Extrabudgetary activities 17.Asshowninschedule 8,extrabudgetary expenditure in1984amounted to $6.8million. Incomereceived fortheseactivities in1984totalled $11.3million. Theunexpended balance fortheseactivities is$10.0million asat31December 1984. Special Programme Resources 18.Expenditure incurred byexecuting agencies onprojects financed bytheSpecial Programme Resources ~n1984amounted to$5.3million asshowninschedule 6.The statusoftheSpecial Programme Resources forthethirdIPFcycleisshownin note2tothefinancial statements. .L-6-I' iUNDPAccount 13.Asshowninthestatement ofincomeandexpenditure (statement I),total incomefortheyearended31December 1984amounted to$789.7million andtotal expenditure to$717.7million, resulting inanexcessofincomeoverexpenditure for1984of$72.0million. 14.Asshowninstatement IV,theexcessofincomeoverexpenditure o[ $72.0millionisattributable asfollows: (a)Asurplus of$58.5million inrespect ofUNDPmainresources; (b)Asurplus of$3.3million inrespect oftheSpecial Measures Fundforthe LeastDeveloped Countrles; (c)Asurplus of$2.4million inrespect ofgovernment cost-sharing contributions; (d)Asurplus of$3.3million inrespect ofgovernment cashcounterpart contributions; (e)Asurplus of$4.5million inrespect ofextrabudgetary activities. 15.Asstatement Ishows,therehasbeenanoverall decrease inexpenditure of $33.3million compared to1983.Forthesameperiod, i~comedecreased by $48.5million. Statement IIIgivesdetailsofthechanges inthefinancial position duringtheyearandshowsthatcashandinvestments heldby!JNDPincreased from$304.9millionatthebeginning oftheyearto$352.1million asat 31December 1984. Government contributions 16.Asat31December 1984,thearrears ofgovernment contributions toUNDPfor 1984andprioryearsamounted to$86.4million asshowninstatement II.This represented anetincrease of$14.2million overtheposition asat 31December 1983,whenthesearrears amounted to$72.2million, andismainly attributable toanincrease inoutstanding voluntary contributions from $13.2millionattheendof1983to$43.2millionattheendof1984.Note5to thefinancial statements showsananalysis ofthearrears asat31December 1984by typeofcontribution andbyyear. Extrabudgetary activities 17.Asshowninschedule 8,extrabudgetary expenditure in1984amounted to $6.8million. Incomereceived fortheseactivities in1984totalled $11.3million. Theunexpended balance fortheseactivities is$10.0million asat31December 1984. Special Programme Resources 18.Expenditure incurred byexecuting agencies onprojects financed bytheSpecial Programme Resources ~n1984amounted to$5.3million asshowninschedule 6.The statusoftheSpecial Programme Resources forthethirdIPFcycleisshownin note2tothefinancial statements. .L-6-the sed by :>n. 384. lalSpecial Measures FundfortheLeastDeveloped Countries 19.Asshowninschedule 6,theexpenditure incurred in1984outoftheSpecial Measures FundfortheLeastDeveloped Countries amounted to$10.6million. Contributions received bytheFundduring1984totalled $13.6million, asshownin schedule 1,part11.Theexcessofincomeoverexpenditure duringtheyear