andhasreceived reimbursements fromexecuting agencies inrespect ofworkcarried outontheirbehalf. Ithasalsoreceived reimbursement inrespectofworkthatit hascarried outasaco-operating agencyforgovernment-executed projects. Thenet totalamountpaid,of$209,380, asshowninstatement V,comprises: UnitedStates dollars Support costspaidtoassociated agencies Less:Support costsreimbursed byexecuting agencies Supportcostsreimbursed inrespectofGovernment­ executed projects Total Note10.Otheramounts charged toIPFs249573 16461 23732 40193 209380 •Theamountof$68,954 shownonstatement Vas."otheramounts charged toIPFs" during1984represents project expenditure fortheUNSO-UNDP!UNEP jointventure (programme sUPP9rt), whichwasadministered byaunitofUNDPotherthantheOffice forProjects Execution. Note11.Unspentallocations andforward commitments Basedoninformation provided bytheexecuting agencies, unspent allocations issuedagainst resources oftheUNDPAccount asat31December 1984amounted to approximately $826.9million, against whichforward commitments entered intobythe agencies wereapproximately $151.8million. -107-Note7.Accounts payable Accounts payable intheamountof$62,915,323 showninstatement IIinclude amounts totalling $11,891,020, whichareprimarily duetooutstanding cheques that hadbeendrawnagainst fieldofficebankaccounts, mainlyUnitedStatesdollarbank accounts operated onthe"zero-balance" system, andthathadnotbeen ~resented by 31December 1984. Note8.Adjustment forinstitutional support ofUNDP/UNEP jointventure Atitsthirtieth session, theGoverning Council authorized theAdministrator tochargetothegeneral resources ofUNDPanamountof$65,250 in1983and1984as institutional support toeliminate thedeficit thathadariseninthejointventure account asat31December 1981.During1984,$56,518, representing thebalanceof thedeficit, wascharged tothegeneral resources ofUNDPasshowninstatement I. Note9.Support costspaidbytheUNDPOfficeforProjects Execution toassociated agencies TheUNDPOfficeforProjects Execution haspaidsupport coststoassociated agencies inrespectofworkcarried outonitsbehalfunderinter-agency agreements andhasreceived reimbursements fromexecuting agencies inrespect ofworkcarried outontheirbehalf. Ithasalsoreceived reimbursement inrespectofworkthatit hascarried outasaco-operating agencyforgovernment-executed projects. Thenet totalamountpaid,of$209,380, asshowninstatement V,comprises: UnitedStates dollars Support costspaidtoassociated agencies Less:Support costsreimbursed byexecuting agencies Supportcostsreimbursed inrespectofGovernment­ executed projects Total Note10.Otheramounts charged toIPFs249573 16461 23732 40193 209380 •Theamountof$68,954 shownonstatement Vas."otheramounts charged toIPFs" during1984represents project expenditure fortheUNSO-UNDP!UNEP jointventure (programme sUPP9rt), whichwasadministered byaunitofUNDPotherthantheOffice forProjects Execution. Note11.Unspentallocations andforward commitments Basedoninformation provided bytheexecuting agencies, unspent allocations issuedagainst resources oftheUNDPAccount asat31December 1984amounted to approximately $826.9million, against whichforward commitments entered intobythe agencies wereapproximately $151.8million. -107-Note12.Sectoral support Atitsthirtieth session, theGoverning Council approved thecarry-over ofany savings arising fromprevious yearstocoverthenetcoststoUNDPfortheservices ofseniorindustrial development fieldadvisers. Inaccordance withthisdecision thebalance of$595,852 hasbeenaddedtotheallocation of$5,885,000 forsectoral support forthebiennium 1984-1985. Expenditure for1984amounted to$3,288,016, asshowninstatement I. Note13.Extrabudgetary activities Schedule 8showstheresources available forfinancing UNDPcoreactivities apartfromtheappropriations approved bytheGoverning Council. During ~984, $11,328,281 wasrece~ved fortheseactivities andexpenditure fortheyeartotalled $6,794,308. Thebalance ofunexpended resources asat31December 1984is $9,968,011, asshowninstatement II• .. -108-Note12.Sectoral support Atitsthirtieth session, theGoverning Council approved thecarry-over ofany