Adjustment toopening balance!I (96538) 96538 Adjusted opening balance 24469988 60038101 3610136 5424847 57980264 151523336 Transfer between reserves !?/ __(9191) 9191 24469988 60028910 3610136 5434038 57980264151523336 Incomereceived in1984 13597465 84054898!y 8533050 11328281 672206944 789720638~ Less:Expenditure during 1984: Programme expenditure 10281806 73468976 5095019 443744607 532 590 408fY Reillbursement otprograllDUe Isupport coststo ... '" executing agencies l.,Il9409 130765 61786554 70126728~ l otherexpenditure 6794308 108184347 114978655 TOtalexpenditure 10281806 81678385 5225784 6794308 613 715 508 717695791~ ExcessofincOllleoverexpenditure 3315659 2376513 3307266 4533973 58491436 72024847~ Balance asat31DeCelllber 1984 (Statement Il) 27785647 62405423 6917402 9968011 116471700 223548183 !ITransfer between reserves resulting fromadjustments toprioryearexpenditure. !?/Transfer toextrabudgetary resources oftheamounts provided incost-sharing project bUdgets forp~ogramme support costs,asshown onschedule 8. !yAmountincludes $82,817 gainonexchange oncollection ofcontr~butions. ~Asshownonstatement I. Theaccompanying notesareanintegral partofthefinancial statements. - ----\STATEMENT V UNDP: UNITED NATIONS DEVELOPMENT l'ROGRAMME ACCOUNT unitedNations Development Programme asanexecuting agencyforitserojects Statusoffundsasat31December 1984 (UnitedStatesdollars) [; I'1983 (11688524) 50181053 (55157) (24053) 38413319 37833501 37833501 4796367 42629868 5247129 146682 5393811 48023679 (9610360) (9588810) (21550) (9610360)Balanceatbeginning ofyear Add:Cashdrawings, inter-office vouchers andothercharges (net) Miscellaneous incomeandexchange adjustments (net) Misceilaneous itemsrefunded toUNDP(net) Less:Expenditure during 1984 Forprojects executed byUNDP: Executed bytheOfficeforprojects Execution Otheramounts charged toIPFs Forprojects eEecuted bythe UnitedNations Volunteers programme Forsupport costs: Administrative costsoftheOffiGefor Projects Execution andtheInter-Agency Procurement Services Unit Support costspaidbytheOfficeforProjects Execution toassociated agencies (net) Balanceatendofyear Represented by: Unliquidated obligations OfficeforProjects Execution UnitedNations Volunteers programme(Note10) (Schedule 7) (Note9) (Note3)(9610360) 44608657 (40880) 47064 35004481 35651257 68954 35720211!I 3623,123~I 39343 334 4817275 209380 5026655!I 44369989 (9365508) (9344358) (21150) (9365508) !IAsshowninschedule 6tothenearest thousand dollars. Theaccompanying notesareanintegral partofthefinancial statements • • -40-STATEMENT V UNDP: UNITED NATIONS DEVELOPMENT l'ROGRAMME ACCOUNT unitedNations Development Programme asanexecuting agencyforitserojects Statusoffundsasat31December 1984 (UnitedStatesdollars) [; I'1983 (11688524) 50181053 (55157) (24053) 38413319 37833501 37833501 4796367 42629868 5247129 146682 5393811 48023679 (9610360) (9588810) (21550) (9610360)Balanceatbeginning ofyear Add:Cashdrawings, inter-office vouchers andothercharges (net) Miscellaneous incomeandexchange adjustments (net) Misceilaneous itemsrefunded toUNDP(net) Less:Expenditure during 1984 Forprojects executed byUNDP: Executed bytheOfficeforprojects Execution