text: ICATEGORY 1 Statfcosts CATEGORY 2 General operat1ves costs CATEGORY 3 Pack1ng andasselllbly costs TOTALOFALLCATEGORIES Less: Income fromstaftassessment Recovery frompackag1ng and asselllb1y actiVities Other1ncomerelatedtobUdget Contr1butions fromGovernments towaras localcost GRANDTOTALBUdgetestimates 154820463.00 58863237.00 6100000.00 219783700.00 .19209000.00 9545000.00 5800000.00 4130000.00 181099700.00programme support services 40184501.64 17681487.27 1648150.14 59514139.05 4997.165.74 3990074.16 1135820.86 75a119.24 48632959.05Administrative serV1ces 28219035.18 12682703.27 40901738.45 3508956.62 1867625.33 532343.26 34992813.24UnencUlIlbered balances 86416926.18 28499046.46 4451849.86 119367822.50 10702877.64 5554925.84 2796553.81 2839537.50 97473927.71NOTESTOTHEFINANCIAL STATEMENTS Incomeandexpenditures 1.Totalincomein1984was$345,281,114. Adjustments madebetween general resources andsupplementary fundcategories ofincome, aswe:lastoreceivable accounts, resulted inanetreduction of$2,816,476 (Schedule 1).Revaluation of assets andliabilities incurrency otherthandollars further reduced income bya netamountof$10,742,452 (Note4).Afterthoseadjustments, incomewas $331,722,186 (Statement I). 2.Thenetincometakenintothe1984accounts fromtheGreeting CardOperation andrelated operations inthe1983/1984 season was$14,768,081 (Statement I).A report onthisseasonisgivenintheGreeting Cardandrelated operations financial reportandaccounts forthe1983seasonfortheyearended30April1984 (E/ICEF/1985/AB/L.5). 3.Otherincome frommiscellaneous sources was$27,534,810 (Schedule 2). Itconsisted mainlyof$11,150,990 ininterest onfundsheldininterest-bearing deposits aswellasincurrent accounts withbanks,$8,506,122 inincome fromstaff assessement and$3,990,074 fromanoperational surcharge of10percentonthecost ofsupplies issued fromtheUNICEFPacking andAssembly Centretorecover packing andwarehousing costs. 4.Thestrengthening oftheUnitedStatesdollar (theaccounting unit)in relation toothercurrencies inwhichassets andliabilities wereheldresulted in 1984inanetdecrease oftheaccounting valueoftheseassets andliabilities amounting to$10,742,452 (Note1).Thischangeinvaluation isshownbefore arriving at"netincome" (Statement I). 5.Supplies shipped orbeingshipped bythePacking andAssembly Centre were valuedat$41,334,540. Theyarecharged atstandard material costs,plusan operational surcharge of10percentandaninwardfreight chargeof6percent. Theoperational surcharge, intended torecover packing andwarehousing costsis considered partofotherincome (E/ICEF/1985/AB/L.l, para.285).Supplies shipped orbeingshipped comprised $33,362,620 forUNICEFinputtocountry programmes and $7,971,920 delivered onareimbursable basisonbehalfofGovernments, other agencies intheUnitedNations system andnon-governmental organizations. 6.The1984-1985 biennial budget wasapproved attheExecutive Boardin1983 (E/ICEF/701, paras. 77,78and80),witharesulting commitment of$219,783,700. Budgetexpenditure (gross) incurred in1984was$100,415,878, thusleaving an unencumbered balance of$119,367,822 forthe1985budget commitments (Statements I andVI). 7.In1984,theExecutive Boardapproved arevised budgetformatforthebiennium 1986-1987 andfutureyears. Toprovide comparability, theExecutive Boardapproved alsotherestatement ofthe1984-1985 budgetintothreecategories ofcosts: staff costs,general operating costsandpacking andassembly costs(E/ICEF/1984/12, para.109). Thedistinction between programme support andadministrative service costsisalsoprovided instatement VI.Expenditure (gross) was$59,514,139.05 for programme support and$40,901,738 foradministrative services. Afterdeduction of incomerelated tothebudget (Schedule 2),netexpenditure was$48,632,959 for programme support and$34,992,813 foradministrative services. -33-\ II 8.Attheendof1984,totalexpenditure ($344,765,119) exceeded income ($331,722,186) by$13,042,933. Changes inbalance sheetcategories ofassets and
analysis: The text appears to be a financial report of a organization, likely a United Nations agency, and it discusses various financial transactions, income, and expenditures related to its programs and operations. The report mentions specific activities such as packing and assembly, staff assessment, and supply shipments, which suggests that the organization is involved in humanitarian aid and relief efforts. The text also mentions budget commitments and expenditures, which implies that the organization is involved in long-term planning and management of its resources.