text: 2.Statement Igivesthestatusofappropriations fortheyearended 31December 1984.Theoriginal appropriation was$1,719,900, whiletherevised appropriations raisedtheamountto$2,360,800. Theincrease intheamountofthe original appropriations by$640,900 wasauthorized duringthemeeting oftheUNITAR BoardofTrustees inMarch1984.Totalexpenditures amounted to$2,345,140. The over-expenditure oftheOfficeoftheExecutive Director by$92,242 isdueto increases inthepostadjustment forProfessionals andintheincreases insalaries retr.'oactive toFebruary 1984oftheGeneral Service staff,whichalsoaffected the contributions totheUnitedNations JointStaffPension Fund(UNJSPF). Also included inthisamountaretaxespaidonbehalfofformerstaffmembers. The over-expenditure oftheDivision ofResearch by$31,921 andtheFinance and Administration Section by$26,302 isduetothesamefactors mentioned above,in addition, inthecaseoftheFinance andAdministration Section, UNITAR hadto matchfouryearsofretroactive contributions totheUNJSPFofoneProfessional staffmember. TheUNITARappropriations represent theamounts authorized byits BoardofTrustees forspecified purposes forafinancial periodagainst which obligations maybeincurred forthosepurposes uptotheamounts soauthorized. TheUNITARconcept ofappropriations isthatofabUdgetestimate inthesensethat theunobligated balance attheendofthefinancial periodmerely showsthe difference between theactualexpenditures andtheestimated requirements. Statement II UNITARGeneral Fund:statement ofincomeandexpenditure 3.Theamountof$1,990,166 showninstatement IIwaspledged byGovernments as contributions totheGeneral Fundfor1984(schedule 3.1).Inaddition, $422,679 wasreceived asotherincomebringing thetotalincomefortheyearto$2,412,845. Theexpenditures fortheyearamounted to$2,345,140, resulting inanexcessof incomeof$67,705 overexpenditure. Afterdeducting thewrite-off ofapledgefor $51,250 thenetexcessofincomeoverexpenditure amounted to$16,455. Statement III UNITARGeneral Fund:statement ofassetsandliabilities 4.Statement IIIreflects theassetsandliabilities oftheGeneral Fundasat 31December 1984.Theassets, totalling $1,990,268, consisted ofcashof$62,169, -1-pledged contributions unpaidintheamountof$1,573,144, accounts receivable of $332,855 anddeferred charges of$22,100. Theliabilities oftheGeneral Fund amounted to$2,667,931. Ofthis,$35,766 wasforaccounts payable, $81,133 for unliquidated obligations (statement Il,$338,755 wasduetotheUnitedNations General Fundand$1,326,257 wasrecorded asdeferred incomeforfutureyears' pledges. Inaddition, areimbursable advance of$886,000 fromtheUnitedNations General Fundisreflected, asapproved byGeneral Assembly resolution 38/177of 19December 1983. 5.Thefundbalance deficit of$677,663. of$694,118, lessthe $16,455.asat31December 1984fortheUNITARGeneral Fundshowsa Thisbalance iscomprised ofthedeficit asat1January 1984 netexcessofincomeoverexpenditure (statement II.)()f 6.TheGeneral Assembly, initsresolution 39/177of17December 1984,approved a grantfromtheUnitedNations regular budgettotheUNITARGeneral Fundupto $1.5million. Thisgrantwasauthorized onanexceptional basistosupplement the fundsraisedthrough voluntary contributions fortheGeneral Fundinorderto enable th~Institute tocarryoutaminimum training andresearch programme in1985 atthelevelof$2.5million decided bytheBoardofTrustees oftheInstitute at itsspecial session heldfrom17to19December 1984. Statement IV UNITARCapital AssetsFund:statement ofassetsandfundbalance 7.Theleasehold andbuilding showninstatement IVat$465,000 represent the amountpaidfortheleasehold locatedat805FirstAvenue, UnitedNations Plaza, NewYork,atthetimeofitsassignment totheUnitedNations. Ofthis,$450,000 wasdonated totheUnitedNations byafoundation forusebytheInstitute. The leasehold willexpireintheyear2035. Statement V UNITARSpecial Purpose GrantsFund:statement ofincome andexpenditure 8.Statement Vshowstheincomeandexpenditure oftheSpecial Purpose Grants Fund.Atotalamountof$1,592,391 wasreceived during1984asgrants. After addinginterest incomeof$52,490, savings inliquidation ofprioryear's obligations of$111,701 andmiscel1aneo'Js incomeof$16,644, thetotalincomein thisFundwas$1,773,226. Thetotalexpenditure of$1,795,574 (schedule 5.1)
analysis: The text appears to be a financial report of the United Nations Institute for Training and Research (UNITAR), detailing its income, expenditures, assets, and liabilities for the year 1984. The report mentions various activities and projects, including training and research programs, staff salaries, and contributions to the United Nations Joint Staff Pension Fund (UNJSPF). The text does not specifically mention any sector or industry, but it seems to be related to international development and cooperation.