text: (d)Anincrease of$13,420 intheproject expenditure fortheUnitedNations Development Progrnmme/Office forproject Execution, (e)Netadjustments amountto$181,168 representing adecrease inproject expenditure reported byseveral government agencies forprojects executed by Governments, (f)Adecrease of$3,197,675 intheproject expenditure oftheInternational CivilAviation Organization representing theextraordinary saleofanaircraft simUlator, (g)Anincrease of$118,326 and$42,425 intheprogramme support costsofthe WorldMeteorological Organization andtheEconomic Commission forAfrica, respectively, (h)Adecrease of$32,502 intheprogramme support costsoftheInternational Maritime Organization, (i)Anetdecrease of$182,706 inprogramme supportcostsforvarious agencies forprojects whereth&xewasacont-sharing component forwhichthose agencies hadwaivedpartofthesupport costreimbursement payable tothem. 7.Inaddition totheadjustments fortheabovedifferences, thefollowing adjustments toprioryear'sexpenditure weremadeintheUNDPfinancial statements fortheyearended31December 1984$ (a)Atransfer of$342,441 forprogramme supportcostsoftheWorldHealth Organization fromtheindicative planning figure(IPF)toatrustfund, (b)Atransfer of$48,844 and$288,020 forproject expenditure andprogramme suppOrrcosts oftheUnitedNations Industrial Development Organization andthe UnitedNations CentreforHumanSettlements, ~espectively, fromtheIPFtothe appropriate trustfund, (c)Atransfer of$9,138relating toproject expenditure oftheUnited Nations Conference onTradeandDevelopment fromtheSpecial Programme Resources to atrustfund. Thenettotalofthechangeslistedinthisparagraph andparagraph 6above amounting to$3,912,849 isreported instatement Ias"Adjustments toprioryear's programme expenditure andprogramme supportcosts". -3-IILrChanges inaccounting practi~es andpolicies in1984 Financial regulations andrules 8.The1984financial statements havebeenprepared inaccordance withthe revised financial regulations forUNDPwhichwereapproved bytheGoverning Council atitstwenty-eighth session,11andwhichbecameeffective on1January 1982.One newlyproposed regulation andcertain proposed revised regulations, whichhadbeen submitted totheCouncilatitstwenty-eighth session, weredeferred forfurther consideration atthetwenty-ninth session. Atitstwenty-ninth, iIthirtieth 21 andthirty-first f!sessions, theCouncil didnotreachaconsensus onproposed revised regulations 3.5,3.6,12.3and12.4andthenewlyproposed regulation 3.6. TheCouncil decided thattheexisting regulations 6.4,6.6,4.2and4.3shall,in theabsence ofsuchaconsensus, continue toapplyuntiladecision isreached by theGoverning Councilatitsthirty-second session. 9.Inaccordance withfinancial regulation 14.1(a),theAdministrator established revised financial ruleswhichcameintoeffecton1January 1985. Theserevised financial ruleswerecirculated tothemembers oftheGoverning Council, forinformation purposes, asrequired bythisfinancial regulation. Accounting policies 10.Asummary ofsignificant accounting policies applied inthepreparation ofthe financial statements for1984isprovided innote1tothefinancial statements. Thepolicies arethesameasthoseapplied in1983. Presentation ofaccounts 11.The1984accounts arepresented inessentially thesameformatasthatusedin previous years. Combined statement ofincomeandexpenditure fortheyearended31December 1984 12.Table1belowrepresents acombined statement ofincomeandexpenditure for theyearended31December 1984inrespect oftheUNDPAccount, the UNDP-administered TrustFundsandtheJuniorProfessional Officers' Programme. Thisprovides anoverall viewofthefinancial activities duringtheyearofall fundsforwhichtheAdministrator.is responsible. Thebalance ofeachfundasat 31December 1984represents therecorded valueofthenetassetsofeachfundasat thatdate,exclusive offully-funded reserves. iI~.,1982,Supplement No.6(E/1982/l6/Rev.l), decision 82/34. 21~.,1983,SUpplement No.9(E/1983/20), decision 83/35. !I~., 198~,Supplement No.10(E/1984/20), decision 84/36.Sour UIi Tr -4- ..1.ILrChanges inaccounting practi~es andpolicies in1984 Financial regulations andrules
analysis: The text appears to be discussing financial reports and accounting practices of the United Nations Development Programme (UNDP), which suggests that the focus is on economic development and humanitarian aid. The reports mention various organizations and programs, such as the World Health Organization, the International Civil Aviation Organization, and the Economic Commission for Africa, which are all related to economic development and humanitarian aid.