text: !rloan ,ardof regarding otedthat 981, first eriod amendment ain statements hadin port,we estfor nthe 16.4)• tions )ardof ofthe Jpto Einalcost Jditors and ,ofUNDP conductingIV.AUDITOPINION wehaveexamined thefollowing appended financial statements, numbered I toXVIII,properly identified, andrelevant schedules oftheunitedNations Development Programme forthefinancial periodended31December 1984.Our examination included ageneral reviewoftheaccounting procedures andsuchtests oftheaccounting records andothersupporting evidence asweconsidered necessary inthecircumstances. Asaresultofourexamination, weareoftheopinion that, subject totheobservations contained inparagraphs 16and80ofourauditreport, thefinancial statements present fairlythefinancial position asattheendofthe periodandtheresults ofitsoperations forthepa~iodthenended. Thefinancial. statements wereprepared inaccordance withthestatedaccounting principles, which wereapplied onabasisconsistent withthatofthepreceding financial periodand thetransactions wereinaccordance withtheFinancial Regulations andlegislative authority. (Signed) R.T.NELSON Auditor General ofGhana (Signed) A.DEFOY SeniorPresident oftheCourt ofAccounts ofBelgium (Signed) Francisco S.TANTUICO, Jr. Chairman, Commission onAudit, thePhilippines -33-\ I s.53-70) !rloan ,ardof regarding otedthat 981, first eriod amendment ain statements hadin port,we estfor nthe 16.4)• tions )ardof ofthe Jpto Einalcost Jditors and ,ofUNDP conductingIV.AUDITOPINION wehaveexamined thefollowing appended financial statements, numbered I toXVIII,properly identified, andrelevant schedules oftheunitedNations Development Programme forthefinancial periodended31December 1984.Our examination included ageneral reviewoftheaccounting procedures andsuchtests oftheaccounting records andothersupporting evidence asweconsidered necessary inthecircumstances. Asaresultofourexamination, weareoftheopinion that, subject totheobservations contained inparagraphs 16and80ofourauditreport, thefinancial statements present fairlythefinancial position asattheendofthe periodandtheresults ofitsoperations forthepa~iodthenended. Thefinancial. statements wereprepared inaccordance withthestatedaccounting principles, which wereapplied onabasisconsistent withthatofthepreceding financial periodand thetransactions wereinaccordance withtheFinancial Regulations andlegislative authority. (Signed) R.T.NELSON Auditor General ofGhana (Signed) A.DEFOY SeniorPresident oftheCourt ofAccounts ofBelgium (Signed) Francisco S.TANTUICO, Jr. Chairman, Commission onAudit, thePhilippines -33-\ I\ I V.CERTIFICATION OFTHEFINANCIAL STATEMENTS 30April1985 Icertify thattheappended Statements, numbered ItoXVIII,arecorrect. (Signed) M.Douglas STAFFORD Director oftheDivision ofFinance • -34-\ I V.CERTIFICATION OFTHEFINANCIAL STATEMENTS 30April1985 Icertify thattheappended Statements, numbered ItoXVIII,arecorrect. (Signed) M.Douglas STAFFORD Director oftheDivision ofFinance • -34-10April1985 :orrect.~'.._:-:-_~- ,__"'7'_---.\ I isSTAFFORD theDivision inance VI.FINANCIAL STATEMENTS FORTHEYEARENDED31DECEMBER 1984 -35-10April1985 :orrect.~'.._:-:-_~- ,__"'7'_---.\ I isSTAFFORD theDivision inance VI.FINANCIAL STATEMENTS FORTHEYEARENDED31DECEMBER 1984 -35-STATEMENT I UNDP: UNITED NATIONS DEVELOPMENT PROGRAMME ACCOUNT Statement otlncomeandexpenditure fortbeyear enoed31December 1984 (UniteoStatesdollars) INCOME Contributlons fromGovernments anaothercontributors 697835242 1605609B 94397119 5393975
analysis: The text appears to be a financial report of the United Nations Development Programme (UNDP) for the year ended December 31, 1984. The report includes income and expenditure statements, and certifications from various officials. The content suggests that the report is related to economic development, as it deals with financial transactions and contributions from governments and other organizations. However, the report may also touch on other areas such as humanitarian aid and relief, as the UNDP is involved in various development projects around the world.