text: reportfor19831/andwhereimprovements arestillreauired, thesearementioned inthisreport. Acknowledgement 60.TheBoardofAuditors wishestoexpressitsappreciation fortheco-operation andassistance extended bytheHighCommissioner, hisofficers andmembers oftheir staff. (Signed) R.T.NELSON Auditor General ofGhana (Signed) A.DEFOY SeniorPresident oftheCourt ofAccounts ofBelgium (Signed) FRANCISCO S.TANTUICO, Jr. Chairman, Commission onAudit, thePhilippines -9- rII.AUDITOPINION Wehaveexamined thefollowing appended financial statements, numbered I andII,properly identified, andrelevant schedules ofthevoluntary funds administered bytheUnitedNations HighCommissioner forRefugees forthefinancial period ended31December 1984.Ourexamination included ageneral reviewofthe accounting procedures andsuchtestsoftheaccounting records andothersupporting evidence asweconsidered necessary inthecircumstances. Asaresultofour examination, weareoftheopinion thatthefinancial statements present fairlythe financial position asattheendoftheperiod andtheresults ofitsoperations fortheperiodthenended. Thefinancial statements wereprepared inaccordance withthestatedaccounting principles, whichwereapplied onabasisconsistent withthatofthepreceding financial period andthetransactions 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 17June1985 -10-ia1 ing the nee 7r.Ill.ACCOUNTS FORTHEYEARENDED31DECEMBER 1984 -11-S'l'M'EMENTI UNITEDNATIONSHIGHCOMMISSIONERFORREFUGEES Balancesheetasat31DecemDer1984 (ThousanasofUniteastatesdollars) I....'"I19834535 ~5161 199750 74130 1576 42081192 1256485 82547 6660III ~~)2507 289965ASSE'l'SCashInhandandatbankS Intrans~t Short-terminvestments Accountsreceivable GOvernmentalanaotherpledges Pr~vatedonat~onspleagea Accruedinterest Duefrom~mplement~ngagenc~es DuefromUNOG Otherrece~vables Loansandlong-termreceivables Loansmaaetooronbehalfofrefugees Long-termreceivablefrom~mplement~ngagency Less:Contingencyreserveforloansana long-termrece~vable Deferreaexpena~ture TOTALASSETS Certlfiea6734 ~ 79:l99 1874 2824 1512416 ~551415 Sill(5529)19114b980 149500 86737 2175 :l4539219113 129102 54022114143 1"349315256 34b99 39955 266U100 276010000 4000 l4000911319 2&9965LIABILITIESObl~gat~onsforprojects Lettersofcrea~t 1985aavancecontr~but~ons DuetoUNDP Otherpayables Trustfunas RefugeeEaucat~onAccount Otherspec~alprogrammes Spec~alAccounts RevolvingFunaforStaffHDus~ng Long-play~ngRecoiaScheme ReservesWork~ngCap~talanaGuaranteeFuna Emergency~'und Annualprogramme TOTALLIABILITIES Approved1984 137420 755933525774 146311 5SOb 4211847624 89b ----!QQ.996 10000 400014000 36461 245392 (Signed)GeorgesKOULISCHER Dlrector,AdffilnlstratlonandManagementDiV1Slon OfficeoftheunitedNatlonsHlghCommlSSloner forRefugees(S~gnea)poulHAkTLING Un~teaNat~onsH~ghComm~ss~onerforRefugeesj,........A'='J..Uyt:=t:=tiS~'ATE:MENTII Incomeandexpendlturefrom1Januaryto31December1904a/-Allfunas (ThousandsotUnlteoStatesaOllars) BALANCES/RESERVESASAT1JANUARY1984 INCOMEWorKlngGeneralprogrammesSpeclalaccountsSpeclalprogrammes CapltalanaRevolvlngLong-playlngRefugeeOther GuaranteeAnnualEmergencyFunotorRecoroEaucatlonspeclal FunaprogrammeFundStaUHouslngScneme!yAccountprogrammesPITotal 10000983194000~66U100525634699155034 .!..wIContrlbutlonsGovernmentalIntergovernmentalPrlvateRecelvedfortheIndemnlflcatlonFuna RecelvedtortneUNHCR/WorldBanK proJectInPaKlstan Otherincome Interest,exchangeolttecences,oankCharges Loanrepaymentsandothers Adjustmentsofprloryears'lncome/obllgatlons Cancellatlonotobllgatlons Retunasfromlmplementingagenclesano adJustmentsotprloryears'obllgatlons AOJustmentsofcontrlbutlons,wClte-ofts, refundstoconors,otners388217144 ~029 34n 1637845 ~7035 8365 (1563)2284 1314134 1041119~74945 126316367562291935 2339526738 18915497 357357 45444544 16378 19479 7055363~4 5299176 (1047)(2610) TOTALINCOME TRANSFERSBETWEENFUNDS/RESERVESTOTALFUNDSAVAILABLE EXPENDITURE====~~~==========~I~=~~~============~=~~~==============~I============;========~=~Z~======~~~=~~~======~~~=~~~= ===J~~~b===========~=~~2============~=~~~==========J~=222b===========;============;=======J~=~~~b===========;= 10OOU37~6541376116~710011627134093543922 ============================================================================================================== Obllgatlonslncurredtor: OperatlonsProgrammesupportandadmlnlstratlon RevolvlngFundtorstattHouslng30268~ 335119499~62791£/612J.86448 5527404750 39300791 TOTALEXPENDITURE BALANCES/RESERVESAVAILABLEFOR OBLIGATIONSIN19853361939761791-612191975444841 ==============================================================================================================10OUU36461400089610055064211899081 ============================================================================================================== -~~InCasnandklna. ~Forbreakdownoyprograrr~es,seeannextostatement11. £!Incluoesdlrectexpendltureot$640,694.""..-~IANNEXTOSTATEMENTII Incomeanoexpena1turefrom1aanuaryto31DecemDer1984a/-Otherspec1alprogrammes (ThousandsofUniteoStatesoo11ars) =••maa*~=8===.Z=Z=.C==••C======================C=========:====c=_ I......IBALANCES/RESERVESASAT1aANUARY1984 INCOJoIEContr1DutionsGOvernmentalIntergovernmentalPr1vate Otherincome Interest,excnangeo1fferences,Dankcharges Loanrepaymentsanaothers AOJustmentsonpr10ryears'1ncome/ob.l.1gat10ns Cancel.1.at10nofOb.l.igat10ns Refunasfromimplement1ngagenC1esandadJustments ofprioryears'ob.l.1gat10ns AdJustmentsofcontributions,write-offs, refundstoQonors,others TOTALINCOJolE TRANSFERSbETWEENFUNDS/RESERVESCyprus Operat10n1088 7501 16957 7727Orderlydeparturesfrom V1etHam 1660 1855 174.1.7(1) 2045AssistancetolJganaan returneestothe WestNi.l.e 311956 3175358SOuth-EastAsiaAnti­ Puacy Programme50 3532 3532(135)Ass1stanceto
analysis: The text appears to be a financial report of the United Nations High Commissioner for Refugees (UNHCR) for the year 1984. It includes information on the organization's financial position, income, and expenditure, as well as a breakdown of its programs and activities. The report mentions various projects and programs, including those related to refugees, humanitarian aid, and development. Given the focus on refugees and humanitarian aid, it is likely that the report is related to humanitarian activities.