text: ,. I ~ VOLUNTARY FUNDS ADl\IINISTERED BYTHEUNITED ~ATIONS HIGHCOl\IJ\HSSIONER FORREFUGEES AUDITED FINi\NCIAL STATEl\tlENTS fortheyearended31December 1984 and REPORT OFTHEBOARD OFAUDITORS GENERAL ASSEMBLY OFFICIAL RECORDS: FORTIETH SESSION SUPPLEMENT No.5E(A/40/5/Add.5l UNITED NATIONS NewYork.1985 r INOTE SymbolsofUnitedNationsdocuments arecomposed ofcapitalletterscombined with figures.Mention ofsuchasymbolindicates areference toaUnitedNationsdocument.[Original: English] [16July1985J CONTENTS LETTERS OFTRANSMITTAL ••••••••••••••.•••••••.••••••••••••••••••••••••• ,)..... v I.REPORT OFTHEBOARDOFAUDITORS ••••••••••••••••••••••••••••••••••••••• 1 11.AUDIT OPINION •••••••••••.•••••••••••.•••• e............................ 10 III.ACCOUNTS FORTHEYEARENDED31DECEMBER 1984•••••••••••••••••••••••••• 11 Statement I.Balance sheetasat31December 1984••••••••••••••••••• 12 Statement II.Income andexpenditure from1January to 31December 1984-Allfunds••••••••••••••••••••••••••• 13 AnnextoStatement II-Otherspecial programmes ••••••• 14 Schedules totheaccounts Schedule 1.Statusofgovernmp-ntal, intergovernmental andprivate contributions asat31December 1984-Allfunds••••••• 16 Schedule 2.Statusofprioryears'outstanding contributions asat 31December 1984-Allfunds••••••••••••••••••••••••••• 33 Schedule 3.UNHCRgeneral programmes -Annual programme for1984: appropriations andexpenditure in1984••••••••••••••••• 37 Schedule 4.UNHCRgeneral programmes -Emergency Fund:expenditure in1984.........•...................................... 47 Schedule 5.UNHCRspecial accounts andprogrammes: fundsavailable andexpenditure in1984•••••••••••••••••••••••••••••••• 49 Schedule 6.Statusofprioryears'projects asat31December 1984­ Allfunds: obligations liauidated/outstanding by country/area/operation................................. 57 Schedule 7.Statusofobligations asat31December 1984-Allfunds 61 Annextoschedule 7 -Otherspecial programmes 62 Schedule 8.Loansmadetooronbehalfofrefugees ••••••••••••••••• 64 -iii-Schedule 9.CONTENTS (continued) Investment offundsasat31December 1984 65Si IV.SUMMARY OFBASICACCOUNTING POLICIES APPLICABLE TOTHEVOLUNTARY FUNDS ADMINISTERED BYTHEUNITED NATIONS HIGHCOMMISSIONER FORREFUGEES •••••• 68Annextoschedule 9 -Cashandinvestments 1980-1984 •••• Notestotheaccounts.......................................................66 67 -iv-65 66 67 68LETTERS OFTRANSMITTAL 21May1985 Sir, Pursuant toparagraph 11.4oftheFinancial Rulesforvoluntary Funds administered bymyOffice, Ihavethehonourtosubmittheaccounts fortheyear 1984,whichIhaveapproved. Thefinancial statements havebeenprepared and certified ascorrect bytheDirector ofAdministration andManagement. Copiesofthesefinancial statements arealsobeingtransmitted tothe Advisory Committee onAdministrative andBudgetary Questions. Accept, Sir,theassurances ofmyhighest consideration. (Signed) PoulHARTLING UnitedNations HighCommissioner forRefugees TheChairman oftheBoardofAuditors UnitedNations NewYork,N.Y. -v-17June1985 Sir, Ihavethehonourtotransmit toyouthefinancial statements ofthevoluntaryfundsadministered bytheUnitedNations HighCommissioner forRefugees forthefinancial period ended31December 1984,whichweresubmitted bytheHighCommissioner. Thesestatements havebeenexamined andinclude theauditopinion of theBoardofAuditors. Inaddition, Ihavethehonourtopresent thereportoftheBoardofAuditorswithrespect totheaboveaccounts. Accept, Sir,theassurances ofmyhighest consideration. (Signed) R.T.NELSON Auditor General ofGhana andChairman, unitedNations BoardofAuditors ThePresident oftheGeneral AssemblyoftheunitedNations NewYork,N.Y. -vi-,1985 ntary e onof tors :or8T.REPORT OFTHEBOARDOFAUDITORS Introduction 1.Asreauired byparagraph 22ofthestatute oftheOfficeoftheUnitedNations HighCommissioner forRefugees (UNHCR), theBoardofAud:ltors hasaudited the accounts ofthevoluntary fundsadministered bytheUnitedNations High Commissioner forRefugees fortheyearended31December 1984. 2.Theexamination wasconducted inaccordance witharticle XIIoftheFinancial Regulations oftheUnitedNations andtheannexthereto andwiththecommon
analysis: This text appears to be a financial report of the United Nations High Commissioner for Refugees (UNHCR), detailing the voluntary funds administered by the organization for the year ended December 31, 1984. The report includes audited financial statements, a report from the Board of Auditors, and notes to the accounts. The content suggests that the report is focused on the financial management and accounting of the UNHCR's operations, rather than any specific program or activity.