text: ancial efugees in Iiiththe ary(ii)Recoveries ofexpenditure thathavebeencharged intheSamefinancial yeararecredited against thesameexpenditure accounts, butrecoveries ofexpenditure relating toearlier financial yearsarecredited to miscellaneous income. (i)Thecontributions thatarereceived forspecial projects areestablished asseparate funds,whicharemaintained onafundaccounting basis. Eachfundiskeptasadistinct financial andaccounting entitywithaseparate self-balancing double-entry groupofaccounts. Separate financial statements areprepared foreachfund. General fund Note2.Reserve forunliquidated obligations (Statement V)\ Thisreserve willbeliquidated whendisbursements aremadefortheitems. Note3.Working capital (Statements VandVI)Thereserve forunliquidated obligations isareserve offundsforbudgeted itemsforwhichapurchase orderoracontract hasbeenissuednotlaterthanattheyear-end, orwhichhasbeenspecifically authorized bytheComptroller. Theseitems,whichhavebeencharged tothe'current year'sorprioryears'expenditure, comprise::nandon Ionthe tat are kind. rs. atthe ttheend sare rates. llctionIncurrent year InprioryearsUnitedStatesdollars 1949803 1765581 3715384 ~ntand )ortedin :hese :uction. leabove ,onland mdum !rs, hough with ctof the for tedas(a)Asaresultofthediscontinuation ofprovlslon forstaffseparation costsandrepatriation costs, asumof$27,521,821 hasbeencredited toworking capital. (b)Toimplement thechangeinaccounting policywithrespect tosupplies (seenote1(q»,inventories amounting to$11,901,958 havebeendebited toworking capital. (c)Asumof$8,431,268, transferred fromtheworking capital toproject fundbalances, relates toearmarked incomethatwaspreviously accounted forasincome oftheGeneral Fund. (d)Thesumof$4,053,536 debited towokingcapital forshort-delivered contributions inkindandunpaidpledges includes awrite-off ofapledgeof $3.5million for1981(seeschedule 4.2). Note4.Contingent liabilities Atyear-end theAgency hadcontingent liabilities of$2,529,255, representing supplies onorderfromsuppliers andforwhichpurchase orders hadbeenissued. Inaddition, theremaybeothercontingent liabilities ofamaterial but undeterminable amountinrespect ofcertain claimsforsubsidies byGovernments. -81-Note5.Fixedassets (a)Thefixedassetsnotreported instatements IIIandVonassets and liabilities aresummarized belowatoriginal costvalues: UnitedStatesdollars Vehicl~s (excluding thosesurveyed butnotyetdisposed of) 5353052 Otherequipment 9982 938 LandownedbyUNRWA 51248 Buildings onlandownedbyUNRWA 422031 15809269 (b)TheAgency hasonlytherightofcurrent occupancy ofbuildings (schools, training centres, rationdistribution centres, clinics, warehouses andother installations) constructed byitonlandownedbyGovernments orleased from private owners. Thetotalcostofconstruction ofsuchbuildings (including the costoffinancing purchase oflandbylocalGovernments incertain casesandof compensation toprivate land-owners ofleasedland)to31December 1984was $41,546,992. (c)TheAgency hasalsoconstructed refugee shelters atatotalcostof $11,455,450 onlandownedbyGovernments orbyindividuals. Thelegalstatusof theseshelters isuncertain. Bayssarieh CampFund Note6.Special fund Thisspecial proj~:t fundwasestablished undertheAgency's financial regulation 13.1toprovide theaccounting andbudgetary framework forthe construction ofarefugee campatBayssarieh, Lebanon. Note7.Operations accounts (Statement XXII) Transactions related tothisproject commenced in1977whenthecontributions werereceived. Noexpenditure was,however, incurred priorto1January 1978. The operations account presented herethuscoverstheentireperiod fromestablishment oftheproject in1977to31December 1984. However, itshould benotedthatthe project hasbeendormant forthelastfiveyearsandnoexpenditure hasbeen incurred duringtheyears1980-1984. AreaStaffProvident Fund Note8.Continuing participants' credits (Statement XXV) (a)Thecontinuing participant credits incurrencies otherthanUnitedStates
analysis: The text appears to be a financial report or statement from a humanitarian organization, specifically mentioning refugee camps, supplies, and earmarked income. The report includes information on fixed assets, contingent liabilities, and special funds. This suggests that the organization is involved in humanitarian aid and relief efforts, possibly related to refugee crises.