text: UNITED NiWONS DEVELOPMENT PROGRAMME FINANCIAL REPORT and AUDITED FINANCIAL STMEMENTS for tire year ended 31 December 1989 and REPORT OF THE BOARD OF AUDITORS GENERAL ASSEMBLY OFFICIAL RECORDS: FORTY-FIFTH SESSION SUPPLEMENT No. SA (A/WS/Add. 1) UNITED NATIONS NOTE S;mbols of United Nations documents are compkd of capital letters combined with figures. Mention of such a symbol indicates a reference to a United Nations vument. , I . . 15SNOZ51-5198 [Original: English] [23 July 19871 CONTENTS ABBREVSATIONS ................................................................ Vii LETTERS OF TRANSMITTAL ....................................................... iX I. FINANCIAL REPORT FOR THE YEAR ENDED 31 DECEMBER 1989 ................... 1 II. REPORT OF TRE BOARD OF AUDITORS ........................................ 19 4. III. AUDIT-OPINION .......................................................... 54 IV. CERTIFICATION OF THE FINANCIAL STATEMENTS .............................. 55 V. FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 1989 . . . . . . . . . . . . . . . 57 UNDP: UNITED NATIONS DEVELOPMENT PROGRAMME ACCOUNT ..t................. 58 statement* Gtatementb . ment Iv . Statement of income and expenditure for the year ended 31 December 1989 l *..........*.*.*........*.. 58 Statement of assets aa liabilities as at 31 December 1989 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 Statement of changes in financial position for the yes% ended 31 December 1989 ..l,....l.............. 61 Summary of movement in subsidiary programme funds and general resources for the year ended 31 December 1989 ..,.,................,............ 62 United Nations Development Programme as an executing agency for its projects: status of funds as at 31 December 1989 ..,................... 63 schedules to the accounts 1. Part I. Status of voluntary contributions pledged as at 31 December 1989 . . . . . . . ..*..*...*................... 64 
analysis: This text appears to be a financial report from the United Nations Development Programme (UNDP), which is an organization focused on economic development. The report discusses financial statements, audit opinions, and certifications, suggesting that the main topic is the management of funds and resources for development projects.