text: fromtheUnitedNations system and5percent($17million) frommiscellaneous sources. II willnot recordedTheadjustment, proposed afterconsultation withtheparties concerned, affect UNICEF's cashsituation. Itwillonlyreducetheamountofpledges asUNICEF incomebutunpaidatyearend(E/ICEF/1984/3, para.80). -2-8. Bo ex pur ot 198 Dis 9. ca ca in ma ba Th' on ne ($ ma su 10. fu op ac be re ex amExpenditure 6.UNICEFexpenditures in1984were$345million. Thisamountconsisted of $135million forsupplies andeauipment, $109million fornon-supply assistance (suchastraininq grants, project personnel andlocalcosts) and$60million for support ofprogrammes. Theremaining expenditures of$41million werefor administrative services. Afterdeduction ofcontributions fromGovernments towards localbudgetcosts,staffassessment andotherincome fromthebudget, thenet costsofprogramme support atfieldlevelwere$49million andofadministrative services were$35million. Donations-in-kind 7.Donations-in-kind valued bydonorsat$6million weredelivered byUNICEF during 1984toprojects. Thesedeliveries arenotreflected inthefinancial accounts ofUNICEF, although theyarehandled through theadministrative structures oftheorganization. Funds-in-trust 8.Funds-in-trust notrelated tocommitments approved bytheUNICEFExecutive Boardarenotentered intothefinancial accounts ofUNICEFasincome and expenditures. Thesefundsareusedmainlytocoverthecostofgoodsandservices purchased anddelivered onareimbursable basisbyUNICEF onbehalfofGovernments, otheragencies intheUnitedNations system andnon-governmental organizations. In 1984,UNICEFreceived cashorpledges of$30million forthesefunds-in-trust. Disbursements andobligations fromthemwere$21million. Liauidity provision 9.UNICEF doesnothaveastatutory reserve andisnotauthorized toborrow. A cashprovision istherefore necessary toabsorb temporary within-year imbalances in cashflowandanyadverse differences between theprojected andtheactualannual income andprogramme expenditures ofgeneral resources. ThepolicyofUNICEFisto maintain, withintheboundsofprudence, thelowestpossible general resources cash balances soastomakethemaximum useofthegeneral resources thatarereceived. Thispolicyalsoallows 50percentofsupplementary fundcashbalances tosupport, onatemporary basisandincaseofneed,thegeneral resources liauidity pending necessary corrections inplanning. Attheendof1984,thetotalcashholding ($140million) included theUNICEFliauidity provision of$64million, whichwas madeupofgeneral resources cash($8million) andhalfofthebalance ofthe supplementary fundcash($56million). 10.Totalcashof$140million (whichalsoincludes unspent balances from funds-in-trust) washeldwithfirst-class banksinmostcountries whereUNICEF operates. Thisamount comprised $118million oninterest-bearing timedeposit accounts and$22million incurrent bankaccounts, manyofthemalsointerest bearing. Thetotalcashholdings ofUNICEF included $10million incurrencies restricted foruseinthedonorcountries forpurchases andotherlocal expenditures. Thisbalance ishigher thaninprevious yearsasrelatively large amounts ofnon-convertible currencies havebeenaccepted fromdevelopinq countries -3-tofinance procurement ofvaccines andessential drugs. Thesecurrencies are accepted inacontrolled manner andwithin UNICEF's possibility ofusingthemover ashortterm.Problems ofaccumulation overtheusablelimitsarenotexpected. Programme commitments 11.During1984,theExecutive Boardapproved newprogramme commitments totalling $204million toprogrammes forchildren in107countries withwhichUNICEF co-operates, aswellasregional andinter-regional projects. Thistotalincludes $105million incommitments fromUNICEFgeneral resources and$99million in projects thattheBoard"noted" asworthyofsupport andthatwerefinanced by pledges ofsupplementary fundsmadein1984. Prospects for1985andfutureyears 12.InNOvember 1984,attheUnitedNations Pledging Conference fordevelopment
analysis: The text appears to be a report on the financial situation and activities of UNICEF (United Nations Children's Fund) for the year 1984. It discusses the organization's income, expenditures, and cash reserves, as well as its programme commitments and prospects for the future. The text provides detailed information on the organization's financial management, including its use of funds-in-trust and liquidity provision. Given the focus on financial management and the activities of a specific organization, it is likely that the text falls under the category of humanitarian aid and relief.