tlENTS for the year ended 31 December 1984 · strengthen budgetary control to ensure the...

, .I

~

VOLUNTARY FUNDS ADl\IINISTERED

BY THE UNITED ~ATIONS HIGH COl\IJ\HSSIONER

FOR REFUGEES

AUDITED FINi\NCIAL STATEl\tlENTSfor the year ended 31 December 1984

and

REPORT OF THE BOARD OF AUDITORS

GENERAL ASSEMBLY

OFFICIAL RECORDS: FORTIETH SESSION

SUPPLEMENT No. 5 E (A/40/5/Add.5l

UNITED NATIONS

New York. 1985

rI

NOTE

Symbols of United Nations documents are composed of capital letters combined withfigures. Mention of such a symbol indicates a reference to a United Nations document.

[Original: English]

[16 July 1985 J

CONTENTS

LETTERS OF TRANSMITTAL ••••••••••••••.•••••••.••••••••••••••••••••••••• ,)..... v

I. REPORT OF THE BOARD OF AUDITORS ••••••••••••••••••••••••••••••••••••••• 1

11. AUDIT OPINION •••••••••••.•••••••••••.•••• e............................ 10

III. ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 1984 •••••••••••••••••••••••••• 11

Statement I. Balance sheet as at 31 December 1984 ••••••••••••••••••• 12

Statement II. Income and expenditure from 1 January to31 December 1984 - All funds ••••••••••••••••••••••••••• 13

Annex to Statement II - Other special programmes ••••••• 14

Schedules to the accounts

Schedule 1. Status of governmp-ntal, intergovernmental and privatecontributions as at 31 December 1984 - All funds ••••••• 16

Schedule 2. Status of prior years' outstanding contributions as at31 December 1984 - All funds ••••••••••••••••••••••••••• 33

Schedule 3. UNHCR general programmes - Annual programme for 1984:appropriations and expenditure in 1984 ••••••••••••••••• 37

Schedule 4. UNHCR general programmes - Emergency Fund: expenditurein 1984 .........•...................................... 47

Schedule 5. UNHCR special accounts and programmes: funds availableand expenditure in 1984 •••••••••••••••••••••••••••••••• 49

Schedule 6. Status of prior years' projects as at 31 December 1984 All funds: obligations liauidated/outstanding bycountry/area/operation................................. 57

Schedule 7. Status of obligations as at 31 December 1984 - All funds 61

Annex to schedule 7 - Other special programmes 62

Schedule 8. Loans made to or on behalf of refugees ••••••••••••••••• 64

-iii-

Schedule 9.

CONTENTS (continued)

Investment of funds as at 31 December 1984 65Si

IV. SUMMARY OF BASIC ACCOUNTING POLICIES APPLICABLE TO THE VOLUNTARY FUNDSADMINISTERED BY THE UNITED NATIONS HIGH COMMISSIONER FOR REFUGEES •••••• 68

Annex to schedule 9 - Cash and investments 1980-1984 ••••

Notes to the accounts .......................................................66

67

-iv-

65

66

67

68

LETTERS OF TRANSMITTAL

21 May 1985

Sir,

Pursuant to paragraph 11.4 of the Financial Rules for voluntary Fundsadministered by my Office, I have the honour to submit the accounts for the year1984, which I have approved. The financial statements have been prepared andcertified as correct by the Director of Administration and Management.

Copies of these financial statements are also being transmitted to theAdvisory Committee on Administrative and Budgetary Questions.

Accept, Sir, the assurances of my highest consideration.

(Signed) Poul HARTLINGUnited Nations High Commissioner

for Refugees

The Chairman of the Board of AuditorsUnited NationsNew York, N.Y.

-v-

17 June 1985

Sir,

I have the honour to transmit to you the financial statements of the voluntaryfunds administered by the United Nations High Commissioner for Refugees for thefinancial period ended 31 December 1984, which were submitted by the HighCommissioner. These statements have been examined and include the audit opinion ofthe Board of Auditors.

In addition, I have the honour to present the report of the Board of Auditorswith respect to the above accounts.

Accept, Sir, the assurances of my highest consideration.

(Signed) R. T. NELSONAuditor General of Ghana

and Chairman,united Nations Board of Auditors

The President of the General Assemblyof the united Nations

New York, N.Y.

-vi-

, 1985

ntarye

on of

tors

:or8

T. REPORT OF THE BOARD OF AUDITORS

Introduction

1. As reauired by paragraph 22 of the statute of the Office of the United NationsHigh Commissioner for Refugees (UNHCR), the Board of Aud:ltors has audited theaccounts of the voluntary funds administered by the United Nations HighCommissioner for Refugees for the year ended 31 December 1984.

2. The examination was conducted in accordance with article XII of the FinancialRegulations of the United Nations and the annex thereto and with the commonauditing standards adopted by the Panel of External Auditors of the united Nations,the specialized agencies and the International Atomic Energy Agency. Theexamination was made at UNHCR headauarters at Geneva and at UNHCR field offices inMalaysia, Singapore, Uganda and Zaire.

3. During the year under review, the Board of Auditors continued its normalpractice of reporting the results of specific audits and issuinq management letterscontaining detailed audit observations to the Administration and this practice onceagain helped in maintaining a continuous dialogue with the Administration.

4. The Board of Auditors has noted with appreciation the expeditious manner inwhich the Administration has dealt with the matters brought to its attention andthe continued efforts being made to improve the financial management and controlsystem of UNHCR. Our recommendations are intended to assist the Administration inconsidering and implementing further improvements. The following are consideredthe most significant matters arising from our 1984 audit examination. We havediscussed these matters with the Administration, whose responses are referred to asappropriate.

Summary of findings

5. Our review of budgetary control indicated that expenditure control proceduresshould further be strengthened and effectively applied.

6. We observed that repayments of loans granted over 20 years ago have not beenregular and recommend that accounting records maintained for the loans beimproved. Similarly, loan balances should be periodically reconciled and confirmed.

7. We further noted that efforts for the collection of outstanding pledaes stillneeded to be intensified. Additionally, the audit disclosed that existing internalcontrol procedures for reconciling bank balances should be applied to enhance theeffectiveness of cash management.

8. Our examination also disclosed that the accounting system in the field officesshould be improved and that recovery of travel advances should be made moreeffective.

9. Our review of procurement practices disclosed that applicable financial ruleswere not followed in all cases when the value of the contract was over and abovethe stipulated limit of $40,000. Furthermore, there was the need to strengthen theinternal control and monitoring system on procurement.

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10. We observed from our review of project activities that although theAdmirJistration took steps to improve the project management system, certaininternal control weaknesses still reauire urgent attention to ensure that projectactivities are more economically and effectively carried out.

11. The Internal Audit Division of the United Nations noted and reported a case offraud estimated at $400,000 that was perpetrated at an implementing agency.

Budgetary control

Inadeauate expenditure control

12. Ourapplied.received

review indicated that budgetary control procedures were not effectivelyConseauently, instances were noted where expenditures exceeded allotments

or expenditures were incurred without corresponding allotments.

13. In this regard, excesses totalling $201,004 were noted between four sectionsand units, while expenditures totalling $51,156 were also incurred withoutallotments. We recommended that the budgetary.control procedures in place shouldbe strengthened with a view to ensuring adeauate and effective budgetary control.

14. In its response, the Administration indicated that the deficit of $201,004 in4 out of the 47 organizational divisions or sections was mainly the result ofover-expenditures under travel, temporary assistance and contractual services, andthat it was partly offset by savings under other objects of expenditures. Thoseunder travel were more than offset by savings on travel in other organizationalunits, While those over-expenditures on temporary assistance and contractualservices were covered by savings under other items of expenditure.

15. The Administration, however, stated that efforts were being continued tostrengthen budgetary control to ensure the establishment of sub-allotments takinginto account the current year's needs and using previous years' experience. Inthis context, measures are being explored that would both facilitate control andmake it more effective. Moreover, a computerized budgetary control system is beingrefined to enahle better monitoring of programme and administrative expenditure.

Budgetary control on travel costs

16. Our examination also disclosed that control on expenditures on travel costswas not adeauate, although the mechanism of issuance of allotments for the purposewas in place. Conseauently, we noted that 10 organizational units between themexceeded their total sUb-allotments of $303,000 received up to 31 December 1984 by$43,884.

17. Although the Administration noted with satisfaction that savings were reportedon certain organizational units, it agreed to consider our recommendation thatbudgetary planning for travel should be in relation to the activity needs of theorganization and should form an effective basis for expenditures on travel.Furthermore, all official travel should be based on a previously approved auarterlyplan, as reauired by administrative instructions.

18. The Administration considered that the deficit of $43,884 in 10 orqanizationalunits was mo~e than offset by savings on travel expenditure in other organizationalunits. Forwurd planning of travel expenditures in specific units is rendered

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aint project

~ a case of:y.

particularly difficult because of the nature of UNHCR activities. A sudden refu~ee

influx in a region may give rise to an unforeseeable increase in travelexpenditures incurred by the competent sUbstantive and functional units atheadauarters and in the field. Nevertheless, to the extent feasible, budgetarycontrol at sub-allotment level should be strengthened. In this context, it isstudying the possibility of issuing sub-allotments at the level of the divisionsand regional bureaux (in compliance with annex V, chap. II, para. 1.5 of theManual), rather than at the section level, so as to facilitate control and make itmore effective.

Cash management

Repayments of outstanding loan balances

19. Between 1957 and 1967, UNHCR granted housing, installation, education andother loans totalling $17,552,556 to refugees in six countries repayable over aperiod of up to 50 years.

20. Our examination of the status of the loans as of 31 December 1984 disclosedthat repayments of the loans have not been adeauate. For example, no repaymentshad been made from two branch offices since 1981 and none from one office in 1984.As regards individual accounts, no payments were received on 45 out of 220 in 1983and 42 out of 192 in 1984.

'ctivelyallotments

sectionste shouldcontrol.

01,004 int ofices, and

ThosetionalIlal

21. Additionally, we noted hat the accounting system and records foraccounts did not provide satisfactory and adeauate financial reports.the year-end loan account balances, which totalled $5,882,264 as at31 December 1984, were not confirmed with the respective agencies.

the loanMoreover,

d toEl takinge. Inrol andn is beingHture.

costspurpose

I them1984 by

reportedthatof the

auarterly

izationalizationalred

22. We recommended to the Administration that it ensure that:

(a) Recovery of the loans should be pursued more effectively through therespective branch offices concerned,

(b) The accounting system and records for the loans be improved to providesatisfactory and adeauate accounting records,

(c) Periodic reconciliation and confirmation of loan balances should be madeby headauarters and the branch offices.

23. The Administration informed the Board that the relevant branch offices hadsince the audit been reauested to follow up outstanding loans and to ensure thatthe outstanding balances were confirmed. Accounting control would also becomputerized in due course.

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Collection of unpaid pledges

24. The Board mentioned in its report for 1983 1/ the substantial outstandingunpaid pledges of $75,706,000 as at 31 December 1983 and recommended intensifiedefforts for their collection.

25. Our examination of the status of pledges as at 31 December 1984 has indicatedthat, as a result of the failure of UNHCR to submit expenditure statements to donorcountries, unpaid pledges amounting to $5,450,482 were withheld by them pending thereceipt of relevant expenditure data from UNHCR. In this regard, we noted that thefield offices and implementing agencies were remiss in the ~rovision of therelevant information on expenditures.

26. In this connection, we considered that the revenue potential of UNHCR standsto be diminished when it is unable to provide adeauate and timely information onits activities to donor countries. We therefore urged the Administration toenhance its system of financial reporting to donor countries to prompt the paymentof pledges and to ensure that contributions are properly reflected in the accountsof the organization.

27. In its response, the Administration stated that of the outstanding unpaid 1983pledges of $75,706,000 the balance remaining unpaid as at 31 December 1984 was$9,014,105. Nevertheless, a more organized follow-up both to obtain the reportinqdata from the field offices and for rapid transmission to donors was beingundertaken. Furthermore, comments concerning the enhancement of UNHCR's reportinqsystem had been noted and that methods were being studied to improve on currentpractices.

Monthly bank reconciliation statements

28. In line with financial rule 111.9 and with UNHCR administrative instructions,all bank accounts should be reconciled monthly with the statements submitted hy thebanks and the duty should be performed by a staff member whose functions arecompletely distinct from the receipt or disbursement of funds.

29. We observed from our review that bank reconciliation statements were preparedfor periods of two to four months instead of on a monthly basis and that thereconciliation function was carried out by the cashier whose functions wpreconnected with, among other things, cash receipts and dishursements.

30. In order to strengthen further internal control on cash manaqement, werecommended that bank reconciliation statements should be prepared on a monthlybasis and that the function of the preparation of the statements should beperformed by a person having no actual part in cash receipts or similar treasuryduties.

31. The Administration accepted the recommendations and informed the Board thatbank reconciliations were now being prepared monthly by a person other than thecashier, in accordance with the recommendation.

1/ Official Records of the General Assembly, Thirty-ninth Session,Supplement No. 5E (A/39/5/Add.5), sect. 1.1.

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Monthl

32. Uaccounto subOur rerevealsystem

33. Iobserv

accoun

34. I

formalsUbmisAdminisatisf

35. T

theirreauirworkincash jtherewhere

36. A

and fiat healocalcontinregulastaff

Outsta

37. W31 Decthat tsubmit

Accounting control

Monthly accounts from field offices

32. UNHCR field offices are reauired by the UNHCR Manual to maintain basicaccounting documents to ensure adeauate financial control. They are also reauiredto sUbmit, on a regular basis, various reports in respect of financial operations.Our review of the monthly accounts sUbmitted by field offices to UNHCR headauartersrevealed that there are inconsistencies in the implementation of the accountingsystem incorporated in the UNHCR Manual.

33. In connection with the above situation, the following deficiencies wereobserved:

(a) Inconsistencies in the format of the accounts submitted by field offices;

(b) SUbmission of unsatisfactory and inaccurate accounts to headauarters;

(c) Delays in the submis~ion of the monthly field accounts to headauarters;

(d) Considerable man-hours are reauired at headauarters for processingaccounting records from field offices.

34. In this regard, we recommended that the Administration should establish aformalized method for maintaining field office accounts and their preparation andsUbmission to headauarters. An effort in this direction would enable theAdministration to maintain improved budgetary control in the field offices andsatisfactory financial reporting.

35. The Administration indicated that UNHCR field offices are reauested to preparetheir monthly accounts according to the provisions of the ,INHCR Manual, whichreauire all UNHCR field offices to submit, within seven days of the end of theworking month, a reconciled bank journal with relevant bank statements, a pettycash journal and certified supporting documentation. However, it is true thatthere are differences in the auality of the accounts suhmitted to headauarters, andwhere necessary staff are being trained to rectify deficiencies.

36. Additionally, in an attempt to solve this problem, seminars on administrativeand financial matters are being organized regularly both in the field offices andat headauarters. Considerable time and effort have been devoted to the briefing oflocal staff and modern computerized techniaues are being developed. UNHCRcontinues to attach great importance to trainina and trainina courses take place atregular intervals. Further courses are already being designed and planned forstaff at headauarters and in the field offices.

Travel

Outstanding travel advances

37. We observed from our audit that outstanding balances on travel advances as of31 December 1984 amounted to about $138,760 for all funds. The review indicatedthat the outstanding balance recorded was due to the failure of some staff tosubmit their travel claims within the time reauired by administrative

-5-

instructions. Significant delays of 4 to 36 weeks were noted. Furthermore,advances were granted to officers despite the fact that previous advances due fromthem were not settled.

38. We recommended that the Administration should strengthen its follow-up systemwith a view to clearing the outstanding balances and that new travel advancesshould only be granted when previous ones have been cleared.

39. The Administration should also periodically furnish the United Nations Officeat Geneva (UNOG), which is responsible for the accounting function, withparticulars of defaulters in order to recover outstanding balances from thesalaries of the staff concerned.

40. The Administration explained that the balances on travel advances totalled$134,683 for all funds as at 30 April 1985 and that this balance related mostly totravel undertaken recently.

41. The Administration further stated that UNHCR regularly followed up outstandingbalances and sent reminders to staff members in writing on a auarter1y basis.However, it would continue and strengthen its efforts and, further to therecommendation of the Board, provide UNOG, when possible, with the names ofdefaulters after a reasonable time had elapsed~

Procurement

Non-compliance with contract procedures

42. Our audit also included a review of procurement practices at headauarters andat branch offices. We noted in particular that, contrary to the provisions ofUNHCR financial rules 110.17 (d) (i) and (g), which reauire, inter alia, that priorapproval of the UNHCR Headauarters Committee on Contracts be obtained for allcontracts involving commitments in respect of a single reauisition or a series ofrelated reauisitione totalling $40,000 or more, a contract involving $458,860 wasawarded by a branch office in 1984 without the prior approval of this Committee.Formal auotations and all relevant information relating to the proposedtransaction, together with recommendations, should have been forwarded to theCommittee for its decision.

43. In this connection, our examination disclosed that the UNHCR Committee onContracts gave a retrospective approval in July 1984 to the award when work on thecontract had already commenced, with a justification that the branch office hadbeen under pressure from the host Government to act auickly and that the proceduresthrough which the firm was selected seemed to safeguard UNHCR interest.

44. In view of the fact that the rules governing contract awards exceeding $40,000do not provide for exceptions, the substantial amount involved in the contract andthe fact that the stated urgency could have been dealt with through cahles, asunderlined by the Committee on Contracts, we considered that the procedure followedwas very inappropriate and recommended that the Administration should constantlyremind branch offices of the need for strict compliance with rules governinqcontract administration.

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45.officcontrContrexcee

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45. The Administration informed the Board that the Regional Section for the branchoffice had noted the comments made by the Board on the branch office's award of acontract under a project prior to receiving authorization from the Committee onContracts and that the branch office concerned was also reminded that any contractsexceeding $40,000 should first be referred to headauarters.

Submission of receiving reports

46. Field offices are reauired by financial and administrative instructions tosubmit receiving reports to headauarters as proof that goods dispatched have reallyreached their destination in desired auantities and conditions and to facilitatethe submission of insurance claims, should the need arise.

47. Our review of purchases involving $57,493,017 in value disclosed that some 500out of 880 purchase orders established for goods shipped to various field officeswere not covered by receiving reports and that follow-up action on their submissionwas also inadeauate.

48. In view of the significant value of purchases made for the field offices andthe high incidence of losses reported, we stressed the urgency for strengtheningthe internal control and monitoring system on such purchases to ensure that promptand effective action is takpn in cases of loss or other discrepancies.

49. The Administration noted the observation and recommendation and stated thatthe system currently used by the Procurement Section to track the progress of goodspurchased to their final destination was in the process of being upgraded.

Project activities

Deficiencies in management of project activities

50. We examined project activities both at Geneva and at selected field offices.Action taken by the Administration on recommendations contained in previous reportsof the Board resulted in significant improvement in internal management controlprocedures. Nevertheless, we noted a number of internal control weaknesses asmentioned in the following summary:

Ca) Accounting records maintained by operating partners were generallyinadeauate or unsatisfactorily recordedJ conseauently, funds released by UNHCRcould not be properly and effectively accounted forJ

Cb) Adeauate control procedures were not established for the payment ofallowances to refugeesJ

Cc) Statistical data on refugees were not systematically established and noperiodic reconciliation was made between refugee population against receipt ofentitlementsJ

(d) Internal control procedures and documentation for supplies and propertyitems were inadeauate, reSUlting in reported incidence of losses of such items.

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•

51. Additionally, we also noted delays in the signing of project agreements and inthe payment of UNHCR contributions, which resulted in the reduction of thescheduled period of project execution and adversely affected the full attainment ofproject objectives.

52. The Board made recommendations for the rectification of these deficiencies toenhance further the management of project activities.

53. The Administration informed the Board that the points raised by the Board wereunder the constant review of the UNHCR Audit Committee and that it was theresponsibility of each branch office to ensure that operatinq partners maintainedsatisfactory accounting records and to ensure that aqreements were signed on time.However, improvements to the systems in place were being made on a continuousbasis, as recognized in this report.

Cases of fraud or presumptive fraud

54. The Internal Audit Division of the United Nations also carried out audits ofproject activities at selected field offices and noted in particular a significantcase of presumptive fraud.

55. The report of the Internal Audit Division indicated that an implementingagency purchased tents, beds, blankets and bedsheets through four fictitiouscompanies and at mark-ups of as much as 300 per cent. Furthermore, in most casesthe auantities purchased were considerably more than the number of refugees andthere were SUbstantial differences between the auantities paid for and thoseactually received.

56. The Internal Audit Division estimated the loss resulting from thesetransactions at approximately $400,000 and reauested the Administration to takeimmediate steps to recover the overpayment from the implementing agency concerned.

57. The Board was informed by the Administration that the case in aue3tion wasunder investigation and legal proceedings had been initiated. UNHCR was obliged toawait the judgement before the true loss could be evaluated and necessary actioncould proceed. Meanwhile, measures were being implemented to avoid recurrence ofsuch a situation.

Write-off of losses or de2iciencies

58. In accordance with rule 10.6 of the UNHCR Financial Rules, the Board wasinformed of 11 cases of amounts written off ranging from $120 to $29,240 during1984. The two largest amounts of $29,240 and $6,076 were unrecoverable unspentbalances due from two implementing agencies.

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5ri

6as

f

comments on matters dealt with in the 1983 report

59. The Administration took remedial action on most matters dealt with in ourreport for 1983 1/ and where improvements are still reauired, these are mentionedin this report.

Acknowledgement

60. The Board of Auditors wishes to express its appreciation for the co-operationand assistance extended by the High Commissioner, his officers and members of theirstaff.


(Signed) A. DEFOYSenior President of the Courtof Accounts of Belgium

(Signed) FRANCISCO S. TANTUICO, Jr.Chairman, Commission on Audit,the Philippines

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r

II. AUDIT OPINION

We have examined the following appended financial statements, numbered Iand II, properly identified, and relevant schedules of the voluntary fundsadministered by the United Nations High Commissioner for Refugees for the financialperiod ended 31 December 1984. Our examination included a general review of theaccounting procedures and such tests of the accounting records and other supportingevidence as we considered necessary in the circumstances. As a result of ourexamination, we are of the opinion that the financial statements present fairly thefinancial position as at the end of the period and the results of its operationsfor the period then ended. The financial statements were prepared in accordancewith the stated accounting principles, which were applied on a basis consistentwith that of the preceding financial period and the transactions were in accordancewith the Financial Regulations and legislative authority.


(Signed) A. DEFOYSenior President of the Courtof Accounts of Belgium

(Signed) FRANCISCO S. TANTUICO, Jr.Chairman, Commission on Audit,the Philippines

17 June 1985

-10-

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Ill. ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 1984

-11-

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-

SCHEDULE 1

Status ot governmental, intergovernmental ana prIvate contrIbutions Interaovas at 31 December 1984 - All tunes

Annual p(Unltea states oollars) ~ergenc

Other trAaSlstan

the WeCasn lUncl

~ergenc

Fum Pale Fum Dellverea Et010pDonor/tuno pleage 1984 pleege 1984 Total Aasistan

1n SOD>

Annual programme 26 435 711.00 196 099 800.05 109 453.00 222 044 964.05Emergency Fune 380 991. 00 3 350 9~7.00 3 731 918.00 TotOther trust tunas 667 197.00 17 319 927.55 25 ~~7 534.00 13 134 615.00 bO 009 273.55Eeucatlon Account 4 944 bB2.00 4 944 b82.00Cyprus Operatlon 500 000.00 1 000.00 7 501 OOO.UO lli!lli..Oraerly Departures trom Vlet Nam 364 oUo.OO 1 490 oU6.00 1 B55 212.UOTrust Fune tor Kampuchean Returnees 228 571.00 195 58~.OU 4~4 153.00 Annual pTrust Fund tor Soutnern Atrlcans 540.33 237 431. 00 175 2~9.UO 413 260.33 ~rgenc

Trust Fune tor Handicapped Retugees 9 965.5B 9 9b5.5B Other trSoutn-East ASla Antl-Plracy Trust Fu

Programme lOb 3B3.00 425 811.02 5n 194.02 Trust FuAsslstance to Returnees to Ethiopla 519 231.UO 37 831.00 557 06~.00 SOuth-EaTrust Funa tor Repatrlatlon ot Progra

Ethloplan Refugees trom DJlboutl 823 :Jb3.0U 823 363.00 AaslstanAsslstance to Ugandan Returnees to Asslstan

tne West Nile 515 000.00 2 505 553.00 154 570.00 3 175 129.00 EmergencAsslstance to Mozamblcans in Zlmoabwe 324 000.00 1 297 922.78 1 021 922.78 EthiopEmergency Rellet Asslstance ln Aaslstanc

EthlOP1<l 772 309.00 511 072.88 1 283 381.88 10 SOffill

Asslstance to Persons ot Concern10 Scmal1a ana tne Suaan 552 354.00 U57 db.02 2 031 983.00 11 641 973.02

Tot

Total UNHCR y 43 847 122.0U 238 553 081. 41 28 311 524.00 13 457 188.00 324 169 515.41Tota

GOvernmentalGOVERN~1E~

Annual programme 24 517 355.00 192 54~ 328.00 83 824.00 217 143 507.00Emergency Funa 308 400.00 1 975 76b.00 2 284 172. UO AlgerlllOther trust funes 1 503 238.00 16 000 988.35 7 779 168.00 13 041 U92.00 38 9~4 4~6.35

Eaucatlon Account 4 944 082.00 4 944 682.00 Annual

Cyprus Operatlon 50U 000.00 1 OUO.OO 7 501 000.00Oraerly Departures from Vlet Nam 364 600.00 1 490 600.00 1 855 212.00 AustrallaTrust Fund tor Kampucnean Returnees U8 571.UO 195 582.00 424 153.00South-East ASla Antl-Plracy Annual

Programme 100 3~3.uO 3 425 643.00 532 026.00 Emergen

Assistance to Returnees to Ethiopla 519 231.00 519 231.00 Other tTrust Fund tor Repatrlatlon ot Trust F

Etnloplan Retugees trom DJlboutl 823 363.00 823 363.00 Soutn-EAssistance to Ugandan Returnees to Progr

the West Nlle 459 OOU.OO 2 5U5 553.00 154 576.00 3 119 129.0UASsIstance to MOzamoicans 10 21mbaowe 324 OOU.OO 1 240 123.00 1 570 123.00 TotaEmergency Rellet Asslstance ln

Ethlopla 155 339.00 359 b16.00 5.14 955.UO ~Asslstance to Persons ot Concern ln

SomalIa ana the suaan 2 U57 291. 00 5 699 005.00 902 216.00 8 718 572.00 Annual

Total governmental 37 5~4 189.00 2n n9 546.35 ~ 895 900.00 13 124 916.00 291 934 011.35 ~

AnnualCyprus

Tota

-16-

SCHEDULE 1 (continueo)

caeh KlnaFua PUa FU. Dehverea

DOnor/tuna pleage 1984 pleoge 1984 Total

Intergovernmental

Annual programme 1412 114~.00 1I111 564.00 2 029 406.00~ergency Funa 72 585.00 .L 241 302.00 .L 313 11117.00other trust tunas ~ 103 959.00 534 703.00 17 739 375.00 20 378 037.00A8s1stance ta Ugana~n Returneell to

the West Nue 56 OUO.OO 56 000.00~ergency Rellet Assistance 1n

Etnlop1a 6111 970.00 616 970.00Assistance to Persons ot Concern

1n SOmal1a ana the Suaan 1 495 0113.00 11411 250.00 2 343 313.00

Total 1ntergovernmenta~ 5 757 4l~.00 2 392 5119.00 18 587 625.00 211 737 613.00

~

Annual programme 505 514.00 2 ~40 9011.65 25 1129.00 3 472 051.65EIIlergency Funa ~33 919.00 133 919.00Other trust tunas 1114 236.20 31111 991.00 93 523.00 646 750.20Trust Funa tor SOuthern Atr1cans 540.33 237 431.00 175 2119.00 413 260.33Trust Funa tor Hand1cappea Refugees 9 965.511 9 965.58SOuth-East Asia Ant1-Piracy

Programme 1611.112 168.62Ass1stance to Returnees to Ethiop1a 37 1131.UO 37 1131.00Ass1stance to Mozamb1cans 1n 21mbabWe 51 799.78 5.1. 799.711Emergency Rel1et Assistance 1n

Eth10p1a 15.1. 456.118 151 456.118Ass1stance to Persons of Concern

1n Soma.l.1a ana tne Suaan 3511 514.02 221 517.00 SilO 01111.02

Total pr1vate 505 514.00 3 1131 5611.011 827 9H.00 33~ 2n.00 5 497 291.06

Total UNHCR 43 1147 .1.22.00 2311 553 11111.41 211 3.l.l 524.00 13 457 11111.00 324 1119 515.41

GOVERN~1ENTAL

Alger1a

Annual programme 50 000.00 50 000.00

Australu

Annual programme 551 365.00 5 S51 365.00Emergency Funa 515 700.00 515 700.00Other trust funas 110 3011.35 1 525 9911.00 2 192 301.00 3 1128 1107.35Trust Funa for Kampuchean Returnees 195 582.00 .l.95 5112.00Soutn-East As1a Ant1-P1racy

Programme 289 7112.00 289 7112.00

Total 6 662 737.35 1 525 998.0U 2 192 3Ul.00 lU 381 036.35

Austr la

Annual programme 1011 907.0U lUll 907.00

~

Annual programme 50U.00 3 500.00Cyprus Operation 1 000.00 1 UOO.OO

Total 500.00 ~ 000.00 4 500.00

-17-

Donor/tuna

Annual programme

Bangladesh

Annual progrAllae

BarDad08

Annual prograa.e

Annual progullIleOther trust funds

Total

Botswana

SCHEDULE 1 (contlnuea)

CUh KlnaFUll Pala FUll Dehvereapleage 1984 pleage 19114 Total

41 257.00 41 257.00

1 000.00 1 000.00

500.00 500.00

422 244.00 422 244.0036 697.00 1 093 750.00 1 .1.30 447.00

458 941.00 1 093 750.00 1 552 691.00

Annu

Annua

ColQlllbl

Annua

Costa

Annua

Annua

Democra

AnnuaAnnual programae

Annual programmeOther truAt funas

Total

Annual programme

Annual programme

Cameroon

Annual programme

~

Annual prograameEIIlergency FundOther tru8t funasSOuth-East Asia Antl-Plracy

PrograllllleTrust Funa for Repatriation ot

Ethloplan Retugee8 frOll DJ1DOutl

Total

1 351.00

15 000.00

15 000.00

6 3113.00

91 897.00

~1 897.00

10 000.00

la 000.00

la 000.00

1 2b9.00

II 915 325.00100 806.00

58 1110.00

200 b~6.00

192 308.00

12 467 275.00

-18-

1 351.00

15 000.0010 000.00

25 000.00

10 000.00

1 269.00

6 383.00

11 915 325.00100 bOb.OO.1.50 077.00

200 65b.00

192 308.00

.1.2 559 172.00

AnnuaOtherRetugAssts

lnSOuth'

Pro<Oraer'

Annua

Annua

AnnuaOtherorderABsis

the

To

SCHEDULE J. (contlnueal

caan klnoFu. Paio Fu. Dellverea

DOnor/tuna pJ.eoge 19114 pleage 19114 TOtal

£!!!.!!.

Annual prograllllle 2U 000.00 20 000.00

~

Annual progralUle 7UO 000.00 700 000.00

COlombla

Annual progralUle 18 000.00 J.8 000.00

COsta R1ca

Annual progralllllle 3 264.00 3 264.00

~

AnnuaJ. progra....e 6 613.00 I> H3.00

Democratlc kampuchea

Annual progralllllle 500.00 500.00

Denmark

Annual progralllllle 6 Uti tI~2.00 b Uti 852.00Other trust funds 1 691 214.00 J.OO 000.00 1 791 214.00Retugee Educatlon Account 600 000.00 600 000.00Asslstance to Persons ot COncern

ln Soma11a ana the Suoan 727 273.00 727 273.00SOuth-East Asla Antl-Piracy

Progra....e 95 238.00 95 238.00Oraerly Departures trOll Vlet Ham 272 727.00 272 727.00

TOtal 9 835 304.00 100 000.00 9 935 304.00

Djiboutl

Annual progralllllle 2 UOO.OO 2 OOO.OU

~

Annual programme 7 302.00 7 302.0U

~

Annual progra....e 1 bb3 162.0U 1 663 162.00Other trust funas 155 145.00 155 !4~.UO

Orderly Departures trOll Vlet Ham 101 102.0U 101 102.00Assistance to Ugandan Returnees to

the West Nile 154 571>.00 154 576.00

TOtal 101 102.00 1 818 307.00 154 576.00 2 073 985.00

-19-

1 353 476.00300 000.00

106 383.00

155 339.00

310 725.00

572 447.00 ! 653 476.00

Donor/tuna

Annual programmeOther trust funasSouth-East As~a Ant~-p~racy

ProgrammeEmergency Relief Ass~stance inEth~op~a

Assistance to Persons of Concern~n Somal~a and the Suaan

Total

Fumpleage

SCHEDULE 1 (cont~nuea)

cashPa~a

1984Del~verea

1984 Total

1 353 476.00300 000.00

106 383.00

155 33~.00

310 725.00

2 225 923.00

Ir

Is

It

Germany, Feaeral RepUblic of

JaAnnual programme 9 034 954.00 83 824.00 9 !l8 778.00Emergency Fund 628 883.00 628 883.00Other trust funas 122 384.00 6 115 879.00 3 667 154.00 5 996 &75.00 15 ~02 292.00Oraerly Departures from Viet Nam 98 361.00 98 301.00 19b 722.00 JaSouth-East As~a Ant~-P~racy

Programme 300 000.00 300 000.00Assistance to Returnees to Eth~op~a 269 231.00 269 231.00Trust Fund for Repatr~at~on ofEthiop~an Refugees from DJ~DOut~ 538 462.00 538 4b2.00Assistance to ugandan Returnees tothe West N~le 72 944.00 72 944.00Ass~stance to Persons of Concernin Somal~a ana the Suaan 3 694 828.00 3 694 828.00

Total 220 745.00 20 753 542.00 3 667 154.00 6 080 b99.00 30 722 140.00

~


~

JoAnnual programme 82 543.00 82 543.00Guyana

KeAnnual programme b 6b6.00 b bbb.OOHoly See

KuAnnual programme 2 500.00 2 500.00~

Annual programme 30 200.00 30 200.00 Ko~

Annual programme 9 390.00 9 390.00 18 780.00Inaonesia

Annual programme 4 000.004 000.00

-20-


DOnor/tuna

Annual programme

Annual programme

Annual. programmeSOuth-East Asia Antl-Plracy

Programme

Total.

Firmpledge

42 963.00

:to UOO.OO

caShPalo1984

413 166.00

2 105 263.00

50 000.00

2 155 263.00

Fumpleage

KinaDellverea

1984 Total.

456 129.00

20 000.00

2 105 263.00

50 000.00

2 155 21>3.00

Annual programme

Annual programmeEmergency FunaOtner trust tunasorderly Departures tram Viet NamSoutn-East ASla Antl-Plracy

ProgrammeAsslstance to Ugandan Returnees to

the West NlleAsslstance to MozamDicans ln ZimbabweEmergency Rellet Asslstance ln

EtnloplaASslstance to Persons at Concern

in SomalIa ana tne SUdan

Total

Annual progralM,e

Annual programme

Annual programmeOtner trust tunas

Korea, Republ.1C ot

Annual programme

Total

550.00 550.00

40 7", 358.00 40 766 358.00146 589.00 146 589.00

1 149 1>45.00 1 149 645.00414 650.00 414 1>50.00

41>9 388.00 469 388.00

100 000.00 100 000.00370 123.00 370 123.00

283 951.00 283 951.00

141 971>.00 141 976.00

43 842 1>80.00 43 842 1>80.00

3 000.00 3 000.00

57b.00 576.00

40 000.00 40 000.00526 31b.00 526 316.00

30 000.00 30 000.00

40 000.00 526 316.00 566 316.00

-21-


cash KinaDOnor/tuna

Lao People's Deaocratlc Republic

Annual programae

Annual prograame

Liechtenstein

Luxellbourg

Annual progra~e

Madagascar

Annual progra-.e

Annual progra-.e

Malaysia

Annual programae

Annual progra..e

Annual progr....

Annual prograllllle

Netherlands

Annual prograllllleEIlergency FunaOther trust tunoasouth-East Aaia Antl-Piracy

PrograueAasiatance to Returnees to EthloplaAaalstance to Uganaan Returnees to

tne Weat Nlle

Total

F1Ul

pleage

6 000.00

10 000.00

809.00

10 000.00

554 864.00148 400.00

18 000.00

721 270.00

Paid19114

20 972.00

44 037.00

3 539.00

3 909.00

30 000.00

55 037.00

1 047.00

5 017 623.00543 788.00475 900.00

200 000.00250 000.00

159 000.00

6 646 311.00

-22-

Fumpleage

Dellvereal!lll4 Total

o 000.00

10 000.00

20 972.00

44 037.00

4 348.00

3 909.00

30 000.00

55 037.00

1 047.00

10 000.00

5 572 487.00b92 194.00493 900.00

200 000.00250 000.00

159 000.00

7 307 58.1.00

SCHEDULE 1 (contlnUea)

00.00

00.00

12.00

DOnor/fund

New Zealana

Annual programmeAsslstance to Persons ot COncern

ln Somalia ana the Suoan

TOtal

Firmpleage

243 902.00

243 902.00

cash.Pala1984

1116 490.00

181> 490.00

Fumplecge

KlnaDel1verea

1984 TOtal

186 490.00

243 902.00

430 392.00

17.00

8.00

9.00

0.00

1.00

'.00

.00

.00

.00

.00

,00,00

00

00

Annual programme 69 9ll.00 8 783 602.00 8 1153 513.00other trust funds 124 294.00 755 0119.00 123 118.00 1 002 501.00Refugee Educatlon Account 3 129 281.00 3 129 281.00orderly Departures from Vlet Nam 112 !l94.00 ll2 994.00south-East ASla Antl-Plracy

Programme 128 205.00 1211 205.00Asslstance to Ugandan Returnees to

the West Nile 133 :>33.00 133 333.00

TOtal 194 205.00 13 042 504.00 123 ll8.00 13 359 1127.00

~

Annual programme SO 000.00 6 000.00 56 000.00Asslstance to Persons of Concern

ln Somalla and the SUdan 600 000.00 660 000.00

TOtal SO 000.00 I> 000.00 660 000.00 716 000.00

Paklstan


~

Annual programme 500.00 500.00

Phlllpplnes

Annual programme 1 000.00 5 000.00 6 000.00

portugal


~


San Manno


Saudi Arabla

Annual programme 10 000.00 10 000.00Other trust funds 331 849.00 3 878 677 .00 4 210 521>.00

TOtal 10 000.00 331 1149.00 3 878 677.00 4 220 526.00

-23-


Donor/tuna

Annual programme

Slngapore

Annual programme

Annual programme

sri Lanka

Annual programme

Annual programme

SWazilana

Annual programme

Firmpleage

3 000.00

2 404.00

282.00

CasbPala19114

5 000.00

256 000.00

2 009.00

1 351.00

Firmpleage

Klnaoellverea

l!l84 TO..al

3 000.00

5 000.00

256 000.00

2 009.00

2 404.00

1 633.00

Annual programmeOtber trust tunasRefugee Eaucatlon AccountOrderly Departures from Viet Nam~rust Funa for Kampucbean ReturneesAsslstance to Ugandan Returnees to

tbe West NileAssistance to Persons of Concern

ln Somalla ano tbe suoan

TOtal

SW1tzerlanci

Annual programmeEmergency FunciOtber trust tunasOrderly Departures from Viet NamSoutb-East Asia Anti-Plracy

PrograllllheTrust Fund for Repatriation ot

Etbioplan Refugees from DJ1DOutlAssistance to Ugandan Returnees to

tbe West NileAsslstance to Persons ot Concern

ln Somalla ana tbe suaan

TOtal

57 143.00

57 143.00228 571.00

342 1157.00

280 000.00160 000.00

1 200 000.00

.I. 640 000.00

6 469 419.002 53& 451.001 200 000.00

233 916.00

10 439 788.00

-24-

2115 714.00

~85 714.00

6 &37.00

6 &37.00

6 469 419.002 593 594.0iJ1 200 000.00

57 .'43.00228 571.00

233 916.00

~a5 7.1.4.00

11 068 359.00

3 354 145.00200 000.00540 738.00138 889.00

88 496.00

92 593.00

200 000.00

1 216 502.00

5 1131 363.00

SCHEDULE 1 (cont1nuea)

cash KlnaTo..al Firm Pala FU. Dellverea

DOnor/funa pleage 1984 pleage 1984 TOtal

Syuan Arab Ilepubllc3 000.00


Thailand5 000.00


Toga56 000.00


TuniSla2 009.00

Annual programme 4 45~.00 4 459.00

Turkey2 404.00


The United Klngaom of Great Britain1 633.00 ana Northern Ire1ana

Annual programme 2 6~4 903.00 13 926 255.00 16 621 158.00Oraerly Departures trom Viet Nam 160 985.00 160 985.00

9 419.00 South-East ASla Antl-Plracy3 594.00 Programme 103 U76.00 103 878.00o 000.00 Asslstance to Ugandan Returnees to7 .'43.00 the West Nl1e 365 358.00 365 358.008 571.00 Emergency Ileliet Assistance ln

Ethlopla 75 665.00 75 665.003 916.00 Asslstance to Persons of Concern

in Somalla ana the suaan 302 664.00 1 134 988.00 1 437 652.005 714.00

Total 2 997 567.0U 15 767 129.00 18 764 696.00l 359.00

= Unltea IlepuD11C ot Tanzan18

Annual programme 3 200.00 3 2CO.00I 145.00I 000.00 Unltea States ot AmerlcaI 738.00I 889.00 Annual programme 20 520 461.00 73 b83 334.00 94 203 815.00

Other trust funas 1 149 520.00 3 206 480.00 843 484.00 5 199 484.00496.00 Cyprus Operatlon 7 SOU 000.00 7 500 000.00

Orderly Departures from Vlet Nam 108 000.00 292 000.00 400 000.00593.00 Soutn-East ASla Antl-Plracy

Programme 1 500 UOO.OO 1 500 000.00000.00 Assistance to Ugandan Returnees to

the West Nl1e 459 000.00 1 241.00 1 700 000.00502.00 Assistance to Mozambicans ln

21mbaDwe 324 UOO.OU 876 000.00 1 200 000.00

363.00Total 30 061 001.0U dU 7~b 814.00 643 484.00 111 703 299.00

-25-


DOnor/funa

Venezuela

F1rmpleage

CasnPald1964

KlnaFirm

pledgeDe.l.1vered

1984 ~'Otal

Annual programme

Viet Nam

Annual programme

Yugoslavla

Annual programme

Annual programme

Annual progralllllle

Zilllbabwe

Annual programmeRefugee Education Account

Total

Total Governmental

INTERGOVERNMENTAL

European Economlc Communlty

Annual programmeEmergency FundOtber trust funasAssistance to Ugandan Returnees to

tbe west NHeEmergency Relief Assistance ln

EtbloplaAssistance to Persons of Concern

in SOmalia and tne Suaan

Total

20 000.00

30 000.00

1 500.00

~7 584 189.00

1 412 842.0072 585.00

2 098 994.00

56 000.00

616 970.00

1 495 063.00

5 752 454.00

20 000.00

834.00

30 000.00

5 032.00

22 936.0015 401.00

38 337.00

232 329 546.35

251 202.001 241 302.00

474 1154.00

1 9b7 358.00

-26-

6 695 960.00

17 739 375.00

648 25U.OO

111 587 625.00

13 124 916.00

40 000.00

834.00

60 000.00

1 500.00

5 032.00

22 936.0015 401.00

38 337.00

291 934 bl1.35

1 664 044.001 313 1187.00

20 313 223.00

56 000.00

616 970.00

2 343 313.00

26 307 437.00

SCHEQULE 1 (contlnued)

~'Otal

40 000.00

DOnor/tuna

Unlted Nations Decade tor Women

Other trust tunas

Firmpleage

cashPala19114

13 323.00

KlndFlU'

pleageDe.LlYerea

1984 Total

.L3 323.00

834.00

00 000.00

.L 500.00

5 032.00

22 930.00l~ 401.00

38 337.00

934 t'>.Ll.35

004 044.00313 1187.00313 223.00

~o 000.00

610 ~70.00

343 313.00

307 437.00

Other trust funas

Unlted NatlonS Trust Fund forPopulatlon Activlties

Other trust tunas

Unlted NatlonS Trust Fund forSOuthern Atricans

Annual programme

United Nations Trust Fund forHumanitarian Assistance toDlsp.Laced Persons ln Paklstan

Total Intergovernmenta.L

PRIVATE

Afrlcan Natlonal COngress,Federal RepUblic ot Germany

Trust Funa tor soutnern Atrlcans

Antl-Apartheld Bewegung.Feaera.L Republlc ot Germany

Trust Funa for soutnern Afrlcans

Arts for AS1a Publicat1ons,Hong Kong

Other trust tunas

Asahl Shimbun. Japan

Emergency FunaAssistance to Persons ot Concern

1n Somal1a and tne SUdan

Total

4 905.00

5 757 419.00

46 526.00

200 000.00

105 302.00

2 392 ~09.00

100 000.00

146 914.00

246 914.00

-27-

III 587 1>25.00

.Ll3 5.L5.00

4 1>57.00

8 3111.00

4 965.00

46 521>.00

200 000.00

U5 362.00

26 737 613.00

113 515.00

4 1>57.00

8 381.00

100 000.00

146 914.011

246 914.011

SCHEDULE 1 (contlnueo)

DOnor/funa

Assoclatlon to A10 Refugees, Japan

Other trust tunas

Austcare, Australla

Annua.l programme

Buzan Seetlon, Snlngon School, Japan

Annual programme

Mrs. A. D. Capen, Unltea Statesof Amenea

Annua.l progran~e

Corso, New Zealand

Emergency FunoOther trust funasAssistance to Persons at Concern

1n Soma!la ana toe Suaan

Dalsan Jyutaku Co., Japan

Annual programme

Danlsn Refugee Counell

Annual programme

Das DlaKonlsche Week,Federal Republic of Germany

otner trust funasASSistance to Persons ot Concern

1n Somalla and the suaan

Total

Deutsche Stlftung

Annual programme

Development Ala, People toPeople, Denmar k

Trust Fund tor Soutnern Afrlcans

Emmaus Runrgeblet, Feoeral RepubllCof Germany

Trust Funa tor Soutn AfrlcanRetugees

FlnnlSn Retugee Councll

Qtner trust tunas

cashFirm

pleoge

47 11115.00

Pala19114

1.1.11 517.00

10 000.00

5 500.00

2 472.00

2 47<.00

4 1.1.5.00

1112 7<5.00

2~ 7~8.00

62 023.00

-28-

KinoFltm

p.leoge

1011 58J.00

108 583.00

1.1.2 934.00

112 934.00

536.00

9 547.00

Dellverea1984

21 588.00

13 b29.00

3 55~.00

3 559.00

23 805.00

23 805.00

71 424.00

Total

2.1 588.00

1110 03.1.00

.10 000.00

5 500.00

2 472.003 55~.00

.108 583.00

114 1114.00

4 115.00

.1112 7<5.0U

23 1105.00

112 934.00

136 739.00

29 798.00

71 424.00

536.00

71 57U.00

-

FUll Ootle

Otner tr

Help theGreat Bnt

Otner tr

Hualg-Lang

Annual p

lnternatloUnltea Sta

Annual p

Japan !<ell

Otner tr

Japan Soto

Other tr

KonkO Kyo

Annual p

Kwan Wong ,

Annual p

Llons ClueGermany

Other ttl

Llons Cluo,

Annual pI

_Lutheran_lf

Annual p

H. R. Mart

Annual p

Mlsereor,ot Germany

Annual pr

OOnor/tuna

FU]l OptIcal serVIce, Japan

Other trust funas

Help the Agea, Unitea K1ngdom otGreat Br1tain ana Northern lrelana

Other trust tunas

Huo1g-Langeveldt, Netherlands

Annual programme

lnternatlonai Rescue CommIttee,unlteo States ot AmerIca

Annual programme

Japan kellef Clothing Cent;e

otner trust funas

Japan Sotoshu Relief Commlttee

Other trust tunas

Konko Kyo ChurCh ot lzuo, Japan

Annual progranune

Kwan Wong Tan' Fong, Hong Kong

Annual programme

Lions Clue, Federal RepUblIC otGermany

Other trust tunas

Lions Clue, Hatfleld, Zimbabwe

Annual programme

Lutheran Worla FederatIon, Uganaa

Annual programme

H. R. Martlna, Curacao

Annual programme

Mlsereor, Feaer31 RepUblICot Germany

Annual programme

FHmpleage


CaShPa1a1984

5 000.00

3 088.00

2~ 09~.00

40 183.UU

1 070.00

o 530.00

.\7 1>03.00

-29-

Fampleage

o 4H.00

2 5.1.4.00

Del1vereo1984

9 716.00

10 462.00

8 179.00

12 OOU.OO

Tota.l.

9 710.00

10 462.00

5 000.00

3 688.00

6 479.00

2 5.1.4.00

25 099.00

40 183.UO

II 179.00

1 670.00

12 000.00

6 536.00

.1.7 603.00

Il

SCHEDULE! (cont1nueal

DOnor/tuna

MUceUaneou.

lUlnual progra.-eOther trust funaaTrust Funa for SOutnern Atr1cansTru.t Funa for Handicapped RefugeesSOuth-East As1a Ant1-P1racy

Progr...eAssistance to Molaab1cans 1n

ZillDllDweEaergency Relief Assistance 1n

Eth1Dp1aAssistance to Persons of concern

1n SOaal1a ana tile Suaan

Total

N1ppon TV Networ k, Japan

lUlnual prograameASs1stance to Returnees to

Etll10p1a

Total

Norwegian Refugee Counc11

lUlnual programaeEaergency FundOtller trust fundSEaergency Relief Asaistance 1n

Eth10p1aASSistance to Peraona of Concern

1n SOaal1a ana tile Suaan

Total

Ole K1rk's Fund, Denaark

Eaergency Rel1ef As.iatanee 1nEtlliop1a

Operat10n Ca11forn1a, Un1ted Stateaof AMr1ca

Other trust tunas

exfa., Un1tea K1ngdoa ot GreatBrita1n ana Northern Ireland

Otller trust fundS

Radaa Barnen, Sweaen

lUlnual progra.-eOther trust funas

Total

Ca.hFir.

pledge

264 U68.UO

264 068.00

114 286.00

114 286.00

Pa1a1984

184 700.653 947.20

540.339 965.58

1611.62

5! 799.78

3 327.1111

6 ~27.02

260 777.06

6 UOO.OU

6 000.00

J35 911U.00J! 447.0020 000.00

100 000.00

200 UOO.OO

687 427.00

45 455.00

Hl 2!J.00HI 300.00

210 513.00

-30-

K1naFU.

pleage

160 046.00

160 04b.UO

150 UOO.OU

40 4U5.00

40 405.00

lleJ.1verea1984

37 831. 00

37 831.00

104.UO

104.00

7 729.UO

Total

184 7UO.653 ~47.20

54U.339 ~65.58

168.b2

51 799.78

327.88

6 327.02

260 777.06

6 OUO.OU

37 831.00

43 83!.00

600 048.00J! 447.00

180 !50.00

100 000.00

200 uou.OU

1 111 645.00

45 455.0U

!5U OOO.OU

7 729.00

J05 499.0059 705.UU

365 204.00

-

Rea CraB

Annual

Ret. ella

lUlnual

Rev. ToB

Annual

llotarv C

lUlnual

Mr. SIl1Q

Annual

SOka Gllk

AnnualOtller

Tot,

SOroptull:tile Aroer

Annual

Star PIlD.

Annual

Stlchtln(

AnnualOtt.er

Tot

Tree at

Annual

Un1ted N

Annual

Umtea Nl

AnnualASSist

1n S

Tot

DOnor/funa

Reo Crosa, Llechtenateln

Annual programme

Ret. Cnarlty Pro Wrestllng, Japan

Annual programme

Rev. TOsnlo Mlyake, Konkokyo

Annual programme

Rotary CluD Vlctoria, hong Kong

Annual programme

Mr. Sn1geo Ota, Japan

Annual programme

SOka Gakkal, Japan

Annual programmeOther trust tunas

'I'~tal

SOroptlmlsts Internatlonal otthe ArneClc4S, Japan

Annual programme

Star Puolications, Malayala

Annual programme

Stlchtlng Vlucnteling, hetnerlanos

Firllpleage

SCHEDULE l (cont~nu.al

Paia19b4

12 OUO.OU

16 327.00

5 000.00

867.0U

4 ~19.00

3U5 256.UU~U 581.00

3~5 b37.UO

12 671.00

3 010.00

FUllpleege

J(lnaDellveree

19114

12 000.00

16 3~7.0U

5 OOU.OO

867.00

4 21!l.00

305 ~56.00

20 581.0U

325 b37.UU

l~ 671.UO

3 OlO.OU

Annual programmeOther trust tunas

TOtal

Tree ot Llfe, Japan

Annual programme

Unltea Nations Association, CAnaaa

Annual programme

Unitea Nations Aasoclatlon, Japan

Annual programmeASsistance to PerBons of Concern

In Somalia ana toe Suaan

TOtal

7~ ~75.0U

79 275.00

1 lH5 657.UO58 385.UO

1 244 042.00

166 45~.00

10 244.00

3~ 815.00

3 704.00

43 5h.00

-31-

1 264 !l3~.00

5b 385.00

1 323 317.00

16b 452.00

lU 244.00

39 815.00

704.U(l

43 519.00

SCIlEDULE 1 (concluci.a)

c..h KlnaFUll Puo Flrm Dellverea

DOnor/tund pleage 19114 pleage 11184 TOtal

unUea Natlon. Aa.ocl.tlon,unltea Klngdoa ot Gre.t Brlt.ln GOand NOrtnern Irel.nd

Annual program.e 1 3b7.0U 1 367.00 Au&1lergency Rel1et Aa.latanee ln

EthlOP18 2 t>74.00 2 674.00Aaslstance to Peraon. ot COncern

ln SOllalla ana tne Suaan 1 626.00 1 626.00Be

TOtal 5 667.00 S bt>7.00

Worla Feeeratlon at Vlet NaIl BrWoIlen, Unltea St.te. ot Aa.rlc.

Annu.l progr....e 60U.00 bOU.OO

World UnlvenUy Servlce

Trust Fund tor soutnern Atrlc.ns HII 723.00 103 8bS.00 222 51111.00

YOlllurl Iluar1, oaaka, Japan

Annual prograame 9 0"... 00 9 09b.00

TOtal prlv.te contrlDutlona 50S 514.00 3 831 56t>.06 827 93".00 332 272.00 5 497 291.0b De

TOtal contrlbutlons 1984 43 847 122.00 236 S53 6111.41 28 3J.l 524.00 13 4S7 11l8.110 324 lb9 515.41

J2i

!I In aaaltlon to the contrlDutlons In 111114, $4,543,657 nas been recelvea tor tne World Bank proJect In Paklstanana $357,132 for tne InaeDnlflcatlon runa.

Do

Fi

Ge

-32-

SCHEDULE 2

Status of prior years' outstanding contributions asat 31 December 1984 - All funds

(United States dollars)

· Donor

GOVERNMENTAL

Cash Kind TOtal

Australia1982 - Annual programme

Belgium1981 - Other trust funds

Brazil1983 - Annual progr.amme

Burkina Faso1982 - Annual programme

Cameroon1983 - Annual programme

Denmark1983 - Other trust funds

Djibouti1980 - Annual programme1981 - Annual programme1983 - Annual programme

Total

Dominica1980 - Annual programme

Finland1983 - Annual programme

Germany, Federal Repuh1ic of1983 - Other trust funds

Honduras1981 - Annual programme

Jordan1982 - Annual programme

27 686.00 27 686.00

629 333.00 629 333.00

15 000.00 15 000.00

1 211. 00 1 211.00

3 199.00 3 199.00

91 954.00 91 954.00

2 000.00 2 000.002 000.00 2 000.002 000.00 2 000.00

6 000.00 6 000.00

1 000.00 1 000.00

132 759.00 132 759.00

33 333.00 33 333.00

1 000.00 1 000.00

10 000.00 10 000.00

-33-

SCHEDULE 2 (continued)

Donor cash Kind Total

Lao People's Democratic Republic1983 - Annual programme 6 000.00 6 000.00

Lebanon1980 - Annual programme 20 000.00 20 000.001981 - Annual programme 10 000.00 10 000.001982 - Annual programme 10 000.00 10 000.00

Total 40 000.00 40 000.00

Madagascar1981 - Annual programme 1 046.00 1 046.00

Morocco1983 - Annual programme 10 000.00 10 000.00

Nicaragua1982 - Annual programme 1 000.00 1 000.00

Panama1982 - Annual programme 500.00 500.00

Senegal1980 - Annual programme 3 000.00 3 000.001981 - Annual programme 6 000.00 6 000.001982 - Annual programme 3 000.00 3 000.001983 - Annual programme 3 000.00 3 000.00

Total 15 000.00 15 000.00

Somalia1980 - Annual programme 2 000.00 2 000.00

~1980 - Annual programme 2 344.00 2 344.001981 - Annual programme 2 344.00 2 344.001982 - Annual programme 2 308.00 2 308.001983 Annual programme 2 344.00 2 344.00

Total 9 340.00 9 340.00

Tunisia1981 - Annual programme 794.00 794.00

Turkey1982 - Other trust funds 75 000.00 75 000.00

-34-

o

ooo

o

o

Donor

Switzerland1983 - Other trust funds

Syrian Arab Republic1981 - Annual programme

uganda1983 - Annual programme

United States of America1978 - Trust Fund for

Southern Africans1983 - Other trust funds

Total

Yugoslavia1983 - Annual programme

Zaire1982 - Annual programme

SCHEDULE 2 (continued)

Cash

1 000.00

2 500.00

1 744 700.0079 175.00

1 823 875.00

30 000.00

20 000.00

Kind

523 630.00

Total

523 630.00

1 000.00

2 500.00

1 744 700.0079 175.00

1 823 875.00

30 000.00

20 000.00

Total governmental contributions 2 160 910.00

INTERGOVERNMENTAL

1 353 250.00 3 514 160.00

European Economic Community1983 - Annual programme1983 - Other trust funds

Total intergovernmental

PRIVATE

African Congress, UK1982 - Trust Fund for

Southern Africans

African Fund, USA1982 - Trust Fund for

Southern Africans

African National Congress, FRG1983 - Trust Fund for

Southern Africans

1 270 054.001 229 987.00

2 500 041.00

-35-

2 459 631.00

2 459 631.00

5 172.00

55 584.00

32 033.00

1 270 054.003 689 618.00

4 959 672.00

5 172.00

55 584.00

32 033.00

Donor

SCHEDULE 2 (concluded)

Cash Kind Total

African National Congress, UK1983 - Trust Fund for Southern Africans

Anti-Apartheid Bewegund, FRG1983 - Trust Fund for Southern Africans

Austcare, Australia1983 - Other trust funds

Christian Relief Agency, Ethiopia1983 - Emergency Fund1983 - Other trust funds

Total

Ernmaus Ruhrgebiet, FRG1983 - Trust Fund for Southern Africans

Lutheran World Federation, Ethiopia1983 - Other trust funds

Namibian Support Committee, UK1983 - Trust Fund for Southern Africans

Operation California, USA1981 - Other trust funds

Pan African Congress, USA1983 - Trust Fund for Southern Africans

Radda Barnen, Sweden1983 - Other trust funds

17 555.00 17 555.00

5 105.00 5 105.00

68 720.00 68 720.00

22 685.00 22 685.004 500.00 4 500.00

27 185.00 27 185.00

6 226.00 6 226.00

12 600.00 12 600.00

17 910.00 17 910.00

205 000.00 205 000.00

18 000.00 18 000.00

63 694.00 63 694.00Service Civil International, FRG

1983 - Trust Fund forSouthern Africans

Zimbabwe Hilfsaktion, FRG1983 - Trust Fund for

Southern Africans

Total private

Total prior years' contributions 4 660 !Sl.OO

-36-

3 188.00

2 301. 00

540 273.00

4 353 154.00

3 188.00

2 301. 00

540 273.00

9 014 105.00

SCHEDULE 3 (contlnullo)

Appropuatl0ns Allocatl0ns ana transterstly From From TranstersProJects tly contlnent/ Executive programme overalJ. tletween UnoDhgateocountry or area Commlttee reserve aUocatlons appropriatl0ns Expeno1ture oalances

!iW.Counselhng Ull 700 33 096 lllJ. 196Local settlement/lntegration 350 000 350 000LOwer secondary eaucat~on 350 000 343 97U b 030Programme support ana admlnlstratl0n 122 400 22 4115 144 fillSPromotion ot resettlement 189 400 1118 691 70!lSupplementary ala 82 000 112 000Etnl0plaCounselhng 50 900 13 991 64 891Local settlement/lntegratl0n 4 012 000 27 8b5 (100 OOU) 3 113J. 3011 lOb 5~7Lower secondary eoucatl0n 117 300 U7 300Programme support ana aomlnistratl0n 277 000 21> 708 303 708Promotl0n ot resettlement 136 300 (13 991) 93 772 28 537Supplementary ala .1.50 000 99 9114 249 !la4Voluntary repatrlatlon 5 UOO

5 000

~Lower seconaary eaucatlon 6bl 4 bill~ultipurpose asslstance 3 000 2 000 5 000Gnanaco.mselhng 4J. 600 (4 093) 36 7111 7f1!1Lower seconoary educatlon 25 000 II 100 27 319 ~ 7111MUltlpurpose asslstance 50 000

25 000 25 000Ivory COastCounselhng 90 000 90 000Multlpurpose assistance 60 OOU 124 OUO HO UOU 74 OUOKenyaCounselJ.1ng 304 2UO 29 4U7 325 571 II 036Local settlement/lntegratl0n 1 492 500 (29 4U7) J. 335 70b 127 3117Lower seconaary eaucatlon 4511 000 27 000 4113 J.l3 1 887Programme support ana aaffilnlstratlon 287 700 25 8H 313 5J.lPromotl0n ot resettJ.ement 15 000

15 OUOSuppJ.ementary ala 670 000 70 000 707 b45 32 35~Treatment/renatll1ltatlon otIlanolcappea 40 UOU 40 000Voluntary repatrlatl0n .1.0 000

10 000LesotlloCOiiiiSei"J.1ng bll 30U

63 035 5 265Local settlement/integration 340 00031!l 658 20 342Lower secondary eaucatlon 4J. OOU

39 459 .I. 541Programme support ana adminlstratl0n 133 300 793 134 U93Promotl0n ot resettJ.ement 30 00030 000Supplementary ala 100 000611 06:' 31 938Treatment/rellatll11tatl0n ot

nanaicappea 13 UOOJ.2 295 705

L1DerlaCOiiiiSei".I.lng 10.1. 1100 4 093 105 ll!l3Multlpurpose aSSistance 55 000 J.5 000 70 000MoroccoLocal sett.l.ement/lntegratl0n 25 000 .I. .1.39 26 J.39Programme support ana aamlnlstration 26 100 7ll 2b bllSupplementary aia J.5 000

15 000MozaJDblqueLocal. settlement/lntegratlon 10 000

loO 000MUltlpurpose asslstance 80 000110 OUOProgramme support ana aamlnlStratlon 92 000 13 562 105 562Supplementary aia 25 000 150 000 175 000Voluntary repatrlatl0n

2~ 000 25 000

-38-

l;CHEDULE 3 (cont~nuea)

Appropr ~ations Allocanons ana transters

UnODl1gateo Dy From From Transfers

ture Dalances ProJects by cont~nent/ Executive programme overall Detween UnoDHgateocountry or area Comm~ttee reserve allocanons approprianons Expeno~ture ca.l.ancee

196 Nlger

lOO Mulnpurpose ass~stance 3 000 6 000 9 000

I7U 6 030la5 Nlgena

,91 709 counselllng lb5 600 25 87b 211 478

100 Local settlement/lntegratlon 100 000 100 000Lower seconaary eaucation 375 000 375 000MUltlpurpose asslstance 200 000 (25 878) 100 UOO 74 122

In Programme support ana aamlnlstratlon 24 100 (4 713) 16 056 3 331

lab lOb 5~7Treatment/rehabllltation ot

100 hanclcappea 15 000 15 000

'08'72 28 537 Rwanaa

'84 Counselllng 52 50U 35 623 16 bn

UO Local settlement/lntegratlon 1 410 000 1 167 789 242 211Lower seconaary eaucation 50 000 50 000Multipurpose asslstance 300 000 2 bOO 000 500 000

81 Programme support ana aaminlstration 96 400 (26 708) 67 526 2 166

UO Promotion ot resettlement 5 000 290 4 710Supplementary ala 54 UUU 41 415 12 585Voluntary repatrlatlon 10 000 1 6b3 8 317

18 78919 5 7bl Senegal

00 25 UOOCounselling 232 100 223 479 8 621Local settlement/integration 200 000 162 356 37 644Multlpurpose aSsistance bO 000 13 5UO 93 020 480

00 Pro9ran~e support ana administration 358 200 356 422 1 77b

lO 74 000 Promotion of resettlement 194 000 172 752 21 248Treatment/rehabilltation ot

nanolcappea 40 UOO 40 000

11 b 036lb J.27 3b7 ~lerra Leone

l3 1 887 Counselling 46 000 634 53 634

.1 Lower seconaary eaucation 390 000 3~0 000

10 Multlpurpose aSsistance 15 000 5 000 20 000

i5 32 355Somalla

10 (;ounsel11ng 203 10U 189 922 13 178

'0 Legal asslstance 2~ 520 25 520Local settlement/integration 057 000 (307 941) ~52 215 796 844Lower seconaary education 300 000 (27 000) 186 539 b6 461

5 5 265 MUltipurpose asslstance 2l 622 UOO 3 050 60 640 22 682 527 3 169

8 20 342 Programme support ana admlnlstration 1 451 300 1 451 141 159

9 1 541 Supplementary ala 80 000 77 UOO 000

30 suaan

31 938 Counselling 673 700 5 625 679 324 1Legal assistance 200 000 250 OUO 450 000

705 Local settlement/integratlon 33 041 000 (3b4 000) 32 587 852 69 148Lower secondary eaucatlon 2 200 000 2 18b b06 11 114Programme support ana aamlnlstratlon 1 280 40U 1 24b 0~5 40 345Promotlon of resettlement 227 000 34 000 259 957 1 043Supplementary a~a 440 000 100 OUO 540 000vo~untary repatrlation 375 000 (5 625) 350 000 19 375

swazllandCounselllng 59 200 1 596 bO 796Local settlement/lntegration 146 600 (13 U25) 133 575Lower seconaary eaucatlon 120 000 120 000Programme support ana aamln1stratlon b28 000 (1 596) 795 930 30 474Promotlon of resettlement 10 000 10 000Supplementary ala bO 000 00 000

TOgoLocal settlement/lntegratlon 59 575 59 575MUltlpurpose assistance 275 100 136 100 321 196 ~O 004

-39-

SCIlEDOLE 3 (contlnU8a)

ProJectceuo

Appropr latlons AHocat1ons ana transtersay From Froll 1'ransters

ProJects ay contlnent/ Executlve progralllllle overall Detween Unoallgatea AMERICAScountry or area Conunlttee reserve aHocatlons approprlatlonS Expendlture Dalances

ArgentlnaCounsellln

TunISIa Legal ass1Local settlement/lntegratlon 24 000 24 000 Local settProgra1MLe support ana aamlnlstratlon 43 100 37 966 5 134 Lower seeoSupplementary ala 20 OOU lij 000 2 000 Programme

PromotIonUganoa SupplementCounSe.Lllng b~ 3UO 19 lij!/ &1 4&9 Treatment/Lega.L aSsIstance !42 Olb !42 610 hanalcapLoca.L sett~ement/lnte9ratlon 2 24J 000 32 7UU (19 189) 2 069 310 187 201 VoluntaryLower seconaary eaucatlon 04 500 4ij 000 11~ 3&2 118Programme suppo!:,- ana aantlnlstratlon 336 7UO 50 ij47 387 547 CanaaaSupplementary ala 50 OOU 40 000 90 000 Legal a8S1Voluntary repatrIatIon b 557 6 557 Programme

SupplementUnltea Repuollc of TanzanIa VoluntaryCoUnSel.llng lb!/ &00 lb5 980 3 82ULegal aSsIstance ijU 030 80 036 C08ta RlcaLocal. settlement/Integratlon ~ 42b 30U 2 372 857 53 443 CounselllnLower seconaary eaucatlOn 9bO 000 952 000 & DUO Legal aSSlMUltIpurpose aSsIstance 1 2b5 OOU 500 1 2b5 434 06 Local settProgramme support ana admlnlstr~tl0n 351 000 (36 J57) 314 b43 Lower seeQTreatment/renaOllltatlon ot Multlpurpo

hanalcappea 2bU 190 260 HU ProgrammeVoluntary repatrIatlOn 8U UOU 80 000 Promotion

bupplementawest Africa Treatment/rMultlpurpose assistance 5 QUO 5 000 nanalcapl'

Voluntary rZalceCOli"'OSell.1ng 211 000 (7 b34) 174 895 2& 471 HonaurasLocal settlement/lntegratlon 549 400 25 11~ (3 2114) 501 519 09 Hb CounsellingLower seconaary eaucatlon 25& UUU 245 000 13 DUO Lega.l aSS1S?cogramme support ana aarnlnlstratlon 481 100 (29 145) 4~~ ij3& 22 117 Local setUPromotlon ot resettl.ement 25 OUO 25 000 Lower seeonSupplementary ala ~4 000 8U UOO 14 000 MultlpurposTreatment/renaOILltatlon or programme s

hanalcappea 24 bOU 24 bOO Promotlon 0VoLuntary repatrlatlon 780 OOU j 284 782 ij84 4UU Supplen.enta

1'reatment/rZambIa nanalcapCounselllng ~5.l 70U 235 0.l8 lb b82 Voluntary rLegal asslstance 7b5 500 b9ij 360 b7 UULocal. settlement/lntegratlon Ob9 UOO 06. 781 5 219 JamlJi1caLower seconaary eaucatlon 203 000 ~02 506 494 LOCaISettlMultipurpose asslatance 577 OUU 521 1115 55 185 SupplementllProgramme suppo!t ana aamlnlstratlon 204 400 (25 811) .l72 453 6 136Voluntary repatrlatlon 153 b'ij 153 628 MeXICO

CounselllngZlffioaDwe Legal aSS1S~ttlement/lnte9ratlon ~60 DUO 158 129 101 ijH Local settlLower secondary eaucatlon 16 000 16 000 Lower seconProgralMle support ana aarnlnlstratlon 94 100 (793) 90 502 2 805 MuHlpurposSuppLementary ala 4U DUO J6 573 3 427 Prograwne s

PrOlltOtlon 0FOJ.low-up on pan-African Supplementa

Conterence on Re.~ugees 49U 000 224 lb& 265 ij32 Treatment/rnanolcapp

TOtal (1) '.28 094 4UO 1 039 142 1 099 968 (1114 999) 122 935 244 7 113 267Voluntuy

-40-

SCHEDULE 3 (cont.nuea)

Appropr.atlons AUOCiltlonS ana transtersDy From From Transters

ProJects Dy cont.nent/ Execut.ve progralMle overall oetween unoDJ.lgateccountry or area CO..... ttee reserve allocat.ons a(JprOprlatlOns Expenclture balances

AMEIUCAS

Argent>naCoun8ell1ng 335 300 97 UUO 42~ ~ti5 3 015Legal a8s1stance 66 40U 61 3~4 5 U7bLOcal settlement/.ntegratlon 870 OOU 1 284 OOU 2 153 623 377LOwer 8econdary eaucat.on 30 000 ~~ 993 7programme 8upport ana aam.n18trat.on 13ti 20U n 9~ti 151 198Promotion at resettlement 98 500 40 UOl 5ti 4~9

Supplementary a.a 400 UUO 415 UUU 814 b93 3U7Treatment/rehaD.l.tatlon ot

hana.capped 20 UOO 20 000Voluntary repatrlat.on 10 000 9 no tiU

CanaoaLegal aS8.8tance 5~ ti61 52 861Programme 8upport ana Administration 137 000 (7 ~~4) 1~8 11b 9bOSupplementary ala 5 891 5 891Voluntary repatr1atlon bO OOu 60 OUU

(;08ta R.caCoun8ell1ng 3U9 600 ~95 805 13 79~

Legal ASsistance 142 000 51 bOU 193 600LOcal 8ettlement/.ntegrat.on 1 506 UOO «9 443) 263 tiU4 212 753Lower seconaary education 192 000 101 800 90 <00Mult.purpose a88.8tance 3 295 000 90U OOU 635 543 830 543Programme support ana admln.strat.on 409 700 43 821 453 521Promotion ot resettlement 13 UOO 13 000&upplementary ald 420 OOU 119 70U 539 b50 ;0Treatment/rehaOll1tatlon ot

nana.cappea 14 385 14 ;)b5

Voluntary repatrlatlon 34 000 38 7UO n 700

HonaurAS~.ng 236 2UO ~33 ~90 9,0Legal ASSistance 303 900 78 7U7 382 bU7Local 8ettlement/.ntegrat.on 6 ,,:« 500 (1 305 139) 940 33b 977 C25Lower seconaary eaucatlon 100 OOU 10 800 11U 75" 48Multipurpose assistance 6 921 500 87 200 44 U32 U52 bb8 b4programme support ana admlnistratlon 372 000 (21 905) 344 tJ~4: 2u3Promotl~n at resettlement 28 OUU "8 UOUSupplementary a.a 10 000 20 000 3u oouTreatment/renA0111tatlon ot

hana.cappea 25 OOU ,,5 UOOVoluntary repatr.at.on 10U 000 100 OUJ

Jam"'1ca~ettlement/.ntegrat.on ti 385 8 305Supplementary a.a 36 Dab 3b DUb

MeXICOCOiiiliie11.ng 171 300 (9 184) 128 Hb 33 5,,"Legal assistance 2b 000 50 800 7S SUOLocal 8ettlement/.ntegrat.on 70U 000 (37b 9.5) 250 400 n b05Lower seconaary educatIon 100 000 72 su. ,,7 191Mult.purpo8e a88.8tance 6 ti7l SOU 882 495 891 04b b" 949Prograwme support ana aa~ln18tratl0n 274 200 79 007 353 8U7Promotion ot resettlement ~O UOO 2U 5bti 40 568Supplementary a.a 370 000 135 477 sus 477Treatment/rehaD.l.tat.on ot

nanalcappea 20 "bo ~b 2bbVoluntery _ ..atrut.tlon 540 OOU 21 000 14 200 5i5 2UO

-H-

I

SCItEDULE 3 (contlnueo)

Appropr 111 tlons Allocatlons ana transfersDy From From Transters

ProJects Dy contlnent/ Executlve programme overall Detween Unoollgateacountry or area Commlttee reserve aHocatlons approprlatlons Expenalture balances

EUIlOPJ:;

AustrIaCciiiiiSelllng 2b UOU 21 b49 4 351Legal assistance 44 000 29 b6.1 14 339Local settlement/lntegratlon 200 UUO 2U OUU b ~20 228 ~20

Promotion et resettlement 7~ OOU 242 723 297 520 24 2U3Supplementary ala 25 UOO lb OUO 43 000

lJelglumCounse.111ng 30 UUO 30 000Legal asslstance 8 000 b 000Programme support ana aamInlstratlon .132 100 bb8 135 76bSupplementary ala 42 000 42 000Treatment/rehaOl!ltatlon ot

hanalcappea 15 UUO 15 UOOVoluntary repatrlatlon lb UOO III 000

FranceCounSeHlng 4U UOU 29 208 10 732Local settlement/lntegratlon 30U 000 300 000Progra~e support ana aamInlstratlon 173 500 095 177 595Supplementary ala 3U 000 1 SUO 31 500Treatment/renaOll1tatlon ot

hanalcappea .17 U73 17 073VOluntary repatriatIon bb OOU bb 000

Germany, Feaera! IlePUD.1lC otCounselllng 12~ 3UO 103 b39 25 bblLegal assistance 35U 000 (100 000) 200 000 50 OUOLocal settlement/lntegratlon 120 OUO 120 000Prog~amme support ana administratIon 213 40U (29 201) 171 298 12 ~Ol

PromotIon at resett!ement O.1U 1 0.10Supplementary ala b33 4 833

Grt:eceCOiJiiSel.L.lng .125 UUO lU7 b71 17 329Local settlement/lntegratlon 15 OOU 13 000 2 000MUltIpurpose aSSIstance 5~5 OUO 495 000 100 000Programme support ana admInlstratlon 5b 400 5.1 927 4 473promotion at resettlement 100 UUO 57 bOO 217 800Supplementary ala 370 OUO 327 713 42 287

IrelanaSupplementary ala o UOO o 000

ItalyCounselling 125 230 125 230Legal assistance 58 000 57 998 2Local settlement/Integration 100 000 95 700 4 300Programme support ana admlnistrat10n 167 900 153 .1b3 14 737Promotion ot resettlement bOU 000 45U 000 250 000Supplementary ala b73 OOU 6b 500 939 500Voluntary repatrIation 42 000 42 000

Netnerlandsprogramme support ana aaminlstratlon 2b 300 141 27 441Supplementary ala 223 22,

PortugalCounsellIng 14 8UO 2 74b 17 54bLocal settlement/1ntegratlon 250 000 249 U8 8b2progrt.'l'JIIe support ana aam1nistrat10n 5u 10U 252 50 352Supplementary ala 51 OOU 25 000 74 031 ,b9Treatment/renaOllltatlon ot

nana1cappea 77 UOO 76 145 855

-43-

SCHEDULE 3 (Contlnuea)

Approprlatlons Al10catlans ana transtersby From From Transters

ProJects by contlnent/ Executive programme overall between UnOO.Llgateaea country or area Commlttee re6erve allocatlons apprOprlatlOnS Expenclture ba.1.ancess

InaoneSlaMultlpurpose aSsistance 3 ~50 000 3 250 000Programme support ana aamlnlstratlon ~n 700 II ij58 284 558Promotion ot resett.1.ement 325 000 325 000

JapanLegal aSsIstance 40 000 40 000MUltlpurpose asslstance 3 500 000 3 490 388 9 612programme support ana aamlnlstratl0n 503 200 557 512 5 68ijSupplementary ala 4 203 4 203

Lao People's Democratlc RepuallcLocal settlement/lntegratlon U7 000 12 455 129 455Programme support ana aamlnistratlon 17 000 14 015 31 615

Macau!'IUltlpurpose aSsistance 4UO 000 378 909 21 091

MalayslaLegal aSsIstance 11 300 U 36ULocal settlement/lntegratlon 1 6," , OUO (~OO 000) 1 395 252 4 74ijMUltipurpose aSsIstance 5 ~43 000 (32 U18) 5 058 048 152 934Programme support ana adminIstratIon 46~ 300 35 5Y6 497 8Y6Promotion ot resettlement 172 UOO 171 957 43

papua New GUlneaLocal settlement/Integration 130 200 09 UUO 100 451 38 749Programme support ana aamlnlstratlon 95 300 104 137 199 437Supplementary ala lU UOO lu 000

PnlllPplnesMultlpurpose assistance 255 UOU 410 UOO 63U 20b 8 291 021 185~rogramme support ana administration 164 100 14 553 178 653Promotion ot resett~ement 290 000 203 290 o 710Supplementary ala 140 000 40 000 lOO OOU

l<epuollc ot Korea~ultlpurpose aSsistance 5U UUO 49 471 52~

SingaporeMUltipurpose assistance 553 400 547 104 0 236Programme support ana administration 154 300 (24 595) 123 677 6 028Supplementary ald 5 ~OO 5 ~OO

ThallandCounse111ng 128 UUO 105 UOb 22 994Legal asslstance 15 000 15 000MUltlpurpose aSslstance 24 350 OOU (3U 206) 24 260 967 ;,~ 827Programme support ana aamlnlstratlon 83Y 7UO (7U 328) 702 143 nyPromot1on ot resettlement 328 500 228 25U (277 HU) 026 4b3 252 577Supplementary ala ~66 OOU 35 400 301 400Voluntary repatrlatlon 50 OUO 35 000 15 000

V1et Nam~ttlement/1nte9rat10n 90U uou 9UU UOOProgramme support ana administration 314 lUO 70 328 384 428Promotlon ot resettlement 3UO 000 ~85 UOO 15 OOU

Other countrles 1n ASlaPromotlon ot resettlement 2 024 OUO (6ril 844) 1 Y27 277 14 87~

Total (4 ) 70 188 800 1 243 550 9b U83 (393 410) 70 401 HO 733 313

-45-

SCHEDULE 3 (conCludea)

Allocat~ons ana

ProJects by continenticountry or area

~IDDLE EA::''l' AND SOUTH-WEST ASIA

9:'.E!..!:!!Supplementary a~a

Iran (Islam~c RepUblic ot)LOcal settlement/~nte9rat~on

Programme support and adm~n~stration

Supplementary a~a

LebanonCOii'iiS'ell~ngLOcal settlement/~nte9rat~on

LOwer secondary eaucat~on

programme support ana adm~nistrat~on

Promot~on of resettlementSupplementary a~d

M~aale EastLOcal settlement/~ntegrat~on

LOwer secondary educat~on

Promot~on ot resettlementSupplementary a~a

Appropr~atlonsby

Execut~ve

COMittee

7 500 UOO

25 00076 40018 000

287 20U7 500

i5 000

ll>7 OOU22 000

217 90445 000

Frollprogumaereserve

i25 000

Frolloverall

a.LlOCatlons

30 943

149 500

transtersTransfers

betweenappropr~at~ons

3 701

Expena~ture

30 943

7 500 0001211 701i49 500

25 00076 400111 000

2114 1377 500

15 000

ll>7 00022 000

210 50045 000

Unobllgateabalances

3 Ob3

404

PaustanLegal asslstanceLOwer secondary eaucat~on

Mult~purpose ass~stance

programme support and aam~n~stratlon

Supplementary alaTreatment/rehabll~tationot

hanalcappea

TOtal (5)

OVERALL ALLOCATIO~S

CounsellingLegal aSSistanceLOcal settlement/lntegrat~on

Lower secondary educatlonProgramme support ana aam~nlstratlon

Promotion ot resettlementSupplementary alaTreatment/rehabll~tationof

hanalcappeavoluntary repatriat~on

TOtal (b)

Programme reserve

GRA~D TOTAL (i-b)

62 796 00099i 1100800 000

72 9b8 1104

717 UOO1 032 000

485 000250 000

17 b06 800935 000580 000

835 0001 648 000

24 088 800

8 390 39b

352 2b7 300

10 00010 000

47 1115

125 000 247 628

(~35 Oh)~OO 000 (498 175)135 000 (104 745)

15 700 (147 9111)

547 800 (~62 199)8 200 (45b 808)

(5H 064)320 000 (744 i85)

1 22b 700 (3 010 176)

(8 375 482)

-46-

l.O 000iO 000

(521 634) 5b 661 058 5 612 708217 93:< 1 209 732300 000 i iOO 000

47 185

(1) 07 no 256 5 b23 175

340 063 141 318709 395 24 430514 581 074

100 000 2U~ 397 i5 322(ll3 ~OO) 17 449 975 43 625135 210 1 355 22~ 5119

50 000 177 97b Hb

(50 000) 150 000 73 936115 UOO ~79 6118 ~9 U7

~07 010 ~~ 179 1197 3n 437

14 9i4

336 i93 083 16 074 217---

19ateaances

SCHEDULE 4

UNHCR GENERAL PROGRAMMES - EMERGENCY FUND

Expenditure in 1984

(Uni~ed States dollars)

I

Ob3

Projects by country

Central African Republic

Emergency assistance to Chadian refugeesin the Central African Republic

Cyprus

Allocations

3 079 975

UnobligatedExpenditure balances

3 079 975

404

708

175

l18130,74122

;25i~9

Ilb

37

14

17=

Emergency assistance to displacedLebanese in Cyprus

Lebanon

Emergency assistance to displacedpersons in Lebanon

Papua New Guinea

Emergency assistance to displacedrefugees and displaced personsin Papua New Guinea

Emergency assistance to needyLebanese students in Spain

Sudan

Procurement and shipment of relief itemsfor new arrivals in Eastern Sudan

Swaziland

Emergency assistance to Mozambicanrefugees in Swaziland

Syrian Arab Republic

Emergency assistance to displacedpersons from Lebanon in theSyrian Arab Republic

-47-

65 000

500 000

940 000

100 000

2 400 000

100 000

150 000

64 957

500 000

940 000

100 000

2 400 000

100 000

150 000

43

Projects by country

Zaire

SCHEDULE 4 (concluded)

AllocationsUnohliqated

Expenditure halances

Emergency assistance to Angolanrefugees in Shaba Province

Zambia

Emergency assistance to newly arrivedAngolan refugees in Zambia

Zimbabwe

Emergency assistance to Mozambicanswho have sought refuge in Zimbabwe

TOTAL

-48-

1 335 000

290 500

1 000 000

9 960 475

1 334 310

137 442

954 103

9 760 787

690

153 058

45 897

199 688

LiqatedLances

SCHEDULE 5

UNHCR SPECIAL ACCOUNTS AND PROG~S

Funas ava1laoLe ana expend1ture 1n 19ij4

(Un1ted States aollars)

I

I

Total tunasProJects Dy country/area ava1laole

690I. REVOLVING FUND FOR STAFF HOUSING 1 687 OL2

Il. LONu-~LAYING RECORD SCHBME 99 721

Ill. REFUGEE EDUCATION ACCOUNTI 058

Alger1a 17 000Banglaaesh 33 000Ben1n 7ij 75UBotswana 52 !lOOBurK1na Faso 125 000

15 897 Buruna1 L35 000Cameroon 83 000Central Afr1can Repuollc L85 000

19 688 Congo 172 UOO--- Costa R1ca 25U UOO

DJ 1DOUtl 16 215Egypt 1 150 000GaDOn 52 SUOIna1a 280 600Italy 20b 000Ivory Coast 7J. 600Kenya 38b 000Lat1n America:

Northern Lat1n Amer1can countrles bb lUOSOuthern Lat1n Amer1can countrles 6U UOO~ortn-western Soutn Amerlcan countrles !l3 500

Lesotho 10S 000L1DerH. 145 tWOl1exlco 170 780/'llaale East L2U OOU/'lorocco 8 OOUNlcaragua 117 300N1ger 29 700Nlgerla 20b UOUPaklslan 229 770PortugaL 65 UOURWanda 12ll 000SenegaL 28U 000Slerra Leone 39 637Somalla bl HbSuaan 301 302Swaz1lana ij5 UOOTogo 33 bOO'l'un1S1a 122 500uganda 57 000unltel1 Repuollc ot Tanzanla H5 000Zalre 230 000Zamo1a 34 100VarlOUS countr1es 242 314Reserve/unoDllgatea DaLances 5 1115 537

11 626 9U

Expena1ture

790 694

16 53433 OOU7& 75045 590

125 OOU135 000

77 b2b185 000172 OUO208 000

8 l081 150 000

49 ll81279 lOb192 106

b5 910376 434

b3 ~OO

60 00065 000

103 21b124 703170 780ao 000

II UOO9U 8H29 70U

HlO UOO2:.:9 77U

34 20ll128 00028U 000

38 03757 435

301 30285 OOU33 bOO

122 SOO44 L7884 530

219 7b613 530

225 UOO

6 120 5Ll

UnOOllgateaoalances as at

3L Decel1lDer 19l14

896 318

99 721

466

7 31U

5 374

42 OUO8 L07

2 619L 494

13 11945 bll(;9 56b

2 700

28 5001 7114

21 097

2b 489

lb UOO

30 792

l bOO3 9&1

12 ij223u 47010 23420 57017 3L4

5 185 537

5 SOb 410

-49-

I

I

SCHEDULE 5 (cOntlnued)

unOb.l1gateaTotal funds Expenolture ba.1ances as ataval.Lab.1e Cash Klna '1'0tal 31 Decemoer U84

IV. OTHER SPECIAL PROGRAMMES

.1. Cyprus Operatlon 8 tll4 781

Agriculture 630 000 b30 000Lower seconaary eaucatlon 916 704 916 704~ultipurpose asslstance 128 774 .128 774Healtn 5 403 221 5 403 221Supplementary ala 140 147 146 147Shelter 56 5118 56 5811Transport 51 000 51 000Programme support

ana aamlnlstratlon :.!4:.! 110 :.!42 110

Tota.L & 814 7111 7 574 544 7 574 544 1 240 2372. Oraerly Departures

from Vlet Nam 3 705 4611

Promotlon ot resettlement 2 035 000 2 035 000Programme support anaaomlnlstratlon 410 2:.!3 410 223

Tota.L 3 705 468 2 445 223 2 445 223 1 260 2453. Assistance to Uyandan Returnees

to tne west Nile 3 532 736

Agrlculture154 576 154 570MUltlpurpose asslstance 7b2 b43 70:.! 643Healtn or medical asslstance 9U7 320 907 320Verllcles 150 UOO 15U 000

Tota.L 3 532 73b 1 819 903 154 570 1 974 539 .1 558 1974. South-East Asia Antl-PlCacy

Programme 3 446 11lb

Multlpurpose asslstance 2 !lUU 000 2 900 UOO

Total 3 446 1l.L6 2 9UO OOU 2 900 000 546 8105. Asslstance to ~zarnoicans 10

Zlmoabwe 1 621 923

~ultlpurpose asslstance 415 000 415 000

Total 1 021 923 4.15 UUU 415 000 .1 20b 9:.!36. Asslstance to Persons ot

Concern In Somal1a anathe Suaan 1 654 ?!I6

Emergency assistance 797 195 797 1951"000 llt>7 5UO 857 500

SUbtotal 1 654 796 .1 654 695 1 654 6~5 10.1

-50-

'., ..:..-"

SCHEDULE f) (contlnueo)

unoDl1gateoTOtal funds Expenolture balances as atavallable CaSh Klno TOtal 31 Decelllber 19l54

Suoan 10 f)87 177

Blankets bll 306 68 306Emergency assistance 3 08f) 000 3 08f) 000Fooo 439 279 1 f)01l 2f)0 1 947 f)29Multlpurpose asslstance 117 032 87 032Shelter lS2 6111 82 bill'l'ransport 211f) 714 211f) 714

SUDtotal 10 f)87 177 3 f)24 279 2 031 983 f) f)f)b 262 f) 030 91f)

TOtal 12 241 973 f) 178 974 2 031 983 7 210 9f)7 f) 031 Olb

7. Asslstance to Returneesto Ethlopla 8 380 2f)1l

Local settlement/lntegration 2 000 000 2 000 000Multlpurpose asslstance 300 000 300 000Vehlcles 37 831 37 831Programme support ana

admlnlstratlon bOlS 208 608 208

TOtal 3 380 2f)8 2 9011 20lS 37 831 2 946 039 434 2H

8. Emergency Rel1et AsslstanceIn Ethlopla 2 383 3112

Emergency asslstance 1 022 f)1l2 .L 022 f)1l2Vehlcles l Olf) 000 1 Olf) 000

Total 2 383 382 2 037 f)82 2 037 f)82 34f) lSOO

9. Trust Funo tor Repatr latlonot Ethloplan Retugees fromD)lDOUtl l 1122 90l

Repatr iatlon 1 000 000 .L 000 OUO

Total 1 &22 901 1 000 000 1 000 000 1122 901

10. Other trust funas

Angola 726 32f)

Clothlng 76 081 76 08lDomestlc equlpment 53b 536FoOO 371 000 371 000Lower seconaary eaucatlon l l56 1 l56Multlpurpose asslstance 221 632 221 632

Total 72b 32f) b70 4U5 b70 405 55 920

Argentlna 349 995

MultlpurpOse asslstance 349 !f95 349 995

Total 349 995 349 995 349 9!ff)

-51-

SCHEDULE 5 (contJ.nueaj

UnoblJ.gateaTotal tunas ExpendJ.ture balances as atavaJ.lable Casn KJ.na Total 31 December 19ij4

Belgium 740 318

Programme support andaclmJ.nJ.stratJ.on 4b 6ij3 46 6ij3Local settlement/J.ntegration 6 901 6 ~OlMUltJ.purpose assJ.stance 9 7:!3 9 723

Total 740 318 63 307 63 307 677 011

~ 22 64:t

Supplementary aJ.a 22 642 :t2 64:t

Total 22 64:t 22 642 2:t 64:t

~ 6 4:t0

Programme support anaaamJ.nJ.stratJ.on 6 420 6 420

Total 6 420 6 420 6 4:t0Central Atrican RepuolJ.c 1 944 392

Fooa 1 752 205 1 752 205Shelter .1.24 294 .1.24 294

Total 1 944 39:t 1 1176 499 1 876 499 b7 893

~ 54 294

Healtn or meoJ.ca.l. assJ.stance 54 294 54 294

Total 54 294 54 294 54 294

Costa Rica 4 965

CounsellJ.ng 1 679 1 b79

Total 4 965 1 679 1 679 3 2ijt>Democratic Kampuchea 3 343 593

FOOd.I. 356 37t> .I. 356 37t>MultJ.purpose assJ.stance 889 900 ij89 !lOOProgramme support ana

acimJ.nlstratJ.on Hb 18:t .1..1.6 .1.82

Total J 343 593 1 006 082 1 35t> 37b 2 362 458 9tn D5DjJ.Douti 259 155

FcociUI:l 750 218 750IolultJ.purpose assIstance 40 405 40 405

Total. 259 155 259 155 259 155

-52-

SCIiEDULE 5 (contlnuea)

J

at UnoD1igatea

19114 Total funds Expencilture Dalances as atavallaDle CaSh Kino Total 31 December 1984

~ 18 093

Local settlement/lntegratlon 18 093 111 093

'l'Otal 18 093 18 093 18 093

Etblopla 3 937 405

FOOd 1 313 311 2 217 :t5U 3 530 561Legal asslstance 125 604 125 1104Supplementary ala 440 440

Total 3 937 405 1 439 355 2 217 250 3 ,,511 1105 280 1l0U

GUlnea 1 102 000

Asslstance to IrlanJaya 1 102 000 1 i02 000refugees

Total 1 102 000 1 102 000 1 102 000

Honduras 139 500

FOOd 133 500 133 500

Total 139 500 133 500 133 500 6 000

Hong Kong 54 794

Medlcal asslstance 41:> 413 46 413Clotblng 8 381 8 381

Total 54 794 46 413 8 3111 54 794

IndoneSla 15 000

Food 15 000 15 000

Total 15 000 15 000 15 000

Japan 128 402

Local settlement/lntegratlon 1 154 1 154Mu1tlpurpose aSslstance 106 667 106 b67

Total 128 402 lU7 1121 107 821 20 581

Lao People's DemocratlcRepublic 1 156 534

Programme support andaamlnlstratlon 6 072 6 U72

Multipurpose assistance 630 000 630 OUO

Total 1 156 534 636 072 636 u72 520 462

Mexico 248 000

FOOd 200 OUO :tOU 000

'l'Otal 248 000 200 000 200 UOO 48 000

-53-

SCHEDULE ~ (cont1nUea)

UnoDligateaTota.l. funds Expend1tuce balances as atava11able Cash K1na Total 31 Decemoer 1984

Pak1stan 25 Olll 192

Mult1purpose ass1stance l:I 902 11 902Transport 191 191&lankets 21 588 :tl 5811Domestlc equipment 4 736 842 4 736 842Fooa 16 209172 16 209 172Healtn or medical ass1stance 843 484 843 4114Water.I. 226 4.l.5 1 2:t6 US

Total 25 081 192 9 093 23 037 501 23 046 594 2 034 5911Ph111ppines 199 990

uower seconaary eaucat10n 13 323 13 323MUlt1purpose ass1stance 186 667 18b 667

Total 199 !l90 199 990 .1.99 990

Somal1a 13 498 964

Agr1culture 230 000 230 000FoOa 3 995 9J.:t 7 977 153 11 973 065Treatment/renaD1.1.1tat1on 56 556 56 SSbof hanci1cappeawater 32 787 32 7117Clothing 10 462 10 462Lower seconaary eaucat10n .LOO 000 lOO 000MUlt1purpose assistance 69 503 69 503Hea.Ltn or meaica.l. ass1stance 150 000 .1.50 000

Tota.l. 13 498 964 4 315 255 8 307 .1.18 12 622 373 87b 591

~ 2 on 673

Fooa 1 175 000 6114 375 1 1159 375Lower secondary education 54 687 54 687Mea1ca.l. ass1stance i7 72b 17 726

Total 2 012 673 1 229 6117 702 101 1 931 788 110 £IllSI:>waZiland 30 000

MU.l.t1purpose ass1stance 30 000 30 000

'l'Otal 30 000 30 000 30 000Synan Arab RepUbl1c 20 000

Local sett.l.ement/1ntegration 20 000 20 000

Tota.l. 20 000 20 000 20 000

-54-

-55-

,-

SCHEDULE 5 (concluaea)

Total funasaYa~laDle Casn

ExpenditureKino Total

unoo!igateaoaJ.ances as at

31 DeceJlll)er 1984

HEADQUARTERS AND VAkIOUS 31 095 142

Jun~or Protess~onal Officers 1 b47 154 1 647 154Lower secondary eaucation 42 000 42 000Mult~purpose ass~stance ~1I4 1176 384 117bSuppJ.en1entary a~a 360 490 360 490Counselllng2~3 144 223 144Trust Funa tor Hana~cappea

Refugees 200 000 200 000Programme support anaaam~n~strat~on 2 40b 357 2 406 357Worla BanK project in Paklstan 4 543 6::.7 4 543 657Total ~l 095 142 9 1107 b711 1I 1107 6711 21 287 4b4TOTAL OTHER TRUST FUNDS 93 142 652 24 036 362 39 434 llb9 63 471 231 29 671 421TOTAL OThER SPECIAL PROGRAMMES 134 093 8119 50 ~J.6 1156 4.L 6511 259 9J. 97b li5 42 117 774

-56-

SCHEDULE 6

STATUS OF PRIOR YEARS' PROJECTS AS AT 31 DECEIotBEk 1!1l14 - ALL lo'UNDS

Obl1gatlons liqulaate%utstanolng by country/area/operatl0nUnoDligateo

(Unlteo States oollars)lla.l.ances as atIJ. Decelllller 1984

Unl1qu1.oateo payments unllquloateoSOurce ot funos oDllgatl0ns as at ourlng CanCel.l.atl0ns oDllgatl0ns as at

COuntry/area/operatlon 1 January 1984 1984 Qunng 1984 31 Decemoer 19114

GENERAL PROGRAMMES

Annual programme

Algeria 2 937 351 2 336 032 101 926 499 393Angola 2872 594 1 770 838 1 0311 208 63 548Argentlna 268 783 n5977 28 002 24 804AustralUl 41 194 21 2bl 19 933Austrla 4 361 4 361

2J. 2117 4b4 &anglaoesh 10 891 3 491 7 400Belglum 15 882 13 679 2 203

29 b71 421 Benin 7 282 5 190 2 O!l2Botswana 153 831 5 194 148 637

42 117 774 BUrkina Faso 69 343 10 595 58 '/48BurunOl 1 8110 075 217 754 4 938 i 657 383Cameroon 423 422 120 303 24'J 679 54 440Canada 10 985 1 458 9 527Central Atrican Republic 57 766 27 548 30 218Cnad 4 572 i 226 3 346Chlna 1 411 197 1 345 595 65 602congo 42 316 28 9S1 13 3b5Costa Inca 536 167 246 676 289 491Cyprus 219 219DJiooutl 936 820 484 145 ·\44 675 8 000Egypt 537 325 168 030 5 841 363 454Ethiopia 500 378 179 500 J.99France 11 808 1 657 10 151Gabon 32 693 3 908 21 646 7 13!1Germany, Federal RepubllC ot 190 352 29 002 16J. 350Gnana 48 044 25 74& 22 298Greece 170 4115 .1.25 000 20 4115 25 000Honauras 784 623 193 7110 568 789 22 054Hong Kong 639 475 414 1147 2011 409 J.6 219InOla J.66 547 34 &38 112 282 19 627Indonesla 417 661 302 112 1.1.5 549Iran (Islamlc Republic ot) 2 536 172 2 087 765 35 120 413 287Italy 10 2115 b 040 4 245Ivory Coast 68 549 47 048 21 501Jamaica 23 987 10 937 13 05'0Japan 115 885 115 b86 199Kenya 298 003 76 214 163 872 57 917Lao People's Democratic Repub.l.ic 65 332 50 b99 7 949 6 684Latln America:

Northern Latln Amerlcan countrles 1 5bb 3118 909 S83 4114 251 172 554SOuthern Latin American countries 110 166 20 203 79 263 10 700~rtn-western Soutn Amerlcan countrles 59 086 4 100 46 0116 Il 900

Lebanon 50 760 22 774 27 245 741Lesotno 27b 493 141 989 133 594 910Lllleria 28 641 11 547 17 094/oIacao 52 997 52 997MliIlayslll 1 396 199 804 220 427 521 164 458Mall 522 522"'loale East l.i.3 831 29 523 70 8115 13 423Morocco 2 80b 2 806

-57-

SC:iEDULE 0 (cont1nued)

Unl1qu1aated Payments Un11qu1dateasource ot funds oOllgations as at aur1ng Cancel1at1ons oOllgat1ons as at

country/area/operation 1 January 1984 1984 auring b84 31 Decemoer 19&3

Mozambique :l16 971 187 373 29 5911tolether1anas 217 217Nicaragua 344 b11 3 530 341 281N1ger 1 78& 1195 893N1ger1a 566 163 164 590 395 081 5 892Pak1stan 11 202 399 5 106 234 5 786 1115 309 9110Papua New GU1nea 97 829 11 740 110 089Peru .1.90 744 154 735 12 009 24 000Pnihpp1nes 875 200 525 U18 344 J.9:l 6 050portugal 18 893 210 18 683Rwanaa 452 77b 230 409 222 367Senegal 57 544 3 719 53 825Sierra Leone 493 046 200 020 293 020Slngapore 54 118 52 937 1 181Somalia 7 301 367 2 370 985 4 512 734 411 041lSpa1n 29 3b2 12 675 16 707Sudan 11 064 616 o 410 19b 4 549 547 704 873Swazilana 122 779 b6 008 5b 771Thailana 2 377 513 1109 106 1 508 407Togo 34 988 34 91l1lTunis1a 2 720 2 72uTurkey 74 390 70 897 3 493uganda b5b 1100 017 130 32 91b 6 7bOUn1ted K1ngdom ot Great Br1tain and

Nolthern Irelana 70 061 63 175 7 486Unitea RepUblic ot Tanzania 2 415 333 1 291 :l11 78 920 1 045 19bUn1ted States ot Amer1ca 75 762 35 222 40 540Viet Nam 5911 582 452 351 146 231West African countr1es (otners) 2 662 513 2 149Yugoslavia 70 311 24 247 46 064Zaire 1 591 693 835 052 472 b97 2113 344Zambia 774 014 424 440 249 777 99 79721mbabwe 200 453 160 479 17 371 J.6 603Other countries 1n As1a 701 30b 5116 477 114 1131Overall al1ocat1ons 3 152 1157 1 375 057 1 676 873 100 927

Total 68 451 900 34 787 965 27 034 7:37 0 629 J.911

Emergency Funa

Belgium 23 000 23 000Costa lUca 341 819 220 lb2 121 057Cyprus 62 504 b2 1110 324Ethiop1a 944 096 896 447 24 904 22 bb5France 75 000 75 000Iran (Islam1c Republ1c of) 252 020 109 095 112 925Italy 03 220 HI 837 43 3&3Lebanon 377 605 339 431l 38 107Lesotho 5 794 5 794Sudan 622 972 022 972Syrian Arab Repubhc lOO 768 45 23b 55 530Uganda .1.07 265 lOO 729 6 530West African countr1es (otners) 86 900 3 5111 113 3112Zambia 315 809 310 5114 5 2:l5Zimbabwe 2 212 2 n2OVerall allocat1on 12 483 12 483

Total 3 393 467 :l 190 :l2& 1 041 1119 162 0:'0

-58-

~~~~_~__""""-;:;-;;;-"""""~""""_~ .-__ " .~ __• .~ __ "~:'_~.="'::;i.~7C1. 7" r __~ __ ~.

'. • 'I ,


Unl~qu~datea

obl~gat~ons as at31 December 19&3 unliq\l~dateci Payments unliquiaatea

Source of tundS oDl~gatl0ns as at aurlng Cancellat~ons obl1gatl0ns as atCountrYlare~/operation 1 January 1984 1984 ciuring 1984 31 December 1983

SPECIAL ACCOUNTS

5 892 Revolvlng Funa tor statt Houslng 290 000 1.43 013 146 9117309 9110 LOng-Playing Recorci Scheme 120 380 48 090 n 290

24 000 Total 410 380 191 103 219 277

6 050 -SPECIAL PROGRAMMES

Refugee eaucatl0n account

Algeria 9 70b 9 475 190 414l.L b48 Bangladesh 45 570 20 212 15 594 9 764

Benin 145 326 30 302 115 024704 873 13urkina Faso 71 950 51 &76 20 274

Burunch 76 007 51 241 24 766Cameroon 105 384 38 773 44 9E, 21 636Central Afrlcan Repulll1c 149 Ob9 103 110 45 959COngo 141 517 98 755 20 517 22 245

3 493 Costa Rlca lJ. .1.05 445 10 6606 7bO DjllloUtl 8 644 6 751 1 893

Egypt 1 453 725 gel 0&8 552 657Gallon 56 599 24 04& 32 553

1 045 Hb India 225 941 87 137 33 988 104 816Italy 125 000 125 000Ivory Coast 72 742 37 1127 34 915Kenya 1 688 .I. 6118Latin AIlIenca:

2113 344 NOrthern Latin AIlIerlcan countrles 86 744 5 b85 32 236 48 112399 797 Southern Latln American countrles 3 134 3 134lo6 603 NOrth-western South Amerlcan countrles 65 000 loO 000 20 000 35 000

Lesotho 14 925 13 092 1 833100 927 Lillena b26 626

Midale East 138 678 67 377 7.1. 3016 629 lo911 Morocco 16 630 3 223 & 177 7 230

Nicaragua 20 000 10 691 9 309Niger 21 000 8 303 12 697Nigeria 148 005 52 158 57 741 38 106Pakistan 170 49& 64 502 105 994

121 b57 Portugal 30 000 30 000Rwancia 132 093 31 854 100 239

22 bll5 senegal 383 300 149 687 233 613Sierra Leone 17 &2& b 915 10 711somal1a 72 611 28 847 43 764spain 211 211Sudan 146 773 lJ.3 974 19 7b6 13 033Swazilana 4 2b7 2 067 2 200Togo 15 000 13 592 1 408TUnlS1a 107 376 57 940 31 368 18 068uganaa 22 465 6 708 15 757United Republ1c of Tanzanla 81 920 47 780 34 140

5 225 Zaue 382 948 84 439 81 829 216 680Zambla 12 511 10 855 1 b56

12 483 Overall allocations 191 359 65 711 32 602 93 046

162 050 Total 4 985 671 2 441 844 1 263 271 1 280 556

-59-

SCHEDULE 0 (COnCluaea)

Unllqulaatea Payments unl1qulaateaSource of tunas obllgatlons as at aur lng CancellatIons oblIgatIons as atCountry/area/operatlon 1 January l!ltl4 1984 ourlng 19b4 31 December 19b3

OTHER SPECIAL PRClG~S

Cyprus Operatlon 2 778 150 1 6H 031 10!i 439 !i97 OtlOoroerly Departures trom Viet Nam 289 265 115 619 173 646Asslstance to Returnees to Etnlopla 2 068 142 !i34 19:.! 1 U07 53U 120 4:.!0Trust Funa for Repatrlatlon ot£thloplan Retugees trom DJ1DOutl 2 399 114 :< 193 787 2U5 J:.!7

Otner trust tunas

Algerla 43 5U8 43 5U8 u:lCl

AngOla 569 982 132 320 tlo 437 57u z;:)

Argentlna 13 13~Bangladesh 78 634 14 3U3 64 331 .-'l.-'l

Belglum J.55 049 :< U02 152 987 ..:Botswana 70 15tl 18 604 51 554 ICentral Atrlcan kepuo11c 108 200 lUtl 2UU ..."

Chad 1 456 500 102 093 1 20U UUO !i3 tiU7 J\.....Democratlc Kampuchea 03 549 33 :.!57 30 29:<.:::DJiDOutl 118 000 5!i ltll 10 tl19 48 DUO >ilcoEgypt 937 870 07 ffiEthlopla 955 466 3 390 100 170 tl51 9UU u.... tiI

Honduras 793 375 6ti9 025 lU3 75u Cl;>l

Inaonesla 46 OGO 40 uuO .-'l -i;:) '"

Japan 54 691 39 817 1 !i04 1:< !i7U CltiI Eo<

Kenya 22 on 10 411 11 660 :I: ..:u

Lao People's Democratlc RepUOllC 922 002 nu 0:<3 53 9110 ti7 !i!i9 Vl JJ..:Lesotno :l28 949 33 147 195 802u:l

Nlgerla 92 102 92 102 z0

Pakistan 10 727 563 14 335 337 .I. 041 597 35U 62!i ....Eo<

Rwanda 36 525 22 lU7 14 418 ..:"

SOma11a 13 192 57.1. 12 001 tl03 546 lJo:< 643 9Ub .....-'l

Sudan 1 32tl :<84 7:<2 254 6U6 U30 .:a0

Swazllana 243 529 237 706 5 tl23~

Thallana 633 220 107 :<94 405 920 0Uganoa 1 594 575 400 082 n 1 194 422Uni tea Repuollc ot Tanzanla 74 002 1 242 72 760Vlet Nam 437 752 103 999 5 709 267 !itl4Zaue 1 574 493 444 250 261 1120 tlb8 411ZallUlla 21 179 19 600 25 1 494zlmoabwe :.!tl 3tl9 11 776 16 613Headquarters ana varlOUS 2 654 929 2 192 390 379 tl51 tl:< otlllTotal 5.1. 860 868 37 600 844 7 u55 102 7 2U4 922

Grana Total 129 102 280 77 211 9tl4 36 394 299 15 496 OU3

-60-

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-----

SCHEDULE 9

INVESTMENT OF FUNDS AS AT 31 DECEMBER 1984

(Un1tea states aollarS)

Banks

Nat1ce aepos1t accounts

Perlod

Rate(percentageper annum) Mlltur:o.ty Amount

IIccruealnterest

C1t1bank, Zur1chToka1 Bank, LonaonBanque Parlbas, GenevaM1tSU1 Bank, LondonSOC1ete de Banque SU1sse, Geneva

DepoS1t accounts

Pr1vatbanken, CopenhagenEuropean Arab Bank, BrusselsBanco Exter10r de Espafta, Maar1aBank of MOntreal, LonaonMorgan Bank Neder!ana, AmsteraamSyn01cate Bank, LondonBanque Belge, LondonAustralla ana New Zealana Banklng Group,

Londonun10n de Banques Arabes et Fran~alses, ParlsBank of Tokyo, LondonInternat10na! Westmlnster Bank, LondonCanad1an Imper1a! Bank ot Commerce, LonaonM1tsub1Sh1 Bank, LondonBanque ~orms, ParisBanca Nazionale del Lavoro, LondonBanco Exter10r ae Espafta, Mllar10Den Norske Cred1tbank, LuxembourgChemical Bank, ZuriCh.Banque Scandlnave en SU1sse, GenevaIstituto Bancar10 San Paolo oi Tor1no, TurinOsterreich1sche Landesbank, V1ennaScanainavia•• Bank, LonaonNora1c Bank, LonaonBanque Worms, ParlsSal. Oppenheim, CologneRoyal Bank ot Canaaa, Par1sGenossenschaftl1sche Zentralbank, ViennaSaud1 Internat1ona! Bank, LonaonUnion ae Banques Sulsses, GenevaStandard Cnarterea Bank, LonoonManufacturers Hanover Trust ca., LondonSamuel Montagu, LonaonBarclays Bank International, LonaonMorgan Grente!!, LonoonToka1 Bank, LondonBank of Tokyo, LonaonChase Manhattan Bank, ParisSociete Generale, ParisAmsterdam Rotterdam Bank, Amsterdam

2 aays 8 1/42 aays 112 aays 7 3/42 aays 11 1/22 aays 8 1/4

b montns 12 7/1J6 l1lOnths .1.2 7/86 l1lOnths 12 15/166 l1lOntlls 12 7/86 monthS 12 13/166 l1lOntlls 12 29/3:t3 months 11 318

3 montns 11 5/.1.63 months 11 3/113 montns 11 3/83 montns 10 1/43 monthS 10 1/43 l1lOnths 10 1/43 monthS 10 5/164 l1lOnths 1.1. 7/1&4 montns II 9/1&3 months 9 7/&3 monthS 9 3/43 months 9 7/83 monthS 9 7/84 l1lOnths !O 3/1J4 monthS !O 7/&3 montlls 9 1/83 monthS 9 1/113 monthS 9 l/lJ4 monthS 9 7/114 montlls 9 7/84 monthS 9 15/1&4 monthS 9 7/1J4 monthS 9 7/114 montlls 9 7/83 montlls 8 11/1&3 montlls 8 H/lb4 monthS 9 3/1&4 monthS 9 5/1&4 montns 9 1/44 montlls 9 l/IJ4 montns !I 1/44 l1lOnths 9 !/&

-65-

7 !lOO 0001 000 000 .1.05 2153 000 000 9 4793 000 000 lIJ4 !I 5115 000 000 13 750

19 500 000 313 4U2---

9 January 85 3 000 000 187 7&09 January 85 2 000 000 .1.25 '.1.749 January 85 3 000 000 188 6729 January 85 5 000 000 312 9349 January 85 5 000 000 311 4159 January as 1 000 000 &2 7399 January 85 3 OllO 000 711 f>77

!I January 85 3 000 000 711 2459 January 85 2 000 000 52 4519 January 85 3 000 000 78 677

3.1. January 85 2 000 000 34 73631 January 85 3 000 000 52 10431 January 8~ 5 000 OOU a& 8403.1. January 85 3 000 000 52 42211 February 85 3 000 000 79 10911 Feoruary 85 3 000 000 79 97419 February 85 5 000 000 57 60419 February 85 5 000 000 56 117~

19 February as 5 000 000 57 60419 February 115 3 000 000 34 5622a February 85 2 000 000 35 lbO28 February 85 3 000 000 55 281111 March 85 3 000 000 10 646!8 March &5 2 000 000 7 097.1.& Marcll 85 3 000 000 10 64619 Marcn 85 3 000 UOO 34 5&319 March 85 5 000 000 57 60419 March 85 3 000 000 34 78119 March 85 3 000 000 34 Sf>319 March 85 4 000 000 46 08319 Marcll 85 3 000 000 34 5&228 March 85 4 000 000 2 89&2& Marcll 85 4 000 000 2 89&17 Apn185 2 000 000 7 14617 Apnl 85 5 000 000 111 108J.7 April 85 3 000 000 .10 79217 Apn185 3 000 000 10 64617 Apr1! 115 5 000 000 17 98617 Apnl 85 3 000 000 10 64&

130 000 000 2 510 li7li

ANNEX TO SCHEDULE 9

CASH AND INVESTMENTS 1980-1984

(United States dollars)

1980 1981 1982 1983 1984

Cash and investments on 31 December

Current accounts 9 972 2 635 5 322 4 535 6 73448-hour accounts 1 800 2300 3 600 10 750 19 500Deposit accounts 146 948 202 953 200 800 189 000 130 000

158 720 207 888 209 722 204 285 156 234

Average in hand during year

In current accounts 11 794 7 85C 7 583 6 623 8 766Invested (48-hour and depositaccounts) 189 457 168 242 196 185 185 386 150 343

201 251 176 092 203 768 192 009 159 109

Percentage of total invested 94% 96% 96% 97% 94%Interest earned - total 26 575 29 071 28 745 18 678 16 579 ~/

Of which: on current accounts 315 301 204 208 136on invested funds 26 260 28 770 28 541 18 470 16 443

Average rate of interest earned

On average funds in hand and bank 13.20% 16.51% 14.11% 9.73% 10.42%On average invested funds 13.86% 17.10% 14.55% 9.96% 10.94%

y The amount of $16,378,000 shown on statement II under "Other income" ismade up as follows:

Interest earnedExchange differences and bank charges

-66-

16 579 286.80(201 258.36)

16 378 028.44

34

134;00

100

'34

66

43

09

79 !!./

3613

!%1%

is

NOTES TO THE ACCOUNTS

Note 1. Statements I and II and schedules 1 to 9 are an integral part of theaccounts.

Note 2. The following ex gratia payment was made during 1984: a grant toMrs. Mamookho Alix Lebeko, widow of deputy warden pitso Francis Lebeko, who died ina car accident in Hleoheng, Lesotho, on 7 April 1984 (eauivalent to three months'salary plus the expected cost of the funeral, $1,811.48).

-67-

IV. SUMMARY OF BASIC ACCOUNTING POLICIES APPLICABLETO THE VOLUNTARY FUNDS ADMINISTERED BY THEUNITED NATIONS HIGH COMMISSIONER FOR REFUGEES

Basis of accounting

1. The UNHCR voluntary funds accounts are maintained in accordance with theFinancial Rules for voluntary funds administered by the united Nations HighCommissioner for Refugees as promulgated in 1974 and consolidated in documentA/AC.96/S03/Rev.2 dated 30 June 1981.

2. The accounts of UNHCR's voluntary funds cover the calendar year. They aresubmitted to the United Nations Board of Auditors and the Executive Committee ofthe High Commissioner's Programme.

3. Funds at the disposal of the High Commissioner for purposes falling outsidethe annual programme and Emergency Fund are recorded as trust funds, reserves orspecial accounts as may be appropriate in accordance with the Financial Rules.

4. The writing-off of losses of cash, property or the book value of accountsreceivable, including the conversion of loans into grants, is governed by financialrule 10.6. A statement of all amounts written off is submitted to the Board ofAuditors with the annual accounts.

5. Financial transactions are recorded in the amounts on an accrual basis. Thus,all firm pledges (except pledges announced in 1984 for the 1985 general programmes)are recorded as income in 1984, even if they concern programmes whose budgetaryperiod extends into 1985 and therefore may be partially obligated in 1985. Theterm "expenditure" designates total obligations incurred up to 31 Decemher 1984,whether liQuidated or not. Agreements or letters of instruction signed prior to31 December 1984 but for projects commencing in 1985 are not included in 1984expenditure.

Contributions

6. Cash received for pledges is recorded as the United States dollar eQuivalentcalculated at the United Nations operational rate of exchange prevailing on thedate of receipt. Pledges unpaid are adjusted to their dollar eQuivalent calculatedat the United Nations operational rate of exchange prevailing on 30 June and31 December of each year. Pledges outstanding for a period exceeding five yearsare not shown in the accounts, but are retained in memorandum records, except forone trust fund amount from the United States of America on which the expendituredetails are being finalized.

Translation of currency

7. The accounts of UNHCR are maintained in United States dollars. Transactionsin other currencies are translated into United States dollars at the United Nationsoperational rates of exchange prevailing at the time of the transaction. At theyear-end, cash, investments and sundry accounts receivable and payable incurrencies other than United States dollars are translated at the applicable UnitedNations rates of exchange. Exchange differences are debited or credited to theGeneral Fund.

-68-

I theghIment

ey arettee of

outsiderves orules.

auntsfinancial

ard of

is. Thus,rogrammes)::Jetary

Ther 1984,rior to1984

liva1entm the:alculatedtnd

! years:ept forIditure

actionsd NationsAt the

le uni tedo the

Fixed assets

8. Non-expendable property purchased out of the voluntary funds of UNHCR andownership of which remains vested in UNHCR is charged as expenditure to theappropriate budget accounts in the year of acauisition; it is not included i!~ thebalance sheet but is recorded in separate inventories. The book value as at31 December 1984 of non-expendable property held for administrative purposes was$12,073,302.

Investments

9. Short-term investments of monies not immediately reauired are made inaccordance with financial rule 9.1 and a report on such investments is included inthe annual accounts (schedule 9). Income from investments is credited to theGeneral Fund as provided for in financial rule 9.3.

Deferred expenditure

10. Following the Executive Committee's approval of the allocation of funds for1985, and provided that appropriate income was available, the procurement in 1984by UNHCR of supplies considered essential to permit projects to begin in early 1985is recorded in these accounts as deferred expenditure, which, in 1985, will becharged to the appropriate projects.

85-20785 5533-34f (E) -69-

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