A/HRC/38/27 IV. Financial situation of the Voluntary Fund Table 1 Statement of income and expenditure for the period 1 January–31 December 2017 (United States dollars) I. Income Voluntary contributions received in 2017 Gain/loss on exchange Pledges received 540 918 16 449 100 000 Government of the United Arab Emirates (unpaid) Interest and miscellaneous income Total income 12 768 670 135 II. Expenditure Staff costs Other personnel costs (consultants’ fees and travel) 83 468 108 929 Staff travel 10 556 Travel of representatives/participants to meetings and seminars 47 628 Contractual services 76 230 General operating and other direct costs Equipment, vehicles and furniture Grants out (<$50,000) and fellowships Programme support (indirect) costs Total expenditure 196 42 511 369 518 Adjustments to prior year expenditure (liquidation of commitments) 471 025 Net excess (shortfall) of income over expenditures for the period 771 642 Opening balance 1 January 2017 Other adjustments (prior period) 776 269 Unpaid pledges 100 000 Total fund balance as at 31 December 2017 1 447 911 Table 2 Contributions to the Voluntary Fund for Financial and Technical Assistance in the Implementation of the Universal Periodic Review, from the establishment of the Fund to 31 December 2017 (United States dollars) Donor Contribution Year 2008/09 Colombia Russian Federation United Kingdom of Great Britain and Northern Ireland 40 000 450 000 45 326 Biennium 2010–2011 8 Germany 148 148 Morocco 500 000 Russian Federation 200 000 United Kingdom of Great Britain and Northern Ireland 133 707