United Nations

A/RES/50/210


General Assembly

Distr. GENERAL  

16 February 1996

ORIGINAL:
ENGLISH


Fiftieth session
Agenda item 134


           RESOLUTION ADOPTED BY THE GENERAL ASSEMBLY

        [on the report of the Fifth Committee (A/50/846)]


          50/210. Financing of the United Nations
                  Observer Mission in Liberia

     The General Assembly,

     Having considered the reports of the Secretary-General on
the financing of the United Nations Observer Mission in Liberia
 1/ and the related oral report of the Chairman of the Advisory
Committee on Administrative and Budgetary Questions,  2/

     Recalling Security Council resolution 866 (1993) of 22
September 1993, by which the Council established the United
Nations Observer Mission in Liberia, and subsequent resolutions
by which the Council extended the mandate of the Observer
Mission, the latest of which was resolution 1014 (1995) of 15
September 1995, and resolution 1020 (1995) of 10 November 1995,
by which the Council adjusted the mandate of the Observer
Mission,

     Recalling also its decision 48/478 of 23 December 1993 on
the financing of the Observer Mission and its subsequent
resolutions thereon, the latest of which was resolution 49/232 B
of 12 July 1995,

     Reaffirming that the costs of the Observer Mission are
expenses of the Organization to be borne by Member States in
accordance with Article 17, paragraph 2, of the Charter of the
United Nations,


     Recalling further its previous decision regarding the fact
that, in order to meet the expenditures caused by the Observer
Mission, a different procedure is required from that applied to
meet expenditures of the regular budget of the United Nations,

     Taking into account the fact that the economically more
developed countries are in a position to make relatively larger
contributions and that the economically less developed countries
have a relatively limited capacity to contribute towards such an
operation,

     Bearing in mind the special responsibilities of the States
permanent members of the Security Council, as indicated in
General Assembly resolution 1874 (S-IV) of 27 June 1963, in the
financing of such operations,

     Mindful of the fact that it is essential to provide the
Observer Mission with the necessary financial resources to enable
it to fulfil its responsibilities under the relevant resolutions
of the Security Council,

     1.   Takes note of the status of contributions to the United
Nations Observer Mission in Liberia as at 19 December 1995,
including the contributions outstanding in the amount of
8,684,042 United States dollars, representing 15 per cent of the
total assessed contributions from the inception of the Observer
Mission to the period ending 31 December 1995, notes that some 22
per cent of the Member States have paid their assessed
contributions in full, and urges all other Member States
concerned, particularly those in arrears, to ensure the payment
of their outstanding assessed contributions;

     2.   Expresses concern about the financial situation with
regard to peace-keeping activities, particularly as regards the
reimbursement of troop contributors, notably those troop-
contributing Member States that have paid their assessed
contributions, which bear an additional burden owing to overdue
payments by Member States of their assessments;

     3.   Urges all Member States to make every possible effort
to ensure payment of their assessed contributions to the Observer
Mission promptly and in full;

     4.   Endorses, on an exceptional basis in the absence of a
written report, the oral observations and recommendations
presented by the Chairman of the Advisory Committee on
Administrative and Budgetary Questions;

     5.   Notes with concern the exchange of posts between the
Observer Mission and the United Nations Protection Force, which
is not properly reflected in the report of the Secretary-General;

     6.   Requests the Secretary-General to take all necessary
action to ensure that all United Nations activities related to
the Liberian peace process are administered in a coordinated
fashion with a maximum of efficiency and economy;

     7.   Approves, on an exceptional basis, the special
arrangements for the Observer Mission with regard to the
application of article IV of the Financial Regulations of the
United Nations, whereby appropriations required in respect of
obligations owed to Governments providing contingents and/or
logistic support for the Observer Mission shall be retained
beyond the period stipulated under financial regulations 4.3 and
4.4, as set out in the annex to the present resolution;

     8.   Decides to appropriate to the Special Account for the
United Nations Observer Mission in Liberia the amount of
9,773,600 dollars gross (9,608,200 dollars net), for the
maintenance of the Observer Mission for the period from 1 January
to 31 January 1996;

     9.   Decides also, as an ad hoc arrangement, to apportion
among Member States the amount of 9,773,600 dollars gross
(9,608,200 dollars net) in accordance with the composition of
groups set out in paragraphs 3 and 4 of General Assembly
resolution 43/232 of 1 March 1989, as adjusted by the Assembly in
its resolutions 44/192 B of 21 December 1989, 45/269 of 27 August
1991, 46/198 A of 20 December 1991 and 47/218 A of 23 December
1992 and its decisions 48/472 A of 23 December 1993 and 50/451 B
of 23 December 1995, and taking into account the scale of
assessments for the years 1995 and 1996;  3/

     10.  Decides further that, in accordance with the provisions
of its resolution 973 (X) of 15 December 1955, there shall be set
off against the apportionment among Member States, as provided
for in paragraph 9 above, their respective share in the Tax
Equalization Fund of the estimated staff assessment income of
165,400 dollars approved for the Observer Mission for the period
from 1 January to 31 January 1996;

     11.  Decides that, for Member States that have fulfilled
their financial obligations to the Observer Mission, there shall
be set off against the apportionment, as provided for in
paragraph 9 above, their respective share in the unencumbered
balance of 226,890 dollars gross (224,900 dollars net) for the
period from 23 October 1994 to 30 June 1995;

     12.  Decides also that, for Member States that have not
fulfilled their financial obligations to the Observer Mission,
their share of the unencumbered balance of 226,890 dollars gross
(224,900 dollars net) for the period from 23 October 1994 to 30
June 1995 shall be set off against their outstanding obligations;

     13.  Authorizes the Secretary-General to enter into
commitments in the amount of 12,169,600 dollars gross (11,838,800
dollars net) for the maintenance of the Observer Mission for the
period from 1 February to 31 March 1996, subject to the extension
of the mandate of the Observer Mission by the Security Council,
and that this amount be apportioned among Member States in
accordance with the scheme set out in the present resolution;

     14.  Invites voluntary contributions to the Observer Mission
in cash and in the form of services and supplies acceptable to
the Secretary-General, to be administered, as appropriate, in
accordance with the procedure established by the General Assembly
in its resolutions 43/230 of 21 December 1988, 44/192 A of 21
December 1989 and 45/258 of 3 May 1991;

     15.  Decides to keep the agenda item entitled "Financing of
the United Nations Observer Mission in Liberia" under review
during the fiftieth session.


                                            100th plenary meeting
                                                 23 December 1995



                              ANNEX

Special arrangements with regard to the application of article IV
       of the Financial Regulations of the United Nations

1.   At the end of the twelve-month period provided for in
financial regulation 4.3, any unliquidated obligations of the
financial period in question relating to goods supplied and
services rendered by Governments for which claims have been
received or which are covered by established reimbursement rates
shall be transferred to accounts payable; such accounts payable
shall remain recorded in the Special Account for the United
Nations Observer Mission in Liberia until payment is effected.

2.   (a) Any other unliquidated obligations of the financial
period in question owed to Governments for goods supplied and
services rendered, as well as other obligations owed to
Governments, for which required claims have not yet been
received, shall remain valid for an additional period of four
years following the end of the twelve-month period provided for
in financial regulation 4.3;

     (b) Claims received during this four-year period shall be
treated as provided for under paragraph 1 of the present annex,
if appropriate;

     (c) At the end of the additional four-year period, any
unliquidated obligations shall be cancelled and the then
remaining balance of any appropriations retained therefor shall
be surrendered.



                              Notes

1/        A/50/650 and Add.1.

2/        See A/C.5/50/SR.43.

3/        See resolution 49/19 B.

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