The Committee on Contributions meets annually for 3 to 4 weeks, usually in June of each year. The report of the Committee is considered by the General Assembly through the Fifth Committee at the following main session.
Every year the Committee considers requests for exemption under Article 19 of the Charter. The Committee also reviews the status of multi-year payment plans, and elements of the methodology of the scale of assessments.
The Committee held its seventy-sixth session from 6 to 24 June 2016. The report of the Committee is contained in document A/71/11.
With regard to the methodology for the scale of assessments, the Committee:
(a) Recalled and reaffirmed its recommendation that the scale of assessments be based on the most current, comprehensive and comparable data available for gross national income;
(b) Welcomed the increasing number of Member States implementing the more recent standards under the 1993 System of National Accounts (SNA) or the 2008 SNA, and expressed support for efforts by the Statistics Division of the Department of Economic and Social Affairs of the Secretariat to enhance coordination, advocacy and implementation of SNA and supporting statistics at the national level, with a view to enabling Member States to submit national accounts data on a timely basis with the required scope, detail and quality;
(c) Recommended that the General Assembly encourage Member States to submit the required national accounts questionnaires under the 1993 SNA or the 2008 SNA on a timely basis;
(d) Recalled and reaffirmed its recommendation that market exchange rates be used for the scale of assessments, except where that would cause excessive fluctuations and distortions in the gross national income of some Member States expressed in United States dollars, in which case price-adjusted rates of exchange or other appropriate conversion rates should be applied, if so determined on a case-by-case basis;
(e) Agreed that, once chosen, there were advantages in using the same base period for as long as possible;
(f) Agreed that a low per capita income adjustment (LPCIA) continued to be an essential element of the scale methodology;
(g) Agreed that an alternative approach for establishing the LPCIA threshold could be the world average per capita debt-adjusted gross national income;
(h) Also agreed that another alternative approach for establishing the LPCIA threshold could be an inflation-adjusted threshold;
(i) Decided to further consider all elements of the scale methodology at its future sessions in the light of guidance from the General Assembly.
The Committee also decided to study further the questions of large scale-to-scale changes and discontinuity in the light of guidance from the General Assembly.
The Committee agreed that any scheme of limits should not be an element of the scale methodology.
The Committee decided to study further the question of annual recalculation at future sessions in the light of guidance from the General Assembly.
With regard to multi-year payment plans, the Committee noted that no new multi-year payment plans had been submitted. The Committee recalled the past experience of the successful implementation of plans by several Member States, and recommended that the General Assembly encourage those Member States in arrears under Article 19 of the Charter of the United Nations to consider submitting multi-year payment plans.
The Committee encouraged all Member States in arrears requesting exemption under Article 19 to provide the fullest possible supporting information in support of their claim, including economic indicators. The Committee also urged those Member States to submit their requests as early as possible in advance of the deadline specified in General Assembly resolution 54/237 C.
The Committee encouraged the Member States concerned to address the growth in arrears by making annual payments exceeding current assessments in order to avoid further accumulation of debt. It also encouraged the Member States to consider the submission of a multi-year payment plan and to consult with the Secretariat as may be required.
With regard to exemptions from the application of Article 19 of the Charter, the Committee recommended that the following Member States be permitted to vote in the General Assembly until the end of its seventy-first session: the Comoros, Guinea-Bissau, Sao Tome and Principe and Somalia.
Under other matters the Committee:
(a) Decided to hold its seventy-seventh session from 5 to 23 June 2017.