The Security Council, by its resolution 690 (1991) of 29 April 1991, established the United Nations Mission for the Referendum in Western Sahara (MINURSO) in accordance with the timetable outlined by the Secretary-General (see S/22464). The Security Council has since extended the MINURSO mandate in subsequent resolutions, the latest of which was resolution 1598 (2005) of 28 April 2005, which extended the mandate of the Mission until 31 October 2005.

At its resumed fifty-ninth session, in June 2005, the General Assembly decided to appropriate to the Special Account for MINURSO the amount of $47,948,400 for the period from 1 July 2005 to 30 June 2006, inclusive of $45,540,400 for the maintenance of the Mission, $1,969,000 for the support account for peacekeeping operations and $439,000 for the United Nations Logistics Base and to apportion among Member States the amount of $47,948,400 for the period from 1 July 2005 to 30 June 2006; also decided that there should be set off against the apportionment among Member States their respective share in the Tax Equalization Fund of $2,821,800 approved for the period from 1 July 2005 to 30 June 2006, comprising the estimated staff assessment income of $2,508,000 approved for the Mission, the prorated share of $278,300 of the estimated staff assessment income approved for the support account and the prorated share of $35,500 of the estimated staff assessment income approved for the Logistics Base; further decided that for Member States that had fulfilled their financial obligations to the Mission, there should be set off against their apportionment their respective share of the unencumbered balance and other income in the total amount of $3,872,700 in respect of the financial period ended 30 June 2004; decided that for Member States that had not fulfilled their financial obligations to the Mission, their respective share of the unencumbered balance and other income in the total amount of $3,872,700 in respect of the period ended 30 June 2004 should be set off against their outstanding obligations; and also decided that the decrease in the staff assessment income of $598,200 should be set off against the credits from the amount of $872,700 in respect of the financial period ended 30 June 2004 (resolution 59/308).