A/RES/32/214 GA

VIII. Resolutions adopted on the reports of the Fifth Committee 205 Income section (US dollars) PART I. Income from staff assessment 1. Income from staff assessment . . . . . . . . . . . . . . . . . . . . . . . . . . 154 304 600 TOTAL, PART l PART II. Other income 154 304 600 2. General income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..... 12 807 000 7 006 600 3. Revenue-producing activities TOTAL, PART II GRAND TOTAL 19 813 600 174 118 200 2. The income from staff assessment shall be credited to the Tax Equalization Fund in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955; 3. Direct expenses of the United Nations Postal Administration, services to visitors, catering and related services, television services and the sale of publications, not provided for under the budget appropriations, shall be charged against the income derived from those activities. C 110th plenary meeting 21 December I 977 FINANCING OF APPROPRIATIONS FOR THE YEAR 1978 The General Assembly Resolves that for the year 1978: 1. Budget appropriations totalling $US 498,512,650 consisting of $US 492,956,650, being one half of the appropriations approved for the biennium 1978-1979 under resolution A above, together with supplementary ap- propriations for 1976-1977 totalling $US 5,556,00096 shall be financed in accordance with regulations 5.1 and 5.2 of the Financial Regulations of the United Nations as follows: (a) $9,906,800 being half of the estimated income other than staff assessment approved for the bien- nium 1978-1979 under resolution B above; (b) $610,500 being the increase in the revised income other than staff assessment for 1976-1977; (c) $224,151 being contributions of new Member States for 1976-1977; (d) $487,771,199 being the assessment on Member States in accordance with General Assembly resolu- tion 32/39 of 2 December 1977 on the scale of assessments for the years 1978 and 1979. 2. There shall be set off against the assessment on Member States, in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955, their respective share in the Tax Equalization Fund in the total amount of $US 84,812,500 consisting of: (a) $77,152,300 being half of the estimated staff assessment income approved for the biennium 1978- 1979 under resolution B above; (b) $7,660,200 being the increase in the revised income from staff assessment for 1976-1977. 110th plenary meeting 21 December 1977 32/214. Unforeseen and extraordinary expenses for the biennium 1978-1979 The General Assembly 1. Authorizes the Secretary-General, with the prior concurrence of the Advisory Committee on Admi·nis- trative and Budgetary Questions and subject to the Financial Regulations of the United Nations and the provisions of paragraph 3 below, to enter into commit- ments in the biennium 1978-1979 to meet unforeseen and extraordinary expenses arising during that biennium, provided that the concurrence of the Advisory Com- mittee shaH not be necessary for: 96 See resolution 32/202 A. (a) Such commitments, not exceeding a total of $US 2 million in any one year of the biennium 1978- 1979, as the Secretary-General certifies relate to the maintenance of peaoe and security; ( b) Such commitments as the President of the International Court of Justice certifies relate to ex- penses occasioned by: (i) The designation of ad hoe judges (Statute of the Court, Article 31 ) , not exceeding a total of $100,000; (ii) The appointment of assessors ( Statute, Ar- ticle 30), or the calling of witnesses and the appointment of experts ( Statute, Article 50), not exceeding a total of $50,000; 206 General Assembly-Thirty-second Session (iii) (iv) (v) The holding of sessions of the Court away from The Hague (Statute, Article 22), not exceeding a total of $150,000; The maintenance in office of judges who have not been re~elected ( Statute, Article 13, para- graph 3), not exceeding a total of $75,000 in 1978; The payment of pensions and travel and re- moval expenses of retiring judges, and travel and removal expenses of new members of the Court, not exceeding a total of $130,000 in 1978, and the payment of pensions of re- tiring judges not exceeding a total of $130,000 in 1979; 2. Resolves that the Secretary-General shall report to the Advisory Committee on Administrative and Budgetary Questions and to the General Assembly at its thirty-third and thirty-fourth sessions all commit- ments made under the provisions of the present resolu- tion, together with the circumstances refating thereto, and shall submit supplementary estimates to the As- sembly in respect of such commitments; 3. Decides that if, as a result of a decision of the Security Council, commitments relating to the main- tenance of peace and security should arise in an es- timated total exceeding $10 million before either the thirty-third or the thirty-fourth session of the General Assembly, a special session of the Assembly shall be convened by the Secretary-General to consider the matter. 110th plenary meeting 21 December 1977 32/215. Working Capital Fund for the biennium 1978-1979 The General Assembly Resolves that: 1. The Working Capital Fund shall be established for the biennium 1978-1979 in the amount of $US 40 million; 2. Member States shall make advances to the Work- ing Capital Fund in accordance with the scale adopted by the General Assembly for contributions of Member States to the budget for the biennium 1978-1979; 3. There shall be set off against this allocation of advances: (a) Credits to Member States resulting from trans- fers made in 1959 and 1960 from surplus account to the Working Capital Fund in an adjusted amount of $1,025,092; (b) Cash advances paid by Member States to the Working Capital Fund for the biennium 1976-1977 under General Assembly resolution 3541 (XXX) of 17 December 197 5; 4. Should the credits and advances paid by any Member State to the Working Capital Fund for the biennium 197 6- I 977 exceed the amount of that Mem- ber State's advance under the provisions of paragraph 2 above, the excess shall be set off against the amount of the contributions payable by the Member State in respect of the biennium 1978-1979; 5. The Secretary-General is authorized to advance from the Working Capital Fund: (a) Such sums as may be necessary to finance bud- getary appropriations pending the receipt of contribu- tions; sums so advanced shall be reimbursed as soon as receipts from contributions are available for the purpose; (b) Such sums as may be necessary to finance commitments which may be duly authorized under the provisions of the .resolutions adopted by the General Assembly, in particular resolution 32/214 of 21 De- cember 1977 relating to unforeseen and extraordinary expenses; the Secretary-General shall make provision in the budget estimates for reimbursing the Working Capital Fund; (c) Such sums as, together with net sums out- standing for the same purpose, do not exceed $200,000, to continue the revolving fund to finance miscellaneous self-liquidating purchases and activities; advances in excess of the total of $200,000 may be made with the prior concurrence of the Advisory Committee on Ad- ministrative and Budgetary Questions; (d) With the prior concurrence of the Advisory Committee on Administrative and Budgetary Ques- tions, such sums as may be required to finance pay- ments of advance insurance premiums where the period of insurance extends beyond the end of the biennium in which payment is made; .the Secretary-General shall make provision in the budget estimates of each bien- nium, during the life of the related policies, to cover the charges applicable to each biennium; ( e) Such sums as may be necessary to enable the Tax Equalization Fund to meet current commitments pending the accumulation of credits; such advances shall be repaid as soon as credits are available in the Tax Equalization Fund; 6. Should the provision in paragraph 1 above prove inadequate to meet the purposes normally related to the Working Capital Fund, the Secretary-General is authorized to utilize, in the biennium 1978-1979, cash from special funds and accounts in his custody, under the conditions approved in General Assembly resolu- tion 1341 (XIII) of 13 December 1958, or the pro- ceeds of loans authorized by the Assembly. 110th plenary meeting 21 December 1977

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