A/RES/40/254 GA

296 General Assembly-Fortietb Sesslon graph 6 of resolution A above, shall be credited to income section 2 (General income) in 1987. e 122nd p/enary meeting 18 December 1985 FINANCING OF APPROPRIATIONS FOR THE YEAR 1986 The General Assembly Reso/ves that for the year 1986: 1. Budget appropriations totalling SUS 860,098,850, consisting of SUS 831,670,750, being one half of the appropriations approved for the biennium 1986- 1987 under paragraph 1 of resolution A above, and S24 million for 1986 only under paragraph 6 of resolution A above, together with revised income other than statf assess- ment for 1984-1985 decreased by SUS 8,025,300,ss revised appropriations for 1984- 1985 decreased by SUS 2,597,200,s9 and the reimbursement ofSUS l million being the commitment entered upon in 1984 under the ternlS of resolution 38/226 A, paragraph 6, of 20 December 1983, shall be financed in accordance with regulations 5.1 and 5.2 of the Financia) Regulations of the United Nations as follows: (a) Sl8,990,050 being half of the estimated income, other than statf assessment and the income from the repayment of the loan to the United Nations Industrial Devel- opment Organization, approved for the biennium 1986-1987 under resolution B above; (b) S84 l, 108,800 being the assessment on Member States in accordance with General Assembly resolution 40/248 of 18 December 1985 on the scale of assessments for the years 1986, 1987 and 1988; 2. There shall be set off against the assessment on Member States, in accordance with the provisions ofGeneral Assembly resolution 973 (X) of 15 December 1955, their respective share in the Tax Equalization Fund in the total amount of SUS 140,674,450 consisting of: (a) $139,742,750 being half of the estimated income from statf assessment approved for the biennium 1986-1987 under resolution B above; (b) $931,700 being the increase in the revised income from statf assessment for the bicnnium 1984-1985.58 122nd p/enary meeting 18 December 1985 40/254. Unforeseen and extraordinary expenses for the biennium 1986-1987 experts (Statute, Article 50), not exceeding a total of S75,000; The General Assembly 1. Authorizes the Secretary-General, with the prior concurrence of the Advisory Committee on Administra- tive and Budgetary Questions and subject to the Financia) Regulations of the United Nations and the provisions of paragraph 3 below, to enter into commitments in the bien- nium 1986-1987 to meet unforeseen and extraordinary expenses arising either during or subsequent to that bien- nium, provided that the concurrence of the Advisory Committee shall not be necessary for: (a) Such commitments, not exceeding a total of SUS 2 million in any one year of thc biennium 1986-1987, as the Secretary-General certifies relate to the maintenance of peace and security; (b) Such commitments as the President ofthe Intema- tional Court of Justice certifies relate to expenses occa- sioned by: (i) The designation of ad hoc judges (Statute of the Court, Artick ~ l ), not exceeding a total of $250,000; (ii) The appointment of assessors (Statute, Article 30), or ~he , 11ling of witnesses and the appointment of 58 See resolu11on 411 ; 19 B (iii) The holding of sessions of the Court away from The Hague (Statute, Article 22), not exceeding a total of S l 00,000; (e) Such commitments, in an amount not exceeding S300,000, in the biennium 1986-1987, as the Secretary- General certifies are required for interorganizational secu- rity measures pursuant to General Assembly resolution 36/235, section IV, of 18 December 1981; 2. Reso/ves that the Secretary-General shall report to the Advisory Committee on Administrative and Budget- ary Questions and to the General Assembly at its forty- first and forty-second sessions ali commitments made under the provisions of the present resolution, together with the circumstances relating thereto, and shall submit supplementary estimates to the Assembly in respect of such commitments; 3. Decides that if, as a result of a decision of the Secu- rity Council, commitments relating to the maintenance of peace and security should arise in an estimated total exceeding S l O million either before the forty-first session or between the forty-first and forty-second sessions of the General Assembly, a special session ofthe Assembly shall 59 See resolution 40 239 A VIII. Resolutions adopted on the reports of the Fifth Committee 297 be convened by the Secretary-General to consider the matter. 122nd plenary meeting 18 December 1985 40/255. Working Capital Fund for the biennium 1986-1987 The General Assembly Reso/ves that: l. The Working Capital Fund shall be established for the biennium 1986-1987 in the amount of $US 100 mil- lion; 2. Member States shall make advances to the Working Capital Fund in accordance with the scale adopted by the General Assembly for contributions of Member States to the budget for the year 1986; 3. There shall be set off against this allocation of advances: (a) Credits to Member States resulting from transfers made in 1959 and 1960 from surplus account to the Work- ing 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 1984-1985 under General Assembly resolution 38/238 of 20 December 1983; 4. Should the credits and advances paid by any Mem- ber State to the Working Capital Fund for the biennium 1984-1985 exceed the amount of that Member State's advance under the provisions of paragraph 2 above, the excess shall be set off against the amount of the contribu- tions payable by the Member State in respect of the bien- nium 1986-1987; 5. The Secretary-General is authorized to advance from the Working Capital Fund: (a) Such sums as may be necessary to fmance budget- ary appropriations pending the receipt of contributions; 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 fmance commit- ments which may be duly authorized under the provisions of the resolutions adopted by the General Assembly, in particular resolution 40/254 of 18 December 1985 relating to unforeseen and extraordinary expenses; the Secretary- General shall make provision in the budget estimates for reimbursing the Working Capital Fund; (e) Such sums as, together with net sums outstanding for the same purpose, do not exceed $200,000, to continue the revolving fund to finance miscellaneous self-liquidat- ing purchases and activities; advances in excess ofthe total of $200,000 may be made with the prior concurrence of the Advisory Committee on Administrative and Budget- ary Questions; (d) With the prior concurrence of the Advisory Com- mittee on Administrative and Budgetary Questions, such sums as may be required to finance payments 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 biennium, during the life of the related policies, to cover the charges applicable to each biennium; 60 NC.5/38/27. 61 Resolutions 38/234, sect XVII, and ~9-236. sert. V (e) Such sums as may be necessary to enable the Tax Equalization Fund to meet current commitments pending the accumulation of credits; such ad vanees shall be repaid as soon as credits are a vailable in the Tax Equalization Fund; 6. Should the provision in paragraph I above prove inadequate to meet the purposes normally related to the Working Capital Fund, the Secretary-General is author- ized to utilize, in the biennium 1986-1987, cash from spe- cial funds and accounts in his custody, under the condi- tions approved in General Assembly resolution 1341 (XIII) of 13 December 1958, or the proceeds of loans authorized by the Assembly. 122nd plenary meeting 18 December 1985 40/256. Conditions of service and compensation for officials, otber than Secretariat officials, serving tbe General Assembly The General Assembl:r. Recalling its resolution 35/221 of 17 December 1980 on the conditions of service and compensation for officials, other than Secretariat officials. serving the General Assem- bly. Having considered those aspects ofthe report ofthe Sec- retary-GeneraJ60 on which action was deferred by the Gen- eral Assembly at its thirty-eighth and thirty-ninth ses- sions61 and the related report of the Advisory Committee on Administrative and Budgetary Questions,62 Ajfirming the principlr that the conditions of service for the Chairman and Vice-Chairman of the lntemational Civil Service Commission and for the Chairman of the Advisory Committee on Administrative and Budgetary Questions shall be separate and distinct from those of offi- cials of the Secretariat of the United Nations, 1. Decides that the annual compensation of the two foil-time members ofthe International Civil Service Com- mission and of the Chairman of the Advisory Committee on Administrative and Budgetary Questions shall remain at its current level, i.e., $82,056 with an additional allow- ance of $5,000 for the Chairman of the Commission and the Chairman of the Advisory Committee; 2. Approves the recommendation of the Advisory Committee on Administrative and Budgetary Questions in paragraph 11 of its report6~ with regard to the Chairman and Vice-Chairman of the Intemational Civil Service Commission and the Chairman of the Advisory Commit- tee and decides that the other conditions of service for these officials shall remain unchanged; 3. Decides that the compensation and other conditions of service of the foil-time members of the Intemational Civil Service Commiss1on and of the Chairman of the Advisory Committee on Administrative and Budgetary Questions shall next be reviewed at the forty-fifth session of the General Assembly and that, pending such review, the annual compensation shall be adjusted in accordance with the procedure approved in General Assembly resolu- tíon J5i22 L paragraph i 122nd plenary meeting 18 December /985 62 OJhnal RtYords o/ thc (ji•ni-itil ·f~_\l'mhl_l'. rhirtl'-mnth Srsswn. Supph•- nwm \'4 1 .., 1 A,- 1,q.1 and i\dd 1 ! ,~,. d('t umrnt A1 10 ·7 Add. l

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