ministrative and Budgetary Questions; (d) With the prior concurrence of the Advisory Committee 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 financial year in which payment is made; the Secretary-General shall make provision in the budget estimates of each year, during the life of the related policies, to cover the charges applicable to each such year; (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; 5. 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 1966, cash from special funds and accounts in his custody, under the conditions approved in General Assembly resolution 1341 (XIII) of 13 December 1958,10 or the proceeds of loans authorized by the Assembly. 1408th plenary meeting. 10 Text in U.N. General Assembly Official Records, Thirteenth Session, Supplement No. 18 (A/4090), p. 51. Document II-13 Resolutions 2195 A and B (XXI), Adopted by the U.N. General Assembly December 16, 1966 " 11 The Revised United Nations Budget for 1966 A BUDGET APPROPRIATIONS FOR THE FINANCIAL YEAR 1966 The General Assembly Resolves that for the financial year 1966: 11 U.N. doc. A/6316, pp. 84-87. Resolution 2195 A (XXI) was adopted by a vote of 83 to 1, with 11 abstentions; Resolution 2195 B (XXI) was adopted by a vote of 99 to 0. 1. The amount of $US 121,567,420 appropriated by its resolution 2125 A (XX) of 21 December 1965 12 shall be decreased by $US 486,890 as follows: 2. The Secretary-General shall be authorized to transfer credits between sections of the budget with the prior concurrence of the Advisory Committee on Administrative and Budgetary Questions; 3. The appropriations for technical assistance programmes under part V shall be administered in accordance with the Financial Regulations of the United Nations, except that the definition of obligations and the period of validity of obligations shall be in accordance with the procedures and practices approved by the Technical Assistance Committee for the Expanded Programme of Technical Assistance; 4. The provisions under sections 1, 3, 5 and 11, in a total amount of $197,460 relating to the Permanent Central Opium Board and the Drug Supervisory Body, shall be administered as a unit; 5. The provisions under sections 1, 3, 4, 5, 6 and 10, in a total amount of $454,550 relating to the United Nations Joint Staff Pension Board and the United Nations Staff Pension Committee, shall be administered in accordance with article XXVII of the Regulations of the United Nations Joint Staff Pension Fund; 6. The unexpended balances of the 1966 appropriations of $1 million in respect of the United Nations building in Santiago, Chile (section 7, chapter III), shall be transferred on 31 December 1966 to the Santiago Building Fund established under General Assembly resolution 1692 (XVI) of 18 December 1961; 13 7. In addition to the appropriations voted under paragraph 1 above, an amount of $17,500 is appropriated from the accumulated income of the Library Endowment Fund for the purchase of books, periodicals, maps and library equipment and such other expenses of the Library at the Palais des Nations as are in accordance with the objects and provisions of the endowment. 1495th plenary meeting. INCOME ESTIMATES FOR THE FINANCIAL YEAR 1966 The General Assembly Resolves that for the financial year 1966: 1. The estimates of income approved by its resolutions 2125 B (XX) of 21 December 1965 shall be revised as follows: 14 Income section PART I. Income from staff assessment 1. Staff assessment income. B Estimate approved by resolution 2125 B (XX) 13, 114, 900 13, 114, 900 1,916, 200 1,670,000 6, 675, 800 Increase (US dollars) (664, 900) (664, 900) 221,600 405,000 1, 279, 400 614, 500 13 Text in American Foreign Policy: Current Documents, 1961, pp. 111-113. 14 Text in U.N. doc. A/6014, pp. 84-85. Revised estimate 12, 450, 000 12, 450, 000 2, 137, 800 2,192,000 2,075, 000 718,000 832, 400 7,955, 200 20, 405, 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; 15 3. Direct expenses of the United Nations Postal Administration, services to visitors, catering and related services, and the sale of publications, not provided for under the budget appropriations, shall be charged against the income derived from those activities. 1495th plenary meeting. budgetary problems of the United Nations and the specialized agencies, make recommendations to insure more effective use of funds, and that any expansion of activities take into account "both the needs they are intended to meet and the costs Member States will have to bear as a result." The Committee has issued two constructive reports, the products of long, painstaking and penetrating study of the complex administrative and financial problems of the U.N. family." The Committee's success in reaching agreement on these constructive reports demonstrates how a U.N. group can tackle extremely difficult issues and come up with specific, realistic answers. My Government is proud to have participated in the work of the Committee. At this point I wish to pay special tribute to Ambassador Majoli for the exceptional skill he demonstrated in guiding the Ad Hoc Committee to the successful conclusion of its work. All of us are indebted to him for the patience and dedication he demonstrated in fulfilling his difficult assignment. With the Committee of 14's first report, we enter the 21st Session of the General Assembly with a detailed account of the financial condition of the United Nations and the action required to bring the United Nations to solvency. In ascertaining the U.N.'s financial situation, the Committee reached certain conclusions about the size of the deficit which should prove helpful to Member States.1o Now that 18 U.N. docs. A/6289 and Add. 1, and A/6343. 19 This report stated that $20.1 million in voluntary contributions had been made or pledged, leaving a U.N. deficit of $31.9 milÎion or $53.3 million, depending upon the method of accounting, as of Sept. 30, 1965 (U N. doc. A/6289 and Add. 1). "The difference between the higher and the lower estimates was mainly due to conflicting views over 'surplus accounts' on the books for the operations in the Middle East (UNEF) and the Congo (UNOC). These accounts represent the excess of appropriations over actual expenditures. The United States and many others considered that these accounts 17 Text in American Foreign Policy: Current Documents, 1965, pp. 113–114. |