II RESOLUTIONS RELATING TO THE WORKING CAPITAL FUND The General Assembly Resolves that: 1. The Working Capital Fund shall be maintained to 31 December 1949 at the amount of $20,000,000 (U. S.); 2. Members shall make advances to the Working Capital Fund in accordance with the scale adopted by the General Assembly for contributions of Members to the fourth annual budget; 3. There shall be set off against this new allocation of advances, the amounts paid by Members to the Working Capital Fund for the financial year 1948; provided that, should the advance paid by any Member to the Working Capital Fund for the financial year 1948 exceed the amount of that Member's advance under the provision of paragraph 2 hereof, the excess shall be set off against the amount of contributions payable by that Member in respect of the fourth annual budget, or any previous budget. 4. The Secretary-General is authorized to advance from the Working Capital Fund: (a) Such sums as may be necessary to finance budgetary appropriations pending 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 finance commitments which may be duly authorized under the provisions of the resolution relating to unforeseen or 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 outstanding for the same purposes, do not exceed $250,000 to continue the revolving fund to finance miscellaneous self-liquidating purchases and activities. Advances in excess of the total of $250,000 may be made with the prior concurrence of the Advisory Committee. The Secretary-General shall submit, with the annual accounts, an explanation of the outstanding balance of the revolving fund at the end of each year; (d) Loans to specialized agencies and preparatory commissions of agencies to be established by inter-governmental agreement under the auspices of the United Nations to finance their work, pending receipt by the agencies concerned of sufficient contributions under their own budgets. In making such loans, which shall be repayable within two years, the Secretary-General shall have regard to the proposed finan cial resources of the agency concerned, and shall obtain the prior concurrence of the Advisory Committee on Administrative and Budgetary Questions for any cash issues which would increase the aggregate balance outstanding (including amounts previously advanced and outstanding) at any one time to an amount in excess of $3,000,000 and for any issue which would increase the balance outstanding (including amounts previously advanced and outstanding) in respect of any one agency to an amount in excess of $1,000,000; and, within these amounts, to make available to the Interim Commission for the International Trade Organization, additional loans not to exceed $344,843 for the period 1 January 1949 to 31 December 1949; (e) Such sums as, together with the sums previously advanced and outstanding for the same purpose, do not exceed $500,000 to continue the staff housing fund in order to finance advance rental payment, guarantee deposits and working capital requirements for housing the staff of the Secretariat. Such advances shall be reimbursed to the Working Capital Fund following the recovery of the rental advances, guarantee deposits and working capital advances; (f) Such sums as, together with sums previously advanced and outstanding for the same purpose, do not exceed $75,000 to continue a revolving fund to finance loans to certain staff members for purchase of furniture and household goods; (g) In consultation with the Advisory Committee on Administrative and Budgetary Questions, such sums up to $5,000,000 for assistance to Palestine refugees in accordance with the provisions of the resolution adopted by the General Assembly at its 163rd plenary meeting on 19 November 1948. III RESOLUTION RELATING TO UNFORESEEN AND EXTRAORDINARY EXPENSES The General Assembly Resolves that, for the financial year 1949, The Secretary-General, with the prior concurrence of the Advisory Committee on Adminstrative and Budgetary Questions, and subject to the financial regulations of the United Nations, is authorized to enter into commitments to meet unforeseen and extraordinary expenses; provided that the concurrence of the Advisory Committee shall not be necessary for: (a) Such commitments not exceeding a total of $2,000,000 (U. S.), if the Secretary-General certifies that they relate to the maintenance of peace and security or to urgent economic rehabilitation; or (b) Such commitments as relate to expenses occasioned by an eventual second session of the Social Commission, of the Economic Commission for Asia and for the Far East and of the Economic Commission for Latin America not to exceed $22,760, $19,300 and $10,000 respectively under each of these three headings, on approval of the holding of such sessions by the Economic and Social Council. (c) Such commitments as may be necessary to provide for expenses for the proposed Economic Commission for the Middle East should the Economic and Social Council decide that this Commission be created in 1949; (d) Such commitments, duly certified by the President of the International Court of Justice, relating to expenses occasioned: (i) By the appointment of assessors (Statute, Article 30) or of witnesses and experts (Statute, Article 50); (ii) By the maintenance in office of judges that have not been reelected (Statute, Article 13, paragraph 3); (iii) By the holding of sessions of the Court away from The Hague (Statute, Article 22); and which do not exceed $25,000, $40,000 and $75,000 respectively under each of these three headings; The Secretary-General shall report to the Advisory Committee and to the next regular session of the General Assembly all commitments made under the provisions of this resolution, together with the circumstances relating thereto, and shall submit supplementary estimates to the General Assembly in respect of such commitments. 15. Scale of Assessments for the Apportionment of the Expenses of the United Nations [In response to a proposal made by the United States, the General Assembly in the first of these two resolutions accepts the principles that in normal times no one Member of the United Nations should contribute more than one third of the ordinary expenses of the United Nations for any one year and that a ceiling should be fixed on the percentage rate of contributions of the Member State bearing the highest assessment. The Committee on Contributions is instructed to recommend how additional contributions can be used to remove existing maladjustments in the present scale of contributions, and Members are requested to assist the Committee by providing essential statistical data. This resolution was adopted without objection on November 18. The second resolution, also adopted without objection on November 18, establishes the scale of assessments for the 1949 budget; authorizes the Secretary-General to accept a portion of Members' contributions in currencies other than United States dollars; provides for review of the scale of assessments for report to the fourth regular session of the General Assembly; establishes the assessment for Burma for that part of 1948 during which it was a member, and for the contribution of Switzerland to the expenses of the International Court of Justice.] The General Assembly, I (a) That in normal times no one Member State should contribute more than one-third of the ordinary expenses of the United Nations for any one year, (b) That in normal times the per capita contribution of any Member should not exceed the per capita contribution of the Member which bears the highest assessment, (c) That the Committee on Contributions needs for its work more adequate statistical data, Accordingly: 1. Reaffirms the terms of reference of the Committee on Contributions accepted by the General Assembly in its resolution of 13 February 1946 (resolution 14 (I), A, 3); 2. Calls upon Member States to assist the Committee on Contributions by providing the available statistics and other information essential to its work; 3. Accepts the principle of a ceiling to be fixed on the percentage rate of contributions of the Member State bearing the highest assessments; 4. Instructs the Committee on Contributions, until a more permanent scale is proposed for adoption, to recommend how additional contributions resulting from (a) admission of new Members, and (b) increases in the relative capacity of Members to pay, can be used to remove existing maladjustments in the present scale or otherwise used to reduce the rates of contributions of present Members; 5. Decides that when existing maladjustments in the present scale have been removed and a more permanent scale is proposed, as world economic conditions improve, the rate of contribution which shall be the ceiling for the highest assessment shall be fixed by the General Assembly. 825285°- -49- -16 II The General Assembly Resolves 1. That the scale of assessments for the 1949 budget shall be as Percent 0.05 Liberia. 1. 85 Luxembourg 1. 35 Netherlands. 0.08 New Zealand Pakistan 0. 22 Panama 3. 20 Paraguay. 0.20 6. 00 Philippines Costa Rica 2. That, notwithstanding the terms of regulation 20 of the Provisional Financial Regulations, the Secretary-General be empowered to accept, at his discretion, and after consultation with the Chairman of the Committee on Contributions, a portion of the contributions of Member States for the financial year 1949, in currencies other than United States dollars; 3. That, notwithstanding the provisions of rule 149 of the rules of procedure of the General Assembly, the scale of assessments for the apportionment of the expenses of the United Nations shall be |