The General Assembly,
Having considered the reports of the Secretary-General on the financing of the United Nations Observer Group in Central America and the United Nations Observer Mission in El Salvador, as well as the report of the Advisory Committee on Administrative and Budgetary Questions,
Bearing in mind Security Council resolution 644 (1989) of 7 November 1989, by which the Council established the United Nations Observer Group in Central America, and Council resolution 730 (1992) of 16 January 1992, by which the Council terminated the mandate of the Group,
Bearing in mind also Security Council resolution 693 (1991) of 20 May 1991, by which the Council established the United Nations Observer Mission in El Salvador, and Council resolution 729 (1992) of 14 January 1992, by which the Council decided to extend and enlarge the mandate of the Mission, as well as the subsequent resolutions by which the Council extended the mandate of the Mission, the latest of which was resolution 791 (1992) of 30 November 1992,
Recalling its resolution 46/240 of 22 May 1992, wherein it decided, in principle, that the special accounts for the United Nations Observer Group in Central America and the United Nations Observer Mission in El Salvador should be merged,
Noting the current status of the combined Special Account for the United Nations Observer Group in Central America and the United Nations Observer Mission in El Salvador,
Reaffirming that the costs of the United Nations Observer Mission in El Salvador are expenses of the Organization to be borne by Member States in accordance with Article 17, paragraph 2, of the Charter of the United Nations,
Reaffirming also that, in order to meet the expenditures caused by the United Nations Observer Mission in El Salvador, a different procedure is required from the one applied to meet expenditures of the regular budget of the United Nations,
Taking into account the fact that the economically more developed countries are in a position to make relatively larger contributions and that the economically less developed countries have a relatively limited capacity to contribute towards such an operation,
Bearing in mind the special responsibilities of the States permanent members of the Security Council, as indicated in General Assembly resolution 1874 (S-IV) of 27 June 1963, in the financing of such operations,
Mindful of the fact that it is essential to provide the United Nations Observer Mission in El Salvador with the necessary financial resources to enable it to fulfil its responsibilities under the relevant resolutions of the Security Council,
1. Takes note of the observations and recommendations contained in the report of the Advisory Committee on Administrative and Budgetary Questions;
2. Endorses the observations and recommendations contained in the report of the Advisory Committee regarding economy measures, and urges the Secretary-General to implement them immediately;
3. Takes note of the outstanding assessments and the net operating deficit of the combined Special Account for the United Nations Observer Group in Central America and the United Nations Observer Mission in El Salvador;
4. Urges all Member States to expedite payments of their assessed contributions to the Special Account in full and on time;
5. Decides, at this stage, to appropriate to the Special Account, in accordance with the recommendation contained in paragraph 29 of the report of the Advisory Committee, for the operation of the United Nations Observer Mission in El Salvador for the period from 1 December 1992 to 31 May 1993, an amount of 17.2 million United States dollars gross (16 million dollars net), inclusive of the amount of 8,045,600 dollars gross (7,514,200 dollars net) authorized and apportioned in accordance with its decision 47/452 of 22 December 1992;
6. Decides also, as an ad hoc arrangement, to apportion the remaining amount of 9,154,400 dollars gross (8,485,800 dollars net) for the period from 1 December 1992 to 31 May 1993 among Member States in accordance with the composition of groups set out in paragraphs 3 and 4 of General Assembly resolution 43/232 of 1 March 1989, as adjusted by the Assembly in its resolutions 44/192 B of 21 December 1989, 45/269 of 27 August 1991, 46/198 A of 20 December 1991 and 47/218 of 23 December 1992, and taking into account the scale of assessments for the years 1992, 1993 and 1994;
7. Decides further that, in accordance with the provisions of its resolution 973 (X) of 15 December 1955, there shall be set off against the apportionment among Member States, as provided for in paragraph 6 above, their respective share in the Tax Equalization Fund of the remaining estimated staff assessment income of 668,600 dollars for the period from 1 December 1992 to 31 May 1993 approved for the United Nations Observer Mission in El Salvador;
8. Decides that there shall be set off against the apportionment among Member States, as provided for in paragraph 6 above, their respective share in the combined miscellaneous and interest income of 4.6 million dollars in the Special Account for the period from 1 December 1992 to 31 May 1993;
9. Decides also that the remaining unencumbered balance of the United Nations Observer Group in Central America shall be credited to Member States against their assessed contributions for the next mandate period of the United Nations Observer Mission in El Salvador, should the Security Council decide to renew the mandate of the Mission beyond 31 May 1993, or shall be made available to be set off the assessed contributions of Member States for other United Nations peace-keeping operations, in accordance with the Financial Regulations and Rules of the United Nations, in the event that the Council decides not to renew the mandate of the Mission beyond 31 May 1993;
10. Authorizes the Secretary-General to enter into commitments for the operation of the United Nations Observer Mission in El Salvador at a rate not to exceed 2.9 million dollars gross (2.7 million dollars net) per month for the period beginning 1 June 1993, should the Security Council decide to continue the Mission beyond 31 May 1993, subject to obtaining the prior concurrence of the Advisory Committee for the actual level of commitments to be entered into for the period beyond 31 May 1993, the said amount to be apportioned among Member States in accordance with the scheme set out in the present resolution;
11. Decides to establish the contributions of the Czech Republic and Slovakia to the United Nations Observer Mission in El Salvador in accordance with the rates of assessment to be adopted by the General Assembly for these Member States at its forty-eighth session;
12. Invites the new Member States mentioned in paragraph 11 above to make advance payments against their assessed contributions, to be determined;
13. Invites voluntary contributions to the United Nations Observer Mission in El Salvador in cash and in the form of services and supplies acceptable to the Secretary-General, to be administered, as appropriate, in accordance with the procedure established by the General Assembly in its resolutions 43/230 of 21 December 1988, 44/192 A of 21 December 1989 and 45/258 of 3 May 1991;
14. Requests the Secretary-General to take all necessary action to ensure that all United Nations activities related to the United Nations Observer Mission in El Salvador are administered with a maximum of efficiency and economy and in accordance with the relevant mandate, and to include information on the arrangements in this regard in his report on the financial performance of the Mission;
15. Decides that future reports on the status of contributions and financial statements prepared by the Secretariat shall provide combined information for the United Nations Observer Group in Central America and the United Nations Observer Mission in El Salvador;
16. Decides also to include in the provisional agenda of its forty-eighth session the item entitled "Financing of the United Nations Observer Mission in El Salvador".
97th plenary meeting
16 March 1993
