The General Assembly,
 
       Having considered the reports of the Secretary-General on the financing
of the United Nations Observer Mission in Liberia and the related oral report
of the Chairman of the Advisory Committee on Administrative and Budgetary
Questions,
 
       Recalling Security Council resolution 866 (1993) of 22 September 1993,
by which the Council established the United Nations Observer Mission in
Liberia, and subsequent resolutions by which the Council extended the mandate
of the Observer Mission, the latest of which was resolution 1014 (1995) of 15
September 1995, and resolution 1020 (1995) of 10 November 1995, by which the
Council adjusted the mandate of the Observer Mission,
 
       Recalling also its decision 48/478 of 23 December 1993 on the financing
of the Observer Mission and its subsequent resolutions thereon, the latest of
which was resolution 49/232 B of 12 July 1995,
 
       Reaffirming that the costs of the Observer Mission 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,
 
       Recalling further its previous decision regarding the fact that, in
order to meet the expenditures caused by the Observer Mission, a different
procedure is required from that 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 Observer
Mission 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 status of contributions to the United Nations
Observer Mission in Liberia as at 19 December 1995, including the
contributions outstanding in the amount of 8,684,042 United States dollars,
representing 15 per cent of the total assessed contributions from the
inception of the Observer Mission to the period ending 31 December 1995, notes
that some 22 per cent of the Member States have paid their assessed
contributions in full, and urges all other Member States concerned,
particularly those in arrears, to ensure the payment of their outstanding
assessed contributions;
 
       2.    Expresses concern about the financial situation with regard to
peace-keeping activities, particularly as regards the reimbursement of troop
contributors, notably those troop-contributing Member States that have paid
their assessed contributions, which bear an additional burden owing to overdue
payments by Member States of their assessments;
 
       3.    Urges all Member States to make every possible effort to ensure
payment of their assessed contributions to the Observer Mission promptly and
in full; 
 
       4.    Endorses, on an exceptional basis in the absence of a written
report, the oral observations and recommendations presented by the Chairman of
the Advisory Committee on Administrative and Budgetary Questions;
 
       5.    Notes with concern the exchange of posts between the Observer
Mission and the United Nations Protection Force, which is not properly
reflected in the report of the Secretary-General;
 
       6.    Requests the Secretary-General to take all necessary action to
ensure that all United Nations activities related to the Liberian peace
process are administered in a coordinated fashion with a maximum of efficiency
and economy;
 
       7.    Approves, on an exceptional basis, the special arrangements for
the Observer Mission with regard to the application of article IV of the
Financial Regulations of the United Nations, whereby appropriations required
in respect of obligations owed to Governments providing contingents and/or
logistic support for the Observer Mission shall be retained beyond the period
stipulated under financial regulations 4.3 and 4.4, as set out in the annex to
the present resolution;
 
       8.    Decides to appropriate to the Special Account for the United
Nations Observer Mission in Liberia the amount of 9,773,600 dollars gross
(9,608,200 dollars net), for the maintenance of the Observer Mission for the
period from 1 January to 31 January 1996;
 
       9.    Decides also, as an ad hoc arrangement, to apportion among Member
States the amount of 9,773,600 dollars gross (9,608,200 dollars net) 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 A of 23 December 1992 and its
decisions 48/472 A of 23 December 1993 and 50/451 B of 23 December 1995, and
taking into account the scale of assessments for the years 1995 and 1996;
 
       10.   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 9 above, their
respective share in the Tax Equalization Fund of the estimated staff
assessment income of 165,400 dollars approved for the Observer Mission for the
period from 1 January to 31 January 1996;
 
       11.   Decides that, for Member States that have fulfilled their
financial obligations to the Observer Mission, there shall be set off against
the apportionment, as provided for in paragraph 9 above, their respective
share in the unencumbered balance of 226,890 dollars gross (224,900 dollars
net) for the period from 23 October 1994 to 30 June 1995;
 
       12.   Decides also that, for Member States that have not fulfilled
their financial obligations to the Observer Mission, their share of the
unencumbered balance of 226,890 dollars gross (224,900 dollars net) for the
period from 23 October 1994 to 30 June 1995 shall be set off against their
outstanding obligations;
 
       13.   Authorizes the Secretary-General to enter into commitments in the
amount of 12,169,600 dollars gross (11,838,800 dollars net) for the
maintenance of the Observer Mission for the period from 1 February to 31 March
1996, subject to the extension of the mandate of the Observer Mission by the
Security Council, and that this amount be apportioned among Member States in
accordance with the scheme set out in the present resolution;
 
       14.   Invites voluntary contributions to the Observer Mission 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;
 
       15.   Decides to keep the agenda item entitled "Financing of the United
Nations Observer Mission in Liberia" under review during the fiftieth session.
 
                                           ANNEX
 
             Special arrangements with regard to the application of article IV
                    of the Financial Regulations of the United Nations
 
1.     At the end of the twelve-month period provided for in financial
regulation 4.3, any unliquidated obligations of the financial period in
question relating to goods supplied and services rendered by Governments for
which claims have been received or which are covered by established
reimbursement rates shall be transferred to accounts payable; such accounts
payable shall remain recorded in the Special Account for the United Nations
Observer Mission in Liberia until payment is effected.
 
2.     (a) Any other unliquidated obligations of the financial period in
question owed to Governments for goods supplied and services rendered, as well
as other obligations owed to Governments, for which required claims have not
yet been received, shall remain valid for an additional period of four years
following the end of the twelve-month period provided for in financial
regulation 4.3;
 
       (b) Claims received during this four-year period shall be treated as
provided for under paragraph 1 of the present annex, if appropriate;
 
       (c) At the end of the additional four-year period, any unliquidated
obligations shall be cancelled and the then remaining balance of any
appropriations retained therefor shall be surrendered.