A
      The General Assembly,
 
      Having considered the report of the Secretary-General on the financing
of the United Nations Observer Mission in Liberia and the related report 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 1071 (1996) of 30
August 1996, 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 and decisions thereon,
the latest of which was decision 50/482 B of 17 September 1996,
 
      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 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 30 September 1996, including the
contributions unpaid in the amount of 10,511,972 United States dollars,
representing 13 per cent of the total assessed contributions from the
inception of the Observer Mission to the period ending 31 March 1996, notes
that some 30 per cent of the Member States have paid their assessed
contributions in full, and urges all other Member States concerned, in
particular those in arrears, to ensure the payment of their outstanding
assessed contributions;
 
      2.    Expresses concern about the financial situation with regard to
peacekeeping activities, in particular as regards the reimbursement of troop
contributors, which bear burdens owing to overdue payments by Member States of
their assessments;
 
      3.    Expresses appreciation to those Member States which have paid
their assessed contributions in full;
 
      4.    Urges all other Member States to make every possible effort to
ensure payment of their assessed contributions to the Observer Mission in full
and on time;
 
      5.    Endorses the observations and recommendations contained in the
report of the Advisory Committee on Administrative and Budgetary Questions;
 
      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.    Decides to appropriate to the Special Account for the United
Nations Observer Mission in Liberia the amount of 14,016,000 dollars gross
(13,186,800 dollars net) for the maintenance of the Observer Mission for the
twelve-month period from 1 July 1996 to 30 June 1997, inclusive of the amount
of 791,800 dollars for the support account for peacekeeping operations,
equivalent to a monthly rate of 1,168,000 dollars gross (1,098,900 dollars
net), subject to the decision of the Security Council to extend the mandate of
the Observer Mission;
 
      8.    Decides also that the apportionment for the period from 1 July to
30 November 1996 in the amount of 5,840,000 dollars gross (5,494,500 dollars
net) will be made at a later date following the review of the performance
report of the Observer Mission for the period from 1 July 1995 to 30 June
1996;
 
      9.    Decides further to apportion among Member States the amount of
8,176,000 dollars gross (7,692,300 dollars net) for the period from 1 December
1996 to 30 June 1997 at the rate of 1,168,000 dollars gross (1,098,900 dollars
net) per month, subject to the decision of the Security Council to extend the
mandate of the Observer Mission beyond 30 November 1996, 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, 47/218 A of 23 December 1992, 49/249 A of 20 July 1995,
49/249 B of 14 September 1995 and 50/224 of 11 April 1996 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 1996 and 1997, as set out in
its resolution 49/19 B of 23 December 1994 and its decision 50/471 A of 23
December 1995;
 
      10.   Decides 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
69,100 dollars per month approved for the Observer Mission for the period from
1 December 1996 to 30 June 1997;
 
      11.   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;
 
      12.   Decides to keep the item entitled "Financing of the United Nations
Observer Mission in Liberia" under review during the fifty-first session.
 
                                        B
 
      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 report 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 in which the Council extended the mandate
of the Observer Mission, the latest of which was resolution 1083 (1996) of 27
November 1996,
 
      Recalling also its decision 48/478 of 23 December 1993 on the financing
of the Observer Mission and its subsequent resolutions and decisions thereon,
the latest of which was resolution 51/3 A of 17 October 1996,
 
      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 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 12 March 1997, including the contributions
outstanding in the amount of 4,610,679 United States dollars, representing 6
per cent of the total assessed contributions from the inception of the
Observer Mission to the period ending 31 March 1996, notes that some 39 per
cent of the Member States have paid their assessed contributions in full, and
urges all other Member States concerned, in particular those in arrears, to
ensure the payment of their outstanding assessed contributions;
 
      2.    Expresses concern about the financial situation with regard to
peacekeeping activities, in particular as regards the reimbursement of troop
contributors, which bear burdens owing to overdue payments by Member States of
their assessments;
 
      3.    Expresses its appreciation to those Member States which have paid
their assessed contributions in full;
 
      4.    Urges all other Member States to make every possible effort to
ensure payment of their assessed contributions to the Observer Mission in full
and on time;
 
      5.    Endorses the observations and recommendations contained in the
report of the Advisory Committee on Administrative and Budgetary Questions,
subject to the provisions of the present resolution;
 
      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.    Decides to appropriate to the Special Account for the United
Nations Observer Mission in Liberia the amount of 12,169,600 dollars gross
(11,838,800 dollars net), already authorized and apportioned under the terms
of its resolution 50/210 of 23 December 1995, for the maintenance of the
Observer Mission for the period from 1 February to 31 March 1996 and to extend
the period covered by the appropriation from 31 March to 30 June 1996;
 
      8.    Decides also to appropriate to the Special Account for the
Observer Mission an additional amount of 17,899,000 dollars gross (17,544,100
dollars net) for the operation of the Observer Mission for the period from 1
July 1996 to 30 June 1997;
 
      9.    Decides further to apportion among Member States the amount of
5,840,000 dollars gross (5,494,500 dollars net) for the maintenance of the
Observer Mission for the period from 1 July to 30 November 1996 in accordance
with the composition of the 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, 47/218 A of 23 December 1992, 49/249 A of 20 July 1995,
49/249 B of 14 September 1995, 50/224 of 11 April 1996 and 51/218 A and B of
18 December 1996 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 1996 and 1997, as set out in its resolution 49/19 B of 23 December 1994
and its decision 50/471 A of 23 December 1995;
 
      10.   Decides 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
345,500 dollars approved for the Observer Mission for the period from 1 July
to 30 November 1996;
 
      11.   Decides also to apportion among Member States the additional
amount of 13,192,345 dollars gross (12,989,545 dollars net) for the operation
of the Observer Mission for the period from 1 December 1996 to 31 March 1997
in accordance with the scheme set out in the present resolution;
 
      12.   Decides further that, in accordance with the provisions of its
resolution 973 (X), there shall be set off against the apportionment among
Member States, as provided for in paragraph 11 above, their respective share
in the Tax Equalization Fund of the estimated staff assessment income of
202,800 dollars approved for the Observer Mission for the period from 1
December 1996 to 31 March 1997;
 
      13.   Decides to apportion among Member States the amount of 4,706,655
dollars gross (4,554,555 dollars net) at the monthly rate of 1,568,885 dollars
gross (1,518,185 dollars net) for the maintenance of the Observer Mission for
the period from 1 April to 30 June 1997 in addition to the amount of 1,168,000
dollars gross (1,098,900 dollars net) per month already authorized under
General Assembly resolution 51/3 A and in accordance with the scheme set out
in the present resolution, subject to the decision of the Security Council to
extend the mandate of the Observer Mission beyond 31 March 1997;
 
      14.   Decides also that, in accordance with the provisions of its
resolution 973 (X), there shall be set off against the apportionment among
Member States, as provided for in paragraph 13 above, their respective share
in the Tax Equalization Fund of the estimated staff assessment income of
152,100 dollars, which is equivalent to a monthly rate of 50,700 dollars,
approved for the Observer Mission for the period from 1 April to 30 June 1997;
 
      15.   Decides further 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 paragraphs 9 and 11 above, their
respective share in the unencumbered balance of 13,466,400 dollars gross
(13,443,900 dollars net) for the period from 1 July 1995 to 30 June 1996;
 
      16.   Decides that, for Member States that have not fulfilled their
financial obligations to the Observer Mission, their share of the unencumbered
balance of 13,466,400 dollars gross (13,443,900 dollars net) for the period
from 1 July 1995 to 30 June 1996 shall be set off against their outstanding
obligations;
 
      17.   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;
 
      18.   Decides to include in the provisional agenda of its fifty-second
session the item entitled "Financing of the United Nations Observer Mission in
Liberia".
 
                                        C
 
     The General Assembly,
 
     Having considered the report of the Secretary-General on the financing of
the United Nations Observer Mission in Liberia, the related report of the
Advisory Committee on Administrative and Budgetary Questions and the relevant
report of the Board of Auditors,
 
     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 1100 (1997) of 27 March
1997,
 
     Recalling also its decision 48/478 of 23 December 1993 on the financing
of the Observer Mission and its subsequent resolutions and decisions thereon,
the latest of which was resolution 51/3 B of 27 March 1997,
 
     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 its previous decisions regarding the fact that, in order to
meet the expenditures caused by the Observer Mission, 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 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 15 May 1997, including the contributions
outstanding in the amount of 17,879,409 United States dollars, representing 16
per cent of the total assessed contributions from the inception of the
Observer Mission to the period ending 30 June 1997, notes that some 16 per
cent of the Member States have paid their assessed contributions in full, and
urges all other Member States concerned, in particular those in arrears, to
ensure the payment of their outstanding assessed contributions;
 
     2.   Expresses concern about the financial situation with regard to
peacekeeping activities, in particular as regards the reimbursement of troop
contributors, which bear burdens owing to overdue payments by Member States of
their assessments;
 
     3.   Expresses its appreciation to those Member States which have paid
their assessed contributions in full;
 
     4.   Urges all other Member States to make every possible effort to
ensure payment of their assessed contributions to the Observer Mission in full
and on
 
time;
 
     5.   Endorses the observations and recommendations contained in the
report of the Advisory Committee on Administrative and Budgetary Questions and
the report of the Board of Auditors;
 
     6.   Requests the Secretary-General to take all necessary action to
ensure that the Observer Mission is administered with a maximum of efficiency
and economy;
 
     7.   Decides to appropriate to the Special Account for the United Nations
Observer Mission in Liberia the amount of 20,447,100 dollars gross (18,918,300
dollars net) for the maintenance of the Observer Mission for the period from 1
July 1997 to 30 June 1998, inclusive of the amount of 758,700 dollars for the
support account for peacekeeping operations, to be assessed on Member States
at a monthly rate of 1,703,925 dollars gross (1,576,525 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, 47/218 A of 23 December 1992, 49/249 A of
20 July 1995, 49/249 B of 14 September 1995, 50/224 of 11 April 1996 and
51/218 A and B of 18 December 1996 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 year 1997, as set out in its resolution 49/19 B of 23
December 1994 and its decision 50/471 A of 23 December 1995, and for the year
1998, subject to the decision of the Security Council to extend the mandate of
the Observer Mission beyond 30 June 1997;
 
     8.   Decides also 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 7 above, their
respective share in the Tax Equalization Fund of the estimated staff
assessment income of 1,528,800 dollars approved for the Observer Mission for
the period from 1 July 1997 to 30 June 1998;
 
     9.   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 and
practices established by the General Assembly.