The General Assembly,
Recalling its resolutions 44/202 A and B of 21 December 1989,
by which it approved the programme budget for the biennium 1990-1991,
Recalling also its resolution 46/184 C of 20 December 1991
on the net appropriations for the biennium 1990-1991, in which
it authorized a net additional amount of 13,867,100 United States
dollars to be committed in respect of the regular budget for the
biennium 1990-1991,
Recalling further that the Board of Auditors concluded
that maintaining supernumerary staff beyond 31 December 1989 bypassed
the objective of the retrenchment mandated by the General Assembly
and that payments in the biennium 1990-1991 to such supernumerary
staff should not have been effected without prior approval of
the Assembly,
Noting that the Advisory Committee on Administrative and
Budgetary Questions had agreed that an additional amount would
have to be appropriated for the biennium 1990-1991 and had recommended
that the question of an assessment in respect of that amount be
dealt with in connection with the financial report for the biennium
1992-1993,
Noting also that the financial statements for the biennium
1992-1993 indicated that a surplus of 37,468,110 dollars was available
for credit to Member States against their assessments for 1995,
1. Regrets the decision of the Secretary-General to maintain
supernumerary staff beyond 31 December 1989 without prior approval
of the General Assembly;
2. Regrets also the lack of transparency in the reports
to the General Assembly regarding payments to supernumerary staff
beyond 31 December 1989;
3. Takes note of the intention of the Secretary-General
to complete the retrenchment mandated by the General Assembly
by 31 December 1994;
4. Requests the Secretary-General to exercise utmost discipline
in financial management to ensure compliance with the Financial
Regulations and Rules of the United Nations, including rule 114.1
on personal responsibility, and to include full implementation
of those regulations and rules as a specific performance indicator
in the performance appraisal of all managers;
5. Decides to appropriate for the biennium 1990-1991 an
additional amount of 17,233,100 dollars and to increase the estimates
of income for that biennium by 7,297,700 dollars under income
section 1 (Income from staff assessment) and 1,982,300 dollars
under income sections 2 (General income) and 3 (Revenue-producing
activities);
6. Decides also that the net increase in appropriations
for the biennium 1990-1991 as approved in the preceding paragraph
shall be set off against the budgetary surplus available to Member
States for the biennium 1992-1993.
95th plenary meeting
23 December 1994