122. Scale of assessments for the apportionment of the expenses of the United Nations

The regular budget of the United Nations is apportioned among its Member States in accordance with the scale of assessments approved by the General Assembly on the recommendation of the Committee on Contributions (see item 107 (b)). The scale of assessments has also been used to apportion the costs of the capital master plan. The scale, as modified by the provisions of resolutions 55/235 & 55/236 and other resolutions concerning the financing of peacekeeping operations, has also been used to apportion the cost of peacekeeping operations among Member States. The assessment rates used for the regular budget and peacekeeping operations are also used for apportioning the costs of the International Criminal Tribunal for Rwanda and the International Tribunal for the Former Yugoslavia.

At its fifty-fourth session, in 1999, the General Assembly decided that requests for exemption under Article 19 of the Charter must be submitted by Member States to the President of the General Assembly at least two weeks before the session of the Committee on Contributions, so as to ensure a complete review of the requests (resolution 54/237 C). The Assembly reaffirmed that decision at its fifty-eighth to sixtieth sessions (resolutions 58/1 A, 59/1 A & 60/237).

At its fifty-fifth session, the General Assembly decided to base the scale of assessments for the period 2001-2003 on specified elements and criteria, and to fix those elements until 2006, subject to the provisions of resolution 55/5 C, in particular paragraph 2, and without prejudice to rule 160 of the rules of procedure of the General Assembly (resolution 55/5 B). At the same session, the Assembly established a reduced ceiling of 22 per cent for the assessed contribution of any individual Member State; and decided to review the position at the end of 2003 and, depending on the status of contributions and arrears, to determine all appropriate measures to remedy the situation, including adjustments of the ceiling in keeping with its resolutions 52/215 A, B, C & D (resolution 55/5 C).

At its fifty-seventh session, the General Assembly endorsed the conclusions and recommendations of the Committee on Contributions concerning multi-year payment plans, as contained in paragraphs 17 to 23 of its report (A/57/11). Among those recommendations were that the Secretary-General should be requested to provide information on the submission of multi-year payment plans to the General Assembly through the Committee on Contributions and to submit an annual report to the Assembly through the Committee on Contributions on the status of Member States’ payment plans as at 31 December each year (resolution 57/4 B). The Assembly reaffirmed that decision at its fifty-eighth to sixtieth sessions (resolutions 58/1 B, 59/1 B & 60/237).

At its fifty-eighth session, the General Assembly adopted a scale of assessments for the period 2004-2006, based on the recommendations of the Committee on Contributions and using the same methodology applied to the preparation of the scale of assessments for the period 2001-2003; requested the Committee on Contributions, in accordance with its mandate and the rules of procedure of the General Assembly, to continue to review the methodology of future scales of assessments based on the principle that the expenses of the Organization should be apportioned broadly according to capacity to pay (resolution 58/1 B).

At its sixty-first session, the General Assembly adopted the scale of assessments for the period 2007-2009 (resolution 61/237) and requested the Secretary-General to continue to bring to the attention of Member States the deadline specified in resolution 54/237 C (resolution 61/2). At the same session, under item 131, “Scale of assessments for the apportionment of the expenses of United Nations peacekeeping operations”, the General Assembly modified the level of assessments for peacekeeping operations (resolution 61/243).

At its sixty-second session, the General Assembly requested the Secretary-General to continue to bring to the attention of Member States the deadline specified in resolution 54/237 C for requests under Article 19 of the Charter (resolution 62/1).

At the same session, the General Assembly decided to defer consideration of documents A/56/767, A/58/189, A/60/140 & Corr.1, A/C.5/61/11, A/62/11 & A/62/70, under agenda item 132, “Scale of assessments for the apportionment of the expenses of the United Nations”, to its sixty-third session (decision 62/545 A).