A/RES/53/235 Page 3 8. Decides also that, for Member States that have not fulfilled their financial obligations to the Observer Group, their share in the unencumbered balance of 184,200 dollars gross (140,500 dollars net) in respect of the period ending 31 May 1997 and their respective share of the miscellaneous income of 68,983 dollars and interest income of 38,653 dollars shall be set off against their outstanding obligations; 9. Decides further to transfer to the Peacekeeping Reserve Fund any surplus arising from the eventual liquidation of the remaining obligations in the Special Account for the Military Observer Group of the United Nations Verification Mission in Guatemala; 10. Takes note of the report of the Secretary-General on the disposition of assets of the Observer Group;1 11. Requests the Secretary-General to ensure the safety of United Nations assets and that there are accountability procedures in place to deter and penalize those responsible for the losses of the United Nations property and to report thereon to the General Assembly at its fifty-fourth session; 12. Notes with concern that the provisions of its decision 52/485 of 26 June 1998 have not been complied with, and reiterates that all reports on the final disposition of assets should contain detailed information on and justification for items written off and lost; 13. Requests the Board of Auditors to conduct an audit of the final disposition of assets of the Observer Group, in particular of assets sold and written off, and include its recommendations in the audit report for the period July 1998 to June 1999. 101st plenary meeting 8 June 1999 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 Military Observer Group of the United Nations Verification Mission in Guatemala 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 twelvemonth 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. /...