United Nations A/RES/60/250 General Assembly Distr.: General 1 February 2006 Sixtieth session Agenda item 124 Resolution adopted by the General Assembly on 23 December 2005 [on the report of the Fifth Committee (A/60/608 and Corr.1)] 60/250. Working Capital Fund for the biennium 2006–2007 The General Assembly Resolves that: 1. The Working Capital Fund shall be established for the biennium 2006–2007 in the amount of 100 million United States dollars; 2. Member States shall make advances to the Working Capital Fund in accordance with the scale of assessments adopted by the General Assembly for contributions of Member States to the budget for the year 2006; 3. There shall be set off against this allocation of advances: (a) Credits to Member States resulting from transfers made in 1959 and 1960 from the surplus account to the Working Capital Fund in an adjusted amount of 1,025,092 dollars; (b) Cash advances paid by Member States to the Working Capital Fund for the biennium 2004–2005 in accordance with General Assembly resolution 58/274 of 23 December 2003; 4. Should the credits and advances paid by any Member State to the Working Capital Fund for the biennium 2004–2005 exceed the amount of that Member State’s advance under the provisions of paragraph 2 above, the excess shall be set off against the amount of the contributions payable by the Member State in respect of the biennium 2006–2007; 5. The Secretary-General is authorized to advance from the Working Capital Fund: (a) Such sums as may be necessary to finance budgetary appropriations pending the receipt of contributions; sums so advanced shall be reimbursed as soon as receipts from contributions are available for that purpose; (b) Such sums as may be necessary to finance commitments that may be duly authorized under the provisions of the resolutions adopted by the General Assembly, in particular resolution 60/249 of 23 December 2005 relating to unforeseen and extraordinary expenses; the Secretary-General shall make provision in the budget estimates for reimbursing the Working Capital Fund; 05-50260