A/RES/48/239 Page 2 Recalling its previous decision regarding the fact that, in order to meet the expenditures caused by the Operation in Somalia II, 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 Operation in Somalia II 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 Operation in Somalia II as at 22 March 1994, including the contributions outstanding in the amount of 153,104,873 United States dollars; 2. Expresses concern about the deteriorating financial situation with regard to peace-keeping activities due to overdue payments by Member States of their assessments, particularly Member States in arrears; 3. Expresses deep concern about the adverse effect that the deteriorating financial situation has on reimbursement to troop contributors, placing an additional burden on these countries and putting at risk the continuing supply of troops to the Operation in Somalia II and, consequently, the effective implementation of its mandate; 4. Reaffirms its resolution 48/227 of 23 December 1993 and stresses the need for the Secretariat to submit budget documents in time in order to allow for a proper and thorough review and approval by the General Assembly of the budgets before their implementation; 5. Notes with satisfaction an improvement in the compliance by the Secretariat with certain resolutions of the General Assembly with regard to the form of budget documents concerning peace-keeping operations; 6. Reaffirms the importance of the role of the Advisory Committee on Administrative and Budgetary Questions as an advisory body to the General Assembly in the budget process; 7. Reiterates its decision 48/487 of 24 March 1994, in which it requested the Board of Auditors to conduct a special audit of all aspects of procurement for peace-keeping operations and observer missions; 8. Endorses the observations and recommendations contained in the report of the Advisory Committee, 2/ subject to the provisions of the present resolution; 9. Takes note, in the context of paragraphs 39 to 41 of the report of the Advisory Committee, of the additional information provided by the /...