implementation oftheresolution onunforeseen andextraordinary expenses continues tobegoverned bytheprovisions ofAssembly resolution 41/213of19December 1986 andtheannexes thereto. TheAdvisory Committee alsostresses theneedferfull compliance withtheFinancial RegUlations andRulesoftheUnitedNations, especially financial rulet03.10. 11.TheAdvisory Committee hasanumberofdifficulties withregardtothetextof paragraph 3ofGeneral Assembly resolution 42/227 onunforeseen andextraordinary expenses, bywhichtheAssembly: "Decides thatif,asaresultofadecision oftheSecurity Council, commitments relating tothemaintenance ofpeaceandsecurity shouldarisein anestimated totalexceeding $10million eitherbeforetheforty-third session orbetween theforty-third andforty-fourth sessions oftheGeneral Assembly, aspecial session oftheAssembly shallbeconvened bytheSecretary-General toconsider thematter." 12.Inthefirstplace,itisunclear fromtheabove-cited textwhether thelimit of$10million isforeachdecision oftheSecurity Council orwhetheritreCersto acumulative totalfortheperiodinquestion. TheAdvisory Committee understands thatinrecentyearsthepractice hasbeenforthisprovision tobeinterpreted as -16-imposing fAlimitbaseduponacumulative total. Thus,foraparticular period,if thetotalofcommitments entered intoamounts, forexample, to$9.8million, and additional commitments relating toasubsequent decision oftheCouncil are estimated at$300,000, itwouldbenecessary tocallaspecial session olthe General Assembly "toconsider thematter", thatis,the$300,000. Itappears to theCommittee thatthisisnotaworkable situation andthatdifficulties inthe pasthaveonlybeenavoided through acombination offortuitous circumstances and efficient management bytheSecretary-General. 13.Intheopinion oftheAdvisory Committee, whatshould determin~ theneedto convene theGeneral Assembly isthesizeoftheoperation oractivity decided upon bytheSecurity Council andnotthefactthatanyamount, largeorsmall,when addedtoanamountthathasolreudy beencommitted, happens tocreate acumulative totalinexcessofaparticular limit. 14.Inthisconnection, itshouldbeborneinmindthatcommitment authority soughtbytheSecretary-General astheresultofSecurity Council decisions relates tostart-up costs;estimates related toongoing costsandaperformance reporton commitments, forwhichasubsequent appropriation issought, aresubmitted tothe General Assembly bytheSecretary-General attheearliest feasible opportunity. 15.Ifitisconsidered desirable tomaintain thecurrent practice ofconsidering thelimitacumulative amount, thenthenewlevelwouldhavetobemuchhigherthan anamountwhichrelates toasingledecision bytheSecurity Council. Inthe lattercase,theAdvisory Committee recommends thatthoamountshouldbemaintained at$10million; inotherwords,actionwouldberequired bytheGeneral Assembly in thosecaseswhereadecision oftheSecurity Council results intheneedforthe Secretary-General toenterintocommitments relating tothemaintenance ofpeace andsecurity inanamountexceeding $10million, inrespect ofthatdecision. 16.Theremaining difficulties havetodowiththeneedforcertain clarifications intheabove-cited textofparagraph 3ofGeneral Assembly resolution 42/227(see para.11above). 17.Thefirstareaforclarification concerns whether ornottheresolution on unforeseen andextraordinary expenses isoperative duringthosetimeswhenthe General Assembly isactually insession. Intheopinion oftheAdvisory Committee, thereisnothing toprevent theSecretary-General fromentering intocommitments undertheauthority oftheresolution onunforeseen andeAtraordinary expenses even whentheAssembly isinsession. Inotherwords,thisresolution isnot implemented onlywhentheAssembly isnotinsession. Theremaybeavariety of reasons thatwouldrequire theSecretary-General toneedtoenterintocommitments onanurgentbasispriortorequesting anappropriatioL fromtheAssembly (see para.14above). Thetextofparagraph 3ofAssembly r~~~lution 42/227shouldbe refined soastomakethisclear. 18.Inaddition, theabove-cited textofpara9raph 3ofGeneral Assembly resolution 42/227(seepara.11),doesnottakeintoaccount thepractice thathas developed ofsuspending thesession oftheAssembly andreconvening itjustbefore theopening ofthenewsession. Theresultofthispractice isthattheactual
**Analysis**
This text appears to be discussing the implementation of a resolution related to the United Nations' budget and financial management, specifically regarding unforeseen and extraordinary expenses. The text mentions the Secretary-General, the Security Council, and the General Assembly, indicating that it is related to international governance and financial management. The content is primarily focused on procedural and administrative issues, such as the interpretation of a resolution and the need for clarifications, rather than on specific development or humanitarian projects.

**Category**
International trade, Humanitarian aid and relief