Working Capital Fund for 2026

A/RES/80/246View PDF

Who adopted this document and its mandates?

A Resolution of the General Assembly, under agenda item 136 Proposed programme budget for 2026, published in 2025.

What other versions does this mandate have?

7 versions · 2020–2025

Year	Symbol	Title	Word length	Text similarity
2025	A/RES/80/246	Working Capital Fund for 2026	512	96%Compare
2024	A/RES/79/261	Working Capital Fund for 2025	512	96%Compare
2023	A/RES/78/256	Working Capital Fund for 2024	512	89%Compare
2023	A/RES/77/266	Working Capital Fund for 2023	556	89%Compare
2022	A/RES/76/249	Working Capital Fund for 2022	512	94%Compare

What subjects does this mandate have?

3 subjects

Funds Programme Budgeting Resources Allocation

What’s in this document?

14 operative paragraphs

Resolves that:

The Working Capital Fund shall be established for 2026 in the amount of 250 million United States dollars;

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 2026;

There shall be set off against this allocation of advances:

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;

Cash advances paid by Member States to the Working Capital Fund for 2025 in accordance with General Assembly resolution 79/261 of 24 December 2024;

Should the credits and advances paid by any Member State to the Working Capital Fund for 2025 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 2026;

The Secretary-General is authorized to advance from the Working Capital Fund:

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;

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 80/245 of 30 December 2025 relating to unforeseen and extraordinary expenses for 2026; the Secretary-General shall make provision in the budget estimates for reimbursing the Working Capital Fund;

Such sums as may be necessary to continue the revolving fund to finance miscellaneous self-liquidating purchases and activities, which, together with net sums outstanding for the same purpose, do not exceed 200,000 dollars; advances in excess of 200,000 dollars may be made with the prior concurrence of the Advisory Committee on Administrative and Budgetary Questions;

With the prior concurrence of the Advisory Committee, such sums as may be required to finance payments of advance insurance premiums where the period of insurance extends beyond the end of the year in which payment is made; the Secretary-General shall make provision in the budget estimates of each year, during the life of the related policies, to cover the charges applicable to each year;

Such sums as may be necessary to enable the Tax Equalization Fund to meet current commitments pending the accumulation of credits; such advances shall be repaid as soon as credits are available in the Tax Equalization Fund;

Should the provision in paragraph 1 above prove inadequate to meet the purposes normally related to the Working Capital Fund, the Secretary-General is authorized to utilize, in 2026, cash from special funds and accounts in his custody, under the conditions approved by the General Assembly in its resolution 1341 (XIII) of 13 December 1958, or the proceeds of loans authorized by the Assembly.

69th (resumed) plenary meeting

30 December 2025

Who adopted this document and its mandates?

What other versions does this mandate have?

What subjects does this mandate have?

What’s in this document?

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