United Nations Mandate Source RegistryBeta Version
UN Secretariat MandatesUN System Mandates
United Nations (opens in new tab)
(opens in new tab) (opens in new tab) (opens in new tab) (opens in new tab) (opens in new tab)
Donate (opens in new tab)
  • A-Z Site Index (opens in new tab)
  • Contact (opens in new tab)
  • Copyright (opens in new tab)
  • FAQ (opens in new tab)
  • Fraud Alert (opens in new tab)
  • Privacy Notice (opens in new tab)
  • Terms of Use (opens in new tab)

Working Capital Fund for 2026

A/RES/80/246No PDF available

Who created this mandate?

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

What other versions does this mandate have?

7 versions · 2020–2025
  • 2025A/RES/80/246Working Capital Fund for 2026LatestCompare with previous version
  • 2024A/RES/79/261Working Capital Fund for 2025Compare with previous version
  • 2023A/RES/78/256Working Capital Fund for 2024Compare with previous version
  • 2023A/RES/77/266Working Capital Fund for 2023Compare with previous version
  • 2022A/RES/76/249Working Capital Fund for 2022Compare with previous version

iVersions are identified automatically by matching titles within the same organ (~97% accuracy on a manual audit).

What subjects does this mandate have?

3 topics
FundsProgramme BudgetingResources Allocation

What does this mandate say?

14 operative paragraphs
Resolves that:
1
The Working Capital Fund shall be established for 2026 in the amount of 250 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 2026;
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 2025 in accordance with General Assembly resolution 79/261 of 24 December 2024;
4
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;
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 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;
c
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;
d
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;
e
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;
6
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

iParagraph content is machine-extracted from UN documents. For authoritative content, please refer to the official UN document.

Table of contents

No headings found in this document.