GAO

United States General Accounting Office

Report to the Chairman, Committee on 

International Relations, House of 

Representatives

July 1999 UNITED NATIONS

Status of U.S. 

Contributions and 

Arrears

GAO/NSIAD-99-187

Page 1 GAO/NSIAD-99-187 United Nations

United States General Accounting Office

Washington, D.C. 20548

National Security and

International Affairs Division

B-282243 Letter

July 28, 1999

The Honorable Benjamin Gilman

Chairman, Committee on International Relations

House of Representatives

Dear Mr. Chairman:

For several years the United States has been in arrears in the payment of its 

assessed contributions for the U.N. regular budget, international tribunals, 

and peacekeeping operations. Assessed contributions—which are levied 

on U.N. members to fund the organization’s activities—are considered to 

be in arrears if unpaid by December 31 of the year they came due. Article 

19 of the U.N. Charter states that a member shall lose its right to vote in the 

U.N. General Assembly if the amount of its arrears equals or exceeds the 

amount of its assessed contributions for the preceding 2 years. 

You were concerned that the United States could lose its right to vote on 

January 1, 2000, unless it reduces its arrears before the end of 1999. As you 

requested, this report (1) estimates the amount the United States will need 

to pay before the end of 1999 to avoid losing its right to vote, taking into 

account currently anticipated payments; (2) discusses the trend in U.S. 

assessed contributions and arrears that has led to the current situation; (3) 

discusses current U.S. arrears and the amounts withheld for legislative and 

policy reasons; and (4) describes the status of member states that lost their 

right to vote in the General Assembly at the beginning of 1999. This report 

updates information contained in our prior report to you on U.N. financial 

issues and U.S. arrears.1

Results in Brief We estimate that the United States will need to pay about $153 million in 

addition to the $508 million that the Department of State currently 

anticipates paying before the end of 1999 to reduce its arrears sufficiently 

to avoid losing its right to vote in the General Assembly on January 1, 2000. 

Our estimate reflects the difference between projected U.S. arrears on that 

date of $1,435 million and projected assessed contributions for the 

preceding 2 years (1998 and 1999) of $1,282 million. Anticipated U.S. 

1

United Nations: Financial Issues and U.S. Arrears (GAO/NSIAD-98-201BR, June 18, 1998).

Letr
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Page 2 GAO/NSIAD-99-187 United Nations

payments during 1999 consist of $3 million from fiscal year 1998 funds, 

$301 million from fiscal year 1999 funds, and $204 million from fiscal year 

2000 funds.2

 The Department of State has requested congressional 

authorization to reprogram $66 million of fiscal year 1999 funds to pay 

expected additional assessments for the U.N. peacekeeping operations in 

Kosovo and East Timor recently authorized by the U.N. Security Council. 

Payment of this amount would reduce our estimate of the needed 

additional U.S. payment to $87 million. Changes in these assumptions or 

U.N. financial needs during the remainder of 1999, particularly changes in 

the amount of peacekeeping assessments that the United States pays, 

would affect our estimate.

The United States faces the loss of its vote in the General Assembly in 

January 2000 because the sum of its assessed contributions for the prior 

2 years—the “yardstick” for measuring U.S. arrears when applying article 

19—has declined each year since 1996. This decline largely reflects a 

decrease in assessments for U.N. peacekeeping operations since 1995. In 

essence, the United States now faces the loss of its right to vote in the 

General Assembly because its assessed contributions are substantially less 

than in 1996 while its arrears have remained about the same. This explains 

why, with basically the same level of arrears as in past years, the United 

States narrowly avoided losing its right to vote on January 1, 1999, and will 

lose its right to vote on January 1, 2000, unless it reduces its arrears. 

Figure 1 shows the decline in U.S. assessed contributions for the prior 2 

years relative to U.S. arrears on January 1, 1996-2000.

2

The anticipated payment from fiscal year 2000 funds assumes that Congress will appropriate the 

$304 million requested for payment of the U.N. regular budget for 1999, subject to a $100 million 

withholding pending executive branch certification that the U.N.’s biennium regular budget remains 

below $2.533 billion. The United States has paid its calendar year assessments with funds appropriated 

for the following fiscal year since 1983.

Letr
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Page 3 GAO/NSIAD-99-187 United Nations

Figure 1: Comparison of U.S. Assessed Contributions for the United Nations for the Prior 2 Years and U.S. Arrears on January 1, 

1996-2000

Note: Article 19 of the U.N. Charter states that a member shall lose its right to vote in the U.N. General 

Assembly if its arrears balance exceeds its assessed contributions for the prior 2 years. Estimated 

arrears balance for 1999 assumes that the Department of State will make all currently anticipated 

payments before the end of 1999, including a $204 million payment from fiscal year 2000 funds.

Source: Compiled by GAO from U.N. and Department of State financial data.

As reflected in figure 1, U.N. records showed that U.S. arrears for the 

regular budget, international tribunals, and peacekeeping operations were 

$1,294 million on January 1, 1999. This amount accounted for about 

64 percent of the $2 billion of arrears owed by U.N. members on that date 

for the U.N. regular budget, international tribunals, and peacekeeping 

operations. Of its $1,294 million of arrears, the United States has 

determined it will not pay $472 million (about 36 percent) for legislative 

and policy reasons.

In February 1999, the United Nations reported that 44 of 185 U.N. members 

had arrears equaling or exceeding their assessed contributions for the 

preceding 2 full years as of January 1, 1999. As of mid-May, six of these 

$2,643

$1,231

$2,098

$1,303

$1,480

$1,313 $1,320 $1,294 $1,282

$1,435

$0

$500

$1,000

$1,500

$2,000

$2,500

$3,000

1996 1997 1998 1999 2000 (est)

Calendar year

Assessed contributions for prior 2 years Arrears balance

Dollars in millions
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Page 4 GAO/NSIAD-99-187 United Nations

members had paid enough to regain their right to vote in the U.N. General 

Assembly; and eight others were permitted to vote temporarily, because 

their failure to pay was judged to be due to conditions beyond their control, 

such as civil war or severe natural disasters. The remaining 30 members 

lost the right to vote in the General Assembly. Based on past experience, 

the Chief of the U.N. Contributions Service expects that, by the end of the 

year, most of the remaining members will make at least the minimum 

payment necessary to regain their right to vote in the General Assembly.

Background Article 17 of the U.N. Charter states that the U.N.’s expenses shall be borne 

by its members as apportioned by the General Assembly. Basic U.N. 

operations, including most headquarters activities, are funded through 

regular budget assessments paid by member states. Currently, the United 

States is assessed at a rate of 25 percent for the U.N. regular budget. 

Member states are assessed separately—and at different rates—for the 

budgets of international criminal tribunals3

 and U.N. peacekeeping 

operations. Currently, the United States is assessed at an average rate of 

27.7 percent of the amount budgeted for international tribunals4

 and about 

30.4 percent of the amount budgeted for peacekeeping operations.5 

Regular budget assessments are due on January 31 of each year and 

assessments for international tribunals and peacekeeping operations are 

due within 30 days of the date they are billed. These assessed 

contributions are considered to be in arrears if unpaid by December 31 of 

the year they came due. Table 1 shows U.N. assessments for the U.N. 

regular budget, international tribunals, and peacekeeping operations for 

the 10 largest contributors for 1999, as of June 30, 1999.

3

The United Nations has established international criminal tribunals for the former Yugoslavia and 

Rwanda to investigate and prosecute persons responsible for genocide and other serious violations of 

international humanitarian law committed in those regions.

4

The United States is assessed at the regular budget rate (25 percent) for one-half of the tribunals’ 

budgets and at the peacekeeping rate (currently about 30.4 percent) for the other half, for an average 

rate of about 27.7 percent.

5

U.S. payments for U.N. peacekeeping after fiscal year 1995 are capped at 25 percent of the total of all 

assessed contributions for an operation under Section 404(b)(2) of the Foreign Relations Authorization 

Act of 1994-95 (P.L.103-236). The United Nations, however, continues to assess the U.S. at the higher 

rate because the U.N. General Assembly has not changed its methodology for calculating the U.S. and 

other members’ peacekeeping assessment rates.
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Table 1: U.N. Assessments for the Regular Budget, International Tribunals, and 

Peacekeeping Operations for 1999, as of June 30, 1999

a

Partial year assessment through June 30, 1999.

Source: United Nations.

Article 19 of the U.N. Charter states that a member will lose its right to vote 

in the General Assembly if the amount of its arrears equals or exceeds the 

sum of its assessed contributions for the preceding 2 full years. The 

General Assembly may, nevertheless, permit such a member to vote if it 

judges that the member’s failure to pay was due to conditions beyond its 

control. A member regains its right to vote as soon as it reduces its arrears 

below the level of its assessed contributions for the preceding 2 years. A 

member’s loss of its right to vote in the General Assembly does not affect 

its right to vote in the U.N. Security Council or in several U.N. specialized 

agencies.

Although article 19 specifies that a member state’s arrears must not exceed 

its assessed contributions for the prior 2 years, it does not specify how the 

amount of a member’s arrears and assessed contributions should be 

calculated or the timing of the calculation and application of the sanction 

(loss of vote). In practice, a member state is considered to be subject to 

article 19 if its arrears as of January 1 of a given year equal or exceed the 

amount of its assessed contributions for the preceding 2 full calendar 

years. (See app. I for additional details about the calculation of arrears and 

assessed contributions under article 19.)

Dollars in millions

Member state

Regular

budget

International

tribunals

Peacekeeping

operationsa Total

United States $304.4 $45.3 $72.4 $422.1

Japan 207.7 30.3 44.9 282.8

Germany 101.9 14.9 22.4 139.2

France 68.0 11.0 15.2 94.1

Italy 56.4 8.2 12.4 77.1

United Kingdom 52.9 8.5 14.2 75.6

Canada 28.6 4.2 6.4 39.1

Spain 26.9 3.9 5.9 36.8

Netherlands 16.9 2.5 3.7 23.2

Russian Federation 15.5 2.5 4.9 22.9

All others 204.6 23.6 29.6 257.8

Total $1,083.7 $154.8 $232.1 $1,470.7
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Our Estimate of the 

U.S. Shortfall

We estimate that the United States will need to pay about $153 million in 

addition to currently anticipated payments of $508 million before the end of 

1999 to reduce its arrears sufficiently to avoid losing its right to vote in the 

General Assembly on January 1, 2000. Our estimate of this shortfall reflects 

the difference between a projected arrears balance on January 1, 2000, of 

$1,435 million and projected assessed contributions for 1998 and 1999 of 

$1,282 million (see table 2). Changes in these assumptions or U.N. financial 

needs during the remainder of 1999, particularly changes in the amount of 

peacekeeping assessments that the United States receives and pays, could 

affect our estimate.

Table 2: Estimated U.S. Contributions Shortfall on January 1, 2000

Source: Compiled by GAO from U.N. and Department of State financial data.

The projected arrears balance on January 1, 2000, shown in table 2 reflects 

anticipated payments before the end of 1999 of $3 million from fiscal year 

1998 funds, $301 million from fiscal year 1999 funds, and $204 million from 

fiscal year 2000 funds; and credits that the United States may receive for 

unspent contributions to U.N. peacekeeping. Anticipated U.S. payments 

during 1999 are comprised of the following elements:

Dollars in millions

Amount

U.S. assessed contributions due through 1999 (estimated) $1,963

 Arrears (outstanding contributions for 1998 and prior periods) (1,294)

 1999 assessed contributions (estimated) (669)

Less estimated payments during 1999 $508

 Fiscal year 2000 appropriations (estimated) (204)

 Fiscal year 1999 appropriations (estimated) (301)

 Fiscal year 1998 appropriations (3)

Less U.N. credits (estimated) 20

Subtotal (projected arrears balance on January 1, 2000) $1,435

Less projected assessed contributions due for most recent 2-year 

period

$1,282

 1998 assessed contributions (613)

 1999 assessed contributions (estimated) (669)

Estimated shortfall on January 1, 2000 $153
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Page 7 GAO/NSIAD-99-187 United Nations

• $100 million in fiscal year 1999 funds appropriated to pay assessed 

contributions for the 1998 U.N. regular budget,6

• $41 million in fiscal year 1999 funds appropriated to pay assessed 

contributions for the international tribunals in Yugoslavia and Rwanda,7

• $160 million in fiscal year 1999 funds8 and $3 million in fiscal year 1998 

funds appropriated to pay assessed contributions for U.N. peacekeeping 

operations,9

 and

• $204 million in fiscal year 2000 funds that the Department of State 

anticipates will be appropriated to pay assessed contributions for the 

1999 U.N. regular budget.

In addition to these payments, the Department of State estimates that the 

United States will receive about $20 million in credits from the United 

Nations by the end of 1999, as shown in table 2. These credits are for 

unspent balances from U.S. payments toward U.N. peacekeeping 

operations in prior financial periods.10

The projected assessed contributions for the most recent 2-year period 

shown in table 2—the “yardstick” for measuring U.S. arrears when applying 

article 19 on January 1, 2000—is the sum of expected U.S. assessed 

contributions for 1998 and 1999 for the U.N. regular budget, international 

tribunals for Yugoslavia and Rwanda, and U.N. peacekeeping operations. 

Table 3 shows the calculation of the projected U.S. assessed contributions 

for the 2-year period ending on January 1, 2000.

6

These funds are available in two parts of $50 million each, subject to executive branch certification in 

spring and summer 1999 that the U.N. 1998-1999 regular budget will not exceed $2.533 billion. The 

United States paid the balance of fiscal year 1999 funds appropriated for the U.N. regular budget (about 

$198 million) in late 1998 to avoid a contribution shortfall and loss of vote on January 1, 1999. The U.N. 

budget certification requirement is contained in the Fiscal Year 1999 Commerce, State, and the 

Judiciary Appropriations Act as contained in the Fiscal Year 1999 Omnibus Appropriations Act 

(P.L. 105-277).

7

This amount is comprised of about $25 million for the tribunal for the former Yugoslavia and 

$16 million for the tribunal for Rwanda.

8

Congress appropriated $231 million in fiscal year 1999 for payments for contributions to international 

peacekeeping activities.

9

The fiscal year 1998 funds were a payment for the U.N. Observation Mission in Sierra Leone made in 

March 1999.

10The United Nations refers to these as “unencumbered balances.”
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Table 3: Estimated U.S. Assessed Contributions for the 2-Year Period Ending on January 1, 2000

Note: 1999 assessments are estimated through December 31, 1999. As of June 30, 1999, the United 

States had been assessed $304 million for the regular budget, $45 million for international tribunals, 

and about $72 million for peacekeeping operations.

Source: Compiled by GAO from U.N. and Department of State financial data.

According to Department of State officials, potential sources of funding to 

cover the shortfall include $575 million in fiscal year 1998 and 1999 funds 

appropriated for arrears reduction contingent on congressional 

authorization and/or $446 million included in the President’s fiscal year 

2000 budget request for arrears payment. Congress would need to enact 

new legislation for the Department of State to reduce U.S. arrears using any 

of these funds.11

Estimate Would Be Affected 

by Changes in U.S. 

Payments

The estimated shortfall of about $153 million assumes that, during 1999, the 

United States will be assessed a total of $669 million for the U.N. regular 

budget, international tribunals, and peacekeeping; make payments against 

those assessed contributions of $508 million; and receive credits of $20 

million. Changes in the amount of U.S. payments or U.N. credits would 

alter the estimated shortfall. Of these two items, the amount of U.S. 

payments for assessed contributions for U.N. peacekeeping is most 

susceptible to change during the rest of the year, according to Department 

Dollars in millions

Period

Regular

budget

International

tribunals

Peacekeeping

operations Total

1998 assessed contributions $298 $30 $285 $613

1999 assessed contributions (estimated) 304 45 320 669

2-year total (estimated) $602 $75 $605 $1,282

11Congress appropriated $100 million in fiscal year 1998 and $475 million in fiscal year 1999 to pay U.N. 

arrears contingent on authorization language. However, the President vetoed the fiscal year 1998-99 

Department of State authorization bill (H.R. 1757), and the Fiscal Year 1999 Omnibus Appropriations 

Act (P.L. 105-277) continued to make arrears payments contingent on authorization language. The 

President’s fiscal year 2000 budget requests an additional $446 million to pay arrears. The Balanced 

Budget Act of 1997 (P.L. 105-33) allows federal budget spending caps to be adjusted to accommodate 

appropriations for arrears payments through fiscal year 2000.
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of State officials.12 As shown in table 3, our estimate assumes that the 

United States will be assessed about $320 million for peacekeeping in 1999, 

including about $80 million for the U.N. operations in Kosovo and East 

Timor recently authorized by the U.N. Security Council. As of June 30, 

1999, the United States had been assessed $72.4 million for peacekeeping 

for 1999.

U.S. payments could change substantially in response to changes in 

assessed contributions for U.N. peacekeeping. Additional U.S. payments 

during 1999 in response to increased U.N. assessments would decrease the 

estimated shortfall by the amount of the additional payment.13 In June 

1999, the Department of State requested congressional authorization to 

reprogram $66 million of fiscal year 1999 funds to pay for the recently 

authorized U.N. operations in Kosovo and East Timor. Payment of this 

amount during 1999 would reduce the estimated shortfall from about 

$153 million to $87 million. In contrast, decreased U.S. payments in 

response to a reduction in expected U.N. assessments for other operations 

would increase the estimated shortfall.

Peacekeeping assessments could increase substantially over those 

assumed in our estimate for several reasons. First, the U.N. Security 

Council could authorize additional operations later this year, for example, a 

follow-on operation in East Timor,14 or expand existing operations, for 

example, the ongoing operation in Sierra Leone. Second, the timing and 

amount of assessments for the newly authorized U.N. operation in Kosovo 

could increase substantially. The Department of State’s reprogramming 

notice to Congress estimates that this new operation will cost about 

$500 million annually and assumes that the United Nations will assess 

member states for half of this amount during 1999. However, according to 

Department of State officials, the United Nations could assess member 

states for the entire annual cost in 1999. In addition, these officials told us 

12Department of State officials are confident that actual credits received for unspent peacekeeping 

balances will not vary substantially from their estimate. However, we note that the United States 

received an unexpected $42 million credit in July 1998 for unspent balances from prior financial periods 

for U.N. peacekeeping operations. Increased credits would reduce the estimated shortfall dollar for 

dollar; decreased credits would have the reverse effect.

13As of early June 1999, about $71 million of the $231 million of fiscal year 1999 funds appropriated for 

contributions for international peacekeeping activities were available to pay additional peacekeeping 

assessments. Additional payments above this amount would require additional appropriations.

14According to Department of State officials, a follow-on U.N. operation would be likely if East Timor 

moves toward independence from Indonesia. In addition, the U.N. Security Council could authorize 

new peacekeeping operations in the Democratic Republic of Congo or Eritrea/Ethiopia.
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Page 10 GAO/NSIAD-99-187 United Nations

that the operation’s annual cost could be as high as $800 million to 

$1 billion.

Peacekeeping assessments also could decrease substantially from those 

assumed in our estimate if, for example, the Security Council ended some 

operations earlier than expected—as it recently did for the operation in 

Angola—or shortened their mandates—as it recently did for the operation 

in the Western Sahara. According to the U.N. Under Secretary General for 

Management, forecasting needs for peacekeeping operations is very 

difficult because the levels of assessments change, the frequency of 

assessments is unpredictable, the timing of the receipt of credits of unspent 

funds from closed operations is uncertain, and the troop and equipment 

requirements change.

Assessed 

Contributions 

“Yardstick” Declines

The sum of U.S. assessed contributions for the prior 2 calendar years—the 

“yardstick” for measuring U.S. arrears when applying article 19 each year—

declined by about $1.4 billion between 1996 and 2000. Over the same 

period, U.S. arrears as calculated by the United Nations remained relatively 

stable, increasing by $138 million. The decline in U.S. assessed 

contributions explains why, despite basically the same level of arrears, the 

United States narrowly avoided losing its right to vote in the General 

Assembly in 1999 and faces the loss of its right to vote in 2000.

On January 1, 1996, the sum of U.S. assessed contributions for the prior 

2 years (1994 and 1995) was about $2.6 billion. By January 1, 2000, we 

estimate that the sum of U.S. assessed contributions for the prior 2 years 

(1998 and 1999) will have fallen to about $1.3 billion. This decline largely 

reflects a decrease in assessments for U.N. peacekeeping operations 

between 1995 and 1999, from about $1 billion to an estimated 

$320 million.15 Peacekeeping assessments have declined because the U.N. 

Security Council has approved fewer and/or smaller peacekeeping 

operations in recent years.16 Figure 2 shows U.S. assessments for the U.N. 

15The decline is assessments reflects the substantial fall in the number of U.N. peacekeepers in the field 

over the same period—from almost 70,000 in early 1995 to about 12,500 by the end of May 1999.

16U.S. policy on authorizing U.N. peacekeeping operations is discussed in Presidential Decision 

Directive-25, a classified document issued in May 1994. An unclassified summary was issued at the 

same time. Among the factors to be considered under this directive in deciding to authorize or continue 

operations are whether (1) U.N. involvement advances U.S. interests; (2) there is a threat to or breach 

of international peace and security; and (3) the operation has clear and practical objectives, a mandate 

appropriate to its mission, realistic exit criteria, and an identified end point for U.N. involvement.
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Page 11 GAO/NSIAD-99-187 United Nations

regular budget, international tribunals, and peacekeeping operations 

between 1994 and 1999.

Figure 2: U.S. Assessments for the U.N. Regular Budget, International Tribunals, and Peacekeeping Operations, 1994-99

Source: Compiled by GAO from U.N. and Department of State financial data.

In contrast, U.S. arrears have been relatively stable between 1996 and 2000, 

increasing from about $1.2 billion to an estimated $1.4 billion.17 This 

increase reflects both the difference between the higher U.N. assessment 

rate and the lower U.S. payment rate for peacekeeping and U.S. decisions 

not to pay its assessed contributions for certain U.N. operations, such as 

the current U.N. operation in the Central African Republic—although the 

U.S. voted in favor of authorizing this operation in the U.N. Security 

Council.

$1,020

$298

$0

$1,003

$315

$7

$444

$321

$8

$386

$312

$10

$285 $298

$30

$320 $304

$45

$0

$200

$400

$600

$800

$1,000

$1,200

1994 1995 1996 1997 1998 1999 (est)

Calendar year

Peacekeeping operations Regular budget International tribunals

Dollars in millions

17U.S. arrears increased by $762 million between 1995 and 1996, from $469 million to $1,231 million.
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Table 4 shows the decline in assessed contributions for the prior 2 years 

relative to U.S. arrears on January 1, 1996-2000. As depicted, the United 

States narrowly avoided losing its right to vote on January 1, 1999, and will 

lose its right to vote on January 1, 2000, unless it reduces its arrears.

Table 4: Comparison of U.S. Assessed Contributions for the United Nations for the Prior 2 Years and the U.S. Arrears on 

January 1, 1995-2000

Note: Article 19 of the U.N.. Charter states that a member shall lose its right to vote in the U.N. General 

Assembly if its arrears balance exceeds its assessed contributions for the prior 2 years. Estimated 

arrears balance for 1999 assumes that the Department of State will make all currently anticipated 

payments before the end of 1999, including a $204 million payment from fiscal year 2000 funds.

Source: Compiled by GAO from U.N. and Department of State financial data.

Analysis of U.S. 

Arrears

As reflected in table 4, U.N. records show that U.S. arrears for 

contributions to the U.N. regular budget, international tribunals, and 

peacekeeping were about $1.3 billion on January 1, 1999. This amount 

accounted for about 64 percent of the $2 billion of arrears owed by U.N. 

members on that date for the U.N. regular budget, international tribunals, 

and peacekeeping operations. For legislative and policy reasons, the 

United States has determined it will not pay $472 million (about 36 percent) 

of its total arrears of about $1.3 billion. As of December 31, 1998, the 

United Nations owed about $1.1 billion to member states for their 

participation in U.N. peacekeeping operations.

U.S. Arrears for the U.N. 

Regular Budget

U.N. records showed that, on January 1, 1999, the United States was in 

arrears $316 million for assessed contributions to the U.N. regular budget 

for 1998 and prior periods. U.S. arrears accounted for about 76 percent of 

the $417 million total arrears owed by U.N. members for the U.N. regular 

budget. Table 5 shows U.S. and other countries’ U.N. regular budget 

arrears for 1998 and prior financial periods.

Dollars in millions

Calendar year

1996 1997 1998 1999 2000 (estimated)

Assessed contributions for prior 2 years $2,643 $2,098 $1,480 $1,320 $1,282

Arrears balance 1,231 1,303 1,313 1,294 1,435

Difference (shortfall) $1,412 $795 $167 $26 ($153)
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Table 5: U.S. and Other Member States' U.N. Regular Budget Arrears, 1998 and Prior 

Periods

Note: Dollar amounts reflect payments received by the United Nations through December 31, 1998; 

these amounts may not add due to rounding.

a

Undisputed amount includes $100 million withheld from fiscal year 1999 funds pending certification of 

a $2.533 billion U.N. biennium budget plus $54 million that would be paid under the proposed arrears 

payment plan.

Source: Compiled by GAO from U.N. and Department of State financial data.

Since the early 1980s, the United States has declined to pay a portion of its 

assessed contributions for the U.N. regular budget for legislative and policy 

reasons. The $162 million that the United States has declined to pay to date 

accounts for about 51 percent of the U.S. arrears shown in table 5. The 

United States has withheld an additional $100 million pending executive 

branch certification that the U.N. regular budget for the 1998-99 biennium 

will not exceed $2.533 billion, bringing the total currently withheld to $262 

million. Department of State officials expect to be able to meet this 

certification requirement and pay this $100 million in 1999. As previously 

noted, our estimate of the shortfall assumes that the Department of State 

will make this payment as planned. Table 6 shows the amounts the United 

States had declined to pay and withheld from U.N. regular budget through 

the end of 1998.

Dollars in millions 

Member state Arrears

Percent

of total

United States $316 75.7

 Withheld for legislative and policy reasons (162)

 Undisputed amounta

(154)

Brazil 31 7.4

All others 71 16.9

Total $417 100.0
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Table 6: Amounts the United States Has Declined to Pay and Withheld From the U.N. Regular Budget

Note: Dollar amounts reflect withholdings through December 31, 1998.

a

Prohibitions codified as a note to 22 USCA 287e.

b

P.L. 98-473

c

These amounts are not disputed.

Source: Compiled by GAO from Department of State financial data.

U.S. Arrears for 

International Tribunals

U.N. records showed that, on January 1, 1999, the United States was in 

arrears about $3 million for payments to international tribunals. U.S. 

arrears accounted for about 15 percent of the nearly $20 million of total 

arrears owed by U.N. members for international tribunals. U.S. arrears 

reflect the Department of State’s application of the 25 percent cap on U.S. 

payments for U.N. peacekeeping18 to the half of the tribunals’ budgets that 

Dollars in millions

Purpose Amount

Amounts not paid due to legislative prohibitions

U.N. General Assembly approval of the construction of the Conference Center for the Economic Commission of Africa 

(Addis Ababa) in the mid-1980s during the famine in Africaa

$28.8

U.N. assistance to the Palestine Liberation Organizationa 16.8

Sundquist Amendment prohibiting a portion of the U.S. payment to the U.N. because of kickbacks paid from Soviet 

nationals' salaries to their governmentsa

6.3

Kasten Amendment of the mid-1980s preventing payment for excessive U.N. post adjustmentsb 1.3

U.N. activities relating to the South-West Africa People's Organizationa 0.7

Temporary increase in "effective" assessment rate increase in 1992 following the breakup of Czechoslovakia 0.3

Subtotal $54.2

Amounts not paid due to policy decisions

Withheld payment to the U.N. Tax Equalization Fund because of alleged excessive tax reimbursements paid to U.S. 

nationals employed by the U.N.

$100.4

Law of the Sea Preparatory Commission 7.5

Subtotal $107.9

Amounts withheld until U.N. meets reform conditionsc

U.N. regular budget not to exceed $2.533 billion $100.0

Subtotal $100.0

Total $262.1

18Section 404(b)(2) of the Foreign Relations Authorization Act of 1994-95 (P.L. 103-236).
B-282243

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are assessed at the higher rate for peacekeeping operations, currently

30.4 percent.

U.S. Arrears for U.N. 

Peacekeeping

U.N. records showed that, as of January 1, 1999, the United States had 

arrears of about $976 million for assessed contributions to U.N. 

peacekeeping operations.19 U.S. arrears accounted for about 61 percent of 

the $1,594 million total arrears owed by U.N. members for U.N. 

peacekeeping. Table 7 shows U.S. and other countries’ peacekeeping 

arrears for 1998 and prior periods.

Table 7: U.S. and Other Member States' U.N. Peacekeeping Arrears, 1998 and Prior 

Periods

Note: Dollar amounts reflect payments received by the United Nations through December 31, 1998.

Source: Compiled by GAO from U.N. and Department of State financial data.

Since the 1980s, the United States has declined to pay a portion of its 

assessed contributions for U.N. peacekeeping for legislative and policy 

reasons. In 1994, for example, Congress enacted legislation to cap U.S. 

payments for peacekeeping at 25 percent of the total of all assessed 

contributions for an operation.20 Amounts the United States has declined 

to pay accounted for about 31 percent of the U.S. arrears shown in table 7. 

19Two U.N. peacekeeping operations—the U.N. Truce Supervision Organization (in the Middle East) and 

the U.N. Military Observer Group in India and Pakistan (in Kashmir)—are financed through the U.N. 

regular budget.

Dollars in millions

Member state Arrears

Percent

of total

United States $976 61.2

 Withheld for legislative and policy reasons (307)

 Undisputed amount (669)

Russia 126 7.9

Japan 98 6.2

Brazil 14 0.9

All others 380 23.8

Total $1,594 100.0

20Section 404(b)(2) of the Foreign Relations Authorization Act of 1994-95 (P.L. 103-236).
B-282243

Page 16 GAO/NSIAD-99-187 United Nations

Table 8 shows the amounts the United States has declined to pay for U.N. 

peacekeeping operations through the end of 1998.

Table 8: Amount the United States Has Declined to Pay for U.N. Peacekeeping 

Operations

Note: Dollar amounts reflect withheld payments through December 31, 1998. This table does not 

include withheld payments that would be paid under the proposed arrears payment plan, for example, 

payments withheld from fiscal year 1995 and 1996 funds for the U.N. operation in Western Sahara.

Source: Compiled by GAO from Department of State financial data.

Reimbursements Owed by 

the United Nations to 

Members States for 

Participating in U.N. 

Peacekeeping Operations

Because of member states’ arrears, the United Nations has not reimbursed 

all U.N. members for troops, equipment, and other services contributed to 

U.N. peacekeeping operations.21 As of December 31, 1998, the United 

Nations owed 73 member states about $1,102 million for troops, 

equipment,22 letters of assist,23 and death and disability payments to 

Dollars in millions

Purpose Amount

Amounts not paid due to legislative prohibitions

Cap on peacekeeping assessments at 25 percent after October 1, 1995, 

versus the U.N. assessment (currently 30.4 percent)

$163

Amounts not paid due to policy decisions

Cap on peacekeeping assessments at 30.4 percent versus the 31.7 percent 

set by the General Assembly to cover shortfalls in peacekeeping contributions 

following the breakup of the Soviet Union

$123

U.N. Mission in the Central African Republic 10

U.N. Haiti operations 5

Fiscal year 1997 funds for the U.N. Mission for the Referendum in Western 

Sahara

3

Closeout activities for the U.N. Transitional Authority in Cambodia 2

Judicial monitoring activities for the U.N. Mission in Bosnia and Herzegovina 1

Subtotal $144

Total $307

21See United Nations: Financial Issues and U.S. Arrears (GAO/NSIAD-98-201BR, June 18, 1998).

22The United Nations refers to this as “contingent-owned” equipment.

23Letters of assist request and govern the provision by member states of equipment and services for 

U.N. peacekeeping, for example, air transportation.
B-282243

Page 17 GAO/NSIAD-99-187 United Nations

peacekeepers or their families. About $704 million of this amount—about 

63 percent—was for reimbursements owed for troops and equipment 

contributed to the U.N. operations in the Yugoslavia, Somalia, Angola, 

Macedonia, and Eastern Slovenia.24 Table 9 shows the amounts owed 

member states for their participation in U.N. peacekeeping operations 

through the end of 1998.

Table 9: Top 10 U.N. Member States Owed Reimbursement for Participation in U.N. Peacekeeping Operations

Note: Dollar amounts reflect reimbursements through December 31, 1998. Voluntary contributions are 

not included. Not all equipment costs are reported to the United Nations. In some cases, members 

dispute the amounts owed. The United Nations adopted new guidelines for reimbursing 

contingent-owned equipment costs in 1996 (see U.N. document A/Res/50/222, Apr. 11, 1996).

Source: Compiled by GAO from U.N. financial data.

24The amounts owed for these former U.N. operations is as follows: the former Yugoslavia—

$1.4 million for troops and $390.2 million for equipment; Somalia—$29.2 million for troops and 

$100.2 million for equipment; Angola—$4.9 million for troops and $$82.9 million for equipment; 

Macedonia—$19.8 million for troops and $29.9 million for equipment; and Eastern Slovenia—

$62,000 for troops and $45.7 million for equipment. The United Nations was unable to breakout by 

operation the amounts owed for letters of assist and death and disability payments.

Dollars in millions

Member state Troops

Contingentowned

equipment

Letters of

assist

Death and

disability Total

France $3.9 $127.6 $20.8 $4.3 $156.6

United States 32.8 30.0 79.9 0.0 142.7

United Kingdom 2.4 45.6 6.9 1.7 56.6

Italy 0.4 33.6 19.4 0.0 53.4

India 4.2 42.8 4.0 0.0 51.0

Netherlands 0.0 45.2 4.6 0.0 49.8

Pakistan 18.7 19.5 0.0 0.0 38.3

Belgium 0.0 29.7 8.4 0.0 38.1

Canada 1.8 27.0 1.2 5.2 35.3

Slovakia 0.0 28.9 0.4 0.0 29.3

All others 79.2 298.6 59.6 13.3 450.8

Total $143.4 $728.6 $205.2 $24.6 $1,101.9
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Page 18 GAO/NSIAD-99-187 United Nations

U.N. Members Have 

Lost Their General 

Assembly Vote

At the beginning of 1999, 44 of 185 U.N. members (about 24 percent) had 

arrears equaling or exceeding the sum of their assessed contributions for 

the preceding 2 full years and were subject to article 19. Yugoslavia needed 

to pay the largest amount to regain its right to vote in the General 

Assembly—almost $13 million—and Grenada, the smallest amount—just 

over $5,000.

By mid-May, 6 of the 44 members had paid enough to regain their right to 

vote in the General Assembly. These six members were Afghanistan, 

El Salvador, Honduras, Libyan Arab Jamahiriya, Saint Vincent and the 

Grenadines, and the former Yugoslav Republic of Macedonia.

In April 1999, the General Assembly granted six other members permission 

to vote temporarily, because their failure to pay was judged to be due to 

conditions beyond their control, such as civil war or severe natural 

disasters.25 Three of these members—Bosnia and Herzegovina, Cambodia, 

and Georgia—were permitted to vote through June 30, 1999. Three 

others—Congo, Guinea-Bissau, and Nicaragua—were permitted to vote 

through June 30, 2000. Previously, in October 1998, the General Assembly 

had granted two other members—Comoros and Tajikistan—permission to 

vote through the current (53rd) session of the General Assembly.

Iraq applied for permission to vote despite its arrears, arguing that the 

sanctions authorized by the Security Council, plus the U.N.’s refusal to 

accept payment in Iraqi currency, had left it without a means of paying its 

assessed contributions. The Committee on Contributions did not make a 

recommendation to the General Assembly on Iraq’s request, concluding 

that the political issues raised by its request exceeded the committee’s 

technical advisory role.26

As of mid-May, the remaining 30 member states did not have the right to 

vote in the General Assembly. The Chief of the U.N. Contributions Service 

stated that, based on past experience, he expects that, by the end of the 

25The Committee on Contributions considers applications from member states for permission to vote. 

Based on information provided by the applicant and the U.N. Secretariat, the committee makes a 

recommendation on the application to the General Assembly’s Fifth Committee, which deals with 

financial matters. The Fifth Committee, in turn, makes a recommendation to the General Assembly, 

which ultimately decides whether to grant the applicant permission to vote. As a rule, a member state 

is permitted to vote for a specific, limited period and only when its failure to pay is judged to be due to 

conditions beyond its control.

26Addendum to the report of the Committee on Contributions (U.N. document A/53/11/Add.1).
B-282243

Page 19 GAO/NSIAD-99-187 United Nations

year, most of these remaining members will make at least the minimum 

payment necessary to regain their right to vote in the General Assembly. 

Appendix II shows the status of member states subject to article 19 at the 

beginning of 1999.

In a 1998 report, the Committee on Contributions noted that the loss of 

voting rights under article 19 was the only sanction available against 

member states that did not meet their financial obligations to the United 

Nations.27 In a 1999 report, it also noted that many member states regularly 

paid only enough to retain or regain their right to vote.28 At the General 

Assembly’s direction, the committee has reviewed alternative procedures 

for applying article 19, such as calculating and applying article 19 both at 

the beginning of the calendar year and at the beginning of the peacekeeping 

fiscal year on July 1.29 Some committee members were concerned, 

however, that such a change would increase the number of member states 

falling under Article 19 and possibly interfere with the operation of the 

General Assembly.30 The issue remains under review.

Agency Comments In written comments on a draft of this report, the Department of State 

concurred with our analysis and commented that our report succinctly 

stated the facts currently available and estimated the amount of money 

required to avoid loss of vote in the General Assembly in January 2000. 

State underscored that given the many financial factors involved in the loss 

of vote process, it is impossible at this moment to state precisely how much 

the United States will have to pay. The Department of State’s written 

comments are reprinted in appendix III. State also provided several 

technical comments, which we incorporated as appropriate.

Scope and 

Methodology

To gather information for our analysis, we reviewed U.N. and U.S. financial 

reports and other records from 1994 to 1999 that showed the amounts of 

27Report of the Committee on Contributions (U.N. document A/53/11).

28Addendum to the report of the Committee on Contributions (U.N. document A/53/11/Add.1).

29U.N. General Assembly resolution 52/215 B.

30According to Department of State officials, such a change would have a major impact on U.S. arrears 

and the application of article 19 to the United States because of the U.S. practice of paying its calendar 

year assessments with funds appropriated for the following fiscal year.
B-282243

Page 20 GAO/NSIAD-99-187 United Nations

assessed contributions, arrears, and reimbursements owed member states 

and the application of article 19. We also reviewed reports and other 

records on these matters prepared by other organizations, for example, the 

Congressional Research Service. To confirm and expand our 

understanding of the data and other information in these reports and 

records, we interviewed officials at the U.S. Department of State’s Bureau 

of International Organizations Affairs, the U.S. Mission to the United 

Nations, and U.N. headquarters.

We estimated the contribution shortfall on January 1, 2000, by analyzing 

U.N. and U.S. financial data using a computer model we developed for the 

purpose. This model calculates a projected arrears balance and a projected 

amount of assessed contributions for the preceding 2 full years, based on 

expected assessments for 1999, arrears from 1998 and prior years, 

estimated U.S. payments, and expected credits that the United States may 

receive from the U.N. regular, international war crimes tribunal, and 

peacekeeping budgets. We varied some of our assumptions about U.S. 

assessments and payments to determine how the estimated shortfall was 

affected by these changes. For example, we calculated the shortfall 

assuming different levels of peacekeeping assessments and payments for 

the recently authorized U.N. operation in Kosovo. We verified our analysis 

by discussing it with U.N. and Department of State officials and reviewed 

similar analyses conducted by Department of State officials.

We used a commercially available spreadsheet software program to 

tabulate and display information compiled from U.N. and U.S. financial 

reports and other records to analyze (1) trends in U.N. assessments and 

U.S. arrears leading to the shortfall, (2) U.S. arrears and the amounts 

withheld for legislative and policy reasons, and (3) the status of member 

states that had lost their vote in the General Assembly. We verified our 

analyses of these issues by discussing them with U.N. and Department of 

State officials.

We did not independently verify the accuracy of financial data obtained 

from U.N. and U.S. reports or other records. Because we are an agency of 

the United States, we do not have direct audit authority to review the 

operations or financial records of the United Nations. Instead, we 

reviewed audit reports prepared by the U.N. Board of Auditors to ensure 

that U.N. financial information was reliable.

We conducted our work from April to July 1999 in accordance with 

generally accepted government auditing standards.
B-282243

Page 21 GAO/NSIAD-99-187 United Nations

We are providing copies of this report to other congressional committees; 

the Honorable Madeline Albright, Secretary of State; the Honorable 

A. Peter Burleigh, Acting Permanent Representative of the United States of 

America to the United Nations; the Honorable Jacob Lew, Director, Office 

of Management and Budget; and the Honorable Kofi Annan, Secretary 

General of the United Nations. Copies also will be made available to others 

upon request.

Please contact me at (202) 512-4128 if you or your staff have any questions 

about this report. Key contributors to this report were Tetsuo Miyabara and 

Michael Rohrback.

Sincerely yours,

Harold J. Johnson

Associate Director

International Relations and Trade Issues
Page 22 GAO/NSIAD-99-187 United Nations

Contents

Letter 1

Appendix I

Summary of U.N. 

Methodology for 

Applying Article 19

24

Appendix II

Status of U.N. Member 

States in Arrears Under 

Article 19 of the U.N. 

Charter on January 1, 

1999

26

Appendix III

Comments From the 

Department of State

29

Tables Table 1: U.N. Assessments for the Regular Budget, International

Tribunals, and Peacekeeping Operations for 1999, as of 

June 30, 1999 5

Table 2: Estimated U.S. Contributions Shortfall on January 1, 2000 6

Table 3: Estimated U.S. Assessed Contributions for the 2-Year Period 

Ending on January 1, 2000 8

Table 4: Comparison of U.S. Assessed Contributions for the United 

Nations for the Prior 2 Years and the U.S. Arrears on 

January 1, 1995-2000 12

Table 5: U.S. and Other Member States' U.N. Regular Budget 

Arrears, 1998 and Prior Periods 13

Table 6: Amounts the United States Has Declined to Pay and 

Withheld From the U.N. Regular Budget 14

Table 7: U.S. and Other Member States' U.N. Peacekeeping Arrears, 

1998 and Prior Periods 15
Contents

Page 23 GAO/NSIAD-99-187 United Nations

Table 8: Amount the United States Has Declined to Pay for U.N. 

Peacekeeping Operations 16

Table 9: Top 10 U.N. Member States Owned Reimbursement for

Participation in U.N. Peacekeeping Operations 17

Figures Figure 1: Comparison of U.S. Assessed Contributions for the

United Nations for the Prior 2 Years and U.S. Arrears on 

January 1, 1996-2000 3

Figure 2: U.S. Assessments for the U.N. Regular Budget, 

International Tribunals, and Peacekeeping Operations, 1994-99 11
Page 24 GAO/NSIAD-99-187 United Nations

Appendix I

Summary of U.N. Methodology for Applying 

Article 19 ApenxIdi

Article 19 of the U.N. Charter states that a member will lose its right to vote 

in the General Assembly if the amount of its arrears equals or exceeds its 

assessed contributions for the preceding 2 full years:

“A Member of the United Nations which is in arrears in the payment of its financial 

contributions to the Organization shall have no vote in the General Assembly if the amount 

of its arrears equals or exceeds the amount of the contributions due from it for the 

preceding two full years. The General Assembly may, nevertheless, permit such a Member 

to vote if it is satisfied that the failure to pay is due to conditions beyond the control of the 

Member.”

Article 19 does not specify how the amount of arrears and assessed 

contributions due should be calculated or the timing of the calculation and 

application of the sanction (loss of vote). In practice, a member state is 

considered to be subject to article 19 if its arrears as of January 1 of a given 

year equal or exceed the amount of assessed contributions due from it for 

the preceding 2 full calendar years.

The current interpretation of “arrears” is linked to regulation 5.4 of the 

Financial Regulations and Rules of the United Nations. This regulation 

provides that assessed contributions shall be considered due and payable 

in full within 30 days of (1) receipt of notice from the Secretary General or 

(2) as of the first day of the calendar year to which they relate, whichever is 

later. It further provides that, as of January 1 of the following calendar 

year, the unpaid balances of such contributions are considered to be in 

arrears. Thus, for example, only assessed contributions due before 

January 1, 1999, are considered to be in arrears at any time during 1999 and 

included in the calculation of the amount of arrears under article 19.

In line with the interpretation of arrears under the current provisions of 

regulation 5.4, the term “contributions due for the preceding 2 full years” 

has, since 1950, been interpreted to mean the preceding 2 full calendar 

years. As in the case of the calculation of arrears, U.N. practice has been to 

include only those assessed contributions due before the end of a given 

year in the calculation. Thus, for example, only those assessed 

contributions that fell due and payable under regulation 5.4 between 

January 1, 1997, and December 31, 1998, were included in the amount of 

contributions due for the preceding 2 full years for the purposes of 

calculations for article 19 on January 1, 1999.

Under the current method for calculating article 19, arrears are computed 

in net terms, that is, actual amounts payable after adjustments for income 

and other items, such as unspent balances from earlier financial periods. 
Appendix I

Summary of U.N. Methodology for Applying 

Article 19

Page 25 GAO/NSIAD-99-187 United Nations

The amount of assessed contributions due for the preceding 2 full years, 

however, has been interpreted to mean the amounts “as apportioned by the 

General Assembly” under Article 17 of the U.N. Charter,1

 that is, the gross 

amounts assessed on member states. As the gross amounts are, in most 

cases, higher than the net amounts, this approach tends to reduce the 

amount of minimum payments that member states must make to retain or 

regain their right to vote in the General Assembly.

1

Article 17, paragraph 2, Charter of the United Nations.
Page 26 GAO/NSIAD-99-187 United Nations

Appendix II

Status of U.N. Member States in Arrears 

Under Article 19 of the U.N. Charter on 

January 1, 1999 ApenxIdi

Dollars in millions

Member state

Minimum

payment

needed to

regain votea

Permitted

to vote? Comments

Afghanistan $133,000 Yes Made at least the minimum payment to regain its vote.

Bosnia and 

Herzegovina

1,274,200 Yes Permitted to vote until June 30, 1999. Despite some members’ doubts, the 

Committee on Contributions concluded that Bosnia and Herzegovina's failure 

to pay was due to conditions beyond its control, citing the impact of protracted 

civil war, high unemployment, and low government revenues on its ability to 

pay.b

Burundi 143,800 No

Cambodia 199,300 Yes Permitted to vote until June 30, 1999. The Committee on Contributions 

concluded that Cambodia's failure to pay was due to conditions beyond its 

control, citing the impact of years of war and the significant cost of 

post-conflict activities—such as clearing landmines and military 

demobilization—on its ability to pay and Cambodia’s continuing dependence 

on foreign assistance. The committee also noted Cambodia's expressed 

intention to make the necessary minimum payment by June 1999.b

Cape Verde 93,100 No

Central African 

Republic

122,500 No

Comoros N/A Yes Permitted to vote through the 53rd session of the General Assembly. The 

Committee on Contributions concluded that Comoros’ failure to pay was 

beyond its control, citing the impact of severe political, economic, and social 

problems and the loss of control over some of its territory on its ability to pay 

and its inability to meet other financial obligations.c

Congo 316,500 Yes Permitted to vote until June 30, 2000. The Committee on Contributions 

concluded that Congo’s failure to pay was beyond its control, citing the impact 

of the 1997 civil war and continued fighting on its ability to pay.b

Democratic Republic of 

the Congo

41,000 No

Djibouti 143,500 No

Dominica 143,500 No

Ecuador 35,299 No

El Salvador 24,200 Yes Made at least the minimum payment to regain its vote.

Equatorial Guinea 43,467 No

Gambia 143,000 No

Georgia 4,639,800 Yes Permitted to vote until June 30, 1999. The Committee on Contributions 

concluded that Georgia's failure to pay was due to conditions beyond its 

control, citing the impact of civil war, serious drought, and the economic crisis 

of a major trading partner (Russia) on its ability to pay. The committee also 

noted the presence in Georgia of a U.N. peacekeeping operation as well as 

Georgia's expressed intention to make some payments by April 1999 and 

submit a payment schedule.b
Appendix II

Status of U.N. Member States in Arrears 

Under Article 19 of the U.N. Charter on 

January 1, 1999

Page 27 GAO/NSIAD-99-187 United Nations

Grenada 5,300 No

Guinea 133,500 No

Guinea-Bissau 273,600 Yes Permitted to vote until June 30, 2000. The Committee on Contributions 

concluded that Guinea-Bissau’s failure to pay was due to conditions beyond 

its control, citing the impact of the armed conflict and the need to devote 

limited government resources to the country's urgent needs on its ability to 

pay. Some committee members noted that Guinea-Bissau was among those 

member states that followed a practice of paying at or close to the minimum 

amount due each year to retain or regain its vote.b

Haiti 42,000 No

Honduras 108,600 Yes Made at least the minimum payment to regain its vote.d

Iraq 9,135,200 No Iraq requested an exemption, arguing that sanctions authorized by Security 

Council Resolution 661 (1990) plus the United Nations' refusal to accept 

contributions in Iraqi dinars had left it without an effective means of paying its 

outstanding assessments. The Committee on Contributions did not make a 

recommendation to the General Assembly on Iraq's request, concluding that 

the political aspects of the issues raised by Iraq's request exceeded its 

technical advisory role to the General Assembly.b

Kyrgyzstan 502,600 No

Liberia 939,100 No

Libyan Arab Jamahiriya 557,900 Yes Made at least the minimum payment to regain its vote.

Madagascar 44,700 No

Mauritania 122,300 No

Mongolia 114,222 No

Nicaragua 155,200 Yes Permitted to vote until June 30, 2000. The Committee on Contributions 

concluded that Nicaragua's failure to pay was due to conditions beyond its 

control, citing the impact of hurricane Mitch on its economy and physical and 

social infrastructure and the need to devote limited government resources to 

the country's rehabilitation and reconstruction on its ability to pay and efforts 

to reduce the country's external debt. Some committee members noted that 

Nicaragua was among those member states that followed a practice of paying 

at or close to the minimum amount due each year to retain or regain its vote.b

Niger 142,000 No

Republic of Moldova 1,310,900 No

Rwanda 138,809 No

Saint Vincent and the 

Grenadines

26,900 Yes Made at least the minimum payment to regain its vote.

Sao Tome and Principe 404,000 No

Seychelles 87,900 No

Sierra Leone 136,900 No

Somalia 805,400 No

Dollars in millions

Member state

Minimum

payment

needed to

regain votea

Permitted

to vote? Comments
Appendix II

Status of U.N. Member States in Arrears 

Under Article 19 of the U.N. Charter on 

January 1, 1999

Page 28 GAO/NSIAD-99-187 United Nations

Note: Table reflects payments and actions through May 14, 1999.

a

Minimum payment necessary to reduce the member state’s outstanding contributions (arrears) below 

the gross amount assessed for the preceding 2 full years.

b

 The Committee on Contributions’ conclusions and recommendations on this matter are contained in 

U.N. documents A/53/11/Add.1 (Feb. 16, 1999) and A/53/11/Add.1/Corr.1 (Feb. 23, 1999). Based on 

the committee's report, the Fifth Committee recommended the adoption of a draft decision permitting 

Bosnia and Herzegovina, Cambodia, and Georgia to vote until June 30, 1999; and Congo, 

Guinea-Bissau, Nicaragua, and Honduras to vote until June 30, 2000 (A/53/464/Add.4, Mar. 31, 1999). 

On April 7, 1999, the General Assembly adopted the draft decision as amended (by Honduras, which 

had made the minimum payment needed to regain its vote—see table note d).

c

 The Committee on Contributions’ conclusions and recommendations are contained in U.N. document 

A/53/11/Suppl. No. 11 (1998). Based on this report, the Fifth Committee recommended the adoption 

of a draft decision permitting Comoros and Tajikistan to vote through the 53rd session of the General 

Assembly (U.N. document A/C.5/53/L.4, Oct. 6, 1998). On October 7, 1998, the General Assembly 

adopted this draft decision.

d

 In early January 1999, Honduras requested an exemption from article 19. In mid-February 1999, the 

Committee on Contributions concluded that Honduras’ failure to pay was due to conditions beyond its 

control and recommended permitting it to vote until June 30, 2000. In its report, the committee cited 

the impact of hurricane Mitch on Honduras' economy and physical and social infrastructure, the need 

to devote limited government resources to the country’s rehabilitation and reconstruction on its ability 

to pay and efforts to reduce and reschedule the country’s external debts. Some committee members 

noted that Honduras was among those member states that followed a practice of paying at or close to 

the minimum amount due each year to retain or regain its vote. Subsequent to the Fifth Committee’s 

recommendation that Honduras be permitted to vote (see table note b), Honduras made at least the 

minimum payment needed to regain its vote.

Source: GAO analysis of U.N. documents.

Tajikistan N/A Yes Permitted to vote through the 53rd session of the General Assembly. The 

Committee on Contributions concluded that Tajikistan's failure to pay was 

beyond its control, citing the impact of civil war, natural disasters, and 

collapse of trade and economic relations among former Soviet republics on 

its ability to pay; a substantial increase in foreign debts and the rescheduling 

of some debts; and Tajikistan's receipt of significant international assistance, 

including a U.N. peacekeeping operation.c

The former Yugoslav 

Republic of Macedonia

90,363 Yes Made at least the minimum payment to regain its vote.

Togo 62,500 No

Turkmenistan 494,200 No

Vanuatu 144,700 No

Yemen 123,300 No

Yugoslavia 12,678,500 No

Total $36,276,760

Dollars in millions

Member state

Minimum

payment

needed to

regain votea

Permitted

to vote? Comments
Page 29 GAO/NSIAD-99-187 United Nations

Appendix III

Comments From the Department of State ApenxIdi

(711424) Lret
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