Recalls the concern expressed in its resolutions 67/226 and 68/229 of 20 December 2013 over the lack of progress in the development and operationalization of the concept of `` critical mass '' of core resources , while noting the adoption in 2014 by the executive boards of the United Nations Development Programme , the United Nations Population Fund and the United Nations Office for Project Services of decisions 2014/24 and 2014/25 and the adoption by the Executive Board of the United Nations Children 's Fund of decision 2014/17 , in which they noted common principles for the concept of critical mass of resources and core resources as developed by United Nations funds and programmes and requested the funds and programmes to develop and present resource mobilization strategies for the consideration of their executive boards in 2015 ; 12 . Stresses the need to avoid the use of core or regular resources to subsidize activities financed by non-core or extrabudgetary resources , reaffirms that the guiding principle governing the financing of all non-programme costs should be based on full cost recovery from core and non-core funding sources , proportionally , and in this regard notes the timelines agreed by the executive boards of the United Nations Development Programme , the United Nations Population Fund , the United Nations Children 's Fund and the United Nations Entity for Gender Equality and the Empowerment of Women ( UN-Women ) for an independent and external assessment to be performed in 2016 of the consistency and alignment of the new cost-recovery methodology with the quadrennial comprehensive policy review ; 13 .