Expresses its regret that the mandate contained in its resolution 67/226 with respect to the critical mass of core resources was not fulfilled , and reiterates the request to the United Nations funds and programmes to define common principles for the concept of the critical mass of core resources , which may include the level of resources adequate to respond to the needs of programme countries and to produce the results expected in strategic plans , including administrative , management and programme costs , in consultation with Member States , and to present specific proposals in 2015 with a view to a decision in 2015 by their governing bodies ; 10 . 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 ; 11 .