paragraph 109 in volume 1, chapter 8, Finance and Administration
The budget estimates relate to fore seeable expenditure and the funds appropriated are a charge on the General Fund of the United Nations. In addition, the United Nations has a Working Capital Fund, and it is the practice of the General Assembly to authorize unforeseen and extraordinary expenses to be met out of that fund.1 Normally, the prior concurrence of the ACABQ is required before the Secretary-General can enter into commitments chargeable in the first instance against th…