Madam Chair,

1. I have the honor to deliver this statement on behalf of the Group of 77 and China under agenda item 146: Report of the Joint Inspection Unit for 2025 and programme of work for 2026, during the first part of the resumed eightieth session of the Fifth Committee.

2. Allow me to thank the Chair of the Joint Inspection Unit, Mr. Conrod Cecil Hunte, and the Secretariat of the UN System Chief Executives Board for Coordination, Senior Programme Management Officer, Ms. Federica Pietracci, for introducing their respective reports.

3. The Group wishes to reaffirm its longstanding support to the important work of the JIU as the sole independent and external oversight body of the United Nations mandated to conduct inspections, evaluations and investigations system wide.

Madam Chair,

4. The Group recognizes the efforts of the Unit in delivering on its programme of work in 2025 and reiterates the importance of ensuring that the Unit's outputs remain focused, relevant and timely, and that the recommendations continue to provide practical and implementable guidance that strengthens accountability, improves managerial effectiveness and enhances efficiency across the United Nations system.

5. The Group also takes note of the statistics provided on the acceptance and implementation of recommendations. While recognizing that, on average, a significant share of recommendations are accepted by participating organizations, the Group stresses that acceptance must translate into concrete and measurable implementation, and that follow-up actions should be reflected in clear outcomes and improved performance. In addition, the Group notes the reporting of acceptance and implementation by intended impact category, which can support better understanding of where recommendations are generating tangible value, including in areas such as enhanced efficiency, strengthened control and compliance, and dissemination of good practices.

6. Nonetheless, the Group remains concerned at the average rate of acceptance and implementation of recommendations by some organizations and believes that the pertinence of these recommendations requires sustained improvement in institutional follow-up, to ensure that the Unit's findings and recommendations reach key decision-makers across the United Nations system, especially since the share of recommendations that have not been implemented for over 10 years is significant and requires attention from management and from the legislative organs and governing bodies.

7. The Group welcomes the significant progress in modernizing the Unit's recommendation-tracking arrangements, including through the development, in collaboration with the Office of Information and Communications Technology, of a new SharePoint-based system now rolled out to participating organizations. These improvements respond to long-standing calls for a reliable, web-based tracking tool, and we look forward to its formal launch in early 2026.

Madam Chair,

8. The Group underlines the importance of continuing to implement the recommendations stemming from the Unit's self-assessment exercise. We note the intention to complete implementation of remaining recommendations, including those that strengthen norms and standards and internal procedures, and we encourage the Unit to continue these efforts in a transparent and results-oriented manner.

9. The Group also wishes to reiterate the importance of enhancing coordination to align workplans, avoid overlaps or duplication of work and maximize synergies between the Board of Auditors, the Office of Internal Oversight Services and the Joint Inspection Unit, while respecting the distinct mandates of each oversight entity.

10. Regarding the programme of work for 2026, the Group appreciates the breadth of topics selected, including six new system-wide reviews and the continuation of carried-over projects. We note that the programme addresses issues of relevance to Member States, such as financing challenges, shared services, earmarked funding and digital transformation, as well as a system-wide review of the Three Lines Model, which is linked to the UN80 Initiative and evolving operating models that underscore the need for strengthened risk management and internal control.

11. The Group notes with concern that equitable geographical representation remains an outstanding issue within the United Nations. We encourage the Unit to formulate recommendations aimed at addressing un-representation and under-representation based on a comprehensive review of the issue across participating organizations of the United Nations system.

12. The Group encourages the Inspectors and their teams to finalize all reviews within the calendar year while upholding the quality of work and calls on all stakeholders to support the Unit's work, including through timely provision of information and sustained cooperation by participating organizations. The Group further calls on Member States to facilitate the work of the Unit and its Inspectors, where necessary, by providing consular support and travel-related assistance to enable them to carry out their mandates effectively and without impediment.

13. In conclusion, Madam Chair, the Group of 77 and China would like to assure you of its readiness to engage constructively in the upcoming discussions with the aim of concluding this important agenda item in a timely manner.

I thank you.