Madam Chair,

1. I have the honor to deliver this statement on behalf of the Group of 77 and China under agenda item 134, on progress towards an accountability system in the United Nations Secretariat.

2. The Group wishes to thank the Acting Director of the Business Transformation and Accountability Division, DMSPC, Mr. Kevin Summersgill, for introducing the fifteenth progress report of the Secretary-General on accountability, as well as the Chair of the ACABQ, Ms. Juliana Gaspar Ruas, for presenting the related report.

3. The Group wishes to reiterate its long-standing view that authority must be accompanied by responsibility and accountability. Managers, particularly senior managers entrusted with significant responsibilities, are expected to deliver tangible results in a timely and cost-effective manner, in full compliance with regulations, rules and ethical standards, and with due regard to the role of oversight bodies and the implementation of accepted recommendations.

Madam Chair,

4. The Group recognizes the efforts undertaken and the progress achieved across the various components of the accountability system. At the same time, we share the Advisory Committee's view that these components too often operate in a fragmented manner, and that further efforts are required to ensure that the accountability framework functions as a coherent and integrated system, capable of continuous improvement and providing the appropriate level of assurance.

5. In this regard, the Group stresses the importance of strengthening the critical linkages between personal and institutional accountability, including through clearer delineation of roles and responsibilities and effective mechanisms for systematic feedback and follow-up within the internal control system. We also underscore the need for the accountability report to evolve from narrative descriptions of initiatives towards a more analytical and strategic assessment of performance of the system itself, including data analysis, identification of shortcomings and corrective measures, and the definition of strategic objectives for continuous improvements, as emphasized by the Advisory Committee.
 
6. The Group notes the Advisory Committee's view that the content and format of the accountability report merit a thorough review, and we look forward to improvements that provide more meaningful information on progress in furthering both institutional and personal accountability. In this context, we also note the Advisory Committee's observations regarding the periodicity of reporting, including the possible value of a multi-year perspective for strategic evaluation.

7. The Group reiterates the importance of continuously improving the presentation of the proposed programme budget, ensuring that resources are clearly linked to a results-based budgeting framework and reflect existing mandates and the measures to achieve them, including with due consideration for the priorities of Member States. We also emphasize the need to integrate indicators that provide quantifiable information to drive a culture of efficiency and cost-effectiveness.

8. The Group further shares the Advisory Committee's opinion that transformative changes to budget documents would have benefited from input from Member States during the budgetary review process. In this regard, we underscore the advantages of presenting models or pilots to Member States before changes are implemented at scale.

9. Regarding senior managers' compacts, the Group recalls the importance of strengthening the link between institutional and personal accountability. We note the Advisory Committee's emphasis on the value of centrally aggregated performance data, including the identification of shortcomings and related corrective measures.

10. The Group remains concerned that equitable geographical distribution continues to face persistent challenges. In this regard, we recall the General Assembly's guidance on geographical targets contained in senior managers' compacts and look forward to further information on accountability measures in cases of non-compliance with compact targets, as well as updated reporting on progress achieved, including in the context of the implementation of the UN80 Initiative.

11. On the issue of strengthening the three lines of defence model and the need for greater clarity on the attribution of roles, responsibilities and coordination processes among them, we underscore that a strong framework for accountability, internal controls and risk management is particularly important in the context of UN80, and we look forward to updated information on the progress of the internal evaluation being conducted.

12. Finally, the Group reiterates the importance of the full and timely implementation of recommendations of oversight bodies and endorsed recommendations of the Advisory Committee, and, as appropriate, of holding programme managers accountable for the non-implementation of recommendations.

Madam Chair,

13. The Group of 77 and China reiterates its strong support for an effective, efficient and transparent accountability system that is fully embedded in the working culture and operational practices of the United Nations Secretariat, and that consistently reinforces both institutional integrity and managerial responsibility. The Group remains ready to engage constructively with all partners to conclude this agenda item in a timely manner.

I thank you.