Proposed revisions to the Regulations and Rules Governing Programme Planning, the Programme Aspects of the Budget, the Monitoring of Implementation and the Methods of Evaluation, and proposed changes to the Financial Regulations and Rules

STATEMENT ON BEHALF OF THE GROUP OF 77 AND CHINA ON AGENDA ITEM 134: REVIEW OF THE EFFICIENCY OF THE ADMINISTRATIVE AND FINANCIAL FUNCTIONING OF THE UNITED NATIONS - PROPOSED REVISIONS TO THE REGULATIONS AND RULES GOVERNING PROGRAMME PLANNING, THE PROGRAMME ASPECTS OF THE BUDGET, THE MONITORING OF IMPLEMENTATION AND THE METHODS OF EVALUATION, AND PROPOSED CHANGES TO THE FINANCIAL REGULATIONS AND RULES, AT THE FIRST PART OF THE RESUMED EIGHTIETH SESSION OF THE FIFTH COMMITTEE OF THE UNITED NATIONS GENERAL ASSEMBLY (New York, 12 March 2026)

Madam Chair,

1. I have the honor to deliver this statement on behalf of the Group of 77 and China on the proposed revisions to the Regulations and Rules Governing Programme Planning, the Programme Aspects of the Budget, the Monitoring of Implementation and the Methods of Evaluation, and proposed changes to the Financial Regulations and Rules, under Agenda Item 134: Review of the efficiency of the administrative and financial functioning of the United Nations.

2. The Group thanks the Deputy Controller, Director of the Finance Division, OPPFB, Ms. Maria Costa, for the introduction of the reports of the Secretary-General and the Chair of the Advisory Committee on Administrative and Budgetary Questions, Ms. Juliana Gaspar Ruas, for presenting the related report.

3. The Group recognizes the importance of maintaining a sound, clear and updated regulatory framework for the financial management of the Organization, given the central importance of the Financial Regulations and Rules for intergovernmental oversight.

Madam Chair,

4. The Group recalls that the General Assembly, through the Financial Regulations of the United Nations, establishes the broad legislative directives governing the financial management of the Organization. The Group also recalls that the Financial Rules, which are issued within and in accordance with the Financial Regulations, set out the practical arrangements for their implementation.

5. The Group notes that the Financial Regulations have not been revised since 2013 and recognizes that further changes are required to their provisions in order to codify subsequent decisions of the General Assembly and reflect prevailing financial practices. The Group also notes that some of the proposed changes aim to address aspects of the financial situation of the United Nations.

Madam Chair,

6. The Group notes that the proposed revisions to the Financial Regulations fall broadly within 11 categories. While all these proposals remain to be discussed in detail by Member States, the Group would like to briefly highlight the following three points:

7. First, with regard to the revisions proposed to address the liquidity situation of the Organization, the Group takes note of the proposals presented by the Secretary-General and reaffirms its commitment to giving them thorough consideration, in accordance with the provisions of General Assembly resolution 80/243. The Group further stresses that cash conservation and other related measures introduced by the Secretary-General do not constitute a sustainable solution to the liquidity problems of the United Nations, which can only be resolved through Member States fulfilling their financial obligations as set out in the Charter of the United Nations on time, in full and without conditions.

8. On this matter, the Group reiterates its deep concern over the significant arrears of the single largest contributor, which are the root cause of the Organization's liquidity crisis. It is especially troubling that this Member State is currently responsible for more than 60% of all unpaid assessments to both the regular and peacekeeping budgets, despite its capacity to pay.

9. The Group urges all Member States in a position to do so to honor their legal obligations by paying their assessed contributions in full, on time, and without conditions. Political considerations must not obstruct the financial stability of the Organization.

10. Second, with respect to the proposed changes relating to reimbursements in peace operations, the Group reiterates its longstanding position about the importance of avoiding the late settlement of payments to troop and police contributing countries, most of which are developing countries. In this context, the Group will give due consideration to the proposals presented.

11. Third, the Group notes the relationship between proposed amendments to the Financial Regulations and Rules and proposed revisions to the Regulations and Rules Governing Programme Planning, the Programme Aspects of the Budget, the Monitoring of Implementation and the Methods of Evaluation, and believes that consistencies could be improved in this regard.

Madam Chair,

12. The Group believes that any amendment to the Financial Regulations and Rules and to the Rules Governing Programme Planning, the Programme Aspects of the Budget, the Monitoring of Implementation and the Methods of Evaluation would have significant and far-reaching implications for the financial management of the Organization. It is therefore essential that Member States be provided with all relevant information and sufficient time to carefully examine such proposals, including through the adequate scheduling of meetings.

13. In conclusion, the Group of 77 and China reiterates the importance of ensuring that any revision to these rules enhances clarity, consistency, and sound financial stewardship, while fully respecting the authority of the General Assembly and the established intergovernmental framework. The Group looks forward to engaging in thorough and constructive negotiations on this matter.

I thank you.