Mr. Chair,

1. I have the honour to deliver this statement on behalf of the Group of 77 and China on the organization of work of the Fifth Committee at the main part of the eighty-first session of the General Assembly.

2. We congratulate you, Ambassador Ibrahim Folorunsho Jimoh of Nigeria, and the members of the Bureau on your election. We assure you of our full support in bringing the work of this session to a timely and successful conclusion.

3. We extend our sincere appreciation to Ambassador Zsuzsanna Horváth of Hungary, her team and the outgoing Bureau for their dedication throughout the eightieth session. We also thank the Secretariat of the Fifth Committee and the Chair and members of the Advisory Committee on Administrative and Budgetary Questions for their support.

4. The Group reiterates that all reports must be issued in all official languages within the prescribed deadlines. Timely documentation and adequate time for each agenda item are indispensable for informed deliberations and the effective participation of all delegations. Adjustments to the programme of work must respect established procedures and allow sufficient time for coordination within groups.

Mr. Chair,

5. The Group reaffirms the role of the Fifth Committee as the sole Main Committee entrusted with administrative, financial and budgetary matters. The intergovernmental nature of the Organization and the prerogatives of Member States must be fully respected. The Secretariat remains accountable to the membership for implementing mandates and decisions adopted by intergovernmental bodies.

6. Our consideration of the proposed programme budget for 2027 must ensure the necessary resources for the full and effective implementation of all mandates. The Group will carefully scrutinize proposals and their implications for programme delivery, seeking efficiencies while preserving the Organization's capacity to discharge its responsibilities. The development pillar and the priorities of developing countries must receive due attention and resources to ensure the effective implementation of related mandates.

7. Relatedly, the Group attaches particular importance to ensuring equitable geographical representation among United Nations staff, consistent with the Charter and essential to a truly representative Organization with a multicultural and balanced Secretariat.

8. Regarding the proposed programme budget for 2027, the Group stresses that the UN80 Initiative must be transparent, inclusive and Member State-driven, promoting sustained improvements in efficiency, resource management and mandate delivery across all three pillars. Our consideration of the proposals must be informed by a comprehensive assessment of their implications for resource requirements, organizational performance, internal controls, oversight capacity and mandate delivery, clearly distinguishing sustainable efficiencies arising from structural and managerial improvements from cost reductions resulting from liquidity constraints. Measures with potential implications for the implementation of agreed mandates, organizational arrangements or the functioning of the Organization should be presented to Member States in a timely manner, with sufficient information on their rationale, expected impact and associated risks to enable informed consideration. Such measures must not prejudge the General Assembly's deliberations or be implemented before its consideration and decision.

9. The Group reaffirms the essential role of the Committee for Programme and Coordination and notes with concern that, at its sixty-sixth session, consensus could not be reached even on the limited number of previously approved programmes. In this context, we stress the importance of timely consideration by the relevant Main Committees of the programmes on which no recommendations were agreed, to support the General Assembly's consideration of the proposed programme budget for 2027.

Mr. Chair,

10. The Group will pay particular attention to the Development Account, the resident coordinator system and the Peacebuilding Fund. We will also examine construction and property management proposals, including projects at the regional commissions and the United Nations Office at Nairobi, with due regard to accountability and the efficient use of resources.

11. We attach great importance to the work of the Board of Auditors, the Joint Inspection Unit and the Office of Internal Oversight Services, and to the implementation of their accepted recommendations. We reaffirm that transparency, accountability and effective oversight are essential to strengthening trust in the Organization. We will also engage actively on the common and pension systems, ethics and the administration of justice.

12. The Group remains deeply concerned about the Organization's financial situation and recognizes the collective efforts we made as Member States during the second resumed part of the eightieth session to reach the historic decision approving a new methodology for the return of credits. While this decision seeks to alleviate liquidity pressures, it in no way substitutes for the obligation of all Member States to pay their assessed contributions in full, on time and without conditions, while recognizing the genuine difficulties faced by those whose timely payments are hindered by external impediments. The unilateral and persistent withholding of contributions, late payments and accumulated arrears continue to undermine mandate implementation and place an unfair burden on Member States that fulfil their obligations.

Mr. Chair,

13. The Group of 77 and China stands ready to engage constructively, in a spirit of consensus and compromise. Negotiations must remain open, transparent and inclusive, with full respect for the equal participation of all Member States. We count on all partners to demonstrate the flexibility needed to reach balanced outcomes and ensure that the United Nations receives the resources required to fulfil its mandates.

I thank you.