Mr. Chair,

1. I have the honour to speak on behalf of the Group of 77 and China under agenda items 149 and 136. We thank the Under-Secretary-General for Internal Oversight Services, Ms. Fatoumata Ndiaye, and the Chair of the Independent Audit Advisory Committee, Mr. Suresh Raj Sharma, for introducing their respective reports.

2. The Group reaffirms the essential role of OIOS in strengthening the Organization's internal oversight through its audit, inspection, evaluation and investigation functions. We reiterate our strong support for its operational independence, in accordance with General Assembly resolution 48/218 B, which must be fully respected, without selectivity.

3. We welcome continued coordination among OIOS, the Board of Auditors and the Joint Inspection Unit. Their cooperation should strengthen risk coverage and improve the effectiveness of oversight, while respecting their respective mandates. The Group urges all relevant United Nations entities to cooperate fully with OIOS in the discharge of its responsibilities. We encourage the Secretary-General to ensure continued reporting on any impediments to the Office's work and to take appropriate measures to prevent and address them.

Mr. Chair,

4. The Group notes that OIOS issued 308 reports, excluding those relating to peace operations, containing 543 recommendations, of which 99.4 per cent were accepted. We also note estimated savings and recoveries of $2.8 million. We welcome the reduction in recommendations outstanding for more than four years, while stressing that acceptance must translate into implementation. Management must implement accepted recommendations fully and timely, with particular attention to critical and long-outstanding recommendations.

5. We are concerned that resource constraints continue to affect oversight coverage. Internal audit resources were 14 per cent below planned levels, while approved investigative posts remained vacant or were abolished. The Group stresses the importance of appropriate resources for effective, independent oversight. Gaps in risk coverage and their implications must be clearly reported to Member States.

6. Regarding the UN80 Initiative, the Group notes the incorporation of reform-related risks into OIOS assignments. We emphasize the need for rigorous assessment of the effects of resource reductions and organizational changes on internal controls, programme performance and mandate delivery. Reform must strengthen accountability, and risks arising from its implementation must be identified, documented and addressed in a timely manner.

7. The Group welcomes the reduction in average investigation completion time to 10.1 months, despite capacity constraints. Further efforts must preserve the quality, thoroughness and fairness of investigations. We reiterate our firm support for zero tolerance of fraud, corruption and misconduct, and underline the importance of effective protection against retaliation for those who report wrongdoing or cooperate with duly authorized investigations.

8. We note the completion of the overarching external assessment of OIOS and progress in implementing the external quality assessment recommendations across its three divisions. We call for timely implementation of the remaining recommendations and clear reporting on the resulting improvements, and look forward to the IAAC's consideration of the overarching assessment.

9. The Group reiterates the importance of equitable geographical representation in OIOS staffing and remains concerned about the persistent overrepresentation of nationals of a small number of Member States. Efforts to fill vacancies must include concrete measures to recruit qualified candidates from unrepresented and underrepresented Member States and give due priority to equitable geographical representation as a key recruitment criterion.

Mr. Chair,

10. The Group appreciates the IAAC's expert advice on oversight, risk management and internal controls and encourages its continued engagement with the Board of Auditors, OIOS and the Joint Inspection Unit on workplans, oversight findings and follow-up to recommendations, with a view to strengthening accountability across the Organization.

11. We welcome progress in implementing the enterprise risk management framework and emphasize that it must demonstrably improve management decisions and organizational performance. Persistent weaknesses in procurement, fuel and asset management require sustained corrective action, particularly during organizational restructuring and mission transitions. In this regard, we echo the recommendations to strengthen data integrity controls, enhance risk-based aviation safety management and ensure that transformation-related risks are systematically incorporated into enterprise risk management processes and regularly monitored by senior management.

12. We share the IAAC's concerns regarding inconsistencies in reporting fraud and presumptive fraud. The Administration should apply clear and consistent reporting criteria, reconcile reported figures with investigative findings, and strengthen guidance, training, and investigative and validation processes. We also support analysis of common themes and recurring causes of misconduct to inform preventive measures and oversight priorities.

13.?We also reiterate our call for scrutiny of occupancy at Headquarters and other Secretariat premises and compliance with flexible working arrangements. Effective controls must prevent abuse, including the splitting of arrangements to circumvent applicable limits, and ensure that staff presence and working arrangements meet operational requirements and support mandate delivery.

Mr. Chair,

14. The Group of 77 and China reaffirms that effective and independent oversight is essential to ensuring transparency, accountability and the efficient use of resources entrusted to the Organization by Member States. We remain committed to engaging constructively in deliberations on these agenda items.

I thank you.