Mr. Chair,

1. I have the honour to speak on behalf of the Group of 77 and China on the proposed programme plan and budget for 2027. We thank the Secretary-General, H.E. Mr. António Guterres, the Vice-Chair of the CPC, Mr. Mohammad Taghi Amrollahi, and the Chair of the ACABQ, Ms. Juliana Gaspar Ruas, for presenting their respective reports.

2. The Group reaffirms the CPC's essential role in planning, programming and evaluation. We note with concern that its sixty-sixth session concluded without substantive recommendations on any of the 28 programme plans, referring all to the plenary or relevant Main Committees, and urge their timely consideration in accordance with resolution 80/233. This outcome underscores the need for renewed engagement and necessary political will to enable the CPC to fulfil its mandate and provide clear recommendations on programme planning for the General Assembly's consideration. Programme planning must guide resource allocation, preserving the sequential nature of the budget review process and ensuring that the Secretariat receives clear intergovernmental direction on the implementation of agreed mandates and the results expected. The approval of resources cannot substitute for substantive consideration of the programme plans they are intended to support.

Mr. Chair,

3. The Group notes the proposed programme budget of $3.302 billion, a decrease of 4.3 per cent from the 2026 appropriation, and reaffirms that the Organization must be provided with the resources necessary for the full and effective implementation of all approved mandates. We emphasize the importance of a comprehensive and transparent presentation of resource requirements supported by clear explanations of proposed changes and their implications for mandate delivery.

4. The Group stresses that UN80 reform must remain transparent, inclusive and Member State-driven. 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. We support sustained improvements in efficiency, cost-effectiveness and resource management across all three pillars.

5. We share the ACABQ's concern that a comprehensive framework for measuring and reporting efficiencies has yet to be presented. The Group calls for clear criteria and measurable indicators covering implementation costs, realized savings, productivity and effects on mandate delivery.

6. The development pillar must receive resources commensurate with its mandates and developing countries' needs, including adequate funding for the entities integral to its work. We will scrutinize the cumulative impact of reductions on substantive capacities, particularly in DESA, UNCTAD, OHRLLS and the regional commissions. We welcome the proposed strengthening of the Regular Programme of Technical Cooperation.

7. The Group reiterates its unwavering support for UNRWA and recognizes its indispensable role in assisting Palestine refugees, as well as its continued commitment to transparency, accountability and integrity. We remain committed to ensuring that the Agency receives the necessary and predictable financial resources to fully and effectively implement its mandate and continue its vital work amid unprecedented challenges.

8. The Group also recalls that its members collectively constitute the largest contributors of troops and police to United Nations peacekeeping missions and stresses that financing for the Secretariat entities supporting peacekeeping operations is essential to the effective and efficient implementation of their mandates.

9. Regarding the fifteenth progress report on the Development Account, the Group welcomes the completion of 21 projects under the fourteenth tranche, providing capacity development assistance to 96 countries. Projects must remain responsive to national priorities, with stronger national ownership, cross-sectoral engagement and follow-up to evaluations to sustain results beyond project completion.

Mr. Chair,

10. Proposals for common administrative platforms and relocations must demonstrate operational benefits through comprehensive cost-benefit analyses, including transitional and recurring costs. We emphasize clear governance, accountability, service standards and objective criteria for determining which functions remain with client entities.

11. The Group notes the ACABQ's finding that staffing reductions have fallen disproportionately on General Service personnel, with comparatively smaller reductions at senior levels. Restructuring must be supported by transparent workload assessments and preserve substantive expertise. We request clear information on staffing changes, reassignment and separation measures, their costs and their effects on mandate implementation.

12. Equitable geographical representation remains indispensable. We are concerned that the abolition of geographical posts may exacerbate existing imbalances. Although the share of appointments to geographical posts from unrepresented and underrepresented Member States improved, it remained below the 50 per cent benchmark in managers' compacts. We urge concrete corrective measures, transparent recruitment and accountability for progress, including at senior levels.

Mr. Chair,

13. The Group of 77 and China remains committed to engaging constructively in negotiations to secure the necessary resources, strengthen accountability and ensure the full and effective implementation of all mandates.

I thank you.