1. I have the honour to deliver this statement on behalf of the Group of 77 and China on the Joint Inspection Unit's reviews of programme support cost rates and health services in the United Nations system.

2. The Group thanks Mr. Pavel Chernikov, Inspector of the Joint Inspection Unit, and Ms. Federica Pietracci, Senior Programme Management Officer of the CEB Secretariat, for introducing the relevant reports.

3. The Group reaffirms the important role of the Joint Inspection Unit as an independent external oversight body with a system-wide mandate. Its comparative reviews provide a valuable basis for identifying good practices, improving coordination and supporting the efficient and accountable use of resources entrusted to the Organization.

4. Turning first to programme support costs, the Group notes the diversity of policies, methodologies and rates across the United Nations system. We recognize that these differences reflect, among other factors, distinct mandates, funding structures and operational requirements. Comparisons should therefore take these circumstances into account and be supported by clear explanations of the costs covered and the basis on which rates are determined.

5. The Group attaches importance to the fair allocation of support costs and to avoiding the diversion of regular resources to subsidize activities financed through earmarked contributions. At the same time, the arrangements applied should support effective programme delivery and provide Member States and other partners with understandable and reliable information.

6. In this regard, we see value in clearer definitions of direct and indirect costs, accessible policy documents and transparent explanations of preferential rates, reductions and waivers, where applicable. We take note of the Secretariat's distinction between the frameworks governing programme support costs and cost recovery.

7. We also encourage realistic estimates of programme support income and expenditure and clear information on the management and use of related balances and reserves. Sharing experience through existing inter-agency mechanisms could help strengthen coherence and transparency, while respecting the authority of the relevant governing bodies and the circumstances of individual organizations.

Mr. Chair,

8. Turning to health services, the Group recognizes that the health and well-being of United Nations personnel are essential to the effective discharge of the Organization's responsibilities. We appreciate the contribution of medical and counselling personnel, including those serving in challenging field environments.

9. The review highlights the importance of clear responsibilities, effective coordination and appropriate arrangements for medical supervision. We encourage efforts to clarify the functions of health services, including at offices away from Headquarters and regional commissions, while taking account of existing governance structures and local operational needs.

10. The Group attaches particular importance to the confidentiality of medical information and psychosocial services, as well as the professional autonomy necessary for their proper delivery. We also recognize the value of assessing gaps in access to healthcare, particularly in field locations, and incorporating health and occupational risks into existing risk management processes.

11. Cooperation among organizations and the effective use of joint or common medical services can help address shared needs and avoid duplication. Such arrangements should be reviewed as appropriate to ensure that they remain responsive and sustainable. Attention to occupational health, prevention and mental well-being should form part of these efforts.

12. The Group takes note of the comments on both reviews and considers that follow-up should be practical and proportionate, building on existing arrangements and taking account of mandates, available capacities and resource implications. Clear information on progress and implementation challenges would assist Member States in their consideration of the recommendations.

13. The Group of 77 and China remains committed to engaging constructively in deliberations on these reports, with a view to strengthening transparency, accountability and effective support for mandate implementation.

Thank you.