Madam Chair,

2. The Group reiterates the importance of the United Nations Office for Partnerships as the global gateway to mobilize, convene and sustain multi-stakeholder partnerships that advance the Sustainable Development Goals. The Group notes with appreciation the activities carried out by the Office in this regard. We recall our longstanding position, as emphasized in previous sessions, that effective and inclusive partnerships must be rooted in the principles of multilateralism, respect for national ownership and the priorities of developing countries.

Madam Chair,

3. The Group urges Member States, donors, and other stakeholders to enhance voluntary contributions to UNFIP and UNDEF to enable the Office to respond to the growing needs of developing countries.

4. The Group emphasizes that partnership initiatives must be aligned with national development plans and respect the specific priorities and contexts of developing countries.

5. The Group stresses the importance of expanding initiatives that promote women's leadership and the meaningful participation of young people in decision-making processes.

6. The Group highlights the need to support developing countries in accessing resources, technology, and capacity-building to adapt to and mitigate the impacts of climate change, including those caused by sand and dust storms.

Madam Chair,

7. The Group ensuring transparency and accountability, particularly in improving disclosure of information, strengthening internal supervision, establishing clear selection criteria for UNFIP and UNDEF projects and calls for clear mechanisms to assess impact and guarantee accountability in project selection and implementation, with the active involvement of national stakeholders.

8. The Group reaffirms that strengthened global partnerships are indispensable. The Office for Partnerships must continue to play its catalytic role in fostering cooperation, mobilizing resources, and advocating for inclusive multilateralism.

9. The Group of 77 and China reiterates its commitment to working collectively with all partners to ensure that no one is left behind.

Thank you, Madam Chair.

2. The Group of 77 and China thanks H.E. Bernardo Greiver, Chair of the Committee on Contributions, and Mr. Chandru Ramanathan, Assistant Secretary-General and Controller for introducing their respective reports.

3. The Group reaffirms its longstanding position that the Organisation must be given necessary financial resources to fully implement its mandates. It is incumbent on all Member States to fulfil our legal obligations to bear the expenses of the Organisation in accordance with the Charter of the United Nations, and pay our assessed contributions in full, on time, and without conditions. It is unacceptable for any member state to continuously demand more of the Organisation while unilaterally withholding contributions.

4. However, the Group also notes that there are special difficulties or external hinderances faced by some developing countries that temporarily prevent them from meeting their financial obligations. The difficulties of these countries should be acknowledged when considering their applications under Article 19. The Group therefore emphasizes the importance of dealing with the applications under Article 19 on an urgent basis.

5. On multi-year payment plans, the Group commends the efforts made by Member States who have honoured their commitments under those plans, despite the challenges they face. We reiterate that multi-year payment plans should remain voluntary. The Group encourages Member States with significant arrears to also consider multi-year payment plans in meeting their obligations to the Organisation.

6. We express our solidarity with the two countries, both members of the Group, that are currently prevented to vote at the General Assembly.

Madam Chair,

7. In successive Ministerial Declarations throughout the years, the Group of 77 and China has outlined our longstanding position on the scales of assessments.

8. First, the current methodology for the preparation of the scale of assessments reflects changes in the relative economic situations of Member States. We reaffirm the principle of "capacity to pay" as the fundamental criterion in the apportionment of the expenses of the United Nations. We note that under the current methodology, the collective assessment rate of developing countries has consistently and significantly increased over the past years, particularly since 2000 as per the reports of the Committee on Contributions. In the meantime, developed countries' scales of assessment continue to decrease, and the upcoming cycle is no different. That said, as responsible members of the United Nations, the Group of 77 and China has consistently fulfilled our financial responsibilities to the Organisation, and we once again reaffirm our commitment to do so.
 
9. We would, however, reject any changes to the elements of the current methodology and any other approaches for the preparation of the scale of assessments aimed at increasing the contributions of developing countries.

10. Second, The Group emphasizes that the core elements of the current methodology of the scale of assessments, such as base period, Gross National Income, conversion rates, low per capita income adjustment, gradient, floor, ceiling for Least Developed Countries, and debt stock adjustment must be kept intact and are not negotiable.

11. In this regard, we believe that the scale of assessment should be based on reliable, verifiable, and comparable data, supported by verified statistics that reflect Member States' capacity to pay. Accordingly, the application of exchange rates should be meticulously and impartially selected, particularly in cases of excessive fluctuations and distortions in the income of some Member States, to ensure the fairest and most accurate assessments.

12. Third, the Group reiterates that the current maximum assessment rate or ceiling was fixed as a political compromise. It is contrary to the principle of the capacity to pay, and is a fundamental source of distortion in the scale of assessments. The Group notes that the ceiling has benefited only one Member State. The Group also notes that the rationale for reducing the ceiling to 22% in 2000 was to facilitate the payment of arrears and thereby improve the financial situation of the United Nations. The Group recalls the severe liquidity crises over the past years, including the current one, and further recalls that these arrears were largely owed by a single Member State, the same which has consistently benefitted from the 22% ceiling. We urge the General Assembly to review this arrangement, in accordance with paragraph 2 of resolution 55/5 C. The Group will request detailed information on the history of payment of arrears, to determine whether this rationale has been met.

13. Fourth, the Group of 77 and China emphasizes that organisations which have an enhanced observer status at the United Nations giving them the rights and privileges usually only applied to observer states, such as the right to speak in the general debate of the General Assembly and the right of reply, should also have the same financial obligations to the United Nations as observer states. We urge the General Assembly to consider a decision on an assessment for such organisations.

14. In addition, the Group firmly rejects any attempt to unilaterally and persistently withhold contributions as a tool to pressure the United Nations. This is contrary to both the letter and spirit of the Charter, which upholds the principle of sovereign equality of all Member States.
  
Madam Chair,

15. To conclude, we reaffirm the unity and solidarity of all the Members of the Group on this agenda item.

**I thank you**

2. As we open our 80th session, I would like to begin by congratulating you, Madam Chair, and the members of the Bureau on your election. We are confident that, under your able leadership, the Fifth Committee will achieve its work in a spirit of cooperation, in a timely and successful outcome.

3. In the same vein, we would like to extend our sincere appreciation to Ambassador Egriselda Aracely González López, her team, and the outgoing Bureau that steered this Committee during the 79th session. We are grateful for the commitment they showed during their Chairmanship. We also extend our deepest gratitude to the Secretariat of the Fifth Committee, led by Mr. Lionel Berridge, for their great work in facilitating the work of this Committee.

4. The Group also wishes to thank the Chair and members of the Advisory Committee on Administrative and Budgetary Questions (ACABQ) for its invaluable contributions and support to our work.

5. We note that several reports have been made available and urge the Secretariat to finalize the remaining reports as early as possible. The delay in their timely provision significantly hinders the effective work of the Committee. The Group wishes to reiterate that adequate time should be given to each agenda item and that practical steps must be taken to ensure that reports from the Secretariat and the (ACABQ) are issued in all official languages in a timely fashion, in line with the Rules of Procedure of the General Assembly and relevant resolutions to this effect.

6. This session comes at a particularly critical juncture. The agenda before us is both substantial and complex. In this regard, the Group reaffirms the role of the Fifth Committee as the sole Main Committee of the General Assembly entrusted with administrative, financial and budgetary matters.

7. The United Nations remains an intergovernmental Organization, and the Fifth Committee carries the responsibility of ensuring that it continuously reflects this foundational principle. The Secretariat operates in service of Member States, rather than as an independent entity. In this Context, the G77 and China in the Fifth Committee attaches great importance to fostering transparency, accountability, and fairness in the administrative proceedings at the UN. To this end, it is also of cardinal importance for the Group to achieve equitable geographical representation in the composition of the UN staff, which is not only in line with the UN Charter but also indispensable to attain a truly democratic Organization, with a multicultural and balanced Secretariat.

8. The Group will continue to attach great importance to the reports of Board of Auditors, the Joint Inspection Unit, and the Office of Internal Oversight Services. We believe that transparency, accountability and oversight are essential to strengthen trust in the Organization.

9. The Group remains firmly committed to strengthening true multilateralism and to ensuring that the United Nations is equipped with necessary resources to fully and effectively implement all its mandates while pursuing utmost efficiencies.

Madam Chair,

10. The Group underlines the extraordinary challenges of this session in considering the proposed programme budget for 2026. The revised estimates relating to the UN80 Initiative, covering almost the entire regular budget, will pose a challenge for the Fifth Committee. The Group stresses that any proposals under this Initiative must fully respect the purpose and principles of the Charter of the United Nations, as well as the intergovernmental nature of the organization and emphasizes that UN80 process must strengthen, not dilute multilateralism, ensure equitable participation of all Member states, and address the priorities and concerns of developing countries. We underline the need to examine the revised proposals with utmost care to ensure that no mandated activities be left un-or underfunded as a result of budgetary reductions.

Madam Chair,

11. The Group will continue to follow closely the management of the Support Account as well as the operations of the UN Logistics Base in Brindisi and Regional Services Center in Entebbe.

12. The Group reaffirms the critical role of the Committee for Programme and Coordination(CPC), which should only be strengthened. We would like to call your attention to the mandates enshrined in resolution 77/254, on agenda item Programme Planning. This resolution, in its paragraph 12, decided that the incoming Presidents of the General Assembly and the Chairs of the Fifth Committee shall reach out to and support the Chairs of the Main Committees to ensure these bodies consider the programmes without recommendations from the CPC, as appropriate, and that conclusions and recommendations on these programmes are issued on time.

Madam Chair,

13. In conclusion, the Group of 77 and China reaffirms its commitment to engage constructively in the negotiations, in the spirit of consensus and compromise, and we hope that all delegations will do likewise.

14. We underscore that negotiations must be conducted in an open, transparent, and inclusive manner, and that consensus remains essential for the successful discharge of the Committee's responsibilities and for ensuring that the United Nations is provided with the resources required to carry out its mandates.

I thank you, Madam Chair.