Madam Chair,

1. I have the honor to deliver this statement on behalf of the Group of 77 and China on the organization of work of the second part of the resumed eightieth session of the Fifth Committee.

2. The Group extends its appreciation to you, Madam Chair, for your continued leadership in guiding the work of the Fifth Committee. We also thank the members of the Bureau and the Secretariat of the Committee for preparing the draft programme of work and the documentation for this session.

3. The Group also acknowledges the valuable contribution of the Advisory Committee on Administrative and Budgetary Questions in supporting the Committee's deliberations. The timely submission and issuance of reports by the Secretariat and the Advisory Committee, in all official languages, remains essential for the Committee to carry out its work effectively within the time allocated.

Madam Chair,

4. As the second resumed session is primarily dedicated to the consideration of the administrative and budgetary aspects of United Nations peacekeeping operations, the Group wishes to reiterate its deep appreciation to all men and women, both uniformed and civilian, who serve under the United Nations flag in difficult and often dangerous conditions.

5. The Group honors the memory of all peacekeepers who have made the ultimate sacrifice in the service of the Organization. We express our deepest condolences to the families of the fallen, as well as to the Governments and peoples of the troop- and police-contributing countries concerned. The deaths of six peacekeepers serving with UNIFIL, along with the serious injuries sustained by several others in recent incidents, are a stark reminder that peacekeepers must never be targeted, and that their safety and security are non-negotiable.

6. In this regard, the Group underscores the obligation of all parties to uphold international law and to ensure, at all times, the safety and security of United Nations personnel, as well as the inviolability of United Nations premises, property and assets. We further emphasize the importance of conducting prompt, transparent and comprehensive investigations into attacks against peacekeepers, and of ensuring that those responsible are held fully accountable.

Madam Chair,

7. The Group is committed to the thorough consideration of the agenda items allocated to this Committee, attaching great importance to the consideration of cross-cutting issues, the support account for peacekeeping operations, the Regional Service Centre in Entebbe, the United Nations Logistics Base, closed peacekeeping missions, the Board of Auditors report on peacekeeping operations, and matters related to reimbursements to troop- and police-contributing countries.

8. The Group reiterates the importance of avoiding late settlement of payments to troop- and police-contributing countries, most of which are developing countries. Delays in reimbursements create a situation in which financially constrained developing countries are, in effect, subsidizing peacekeeping operations. The timely settlement of these payments should remain a priority of the Organization.

9. The Group also notes that this session will address important deferred issues from the first resumed session, including the proposed revisions to the Financial Regulations and Rules and the Regulations and Rules Governing Programme Planning, the Programme Aspects of the Budget, the Monitoring of Implementation and the Methods of Evaluation.

10. In this regard, the Group recalls its concern that the consideration of these important proposals was deferred owing, inter alia, to delays in the issuance of documentation and in the provision of responses to Member States' questions. Given the significant implications of these proposals for the financial governance of the Organization and the prerogatives of the General Assembly, sufficient time must be allocated for careful, transparent and informed consideration.

11. The Group further reiterates its deep concern over the significant arrears of the single largest contributor, which are the root cause of the Organization's liquidity crisis. Addressing this situation requires a collective commitment by all Member States to fulfil their financial obligations in full, on time and without conditions, particularly those Member States who, for political reasons, deliberately withhold payments.

12. The Group also wishes to reaffirm that all actions should be taken to facilitate the payments of assessed contributions, and that Member States should have the practical ability to fulfill their obligations without undue obstacles. Furthermore, any measures aimed at improving liquidity must preserve mandate delivery, respect intergovernmental oversight and avoid unintended consequences for programme implementation.

Madam Chair,

13. The Group notes the substantial workload before the Committee in the coming weeks. These multifaceted issues require realistic and proportional time allocations to allow delegations to engage meaningfully and reach balanced outcomes.

14. In conclusion, the Group of 77 and China assures you of its readiness to engage constructively with you, the Bureau and all delegations during this session. We remain committed to working in a positive and flexible manner to ensure that the Fifth Committee successfully concludes its work.

I thank you.