At the outset, the Group wishes to express its highest appreciation to the President of ECOSOC and the Co-Chairs, Permanent Representatives of Zambia and Austria, for convening this year's Forum under the theme: "Transformative, equitable and coordinated science, technology and innovation for the 2030 Agenda and a sustainable future for all".

The global community is navigating a moment of profound challenges. The dramatic and simultaneous increase in extreme poverty and wealth, climate change, geopolitical tensions, food and energy insecurity, fragile health and education systems, debt distress, inflation, conflicts and systemic inequalities continue to impede the achievement of sustainable development, with a disproportionate impact on developing countries.

In this context, science, technology and innovation, including information and communication technologies, are key tools to address these global challenges and constitute driving mechanisms to accelerate progress towards the achievement of the SDGs. Harnessing ICTs for inclusive development is no longer optional; it is essential for resilience and prosperity.

We recall the leader´s Political Declaration adopted at the G77 and China Summit on "Current development challenges: The Role of Science, Technology and Innovation", held in Havana, Cuba, from 15-16 September 2023. We welcome, in this regard, as initiatives arising from this Summit, the proclamation of 16 September as the International Day of Science, Technology and Innovation for the South, as well as the convening of the high level meeting that will take place this 5 May under the theme: "From Digital Inclusion to Innovation: Advancing Science, Technology and Youth Entrepreneurship for Development".

Mr. President,

As developing countries, we recognize the advances and progress achieved. However, it is undeniable that we continue to face deep and multifaceted digital divides, within and among countries, while technologies continue to rapidly evolve.

The Group underscores the urgent need to support developing countries in building their digital capacities. This includes scaled-up investments in infrastructure, education and training systems, and national institutions that can design and implement inclusive digital policies tailored to local development needs.

Technology transfer is fundamental for the progress of developing countries in implementing the 2030 Agenda. Therefore, we reiterate the need to accelerate the transfer of technology on favorable terms, including concessional and preferential terms.

In this sense, it is key to strengthen strategic partnerships between countries of the North and the South to contribute to the sharing of knowledge, innovation and technology.

Furthermore, the Group urges developed countries to fulfill their unmet Official Development Assistance commitments and emphasizes the need to increase ODA for scientific, technological and innovative capacities.

The Group also reiterates that States are strongly urged to refrain from promulgating and applying any unilateral economic, financial or trade measures not in accordance with international law and the Charter of the United Nations, which impede the full achievement of economic and social development, particularly in developing countries, and hinder progress in science, technology and innovation.

Mr. President,

The Group is encouraged by the forward-looking section on Science, Technology and Innovation in the Sevilla Commitment, as well as by the potential opportunities that the implementation of the Global Digital Compact, especially its Global Dialogue on AI Governance, offers to developing countries. These commitments and opportunities must be used to crowd in investment and financing for new projects with real and concrete impact, so as to strengthen STI capacities and enable developing countries to fully participate in and benefit from digital technologies, including Artificial Intelligence and the strategic opportunity it represents to accelerate solutions in health, education, and agriculture, specifically aimed at eradicating poverty and reducing inequality.

We must continue to advocate strongly and consistently for the interests of developing countries, so that we can truly deliver on a "transformative, equitable and coordinated" STI, as this year's theme calls for.

Thank you.

2. The Group thanks Mr. Chandru Ramanathan, Assistant Secretary-General and Controller, and Ms. Juliana Gaspar Ruas, Chair of the Advisory Committee on Administrative and Budgetary Questions for introducing their respective reports.

3. The Group attaches great importance to this agenda item. Reviewing financial performance goes beyond calculating credits: it enables Member States to assess compliance with the General Assembly's budgetary decisions and whether approved resources supported mandate delivery in an effective and efficient manner. The lessons drawn must inform future planning and implementation, with clear links between financial and programmatic performance.

Mr. Chair,

4. The Group notes expenditure of $3.485 billion in 2025, leaving an unencumbered balance of $330.1 million against appropriations. We remain deeply concerned that spending restrictions, which reached $600 million, curtailed activities and constrained recruitment. Underspending arising from liquidity restrictions must not be presented as efficiency gains or used to justify reductions in future resource requirements. Mandate delivery must remain the driver of budget implementation.

5. We note the Advisory Committee's observations regarding the information provided on resource allocation and the prioritization of activities. We encourage the Secretariat to provide further clarification on the criteria guiding allotments and hiring exceptions across budget sections, as well as their implications for programme delivery. Additional information on activities affected by liquidity constraints and the measures envisaged to address those effects would assist Member States in their consideration of the report.

6. The Group stresses that the development pillar and the priorities of developing countries must receive due attention and resources. We are particularly concerned about the effects of restrictions on activities supporting development priorities. We also share the Advisory Committee's concern that reduced funding for travel of representatives and experts may undermine inclusive participation, particularly for Member States requiring financial assistance.

7. The Group remains deeply concerned that 2025 closed with record arrears of approximately $1.6 billion. The unilateral and persistent withholding of contributions, late payments and accumulated arrears undermine mandate implementation and place an unfair burden on Member States that fulfil their obligations.

Mr. Chair,

8. We recall the historic decision taken collectively during the second part of the resumed 80th session to revise the credit-return methodology through resolution 80/270. This decision supersedes the proposals in the Secretary-General's report. We note that $383.1 million in unspent funds attributable to collection shortages will be recorded as payables to Member States, while credits from higher-than-budgeted income and cancelled prior-period commitments will be returned with the 2027 assessments. However, the most fundamental and effective response to the Organization's recurrent liquidity problems remains the fulfilment by Member States of their obligations to pay their assessed contributions in full, on time and without conditions, while recognizing the genuine difficulties faced by those affected by circumstances beyond their control.

9. The Group emphasizes transparent and accountable implementation of the revised methodology. We support dedicated reporting on its annual application, including clear information on credits returned and outstanding balances, and timely implementation of the mandated memorandum accounts and disclosure arrangements. These safeguards are essential to enable Member States to assess implementation and inform the Assembly's review. Therefore, we urge the Secretariat to expedite the necessary adjustments to Umoja and provide a clear timeline for making information on the memorandum accounts publicly available and accessible.

10. The Group reiterates its longstanding interest in the management of cost-recovery funding. We request an update on proposals to improve cost tracing, align service charges with actual costs and clarify the treatment of accumulated balances and reserves. Reported surpluses must be explained, including timing differences between revenues and expenses, so that Member States can assess their nature and any scope for their use in full compliance with the Assembly's guidance.

11. The Group reaffirms the General Assembly's authority to approve final appropriations. We share the Advisory Committee's continued concern regarding the treatment of initial appropriations as the final budget without reflecting actual performance. Clear arrangements are needed to ensure full compliance with established budgetary procedures, including the Financial Regulations and Rules, and the timely submission, where appropriate, of proposals for transfers between budget sections. The comprehensive review of the annual budget cycle must address these outstanding issues.

12. The Group remains committed to engaging constructively to ensure that budget implementation respects the Assembly's decisions and enables the Organization to deliver fully on its mandates.

Thank you.