Mr. Chair,

1. I have the honor to deliver this statement on behalf of the Group of 77 and China on the Agenda item 132: Review of the efficiency of the administrative and financial functioning of the United Nations- Strengthening accountability in the United Nations Secretariat at the first part of the resumed 78th session of the Fifth Committee.

2. The Group wishes to thank Mr. Kevin Summersgill of the Business Transformation and Accountability Division, Inspector Eileen Cronin of the Joint Inspection Unit, Ms. Federica Pietracci, Senior Programme Management Officer of the United Nations System Chief Executives Board for Coordination, and Mr. Jakub Chmielewski, Vice Chair of the Advisory Committee on Administrative and Budgetary Questions (ACABQ) for introducing their respective reports.

3. The Group underscores that accountability within the organization is at the heart of effective and efficient management and requires that managers and decision-makers at the highest levels are committed to adhering to the components that underpin and strengthen the accountability system within the organization.

4. The Group also notes the proposal for an updated Joint Inspection Unit accountability framework that includes a formal definition of an accountability framework and four other main components of the definition of an accountability framework, accountability pillars, an accountability compact, an accountability system and accountability indicators that has been undertaken as a follow up to the 2011 JIU review and we look forward to discussing these elements and how reforms should contribute to the enhancement of the accountability mechanism during the informal discussions on this item.

Mr. Chair,

5. The accountability system is particularly important as it is one way the Member States can assess whether the decisions and resolutions of the membership are being fully implemented and to hold accountable those managers who do not implement them. In this regard, the Group will recall that the General Assembly requested the Secretary-General to urge his senior managers to meet the geographical targets contained in the senior managers' compacts and will be interested in understanding the appropriate accountability measures that are to be taken in the future in cases of non-compliance against the targets stipulated in the compacts.

6. Relatedly, the Group notes the efforts on the implementation of recommendations of oversight bodies as an integral element of the accountability system and underscores the need to ensure full implementation of all the recommendations of the oversight bodies and the recommendations of the Advisory Committee endorsed by the General Assembly in a prompt and timely manner.

7. The Group emphasizes that programme managers must be held accountable for the non-implementation of recommendations of all oversight bodies and trusts that all future reports on accountability will provide information on the measure taken.

8. Finally, in the face of the current financial constraints, the Group believes that the Secretary-General must continue strengthening internal controls in the accountability system through the constant monitoring of effective expenditures in order to fully implement agreed mandates and programmes.

9. In conclusion, Mr. Chair, the Group assures you of our commitment to engage constructively on this agenda item and in ensuring an effective and efficient accountability system of the organization.

I thank you!