Madame Chair,

1. I have the honor to deliver this statement on behalf of the Group of 77 and China on the Agenda item 137: Review of the efficiency of the administrative and financial functioning of the United Nations- Progress towards an accountability system in the United Nations Secretariat, for the first part of the resumed 79th session of the Fifth Committee.

2. Our Group wishes to thank Ms. Karen Lock, Director of the Business Transformation and Accountability Division, for introduction of the 14th progress report of the Secretary General on accountability system in the United Nations Secretariat, and Ms.Juliana Gaspar Ruas, Chairperson of the Advisory Committee on Administrative and Budgetary Questions (ACABQ) for their introduction.

Madame Chair,

3. The Group would like to begin by emphasizing that authority must be associated with responsibility and accountability. Managers, particularly senior managers who bear significant responsibilities, should fulfill responsibilities by delivering tangible and concrete results in a cost-efficient manner.

4. The reports before us serve as an important reference for assessing the progress the Secretariat has made in fulfilling its commitment to strengthening accountability, as well as the central role the accountability system has played in ensuring effective and efficient management. The Group once again underscores that accountability within the organization requires that managers and decision-makers at the highest levels are committed to adhering to the components within the accountability system.

5. The Group acknowledges the efforts made in reporting on the status of the implementation of General Assembly resolutions, especially 77/280 and 70/255, as well as on the implementation of results-based management, the review of the performance management and development framework, the development in strengthening a culture of accountability in the United Nations Secretariat.

6. While recognizing the efforts made towards establishing a more robust system of accountability and efficiency by strengthening the Secretariat's accountability system under its six components, the Group underscores the importance of taking more result-based and efficient steps of institutional and personal accountability into future progress reports.

7. We attach high importance to the recommendation from Joint Inspection Unit in its most recent review of accountability frameworks in the United Nations system organizations (JIU/REP/2023/3), to develop a common United Nations system reference accountability framework maturity model. We trust this would lead to a better evaluate progress and efficacy in promoting personal and institutional accountability in the Organization.

8. On another note, we reiterate our request for senior managers to continue efforts to improve the presentation of the proposed programme budget, ensuring that resources are clearly linked to a continuously improving results-based budgeting framework and reflect existing mandates and the measures to achieve them. We also look forward to receiving an update on the implementation status of zero-based budgeting through spending reviews in the regular budget in the next report.

9. In the context of the current financial constraints, our Group believes that it is even more urgent for the Secretariat to continue strengthening internal controls within the accountability system through ongoing monitoring of effective expenditures in order to fully implement agreed mandates and programmes. We strongly encourage the promotion of the culture of efficiency through quantifiable cost-efficiencies to be applied to the programme budget and integrated as an important component of the accountability framework.

10. Finally, the Group recalls 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.

Madame Chair,

11. We reiterate the strong support attached towards an effective and efficient accountability system that is embedded in the working habits of the United Nations. We remain ready to engage constructively with all partners to conclude this agenda item in a timely manner.

I thank you!