(2nd meeting) UNICEF Executive Board, Second regular session 2026

Good afternoon. Dear colleagues, please take your seats. We will start in one minute. Excellencies, distinguished delegates, ladies and gentlemen, good afternoon. Before we begin our consideration of the first agenda item, I'll share a brief procedural note. Again, please take your seats. Delegations are kindly reminded that their statements should remain within the agreed time limits, three minutes for individual delegations speaking in their national capacity and five minutes for delegations speaking on behalf of United Nations regional groups or for joint statements of two or more member states. Microphones will start blinking to alert speakers one minute before the end of their allotted time. And speakers will be muted after their time has ended at either the end of three minutes or the end of five minutes. So we will now begin with presentation of item nine of agenda, an update on oversight matters. First, we will discuss sub-item nine A, proposal outlining the modalities for consultation with the Executive Board with respect to appointment, renewal, non-renewal, and termination of the heads of independent oversight functions, document E/ICEF/2026/29, which is being presented to the Board for information pursuant to its request in decision 2026/16. I now give a floor to Mr. Magasa, Director, Division of People and Culture, for a presentation of a document. So you have a floor.

Thank you, Mr. President. Mr. President, distinguished members of the Executive Board, We are pleased to present this proposal in response to Executive Board decision 2026/16, 2026/17, 2026/18. It seeks to establish a clear, structured and practical framework for consultation between UNICEF and the Executive Board concerning the appointment, renewal, non-renewal or termination of the heads of UNICEF independent oversight functions. The proposal covers three functions, the Director of the Office of Internal Audit and Investigations, the Director of Evaluation, and the Director of the Ethics Office. The approach is built around five principles. First, transparency and accountability. The Executive Board should receive timely and meaningful information on relevant decisions. Second, respect for the Executive Director's authority. Appointment and employment decisions remain exclusively within the authority delegated by the Secretary General to the Executive Director. which must be exercised in accordance with the applicable UN and UNICEF regulatory and policy frameworks. Third, preservation of oversight independence. Consultations must never compromise the operational independence of these functions or the ability to discharge the mandate objectively and impartially.

Fourth.

Due process and confidentiality. Personnel matters and sensitive information will only be shared to the extent legally permissible while protecting individual rights and the integrity of any ongoing proceedings. And fifth, continuity of oversight. Whenever a term is renewed, not renewed or ended early, Consultation will help ensure a smooth transition and uninterrupted effective oversight. More concretely, for appointment, UNICEF would notify the Executive Board before recruitment begins and share the approved qualifications and terms of appointment. Following appointment, UNICEF would provide the Executive Board with the appointee's professional profile and agreed term. For renewal and non-renewal, UNICEF would inform the Executive Board as appropriate and share the applicable regulatory framework, transition arrangements, and recruitment timetable while respecting confidentiality and due process. In cases of termination, the same principle would apply with additional information on continuity measures and where relevant, interim arrangements. In terms of the modalities of consultation, those could take place through confidential informal briefings, close meeting with the Bureau, or written observation depending on the circumstances and sensitivity of the matter. The modality would be subject to periodic review by the Executive Director taking account of experience, good governance practices, and Executive Board feedback. while safeguarding the independence of the oversight functions. UNICEF hopes that this proposal strikes the right balance, transparency and consultation for the Executive Board while preserving the Executive Director's authority, due process, confidentiality and the independence of UNICEF's oversight functions. Thank you.

I thank Mr. Magasa for the remarks and open the floor for discussion. I give the floor to the distinguished delegate of Germany.

Yes, thank you. Thank you, Mr. President of the Executive Board, Madam Executive Director, distinguished members of the Executive Board. I deliver this statement on behalf of Australia, Belgium, Canada, Denmark, Finland, Iceland, Ireland, the Kingdom of the Netherlands, Liechtenstein, Norway, Sweden, Switzerland, Turkey, and my own country, Germany. We thank UNICEF for the timely preparation of the proposal outlining the modalities for consultation with the Executive Board with respect to the appointment, renewal, non-renewal, and termination of the heads of the independent oversight functions, as well as for the revision of the charter of the Office of Internal Audit and Investigations. We consider both to be important steps towards further clarifying and strengthening the Executive Board's oversight role. In particular, we appreciate the greater procedural clarity and predictability regarding when and how the Executive Board is to be involved, as well as the efforts to provide a more structured framework for consultation. We believe that clear and transparent consultation arrangements are important to ensure that the respective roles and responsibilities of the Executive Board and the management are well understood, thereby to support the independence and effectiveness of the oversight functions. We would also like to reiterate our appreciation to UNICEF for the work put into the revised preliminary proposal on consultation modalities. We appreciate that our feedback provided during their development has been taken into account in the final version. In particular, we welcome the strengthened provisions for the involvement of the full Executive Board, the clearer minimum parameters for consultation, including opportunities for written observations, and the clarification of how feedback from Board members is to be addressed. We believe these additions further strengthen the transparency and predictability of the consultation process while preserving the decision-making authority of the Executive Director. Moreover, in light of UNICEF's development of its Ethics Charter, we encourage UNICEF to include from the outset provisions on consultations with the executive board regarding the appointment, renewal, non-renewal and termination of the head of the ethics office. This would help ensure consistency across the frameworks governing the three independent oversight functions. With the development of these consultation modalities, UNICEF has also taken an important step towards advancing the implementation of the JIU recommendations on the governance and oversight of executive boards. These call for greater clarity regarding the role of the executive boards in such processes. We see UNICEF's consultation modalities as a useful basis that could either be adopted or adapted by the JIU working -- joint working group with a view to promoting a coherent approach across the executive boards concerned. I thank you.

I thank the distinguished representative of Germany. I now give the floor to United States.

Thank you, Mr. President. The United States welcomes the revised charter of the UNICEF Office of Internal Audit and Investigations, as well as the preliminary proposals for consultation modalities regarding the appointment, renewal, non-renewal, and termination of the heads of UNICEF's internal oversight functions. Notwithstanding the support, the United States further observes that with regard to the heads of internal oversight offices, the UN Joint Inspection Unit recommended in its review of the state of the investigation function in 2020, that UN system organization legislative bodies include in their oversight charters provisions that require not only consultation with, but importantly, approval by those bodies when appointing, dismissing, or removing independent oversight office heads. We believe this is the strongest standard insofar as it best protects the independence of those offices. We also note that the requirement of approval is also in place at numerous UN system agencies for this reason, including among the specialized agencies. Accordingly, the United States will pursue this change going forward and looks forward to continuing the conversation including in the joint working group on the JIU review of executive board governance and oversight. Separately, the United States appreciated the executive director's comments earlier during her opening remarks about the new governance team. There was a reference to a governance team that would focus on regulatory oversight. The United States not only supports such an initiative, but we would like more information, please, about its intended scope and objectives, if available. Also, if not already contemplated, we would strongly urge the executive director to include in that scope a focus on UNICEF's implementing partner oversight framework. Thank you, Mr. President.

I thank the distinguished representative of the United States. I now invite the Secretariat to respond to the comments we just heard.

Thank you, Mr. Secretary. First, to the distinguished representative of Germany and all the other countries you are speaking on behalf, our sincere appreciation for all the support and the constructive approach that led us to the development of this document. So thank for all the appreciation. and looking forward to continue to working with all members of the executive board in the implementation of this proposal. The point on the JIU, we just wanted to make a small note here that UNICEF sincerely appreciate to the distinguished representative of the United States on the JIU recommendation. We do value and appreciate the work that the JIU is doing and the recommendations that they're making contribute to strengthening not only our structures and frameworks, but coherence across the UN organization. We note that the mandate of the JIU is to make recommendations to the UN organizations. However, we also note that those recommendations are non-binding. And those issues of the independent offices, we know that JIU reported these issues on various occasions. And those observations, of course, you know, will be useful for consideration by organization and governance bodies. But we also note that the JIU do not prescribe a single required approach. However, make recommendations that we are committed to look into as far as they are compliant with the regulatory framework of the United Nations and UNICEF. We just wanted to say that, but thank you so much.

I thank the Secretariat for the remarks. If now our delegation wishes to take the floor. At this time, we shall conclude our consideration of sub-agenda item 9a. Distinguished delegates, we will now turn to consideration of the revised charter of the UNICEF Office of Internal Audit and Investigations, document E/ICEF/2026/AB/L7, which is being presented to the Board for decision pursuant to its request in decision 2026/16. I now give a floor to Mr. Zimmerman, Director, Office of Internal Audit and Investigations, for a presentation of the documents. Sir, you have a floor.

Thank you, Mr. President. The Office of Internal Audit and Investigations operates pursuant to its charter of 17 June 2021, which was presented to the Executive Board and approved by the Executive Director at that time. The charter established OII as a key component of UNICEF's independent internal oversight system with a mandate to provide independent and objective assurance, investigation, and advisory services. At its annual session in June 2026, the Executive Board requested UNICEF to amend the OII charter to provide for consultation with the executive board with respect to decisions by the executive director concerning the appointment, renewal, non-renewal, and termination of the director of OII, and to present the revised charter for decision at its second regular session of 2026. Accordingly, I am pleased to present the revised OII charter today, which incorporates the provision requested by the executive board in new paragraph 42. This is the sole amendment to the charter, and the amended charter has already been approved by the executive director. Thank you.

I thank Mr. Zimmermann for his remarks and open the floor for discussion. I don't see any countries willing to take a floor. Again, many thanks to Mr. Zimmermann for his remarks. And we will move forward to agenda item 13. Yeah. No.

No, we will consider.

No, I apologize. We will, We will come back to this later this week on agenda item 13, the adoption of draft decisions. Let us move now to agenda item seven. Distinguished delegates, we will now turn to item seven of agenda, the update on the UN 80 initiative and implementation by UNICEF. The board will receive an update on UNICEF engagement in the UN 80 initiative. pursuant to decision 2026/15. Ms. Van der Heyden, Deputy Executive Director, Partnerships, will introduce the agenda item and will be followed by Ms. O'Brien, Global Director, Public Partnerships and Resource Mobilization Division, who will present the update. Ms. Van der Heyden, you have the floor.

Thank you, Mr. President, and a huge pleasure to be with you, our friends and members of the boards and member states. The Secretary General's UN at 80 initiative remains one of the defining undertakings of this organization. And as we enter our 80th birthday, the question before all the member states, if not all of us, including here the secretariat, is whether we have the collective will To be bold enough to take the decisions that are required for the UN to deliver more, better, and more efficiently. And to be able to respond not just to today's challenges, but to set us up for the new and emerging challenges that we will be facing as an organization. And for us, the metric of success will be how it will impact children. UNICEF's answer to this question, are we ready, and are we ready to be bold, is yes. Yes, and yes again. We are not a passive observer in these processes. We continue to engage and have engaged over the past year as a co-architect, bringing concrete offerings, tested models, new data, a clear-eyed focus on what reform must ultimately deliver. And everybody here on the podium and many of my colleagues here in the room and beyond are working on this day in and day out. Deedee Omar co-leads the data working group. Deedee Ted is working on the humanitarian diplomacy, but also on the integrated supply chain work. Deedee Hanan is working on all the three work streams of the HLCM to bring efficiency, but also in the business innovation group. And she's actually not here on the podium today because she is stuck in Nairobi due to a strike. She was in Africa to try and get the first one UN house in Senegal off the ground. And myself, I work on the funding package, the country configuration, the regional reset, expertise on demand, and with us, the entire organization. But for us, all of us here at the table and beyond, success will not be measured by how good the new design looks on paper, whether it's elegant in its governance. The yardstick of success will have to be met by children on the ground that need us with services that only UNICEF can deliver. The litmus test, therefore, is not whether it looks good, but whether it delivers good. Reform is not an end in itself, it is a means to an end to ensure that we deliver what we're good at. Too often, I feel, in discussions we dwell on institutional designs, on process rather than results. When it comes to results, achieving those as UNICEF and UNICEF in the wider UN context, we also have to recognize that that will take time. It is not a six months exercise. It will remain the lens through which we will approach every work package, every decision, every discussion, and every dialogue, including with you. I would now like to pass the floor to Ms. Mandeep O'Brien, the Director for the Public Partnership and Resource Mobilization Division.

Thank you, Didi, Kitty, and thank you, Mr. President. Distinguished members of the Executive Board, a very good afternoon. UNICEF continues to maintain a forward-leaning posture in full collaboration with our sister agencies and under the leadership of the SG on the UNAT initiative. Next, please. two points on this slide. First, we are driven by the vision that UNAT must ultimately be judged not by the ambition of its architecture, but by the UN's collective ability to deliver for children, especially those hardest to reach. Second, as you can see on the slide, UNICEF continues to proactively engage in six priority work packages in line with our comparative advantage, leveraging our practical operational experience on ground, which is derived from program delivery and our own internal reforms. I will very quickly walk you through some top line updates for these work packages, highlighting the bottom line for success for each. Next, please. Starting with work package two on the new humanitarian compact, which is organized around four tracks and led by DD humanitarian and supply from our side. Four points. First, on integrated supply chains, as you heard this morning, this track drives coordinated procurement, optimized global logistics, and harmonized in-country logistics, which is being rolled out in five countries as we speak, Afghanistan, Haiti, Gaza, Sudan, and Somalia. This work has already helped us save $2 million in transport costs during the Red Sea and Gulf And we are also pleased to share that we are also seeing improvements in speed and cost of supply delivery in the Ebola response in DRC. The second track is on humanitarian diplomacy, where UNICEF continues to work with IOM, UNHCR, WFP and OCHA under the ERC's leadership to advance principled access and protection focused humanitarian diplomacy, particularly in Afghanistan, DRC, South Sudan and Sudan. The third track is nutrition in emergencies where UNICEF is coordinating a unified approach to the treatment of acute malnutrition together with WFP, with the next step being consistent field practice through integrated national logistics systems. The fourth track, the data quint, is advancing a shared humanitarian model, data model that improves interoperability and evidence-based decision making, all of it underpinned by robust data protection, privacy safeguards and governance. The bottom line of success for this work package is whether the UN system that emerges is better able to deliver for children, particularly in very fragile situations, deliver faster, more efficiently and with greater collective impact. Next, please. Work package five on country configurations. Four points here. First, UNICEF is actively engaging in this work package at the ASG level represented by DED partnerships. from our side and led by the Special Advisor of the SG on reforms. This working group has identified 17 countries as part of the first mover cohort to pilot a revived approach to aligning country configuration with cooperation framework implementation. And UNICEF is actively engaged at the UNCT level in all these 17 countries. Second, UNICEF very much welcomes a more needs-based, differentiated, context-specific UN presence that is guided by national priorities, agency mandates, and comparative advantage, while recognizing no one-size-fits-all. And UNICEF is applying these very principles internally in the implementation of our new strategic plan. under the lead of DED programs. For example, 16 country offices are now being consolidated into five multi-country office configurations. The third point here is in this work package, executive board governance must be preserved. with country program documents remaining the formal accountability framework for linking cooperation framework priorities to UNICEF's programmatic commitments, allocation of resources and results for children. Fourth, this work package is complemented in parallel by the work package on regional reset, which applies the same test. Any regional technical expertise or non-resident capacity must strengthen country level delivery and not add parallel coordination layers. In short, the bottom line for success distinguished delegates, is whether the right capabilities are present in the right places for children who depend on them. A simplified structural configuration should look good not only on paper, but must deliver, as was said, for children in remote communities, conflict zones, and middle-income countries seeped in high inequalities. Next, please. Work package 14 on unified services roadmap, three points. First, business operations strategies have helped us generate more than $100 million in cumulative savings since 2019. Second, 53% of UNICEF's offices are currently on common premises as against the system-wide average of 32%. We continue to lead and co-lead the common back office initiatives, including in Pakistan with UNOPS and in Senegal under the lead of DED management, who most recently has been in Dakar, as was mentioned. Third, UNICEF is both a provider and a recipient of shared services. So for example, we provide payroll, HR administration and learning services to sister agencies, and in the same vein, we also benefit from system wide services such as UN booking hub and fleet from WFP and UNHCR in over 200 locations. The bottom line is When administrative processes are streamlined, more resources, both human and financial, can be freed up and redirected to children. And this has real tangible consequences. It means faster movement of life-saving supplies and more time available to frontline workers to engage with communities. At the end of the day, efficiency is not just about cutting costs, it's about saving lives. Next, please. Work package 16 on UN system data commons, UNICEF continues to co-lead this work package under the leadership of our executive director together with UNDESA and EOSG. And two quick points. First, this work package is turning UN data reform into visible implementation and we are thrilled that 28 UN entities have now committed to sharing official public data through the Data Commons platform and delighted to share that this platform will be launched later this month, allowing users to query, browse, visualize and download harmonized UN data for the first time. Second, while this work rests on strong technical foundation, as has been highlighted on the slide, its value is not only technical, because better AI readiness, interoperability, and easier access to trusted data means that governments and partners can act more quickly. And that is the bottom line for success because governments can't plan for children that they can't see and better data means children are seen, they are counted and they are included in decisions that affect their lives. Next please. That's the last work package which is work package 18 on funding mechanisms and two quick points. First is only 6% of UNICEF's total public sector income in 2025 was core, as you heard in the opening session. It was one of the lowest on record in UNICEF's history. Under the funding compact that member states signed up to in 2024, member states committed to 30% of their contributions being core. If we match the contributions of Member States from last year, this figure against the funding compact benchmark comes to only 11%. This means that for every dollar a government gave UNICEF last year, 89 cents arrived as earmarked. Second, taken together, these figures point to a wider concern. This is not just a question of volume of funding, but it's also about quality of funding, because more tightly earmarked, shorter term funding increases transaction costs and limits our ability to adapt, plan and deliver at scale for children. The bottom line of success is a funding mix where core thematic pulled and earmarked each playing its part as committed by member states in the funding compact. Any narrowing of this funding mix risks interrupting services for children and those most affected are those furthest behind from the support. Next, please. In conclusion, two points. First, Distinguished delegates, as you can see, encouraging progress is emerging. We look forward to the SG's report later this month as an opportunity to assess progress across the system, while we remain clear eyed on three priorities. delivering for children on the ground in the most vulnerable contexts where needs are the greatest while safeguarding our normative responsibility for child rights. B, ensuring that reform implementation is paced and sequenced responsibly because reform must not move faster than field systems can safely absorb. And we can't afford disrupting service delivery in pursuit of change. C, improving the quality of funding while remaining transparent with this board on the cost implications of reform. Next, please. The second point is, sorry, just to conclude the slide, the executive board can count on UNICEF to report progress transparently and we will continue to seek your guidance as decisions are taken and implementation unfolds. A last word, distinguished delegates, the choices we make now will determine whether this moment of reform translates from ambition into tangible impact, and children must remain the central yardstick of whether this reform succeeds. I thank you, Mr. President, and over to you.

I thank Didi van der Heyden for the introduction and Global Director O'Brien for your remarks and now open the floor for discussion. And I first give a floor to Germany.

Mr. President, Madam Executive Director, distinguished members of the Executive Board, I have the honour to deliver the statement on behalf of a group of countries, Australia, Belgium, Canada, Denmark, Finland, France, Iceland, Ireland, Japan, the Kingdom of the Netherlands, Liechtenstein, Luxembourg, New Zealand, Norway, Spain, Sweden, Switzerland, Turkey, the United Kingdom, the European Union as a donor, and my own country, Germany. We reiterate our full support for the UNAD initiative and our strong commitment to a more effective, accountable, transparent and efficient UN. We would like to thank UNICEF for the comprehensive information note on how the organization is contributing to and implementing this reform. As Member States, our engagement with UNAD is often shaped by a system-wide perspective. We therefore welcome the opportunity provided by this note to take a closer look at the implications of the reform for UNICEF's mandate, capacities and operations. We appreciate the concrete examples and figures, for instance, on integrated supply chains. common services and the data commons. Those illustrate how system-wide reforms are beginning to translate into operational changes, as well as projected efficiency gains and savings. At the same time, recognizing that it is still too early to fully assess the impact of far-reaching reform measures, we encourage continued reflection on how lessons learned to date will inform further implementation. Against this background, we would like to raise three questions for further clarification. First, on the pace and sequencing of reforms. We appreciate UNICEF's emphasis on ensuring that UNAD reforms are evidence-based and carefully sequenced. so that implementation does not outpace the capacity of field operations to manage change. Here we would welcome UNICEF's assessment of the effects of multiple concurrent reform processes. Where does UNICEF see the greatest risks to operations in humanitarian and fragile contexts and what measures are being taken to manage those risks? Second, on country presence and program delivery, Regarding the implications of country configuration decisions for UNICEF, could you please elaborate on the specific criteria and thresholds that agencies should apply when assessing whether their presence can be reduced, consolidated or replaced by another model? Also, keeping in mind that UN country team configuration is not only about whether to maintain presence, but also about rethinking what kind of presence is required and financially sustainable. How are you approaching and calibrating this aspect? Third point on resources and opportunity costs. UNICEF acknowledges that engagement across multiple UNAD work packages creates additional demands and opportunity costs for program delivery. Could you please provide further detail on the resource implications of UNICEF's participation in UNAT, including effects on staff workload, organizational capacity and program delivery? On a more general role, our perspective on UNAT is guided by several key elements. It is essential that the UN delivers as one and moves decisively to implement reforms of the UN development system agreed several years ago. At country level, delivery must be at the core of reform efforts. We see a need to empower the resident and humanitarian coordinators to strengthen coordination, coherence and transparency within UN country teams. National ownership should remain central with UN entities work clearly derived from the sustainable development cooperation frameworks and assessed against concrete results and national development priorities. At the regional level, we believe that roles, mandates and responsibilities need to be clearly defined with regional capacities designed to support country level implementation.

I thank our distinguished delegate of Germany and I now give a floor to Guatemala.

President, Executive Director, Guatemala would like to thank you for the update on UN80 and we recognize UNICEF's efforts. to constructively contribute to this reform process at the UN. We recognize the importance of advancing towards a system that is more efficient, coherent and coordinated, especially in an international context that is characterized by growing needs and limited resources. These efforts should be geared towards maximizing the impact of available resources and ensuring a more effective response to the needs of countries and especially children. In this process, it is crucial to preserve national appropriation and to ensure that reforms respond to the priorities, realities and capacities of each country. A standing dialogue with governments as well as coordination with national institutions should constitute essential elements of this reform. We specifically value UNICEF's commitment to preserving its capacity to implement its mandate and create efficiencies without compromising quality nor the reach of its programs. Any kind of institutional or operational adjustment should be implemented gradually in a transparent fashion that is also evidence-based. taking into account its possible effects on the capacity of in-country teams to respond in a timely fashion. Guatemala also considers that the efficiencies produced should translate into a greater capacity for programmatic action. Resources that are made available should be geared towards priority interventions in areas such as nutrition, health, education, social protection, and protecting children, on the basis of national priorities and ensuring that we reach those who are the most vulnerable first. In that context, we underline the importance of ensuring that we have predictable, sustainable and flexible financing. The timely availability of resources is critical in order to ensure continuity of UNICEF's programmes and to respond to emerging needs in an agile fashion. We will continue participating constructively in this process on the basis of dialogue and cooperation. I thank you.

I thank the distinguished representative of Guatemala. I now invite Croatia to speak.

Ms. President, Madam Executive Director, we thank you for the informative update on UNICEF's engagement in the UNAD initiative. It provides a clear overview of the progress achieved across the relevant workstream, as well as its impact at country, regional, and global levels, and we look forward to receiving further updates as implementation advances. We particularly welcome the progress reported on the new Humanitarian Compact, the regional resets, and efforts to strengthen funding quality and predictability, as well as the ongoing work on country configuration. which carries direct implications for UNICEF's operational presence and its ability to deliver for the most vulnerable. Croatia shares the view that the true measure of UNAT's success lies in its impact on the ground, where structural and process reforms must translate into meaningful and lasting results. For this reason, we appreciate and support UNICEF's constructive evidence-based and solution-oriented approach as it seeks to improve efficiency while strengthening the UN system's capacity to reach all children, particularly those in the most challenging contexts. Convinced that every child, regardless of their circumstances, deserves the opportunity for a safe and fulfilling childhood, Croatia highly values its partnership with UNICEF and its work to protect and empower children. Our experience has shown the value of UNICEF support during challenging periods. UNICEF was among the first international organizations to establish a presence in Croatia, and this early cooperation has grown into a strong and lasting partnership. Together, we have worked to advance children's rights and improve their well-being, including through international and development cooperation, with a particular focus on early childhood, the prevention of violence against children, and inclusive education. This commitment is reflected in our sustained financial support, most recently through our latest multiannual agreement. We are especially proud to be advancing our cooperation with UNICEF as host to the new multi-country office covering Bulgaria, Croatia, Greece, and Romania. And we look forward to close collaboration in the lead up to its launch in 2028. I thank you.

I thank the distinguished representative of Croatia. Next speaker is Iran.

Bismillah ar-Rahman ar-Rahim. Thank you. Mr. President, distinguished colleagues, my delegation welcomes the opportunity to discuss UNICEF's implementation of the UNAT initiative. We support the force to make the United Nations more effective, coherent, and accountable. However, reform must be judged by its impact on those who depend most on the United Nations, particularly children living through conflict and grave violation of their rights. Our country has recently experienced the devastating consequences of unlawful, unprovoked, and deliberate military action caused by the savagery of the US-Israeli aggression. Just in one example, more than 168 children have lost their lives, families have been displaced, schools and essential services have been damaged, and a generation of children have been exposed to trauma and insecurity in the city of Minab. In this context, We must be honest, international response, including the voice of institutions mandated to protect children, has not always reflected the gravity and urgency of what children have endured. Silence, insufficient visibility and delayed action can leave affected children and families feeling abandoned. It is absolutely disappointing that in her statement this morning, the UNICEF executive director made no reference whatsoever to the massacre of over 300 Iranian children since June, 2025. UNICEF exists to defend every child globally and impartially. We therefore expect UNHCR implementation to strengthen UNICEF's capacity to speak clearly and act decisively when children's rights are violated. UNICEF should have the operational capacity to document and report impact of violation on children, advocate for their protection, support survivors and affected families, and work with relevant national, regional, and international mechanisms to promote accountability. For the children who have already lost their lives, there can be no recovery, but there must be through recognition, accountability, and meaningful support for those left behind. This legal imperative demands the rigorous prosecution of perpetrators, establishing non-negotiable accountability for systematic atrocities under international criminal law. Concurrently, international organizations must decisively execute their mandates to identify, protect, and provide comprehensive reparations to survivors. ultimately, the international community must uphold a unified, uncompromising enforcement framework to ensure the absolute condemnation and effective suppression of all crimes against children and humanity. This is the standard by which we believe UNITA should be measured. Thank you.

I thank the distinguished representative of Iran. I now give a floor to United States.

United States remains committed to UNICEF's vital mission to protect and serve children worldwide. Under President Trump's leadership, we are orienting humanitarian assistance around interest-driven diplomacy. The U.S. reform agenda and the UNAD initiative represent our best opportunity in decades to bring clarity, discipline, and back-to-basics approach. reducing waste and duplication while keeping assistance strategic, time-bound, and focused on measurable results. We appreciate UNICEF's leadership across UNAD work packages, particularly on global supply chains and common services. UNICEF's co-leadership in securing $2 million in transport cost savings demonstrates how synchronizing global logistics delivers real, tangible value. However, we expect continued progress. Reiterating our firm stance, the UNAD integrated supply chain initiative must move forward more swiftly and transparently. Accurate information from UNICEF management on overlapping functions, meetings, and reports will continue to help the board and donors make informed decisions to simplify operations. The United States strongly encourages UNICEF to remain laser focused on its core mandates. enhance supply chain efficiency under the UNAD integrated supply chain initiative and contribute data to strengthen the joint and intersectoral analysis framework for a hyper prioritized 2027 appeal and regularly strengthen accountability and oversight. Embracing reform, increasing efficiency and strengthening accountability will enable UNICEF to deliver even greater impact for the world's most vulnerable children. In response to UNICEF's request for board guidance and oversight throughout this process, what is the concrete timeline for next steps? And what actions should member states and the executive board consider to support and advance in these critical reforms? Lastly, we are here to engage at the UNICEF executive board, and this is not the forum to raise extraneous politicized topics. Doing so will only distract from this group's important work. We therefore do not intend to engage in a back and forth interventions on issues that are being discussed in other fora. Thank you.

I thank the distinguished representative of the United States. I now invite the Secretariat to respond to the comments and questions we just heard, please.

Thank you, Mr. President. Let me kick off with a few remarks, and then I'd like to ask Mandeep O'Brien to fill you in further. First of all, I'd like to express my really warm and heartfelt gratitude for your engagement, not just during this segment, but also the many remarks that you made during the opening segment this morning, the informals that we've organized, your many requests bilaterally to us for more information, for more information notes, for a continued engagement. And we are also here to tell you we are here to serve you because we are in this together. It's the only way that it can work. We do take this very seriously, as you will have seen from the many engagements that we've had with many of you. And to the question that Germany asked, not that I can give you a precise mathematical figure, but of course it comes at a cost. Everybody on this podium is intensely engaged at the highest level to make sure that we steer this to something that is tangible, meaningful in terms of the results for people that need us. Our many colleagues in the regional offices, in the country offices, our programmatic colleagues, all of us are working to make sure that the UN as a whole can deliver more, better and different in a time where we have just downsized the organization, where the funding needs are growing. and staff has been cut. So does it hurt sometimes? I will be very honest, yes. But we cannot not afford to engage because as the UN system as a whole, as UNICEF turns 80 and the UN is 80, we have to stop, reflect and see how we can do better for humanity. There were a couple of questions asked that pointed to risks of UN reform settings and particularly risks in, you know, the situations where there is a difference between life and death in fragile settings and humanitarian settings. And I just wanted to point out we are very much aware of these risks. In the information note we submitted to the board, look at section D where we outline in writing also where we as UNICEF perceive certain risks For example, the risk that child specific mandates, expertise and accountability becomes less distinct in a reconfigured setting in a broader framework. That configuration may lead to produce presence and for children, a reduced presence isn't a design feature on paper. It has a real consequence in terms of is there an agency that is able to deliver Immediate health services when they are needed, child protection services when they are needed. Presence has a meaning beyond an office. So for us, that is what we see as one of the major risks. And as we are very much result focused, that is one thing that we will keep front and center. I think the second risk really relates to, and it was remarked this morning by our executive director, Ms. O'Brien referenced it, the quality of the funding and where we are going, and that has a major impact on our ability to be there reliably with the agility required with timely support. And for that, we need a balanced funding architecture. And if I just take the example of Ebola, when the Ebola crisis started, within 24 hours, we were able to deploy resources from core to ensure that we could do first outreach for the pandemic that was needed. The second immediate complementary tranche was from the Global Thematic Fund for Humanitarian Action because it's flexible funding we can deploy as and when the need arises. That was then complemented by logistics support, by support from our supply division, by bilateral earmarked resources, and ultimately also by funding, by pooled funding. But pooled funding in the way it comes to agencies, whether it's us or any other UN agency, very often is not flexible, is not agile, because it comes to us as projectized. So there are different forms of fundings that we need as UN to be as reliable, as flexible, and as predictable for children that need us. I think there is an issue that was raised also in terms of how fast can you do reform. without losing quality of services on which children's lives and livelihoods depend. We see that there is a risk of disruption if we move too fast, and we are looking at Reducing programmatic continuity, delivery of services in the field, is there a risk? We need to keep that top of mind. Is there a risk of weakened specialized expertise, not just ours, but also of certain normative agencies? Is there a risk that our operational capacity to deliver would be diminished, especially again in fragile and high need context? Are there additional burdens, transaction burdens, by the way we are reconfiguring how we operate together and how do we deal with that. Most of these issues come to the fore most pressingly in humanitarian settings where literally lives are at risk if we are not timely enough. We strongly believe that we have to engage, we will continue to engage and the way we try to look at this is that for all of these risks we look at mitigation measures and these mitigation measures we keep front and center. Every dialogue, every work package, every reform track, we're looking at what is the evidence-based solution-oriented results focused entry points for children. And for every work package, we have a good idea of what that looks like. In some of the recent discussions we've been asked as UNICEF considering the deep bench of expertise that we have on monitoring and evaluation and data work, can we help design an impact oriented indicator framework to measure what success looks like on UN reform, particularly for example on the country configuration. That's not a UNICEF framework, it will be an impact related framework. That's how we keep track of how well we are doing and how we mitigate those risks. In the end, and I think if I recall well, Ms. O'Brien mentioned it during the last meeting in June that we had the annual session, the metric of success of UN reform is not, again, whether it looks good on paper. But a mother when she comes with her sick child with cholera in a clinic is not going to look at is it work package 18 or work package 4 or 3. Which reform track has this been discussed? She will look at do I get the medication in time? Is there a trained nurse to tend to my child? And is there a system in place that can prevent this from happening? Again, and again, that has to be at the end of the day, the lens through which every discussion, every decision we take needs to be looked at. We're talking about a third of humanity that is children, and it's 50% of those that are in the bracket of extreme poor. And we simply have to do better, all of us together as member states, as UNICEF, and the UN as a whole. And with that, I turn it to Ms. O'Brien.

Thank you, Didi Kiti. So just to compliment and a few points from my side, but let me start by first thanking the distinguished delegate from Guatemala and some of the other delegates who have emphasized the importance of national priorities. And if I may just take that a step further in terms of investing in national systems and local systems as was emphasized by our executive director. Because even in acute crisis situations, as UNICEF, our job is not to set up parallel systems. It is to make sure that we invest in systems no matter how fragile they are so that we can prevent them from further collapse. And we have several examples of doing so. So thank you for raising that point. I want to thank the distinguished delegate of Germany and all the other members of the executive board who joined up in the strong support, but also in terms of highlighting several important points. So let me compliment on the question of risks. And in a way, if you look at risks, it's also about costs of reform. And then if you invert the risks and costs, it's also there are opportunities which we've talked about. So just very briefly, two things on this. First is UNICEF in many ways is unique in the UN system. I for one have worked with other UN agencies and I'd say the The main uniqueness is that we have a dual mandate. We operate in both humanitarian and development contexts. And of course, we have a child rights mandate too. But one of the risks that we see is less funding being available in the development settings. And of course, we know we are doing the hyper prioritization in the humanitarian and fragile contexts. And I'll come to that in a moment. But in the development context itself, it's critically important for us to invest in preparedness, in anticipatory action, in prevention, as well as in recovery efforts. for crisis situations. And maybe just a good example of this, if I may just turn to Germany, the assistance that you give us through your transitional development assistance budget, which is resilience focused in the Sahel region across five countries, which last year enabled us together with WFP to reach 6 million vulnerable people, 50% of them being children. And these investments are happening in that nexus. It's both development and humanitarian. And I think that in a way is one of our big worries is the funding going to be impacting these situations when the demand to invest in these situations is really, is very real. The second point on this is about transaction costs. And in a way, I think the US also mentioned about the distinguished delegate from the US about concrete actions and how can member states help. And this is where I think Kitty already spoke to some of the costs that we are facing as we navigate a lot of processes and a lot of demands for reporting. as we are cutting down our own capacity, painful cuts, but yet trying to stay the course for children to make sure that we remain relentless in delivering for children more and better. And concretely, I wanted to give some facts here. Last year in 2025, we saw a 113% increase in donor reporting as compared to 2018, and a part of this is explained with increasing trend of earmarked funding. This is again very real. We do value the earmarked funding, but we also recognize it comes with much more burden of reporting. Similarly, we saw in this period a 73% increase in donor financial statements. So again, all this to say, while these are very important aspects which we continue to monitor, and report on, it also means that the more transaction costs we have to shoulder, the more time it takes away from programming and delivering for children. In fact, sometimes if we were to be very direct, we feel that some of our technical experts are also turning into grant managers, and which of course they have to be, but just making sure that we have a bit of a balance. The rise in earmarked funding, which is also a risk, is coming with heavily projectized oversight mechanisms. And we do see increasing donor conditionalities and each conditionality requires tailored monitoring, oversight and reporting. So this is again an area where we look forward to working with you and in hand in hand to find pragmatic solutions that can enable us to be as efficient as possible and as effective in reaching the most vulnerable as you have asked us to. Let me just touch on the question around the thresholds and criteria which Kitty spoke to a bit, but maybe just to complement two points. The first is we as UNICEF very much support, as I mentioned in the presentation, a differentiated evidence-based approach to the country configuration and the presence. We do recognize that in many situations, we are many of us. And I think that what we think that what is important, and we are having these discussions in the UN system-wide working group on country configurations, is that configuration changes that reduce presence, particularly in fragile and high need contexts, they do have direct consequences for children, as was said. It means whether children survive or die or whether vaccines reach them before an outbreak does. So we've got to be pragmatic and sensible, and we believe that the core test is whether the configuration makes the UN development system more effective for children, not less present where the needs are the greatest. In the second point here, in terms of concrete parameters, which is very much guided by our own operational experience on the ground, including in the context of the new strategic plan implementation, we have shared these parameters with the rest of the system. For example, A is the threshold is about protecting program delivery in fragile and high need context. B is preserving capacity for normative mandates. And in that regard is our own commitment to child rights. C is reflecting the differentiated country context based on an interplay of income and fragility D is drawing and harnessing, uh, the fullest strength of the different agencies, including specialized agencies, our respective comparative advantages, rather than exclusively focusing on physical headcount. And last but not the least, the parameter threshold, call it whatever, is the full consultation and engagement with host governments, which of course is critical for us. I think it's too early for us to report on progress in some of these work packages. You also mentioned the regional reset in your joint statement, just to acknowledge that there is some good work happening there. And again, we supportive. We feel that the regional reset can bring an opportunity to improve and increase cross-pillar coherence, as well as increase our expertise on foresight, political economy analysis, bringing most specialized expertise to tackle sub-regional challenges and cross-border operations. But at the same time, It is important for us to be very clear eyed that this regional reset and the regional layer must ultimately solve country level problems and not add another layer to it. And it should be able to leverage the operational expertise on the ground of our regional offices and that of our sister agencies and the regional economic commissions. Again, this is work in progress and we very much look forward It's still early days. We very much look forward to some of these pilots moving along the way. And that, in a way, also addresses the question on next steps. So I thank you, Mr. President, and turn it back to you.

I thank the Secretariat for their remarks. If there are no additional comments, we shall consider the update on the UNAT initiative and implementation by UNICEF later in the session under agenda item 13, the adoption of draft decisions. Distinguished delegates, before we adjourn for the day, I believe that the Secretary of the Executive Board, Mr. Andres Franco, would like to make an announcement. Mr. Secretary, you have the floor.

Thank you, Mr. President. Distinguished delegates, in consultation with Grete, I would like to tell you that the informal consultations will be held in this conference room, 30. So instead of five that we had initially said, we're just trying to use the time since everybody's here, 30. 30 is good, no? Good, thank you, Mr. President.

I thank the Secretary for this announcement. This brings us to the end of day one. Thank you very much for good work.