8th Meeting, 77th Session of UNHCR Executive Committee

Good afternoon, colleagues. I would now like to start our meeting, so please take a seat. Okay, once again, good afternoon, Excellencies, distinguished delegates. Let us now turn our attention to agenda item 4B. which concerns the work of the Standing Committee on Programme Budgets, Management, Financial Control and Administrative Oversight. Please be advised that the programme budget for 2027 will be discussed under agenda item 6. Under this sub-item 4B, we will consider the report of the Board of Auditors on UNHCR's financial statements for the year 2025 and the UNHCR responses contained in the addendum to that document, as well as the report on internal audit in UNHCR. These reports were the subject of detailed discussion at the 97th meeting of the Standing Committee, held on 8 and 9 September 2026, which will help facilitate our review of this item today. Now, I'm pleased to invite Assistant High Commissioner for Operations, Mr. Anton Luis Garcia, to provide overreaching remarks, including on this item. He is accompanied by the Director of Audit from the Office of Internal Oversight Services, Ms. Byung-Kum Kim. Mr. Luis Garcia, you have the floor.

Chair, Excellencies, distinguished delegates, this is my first Executive Committee as Assistant High Commissioner for Operations. Over the past days, I have listened carefully to your statements. Your perspectives differ and so do your priorities, but one conviction runs through them all. No one forced to flee and no stateless person should be denied safety, dignity or hope. That conviction is now being tested, displacement is at record levels, But unfortunately, the resources to respond are not. I also heard the strong words of encouragement and support for UNHCR, its mission, its work. UNHCR can only show up for people forced to flee because you show up too, as hosts, as donors, as partners in responsibility sharing. Thank you. And a particular word of thanks to Switzerland, our host country here in Geneva, for its longstanding support to UNHCR. Distinguished delegates, today I want to explain how we are honoring the trust, the precious trust you are placing in us, how we plan to use the resources you entrust to us, how we hold ourselves accountable, and crucially, in present times, how we are changing to adapt to a fast evolving world. As the High Commissioner set out on Monday, we are building on the independent management review to become simpler, to become more focused, to become more effective as part of a wider transformation of the UN and the humanitarian system as a whole. As a field-oriented organization, the starting point for the changes is an answer to one question, a simple but important question, how we can deliver better on the ground for the people we serve. We have therefore reviewed every country presence against protection needs against operational risk and the value of our direct role. On that basis, we are proposing changes to 31 presences, moving to lighter models where national systems are strong, with protection safeguards in place and the flexibility to scale up back if needed. At the same time, we are strategically streamlining regional structures and headquarters to become leaner and less top-heavy so that authority sits closer to operations. We are consolidating more transactional functions in global shared services. We are bringing technology, data, and artificial intelligence into one structure, and we are moving to a lighter, more locally anchored private sector partnership model. Much of this is still being designed and costed, and we will keep, of course, all of you closely engaged as we move forward. In all of this, our transformation is guided by two imperatives, stabilization and frugality. Stabilization means ensuring that UNHCR remains sustainable and focused on its core mandate. Frugality means exercising discipline in how we use every precious resource we are given. Chairs, distinguished delegates, the financial reality is stark. As of 9 November, UNHCR has received 35% of the funding required for 2026. And as a result, some 8.3 million people risk losing access to essential support this year alone. We are trying to prioritize and doing more, or at least better, with less. But there is a limit to what we can achieve with these efforts. As the Assistant High Commissioner for Protection noted earlier, in some of the world's largest displacement crises, funding has fallen to levels at which protection systems and services are beginning to erode. UNHCR has already taken difficult measures to adapt. We have drastically reduced our workforce, closed offices, and tightened financial controls. In addition, our enabling functions generated $135 million in measured benefits in 2025 alone, including proceeds from asset sales, cost savings, and quantified efficiency gains. But these measures alone cannot close the gap. Greater efficiency is also one of our goals as we work closer than ever before with the rest of the UN system. Under the humanitarian reset, we will keep investing in our capacity and their capacity so that we can, so that support stays close to the people we serve. At the same time, as part of UN80, we are working with WFP, with UNICEF, with IOM, with UNDP and others to share services, to connect our data and to integrate supply chains so that together we deliver faster and at lower cost. The quality of funding matters as much as its volume. Our funding base is broader than at any time in the past decade, in part due to the massive increase in private sector support, representing more than 20% of the funds available this year. But we still very much rely heavily on around 20 public donors who each give us more than $20 million a year. We need more member states to step up, even with modest amounts at first. We also need more flexibility. Flexible funding is essential because we can allocate and relocate as emergencies strike and to overlook crisis as well. That is why we are concerned that the proportion of tightly earmarked funding is continuing to increase from 19% in 2022 to 52% of what we have received so far this year. I therefore appeal not only for more support, but for support that comes earlier, that is more predictable, and that is more flexible as your systems allow. Distinguished delegates, excellencies, the proposed program budget for 2027 is $7.1 billion, a reduction of 16% compared to the current 2026 budget. Let me be very clear. This reduction does not reflect a decline in global needs. By the end of 2027, the number of refugees, internally displaced and stateless people and others within UNHCR's concern is projected to reach approximately 131 million. Our budget remains, must remain needs driven. It sets out what is needed based on assessment, on assessed protection and assistance requirements. How much of it we can implement depends, of course, on the funding we received. What has changed is how we respond, we are concentrating our resources where we think our protection mandate and our comparative advantage are strongest. While we preserve and protect our capacity to deliver lifesaving humanitarian assistance and respond to a growing number of complex emergencies, we are also exploring opportunities to build and expand partnerships to transition to more targeted support, working more with, and I would say through, governments, national systems, development partners, the private sector, and so on. Most refugees are hosted by countries with far fewer resources, many of which have opened their schools, their health systems, their labor markets, despite their own pressures. Their generosity deserves more than our thanks. It deserves predictable support. And let me be very clear, inclusion is not a transfer of responsibility to host countries. It shouldn't be. It works only when predictable international support and genuinely responsibility sharing and where national capacities allow. The budget, our budget is informed by the ongoing consultations of the new strategic directions that all delegations are participating in, starting in 2027, and reflects, of course, the High Commissioner's 50 by 35 mission. The budget numbers fully reflect this approach, the strategic directions, the vision. Protection and durable solutions are taking a larger share of the budget, even as the overall envelope declines. In addition to voluntary return, resettlement and complementary pathways, we are promoting refugees inclusion in national services and opportunities for self-reliance. Under 50 by 35, simply reducing assistance does not count as progress. Progress means refugees becoming genuinely more self-reliant and reaching a durable solution. Our commitment to local and national partners is longstanding and we are deepening it. Localisation is more than channelling funds through local organisations. It is about listening, it is about empowering refugees and host communities, and our budget also reflects that. We will also continue to review, in consultation with you, how we finance our work, including a range of funding modalities and innovative finance vehicles, and our 6.5% indirect support cost. We look forward to continued dialogue with Member States about the choices we make, the risks we carry and the results they produce. Chair, distinguished delegates, let me turn to our workforce, perhaps the most visible example of the adjustments our organization has been forced to make, and at the same time, our biggest asset without any doubt. Since 2024, our workforce has fallen from nearly 20,000 to just under 12,000. a reduction of around 40%. This has been a painful adjustment to a very different financial reality. Despite the reductions, we remain a field-based organization, and proudly so. 82% of our personnel continue to serve outside headquarters, and around 95% of our protection and solutions capacity remains in field operations. We have preserved our emergency response capacity, and the latest figures indicate that gender and geographic representation have remained stable despite these contractions and changes. Looking ahead, our workforce model must evolve alongside our operating model. Our aim is to stabilize the organization during 2027. As we implement our strategic directions, we are accelerating the shift towards a more skills-based workforce model, one that allows us to better identify, deploy, and develop the critical capacities required to deliver our mandate in a rapidly changing environment. Alongside our traditional strengths in protection and emergency response, we will need stronger, more flexible capacity in leveraging partnerships, public policy, system strengthening, data and technology. The objective is a workforce that is more sustainable and better equipped for the challenges ahead. And to our colleagues, let me express my sincere appreciation. To those who have left for years of service, often in the hardest places, and to those who remain, who have continued to serve through a long period of uncertainty, often with smaller teams and greater responsibilities. Their professionalism, their resilience, their unwavering commitment have enabled this organization to continue delivering on its important mandate despite all the pressures. As we move from adjustment to stabilization, our priority is to provide greater certainty about the future and support the colleagues who carry our mandate every day, everywhere. Distinguished delegates, a more focused organization must also be a more accountable organization. Accountability starts at the top. The High Commissioner launched an internal integrity action plan in the first quarter of his mandate, and he has led concrete progress in implementing oversight recommendations and following up on evaluations, including a 2026 baseline to track progress. We are also creating a core risk committee made-up of the senior executive team to reinforce enterprise risk management and oversight. We are pleased that UNHCR received an unqualified audit opinion for 2025, strong affirmation of sound financial stewardship during an exceptionally challenging period. I would like to thank the Board of Auditors, the Office of Internal Oversight Services, the Independent Audit and Oversight Committee, the Inspector General's Office, and our Evaluation Office for their independent review, their advice, their recommendations, and investigations, which will help us ensure accountability and deliver better every day. You will hear more from them later in the agenda. Chair, distinguished delegates, protecting people forced to flee and accompanying them and empowering them to move towards safety, dignity and solutions. Needs are not shrinking. The question before us is how we meet them with fewer resources without losing the protection on which millions depend. The budget before you is our answer, our honest answer to that question. It starts from need, it is honest about the challenges we face, and it is, of course, open to your scrutiny. I respectfully invite the Executive Committee to approve it today. At the outset, I said that UNHCR can show up because you show up. On the road to the High Commissioner's Dialogue in December and the Global Refugee Forum next year, we will need you to keep showing up, with hosting refugees, with flexible funding, with responsibility sharing, and with your trust. We will work every day, rest assured, to earn it. Thank you.

Thank you. Thank you very much, Mr. Liz Garcia. Now the floor is open to any delegations that may have comments or questions on the reports of the Board of Auditors and internal audit under consideration. So if you wish to make a statement, please raise your flag. Thank you. I give the floor to the distinguished representative of Canada, please.

Thank you, Chair. Our intervention is on item 4B, so I just want to confirm that that's where we are.

Yes, item 4B, yes, exactly.

Canada welcomes UNHCR's efforts to advance its internal reform agenda and recognizes the immense challenge of responding to the organization's financial crisis. We look forward to supporting the High Commissioner and his new senior executive team as they work to stabilize the organization, strengthen management and administration, and build more agile and prioritized programs and operations. In this spirit, Canada would like to highlight several areas where continued openness and engagement with member states would be important. To begin on budgets and planning, Canada welcomes the creation of an operational reserve and looks forward to continued dialogue on how UNHCR's new budget model can reflect the scale of needs while also providing a realistic planning framework based on revenue projections. We echo the recommendations from oversight bodies that UNHCR must clearly demonstrate how prioritization decisions are made, including how income levels and earmarking trends shape operational decisions, always with protection at the core. We also recognize that internal reforms, while necessary, cannot fully address the gap between growing needs and available resources. Predictable and flexible government contributions remain essential. UNHCR's efforts to improve efficiency are also notable and appreciated. However, broadening UNHCR's funding base is equally important. Canada, therefore, welcomes efforts to deepen engagement with a broad range of donors and partners, particularly in the lead up to the Global Refugee Forum. Chair Canada acknowledges UNHCR's efforts to keep member states informed throughout this period of change, and we expect continued consultation on implementation of the independent management review. We believe that greater transparency is in everyone's interest. We have seen this firsthand through UNHCR's investments in oversight and integrity functions, where the organization has made important progress. Canada welcomes the arrival of the new Inspector General and reaffirms the importance of strong, independent oversight, audit, and evaluation functions. Looking ahead, more clarity around budgets, planning and prioritization will remain essential. Canada seeks greater visibility into how decisions are made at UNHCR, how priorities are set, and what evidence informs them. This applies equally to the delivery of protection, the construction of the global budget, and efforts to mobilize resources and partnerships. Staffing cuts have been regrettably necessary and extensive, and Canada conveys both its concern for and appreciation to the thousands of dedicated colleagues who have departed the organization. Canada remains preoccupied by the potential loss of institutional expertise resulting from these reductions and their impact on protection and solutions capacity. As workforce changes continue, we encourage UNHCR to provide greater visibility on how staffing decisions align with organizational priorities, anticipated funding levels, and new strategic directions. And Canada reiterates its request expressed at last month's Standing Committee for a consultation with member states on strategic workforce planning. Chair, confidence in UNHCR systems, processes, and decision-making is particularly important during periods of change. As a long-standing supporter of UNHCR, Canada believes that the organization can emerge stronger from this challenging moment by continuing to foster trust through transparency, clear prioritization, and strong accountability. Thank you.

Thank you very much. Now I give the floor to Kenya, please.

Chairperson, Kenya takes note of the report and appreciate the continued efforts to strengthen management, financial accountability, oversight and organizational effectiveness, particularly at a time when the humanitarian system is operating under financial pressure and ongoing internal reforms. The present funding environment requires difficult choices. For Kenya, however, efficiency and prioritization must ultimately protect UNHCR capacity to deliver its core mandate, particularly at field level, where the consequences of resource constraints are most directly felt by refugees and host communities. We therefore welcome continued attention to efficiency, accountability, transparency and value for money. These efforts should ensure that scarce resources are directed towards areas where they can deliver the greatest impact while preserving essential protection and solutions functions. As Kenya implements the Shirika Plan and progressively transitions refugees from parallel humanitarian arrangements towards government-led national systems, effective management of resources become even more important. National ownership must be accompanied by predictable international support. Responsibilities transferred to national systems must be matched by adequate resources and strengthened international responsibility sharing. Kenya also underscores the importance of ensuring that organizational reforms remain field-oriented and responsive to operational realities. Greater efficiency should strengthen rather than diminish the capacity of country operations to work effectively with host governments and communities. We further encourage UNHCR to continue harnessing technology, data, and innovation to strengthen efficiency, accountability, and evidence-based decision-making while ensuring that these investments ultimately contribute to improved delivery for refugees and host communities. At the same time, oversight and accountability must remain central to organizational transformation. Member States need confidence that scarce resources are being managed prudently, risks are identified and addressed, and reforms translate into measurable improvements on the ground. Kenya therefore encourages UNHCR to maintain a careful balance between efficiency, accountability and operational capacity. Our collective objective must be an organization that is financially responsible, adequately resourced and operationally equipped to deliver protection and solutions for refugees and the host community. I thank you.

Thank you very much. Now I give the floor to of Zambia, to be followed by the United Kingdom. Zambia, please.

Chairperson, Zambia appreciates the opportunity to address this Executive Committee and to reaffirm its continued commitment to the protection and well-being of asylum seekers, refugees, and other persons of concern within its territory. Chairperson, Zambia remains concerned with the continued reduction in resources available to supporting refugee protection and durable solutions, While we fully recognize the difficult global funding environment facing the international humanitarian system, the reduction in support to host countries is having tangible consequences on the ability of national institutions and their partners to deliver essential protection services. As the Chairperson may be aware, the overall UNHCR budget for Zambia declined by about 30%. The impact has been significant in areas directly linked to protection and durable solutions. Chairperson, one area of particular concern is civil registration and documentation. UNHCR support towards the issuance of civil documentation has been reduced by approximately 50%. This has affected the capacity to issue essential documentation to asylum seekers, refugees, and former refugees. Civil documentation is not simply an administrative function. It is fundamental to protection, access to public services, freedom of movement, legal identity, socioeconomic inclusion, and the realization of durable solutions. Delays or gaps in documentation can therefore create protection risks and undermine the progress that host countries have made in integrating refugees into national systems. We are similarly concerned about the implications for voluntary repatriation. Reduced and unpredictable resources have constrained preparations and operational capacity for voluntary repatriation. This creates challenges whenever the government and its partners are required to facilitate the safe, dignified, and sustainable return of refugees who express a genuine desire to return to their countries of origin. Zambia believes that voluntary repatriation must remain a viable, durable solution for those who wish to return. Host countries should not be placed in a position where financial constraints limit their ability to facilitate returns in accordance with international protection standards. Chairperson, the reduction in funding has also affected staffing, field operations, health and education support, registration, protection, monitoring and other activities that are essential to maintaining an effective protection environment. Zambia is taking steps to strengthen its national protection systems and to assume greater responsibility for refugee management. However, national ownership should not be interpreted as a reduction in the international responsibility to support refugee-hosting countries. The transition towards stronger national systems requires predictable resources, technical assistance and sustained international solidarity. Zambia therefore calls for sustained, predictable and adequately resourced international support to countries hosting large refugee populations. We encourage UNHCR and its partners to protect funding for core production functions, particularly civil registration and documentation, status determination, local integration and voluntary repatriation. The responsibility for refugee protection is a shared responsibility. Host countries carry a significant responsibility, but they cannot sustainably shoulder the responsibility alone. Zambia remains committed to working constructively with UNHCR and Member States development partners, and other stakeholders to ensure that refugees and asylum seekers receive the protection and assistance they require, and that durable solutions remain accessible to all who are eligible. I thank you.

Thank you very much. Now, I give the floor to the United Kingdom, to be followed by the Philippines. United Kingdom, please.

Thank you, Chair. The United Kingdom recognizes the difficult decisions UNHCR is taking in response to severe financial pressure. We support efforts being taken to make the organization more focused, efficient, and field-oriented, with clearer accountabilities and better use of technology, data, and shared services. One key test is simple. Does reform change decisions and delivery in practice? We therefore ask UNHCR for a consolidated implementation plan and the board of auditors for its report and clean opinion. We share its concern and the indication that transition costs absorbed much of the expected savings. Decisions on staffing and presence should be based on comparative advantage, operational risks, and the need to protect critical protection capacity, and that capacity is critical to UNHCR's mandate. We ask UNHCR to say clearly what it will reduce or transfer and the consequences for people affected and its partners. The income-aligned budget will help Member States understand these choices. We welcome its introduction next year and encourage systematic reporting on priorities, the trade-offs it is making, and delivery against expected income. We thank the Office of Internal Oversight Services for its report. Its assessment that it can no longer provide adequate assurance over high-risk areas is particularly concerning. This follows UNHCR's decision to reduce funding for internal audit. We would welcome clarity on four points. Has this risk been formally recorded in UNHCR's strategic risk register? Who owns it? Was it explicitly accepted when the funding decision was taken? And what advice has the independent audit and oversight committee provided? Finally, more than half of open audit recommendations are now overdue compared with under a third last year. The number of long outstanding recommendations has almost quadrupled, with OIOS reporting that core accountability frameworks can no longer be applied. This raises wider questions around UNHCR's control environment. We welcome a clear assessment of the risks, the most critical outstanding recommendations, and the timetable for addressing them. The central test is whether scarce UNHCR resources reach protection and delivery, while preserving the independent challenge and controls needed to manage risk and maintain confidence. Thank you.

Thank you very much. Now I give the floor to the Philippines, to be followed by Uganda. The Philippines, please.

Chair, The Philippines thanks the High Commissioner for the presentation of the programme budget for 2027 and takes note of the observations and recommendations before the Committee. A budget is expressed in numbers, but its consequences are not abstract. Behind every allocation are decisions about where UNHCR can remain present, which protection functions can be sustained, and ultimately which people can still be reached. The Philippines therefore approaches this discussion with both realism and a clear sense of purpose. We recognize that the present financial environment requires difficult choices. UNHCR must prioritize, streamline, and demonstrate that scarce resources are being used with discipline, transparency, and measurable effect. But scarcity should not quietly redefine the mandate. A needs-based budget should remain an honest statement of protection requirements. not simply a protection of what anticipated income will permit. Where prioritization is unavoidable, it should be transparent, guided by protection risk, and preserve those functions for which UNHCR has a distinct mandate and comparative advantage. Second, efficiency is not synonymous with retrenchment. Reducing duplication, simplifying procedures, and directing greater share of resources toward the field operations can produce genuine efficiencies. savings that weaken frontline protection, erode institutional capacity, or transfer responsibilities elsewhere without adequate support may reduce expenditure without reducing need. That distinction matters. Third, the Philippines supports the greater use of national systems where this strengthens inclusion, sustainability, and national ownership. Our own experience shows the value of enabling refugees and stateless persons to access education, social protection, livelihoods, identification, financial services, and legal assistance. But national ownership cannot become shorthand for unfunded transfer responsibility. National systems should be strengthened because inclusion is good protection, not merely because humanitarian resources are scarce. Host states already contribute in ways that are not always visible in financial tables through public services, institutions, infrastructure, and the communities that receive and support displaced populations. Those contributions should be properly recognized and adequately supported. This is why responsibility sharing must remain genuine. A sustainable protection system requires a broader base of states, institutions, and private actors contributing according to capacity. The Philippines itself has finite resources and competing development priorities. Our contribution is modest in global terms, but deliberate. This year, we contributed 150,000 US dollars to UNHCR's Refugee Education Initiative. We mention this not for its scale, but for the principle it represents. International protection is more resilient when responsibility is more widely known. Chair, the choice before us is that between fiscal responsibility and protection. It is whether we can exercise fiscal responsibility in the service of protection. The Philippines supports a credible, transparent, and needs-based program budget for 2027 and sustained collective efforts to ensure that the resources follow the responsibilities we ask UNHCR, host states, and partners to carry. Thank you.

Thank you very much. Now I give the floor to Uganda, please.

Thank you, Chair, and welcome back. Good to have you back. And thank you to AHC Antoine for your presentation, very eloquently. We also would like to congratulate the High Commissioner for the unqualified audit opinion. It seems easy until you get the qualified one. So, yes, congratulations on this. Our statement this afternoon will touch on mainly three things. High Commissioner, Chairperson, we are going to focus on the efficiencies. And partly on the staffing, we'll keep the budget on agenda item six. On efficiencies and prioritization, we enjoined colleague delegations in calling for efficiency and transparency, and we specifically commend you, High Commissioner, and your team for commitment to the efforts to achieving this efficiency. But delegations, I now turn to us as we speak and call on the High Commissioner to ensure efficiencies. I think member states should do the same, especially those partners that contribute financially. As a hosting country, we have been on the front line to witness donor partners in prioritizing international NGOs over local partners. I think, and I risk not to speak for other hosting countries, I'm not sure this is the most efficient way of doing business. If we call on the High Commissioner to behave efficiently, we need to start by first behaving efficiently. Local partners are not only cheaper and easier to find, but they're actually the constant. I'll give you the example of Uganda. When we had the unfortunate calamity of being struck by Ebola, our friends, the international partners, had to run because they were not sure when they would next be able to go back to their countries. High Commissioner, Chairperson, you know who stayed? Local partners, that's the efficient way of doing business. And I call on delegations sitting here today to do the same as we call on you. Turning to human resources and staff, first, I deeply, and my government deeply, empathizes with UNHCR colleagues that have had the tough calamity of being the casualty of the ongoing funding crisis. The High Commissioner has had the tough call to make sharp, but difficult, but yet unavoidable decisions of seeing off colleagues. To you staff that may not be here, And to those that have your numbers and could communicate to you, you're not home today or you're not leaving shortly because you're not qualified. You leave because we let you down. You leave because we did not demonstrate to you that we actually appreciate the work you do. It is our job and you're only doing it on our behalf. It's our responsibility as member states. And you should leave with your heads high, not because you're not earning anymore, but you did the right thing and history will be on your side. And as you go about the cuts, High Commissioner, thank you very much for the tough decision to discontinue CBA. It took definitely strength to do so, but it's the right thing to do so. We do not think it is fine to encourage staff to stay home in hope that in nine months, if we don't have, we have a salary, but also that's not an efficient way of doing business. So thank you. But as you continue to implement what you are going about, first, we call for continued transparency and engagement with states. And also to ensure indeed the geographical and gender balance. I think the AHC said this has been maintained. I somewhat have a different view, especially on the geographical side. You are doing very well geographical representation at low levels. In Uganda, I can assure you, you have very many drivers. They are over 60. But the last time I checked, when we are coming here, the drivers stop in the parking lot. They're not part of the seat. They do not participate in decision making. And all we are asking for as Africa is to be on the seat because we are the biggest and we continue to contribute very largely. So allow us a seat on the table in decision making positions. Finally, Chair, on the type of funding, I really want to thank the delegations that contribute flexibly. Thank you to your country, Chair, Japan. Thank you to the Nordics, thank you to Sweden, thank you to Denmark, thank you to Netherlands. Thank you very much for contributing the most meaningful way. That is what it means to humanitarian contribution. Investment in humanity starts with the attitude, and it shows through the method in which you contribute. I thank you.

Thank you very much once again for your very impressive remarks. Okay, now it seems that we don't have any other flag up at this moment in time. So I would like to give the floor to the Assistant High Commissioner for replies.

Thank you very much, Chair, and thank you to all the distinguished delegates for very pertinent comments and for the very strong words of support for our mandate. Of course, concern, as we share from the leadership of this organization, on the impact of the cuts, but also the support that you are giving us on making those difficult choices, but also these priorities. A number of you have mentioned, uh, the importance of maintaining oversight, uh, that is, of course, a concern that the leadership of this organization absolutely shares. The figures, for instance, talking about the implementation of OIOS reports, I can say that as of October 2026, only 16 long overdue recommendations remain. And as of yesterday, 40 recommendations have been closed since the OIOS report cut-off date on the 1st of July. So we are making progress. We are taking these very seriously by the High Commissioner, but the entire team. And I can tell you we are, of course, taking progress, the same when it comes to evaluation and all oversight functions that have been, as we have had to make cuts, have been protected more than other functions in the organization. The distinguished representative of Canada was demanding transparency, more clarity on budgets, decision making, this is of course a priority. It is part of the independent management report. We have done this exercise of looking at our operations and prioritizing, looking at needs and protection needs, but also where we can add the most value. The distinguished representative of Kenya was mentioning the need to protect capacity at the country level. That is indeed what all the changes in the organization at all levels is looking at. We are a field-oriented organization, and that is certainly a direction of travel. The distinguished representative of Zambia was mentioning protection capacity. If you look at the budget figures, you will see that protection and solutions, because that is unique and at the core of our mandate, have also been shielded compared to other functions when it comes to our staffing and resources. The distinguished representative from the UK recognises, of course, the difficult decisions that we are making. There is, of course, the question of, uh, uh, the budget that we have discussed and the decision, uh, we will have an opportunity under point six to have a more detailed discussions on, on the budget and the decision for, of course, next year. Thank you also the distinguished representative of the Philippines. It is indeed important as we look at these transitions that reducing expenditure is not reducing need. It is not. 50 by 35 is about fostering inclusion, not burden shifting. And the distinguished representative of Uganda, who has said I was eloquent, she's obviously probably the most eloquent in the room, as everybody would certainly acknowledge. I can tell you that geographic and gender diversity in this organization is a priority, and the figures that we have suggest, strongly suggest that those are being kept and those changes are making, but this is something that we are, and we will continue to, of course, monitor. She also made a very strong plea on localization and local partners. I think there we are not just talking the talk, we're really walking the walk when you look at the figures and the significant amount of resources, but localization, as I said in my original speech, It's not just about channeling funding through local organizations. It's about much more. It's about listening to them, adjusting to local priorities, and really empowering refugees, refugee-led organizations. I have seen this on the ground myself, visiting our projects, and I'm convinced that this is something that is also translated in the budget before you. Local actors, as a matter of fact, distinguished representative of Uganda, represent 87% of all funded partners at the moment. And last point on independent oversight, it is of course essential. I mentioned in my original speech accountability. Of course, the risks, the significant operational risk that we have to administer, we work in difficult places. And of course, these oversight operations are clearly important. on our journey in learning from past experience. We need to adjust, we need to adapt program delivery to the lessons that we learn, evaluation, and of course, the different oversight functions are of course important. A number of you have mentioned protection, access to documentation, solutions. Again, this budget is protecting those functions because we know if UNHCR is not there to deliver, No one will be. And rest assured, this is a priority going forward. It is a priority, as the High Commissioner has mentioned, on 50 by 35. But it is a priority that is translated into this budget that you have before you. And I think I would leave it at that. We will have a more detailed discussion and point six on the budget.

Thank you very much, Mr. Assistant Secretary, Assistant High Commissioner. Now, Mr. Director Byung-Kum Kim, do you have any comments?

Thank you, Chairperson, for giving me the floor. And then I'd like to actually thank you for the many distinguished delegates for emphasizing and sharing your understanding of the importance of the strong and independent oversight. I would like to reiterate that the current arrangement that Office of Internal Oversight Services remain as internal audit function for UNHCR is itself as a manifest of the management commitment to have a strong and independent oversight. And then in the sense that the OIOS, on behalf of the OIOS, I don't have any concern in terms of any lack of commitment or the understanding of the importance of the strong oversight by the management. while that we have shared the burden of the difficult decisions that organisation has made over the years. The continuous budget cut that led to us current status, obviously they required us to also make an adjustment in terms of our implementing our oversight strategy, which is for three years for high risk areas and five years medium risk. So we have been working very hard with the management in ensuring that we deliver the best and the most out of what we have and then in addressing the most important high risk areas of the organization. And in that sense that we are cognizant of the emerging high risk areas like reform initiatives and then also the ensuring the maintenance of the strong control environment despite all the structural changes and transitions and the outsourcing of the organizations. So the Office of Internal Oversight Services is committed to align with such understanding of the high-risk areas that management also shares. and then we continue to define our strategy and then approaches for internal oversight so that we deliver the most important, we deliver the value for the money and the value for the investment that the organization is putting on place on YUS. So yes, for specific point about the recommendations, yes, and then so I think the increase of the past recommendation as, as of the, uh, 30th, uh, 30th of June doesn't necessarily, uh, represents the lack of any commitment to an effort by the management. but maybe it is just representing the capacity constraint that faced by the many parts of the organization. Nevertheless, as the Assistant High Commissioner mentioned, that we have continuous follow-up with the responsible colleagues, and then we have made a huge progress over the subsequent period. and then in the sense that we are now catching up with the timely implementation recommendation, which continues to be the important aspect in ensuring that the effectiveness oversight remains realized. So yes, in terms of the risks, I welcome the creation of the risk committee, apparently that the YOS internal audit is aligned with the maturity level of the risk management organization. And then with that, the new creation of the committee and then development of the new structure for risk management, that risk management maturity and then the status will be reflected in our planning process, which we are currently doing for 2027 and 2028. And then so we will adjust to the extent possible that we should, we will be able to adjust given the resources we have. But apparently it is our wish and hope that we will turn the trend in terms of the availability of the budget for internal audit. So this is in coming years so that we can also deliver not only about the findings on issues of problems, but you also provided support and then the advices on implementation of the reforms and strengthening the organization going forward. Thank you very much.

Thank you very much. Now, if there is no more country state wishing to take the floor, I would like to move to agenda item five. Okay, now let us now turn our attention to agenda item five, which concerns program and administrative oversight and evaluation. Under this item, the committee has before it two reports for review. The report of activities of the Inspector General's Office, A/AC.69/77/8, and the report on evaluation, A/AC.96/10/10. To introduce the first of these reports is the Inspector General, Mr. Stefan Grieve. Mr. Grieve, you have the floor.

Mr. Chairman, High Commissioner, Excellencies, Distinguished Delegates, Ladies and Gentlemen, It is a privilege to address the Executive Committee for the first time as Inspector General. The document before you marks the conclusion of the tenure of my predecessor and reflects the final chapter of the Inspector General's Office 2021-2026 strategy. As I take leadership of this office, we are taking stock of the lessons learned to shape our priorities for 2027 and beyond. I step into this office with deep humility regarding the mandate entrusted to us, but also with a deep sense of purpose. In an era marked by historical global displacement, severe financial contractions, and rapid organizational transformation, our mission is clear, to safeguard the integrity, efficiency, and credibility of UNHCR. Distinguished delegates, as stated by the High Commissioner, UNHCR is navigating severe funding shortfalls, requiring operations to restructure, budgets to be curtailed, our field footprints to shrink, and our structure and model to be reconsidered. Over the past reporting period, the Inspector General's Office has absorbed significant capacity reductions, including the discontinuation and/or downgrading of 15 positions. We have met this challenge with disciplined prioritization and technological innovation. By deploying automation, advanced data analytics, and artificial intelligence in our intake and our registration workflows, we have successfully preserved our core investigative and assurance capacity. The question is not whether oversight should be fully insulated from financial realities facing UNHCR. It should not. Oversight must be proportionate to the organization it serves. But with budgets tighten, scrutiny of accountability, of transparency, and demonstrable results intensifies, as evidenced by the surging reporting requirements demanded by our donors. Strong oversight, therefore, becomes more, not less, important and should be protected. We are grateful that this is recognized by management, and we know the efforts being made to shield oversight. While the 2027 budget does include additional cuts to the IGO, these are limited. To deliver comprehensive assurance with a leaner organisational footprint, oversight bodies cannot operate in isolated silos. Joint approaches must be further strengthened by building on the positive momentum of last year. We therefore continue to strengthen our collaboration with the other independent oversight providers, the UN Board of Auditors, the UN Joint Inspection Unit, the Evaluation Office, and the Independent Audit and Oversight Committee. And we are currently updating our memorandum of understanding with the UN Office of Internal Oversight Services for the provision of internal audit in this spirit. We also work closely with the Office of Ombudsman and Mediator, the Ethics Office, the Legal Affairs Service, the Division of People Management, and other key partners to fulfill our integrity mandate. Excellencies, a defining operational reality of our time is that last year's risk assessment is no longer a dependable guide to today's risk. In an environment marked by rapid geographic shifts and fluid operational emergencies, static multi-year plans become outdated almost immediately. Our assurance mapping indicates reasonably distributed yet thin oversight coverage. To prevent institutional blind spots, the IGO and other oversight providers must be flexible, agile, and forward-looking. Our oversight priorities must therefore evolve as quickly as UNHCR's risks. We are moving towards a more dynamic risk assessment and will deploy our limited capacity where emerging risks are greatest. At the same time, Organizational flexibility must never become an excuse for weakened controls. As UNHCR's operational footprint shifts, we must face a distinct structural challenge. Our direct field presence is compressing, while regional bureaus and headquarters are tasked with acting as an enhanced second line. Between full-scale disciplinary investigations into individual misconduct and formal cyclical internal audits, there exists a diagnostic gap. To address this, I intend to make decisive and expanded use of management and oversight inquiries. Inquiries provide an agile, swift, and collaborative mechanism to examine operational disruptions, control breakdowns, and deteriorating management climates before they escalate into misconduct. They allow the IGO to diagnose root causes rapidly, clarify second-line supervisory accountabilities between headquarters, regional bureaus, and country offices, and present actionable findings to the High Commissioner and senior management while meaningful course correction remains possible.

Mr. President, Excellencies, allow me to address our inquiry mandate and the rigorous management of the funds that are confided unto us over the period covered by this report. 2025, the IGO registered 1,564 complaints for professional misconduct, 133 formal inquiries, and 165 cases were closed. 53% were transmitted to administration for disciplinary measures. We have an absolute zero tolerance for exploitation, violence, and sexual harassment. This is resolutely focused on the rights of the victims. The facts in our reports also speak loud and clear. Financial and accounting fraud remain the category of professional misconduct that we see most frequently. They represent nearly a fifth of the cases reported and a majority of the cases open. However, Particularly when resources are scarce, our responsibility cannot be limited to punishing professional misconduct. We have the moral and fiduciary obligation to provide our donors, members of this committee, and the public the assurance and guarantees that each dollar provided us is managed with rigor, transparency, and responsibility. It is for this reason that the IGO will target with equal determination professional misconduct and also squandering, administrative negligence, and unjustified expenditure. We will step up our proactive inquiries into fraud as urged by the auditors, as well as eradicating the possible double billing. This step has allowed for us to identify more than $630,000 that have been misappropriated. We will also do our work based on the reports. on management implications sent to the administration when we see that there are weaknesses in management. These reports have identified vulnerabilities in the markets particularly fuel. This has allowed for us to target these operational weaknesses or failures, particularly in a time of budgetary restriction. Financial leaks and administrative negligence are not just simple procedural procedures being set aside. They deny people the resources they need. Squandering as well, we fought just as if it were fraud. Excellencies, Taking the office of the IGO, my commitments to this committee are as follows. First, preserve the independence and integrity without compromising oversight functions. Secondly, deepen operational cooperation with the entirety of the oversight bodies in the UNHCR as well as the UN system and member states. And then we will ensure that all dollars that are given us will be spent with rigor and propriety. Thank you.

is neither complacent nor alarmist. UNHCR's control framework is under pressure, as is the organization as a whole. But the risks are identifiable and manageable, provided that we remain vigilant, flexible, properly resourced, and adapt our oversight model, and act decisively when weaknesses are identified. I look forward to working closely with this Committee, with the High Commissioner, and with our partners across the world to protect the integrity of UNHCR and the people we serve. Thank you.

Thank you very much. Thank you very much, Mr. Inspector General. Now, the floor is open for comments from delegations. Okay, Switzerland, please.

Thank you, President. Switzerland thanks the IGO for the report. We welcome Mr. Stefan Glebe, sorry, and we assure him of our full support in the discharge of his independent duties. In the September meeting, we underscore the importance of preserving the oversight functions in the transformation underway. This report confirms that the reduction of resources affects capacity of the IGO and that of the management to implement recommendations. Prevention of exploitation, abuses, and sexual harassment remain a priority for Switzerland. The multiplication of conflicts, fragility, and increased humanitarian needs can increase risks, while budget cuts are weakening prevention capacity and response capacity. Protection from these is a fundamental commitment in the realm of accountability that must be preserved in budgetary discussions. It is essential that we maintain the technical expertise and ensure sufficient resources and lasting resources in this realm. Zero-tolerance policies should come with concrete measures for prevention, rigorous inquiries, and proper support for victims and witnesses. Along these lines, we are concerned over the inquiries that have not been opened as a result of risk for security of witnesses. A drop in reporting should also be interpreted with prudence. This does not necessarily mean that there is a drop in misconduct. Accessibility for complaint of complaint mechanisms and protection against from reprisals are essential. They remain essential. We held a new plan of action for the integrity and preparation of the new strategic framework of the IGO. What priorities will guide this framework to 2027 to preserve the essential capacity for oversight and inquiry? And how does UNHCR plan to preserve expertise and resources necessary, as well as the protection of victims and witnesses in this process of establishing priorities? I thank you kindly.

Thank you very much. Now I give the floor to the Russian Federation, to be followed by Ecuador. Russian Federation, please.

Thank you, President. At the outset, we would like to welcome the new Inspector General and wish him full success as he carries out his work. We are grateful to the Inspector General for preparing the report, and we welcome your participation in the process of the reorganization of UNHCR. We take note with satisfaction the special attention that is given to questions of combating fraud and corruption, and we do hope that this area of work will become an integral part of the next strategy. We thank you for providing us with the status of the implementation, the recommendations of the Joint Inspection Unit in order to improve accountability, improve the quality of the management system. We believe it is important to give special attention to GIA issues during meetings of steering bodies, for example, through the discussion of the reports of the JIU as a separate agenda item, as is done in other UN organizations. It would be also useful to have a detailed review of the recommendations of the unit, and we would like to ask the Office to consider the possibility of introducing this practice. We also would like to ask the Office of the Inspector General to make some comments on the results of the independent management review. Thank you.

Thank you very much. Now I give the floor to Ecuador to be followed by the United Kingdom. Ecuador, please.

President, Ecuador appreciates the presentation of the reports from the IGO. and the Office for Evaluations. We recognize the work done to strengthen transparency and institutional integrity and accountability in UNHCR. In the current context of financial constraints and organizational transformation, we believe that the independent oversight and evaluation bodies take on an even greater importance. Their strengthening should not be understood to be an additional administrative cost. Rather, they're a crucial investment in ensuring the efficacy of operations and the trust of Member States and the beneficiary populations. We're concerned that the budget cuts and staff cuts might affect the capacity of both offices to meet their mandates. We see with concern the reduction in investigations launched and the difficulties when it comes to a timely implementation of oversight and auditing. We believe that it is essential that budgetary constraints not weaken the prevention, reporting, and prevention and reporting mechanisms. and investigation of undue conduct or misconduct, particularly those tied to sexual abuse and exploitation. Victim protection and witness protection and reporting protection must go through accessible channels. These should be institutional priorities. In evaluation, we appreciate the efforts to establish a decision-making culture that is evidence-based. However, we believe it necessary that the results of the evaluations have a concrete impact on strategic planning, budget allocation, and the establishment of operational priorities. President, in the experience of Ecuador as a host country, we believe that it is particularly important that the evaluations allow for us to determine not just the efficiency of the programs, but also their real effects on refugees and the capacity of national systems. This is particularly relevant given the transition towards greater inclusion and the national public services. Evaluations should allow for us to identify whether states and communities, host communities, have the capacity they need and the resources they need to sustain results in the area of protection, ensuring that the UNHCR reduction in presence preventing that from creating gaps. We also encourage a strengthening of follow-up on evaluation and oversight with clearly delineated responsibilities. There should be mechanisms to allow for periodic reporting to member states on the results achieved. Sir, lastly, we reiterate that institutional efficiency should come with transparency, accountability, and independence. A more efficient organization should be able to show that the decisions and reforms are effectively contributing to an improvement of the protection of refugees. Much obliged.

Thank you very much. Now I give the floor to the United Kingdom, please.

Thank you, Chair. The United Kingdom welcomes the Inspector General to their first session before this Committee and thanks the IGO and the Evaluation Office for their reports. We welcome the office's efforts to work differently, including through digitization, automation and artificial intelligence in complaints, registration and intake. These will be particularly important given the capacity that has been lost. The inspector general's report is candid about that. Management implication reports were almost halved. Outreach has been cut back and workshops for partners on preventing sexual exploitation, abuse and harassment could not take place. As UNHCR implements further organizational reforms, it will be critical to ensure that PSEAH capacity is protected at headquarters, regional, and country levels. Rising humanitarian need and vulnerability increase SEAH risks precisely when prevention, reporting, and survivor support functions are most needed. We encourage UNHCR to maintain sufficient expertise and resources to sustain progress and accountability in this area. We were interested in the 22% decline in reported misconduct complaints, which the report links to reduced budget and capacity. We would welcome the office's view on whether this reflects a genuine reduction in misconduct or whether reduced capacity for prevention and risk management may itself be affecting detection and reporting. Understanding this distinction will be important to assessing whether oversight capacity remains adequate. On evaluation, we welcome the evidence synthesis and system being established to track follow-up to recommendations. We recognize the case for more sustainable evaluation financing. Core evaluation capacity should be prioritized within UNHCR's existing support costs. We would welcome clarity on how these proposed pooled fund is foreseen to relate to these. As UNHCR makes harder choices, evidence of what works matters more, not less. Thank you.

Thank you. Thank you very much. Now, I see no further requests for the floor, so I will give the floor back to Mr. Inspector General for comments.

Thank you very much, Mr. Chair.

First, the question from Switzerland. Thank you very much for your welcoming, your words of welcome. Yes, as you heard in my remarks, we do plan on and have sought to preserve all capacity in oversight and inquiry, particularly as regards the matters before us currently. And of course, We plan on maintaining our independence. We have lost budget, and that is an issue that we need to look at. That is to say the direct link that we have through training and work on the ground. This is very important. It's important for informal contacts as well. We are concerned about that. And in the middle term as well, perhaps as well, it's important not to lose capacity, 15 posts is a lot, particularly as we prepare for the future. And this in the medium term, but we'll keep an eye on that. However, the organization is smaller. That doesn't mean that everything is reduced at the same rate. So we need to keep an eye on that. The issue of the victim protection, that was asked as well by numerous delegations. I should clarify, we have eight cases in which we have not undertaken an inquiry because the witnesses -- or the victims, rather, did not want us to proceed, and because we were not in a capacity -- or not because we weren't in a position to provide their protection after having looked at our internal regulations. That is part of the protection approach for victims. That doesn't mean that those cases are closed definitively. If something changes that would allow for us to ensure the protection, rather we weren't able to provide the protection, and if that changes, we will be able to provide it and move forward. It's not an issue of our capacity, it's more the limitations of what we do as an international organization. We are not a state. We don't have a place, a witness protection program. And so in this type of particular situation, we are careful. We prefer not to take the risk if there is a risk for the victims. So that's the scenario. That's the context. And of course, we are always open to reporting, and particularly in this type of situation.

We'll move next to the questions from Russia. Uh, thank you also for your, for welcoming me, uh, yes, and you've heard that, uh, uh, fraud and, and corruption will be, of course, part of our, of our next strategy, which will be, uh, we will be, uh, uh, publishing soon. On the question of greater attention to joint inspection unit recommendations, as you will see in our report, we list the joint inspection unit recommendations. We also work very closely with the joint inspection unit. I would leave it to management to decide exactly how that is addressed and in what meeting and forum. That is not for the inspector general to opine upon. It is in our report, and we have an effective collaboration, and we will follow up on those recommendations. You have asked me to comment on the independent management review. I would say that we have worked not just on the IGO but all the third-line oversight have worked very closely with management on the Oliver Wiman report and have used this also as an inspiration and advice as the strategies for the organization have been developed. Now, if you look at this review, it's all-encompassing, it's very wide. The first task that was faced by management and us was the question of what do we do first, what moves first, what is most urgent and what needs to be addressed most. I think this is the first step and this is where we've all, not particularly the Inspector General's Office, but all, including OIOS, et cetera, have worked on this in order to help this move forward. There are a lot of elements which you would recognize in the Oliver Wyman report that you will see also elsewhere in the strategy. There's still a lot of work. Not everything can be done at the same time, but we, of course, keep an eye on this and we move it forward. I could say a little bit more about the goals, et cetera, of this report, as I said, but they're very clear and clear in bringing the organization forward. So I don't think I need to say much more, but this is the situation. There was also, of course, the issue of time and that we needed to act. And this, I think this is what management has done. And of course, we as the third line recognize this. So I hope those are some of the comments I could give off the cuff on this very big report. Ecuador, thank you very much. Yes, we agree that oversight is crucial, and yes, we have tried to ensure, and I can assure you that we are still operating. Indeed, if you thought that our investigations were somehow affected, you would look at our at our, uh, uh, statistics, you would see, uh, the, the amount of time, uh, investigations take, and those have not, uh, been, been affected, uh, so much, uh, so this is a good indicator that, uh, that we are still operating and, and working, uh, working hard, and as I know, I know we are. Yes, and we also agree, and we've talked about already, sexual abuse is something that has to be absolutely addressed. I believe I replied to the issue on witness protection and the challenge there. We are, because you've mentioned oversight generally, one point I could make in passing, we are working very closely with OIOS currently in order to strengthen even our collaboration further. It's mentioned in my report and this is something that's currently ongoing. We're working on an MOU with them to ensure that they are even more tied into the organisation's budget and in order to make sure that they are, you know, they already are, but even more are internal auditors. That brings me to the question from the UK, and thank you also for welcoming me. Yes, we have lost capacity, and I think I've explained those, and you mentioned those quite rightly. PSEA is being preserved, You have asked me whether a reduction in the number of complaints means a reduction in the risk of, or a reduction in, the number of investigations. It does not. We have had, if we look at our statistics, a drop in the number of complaints. Yes, in part, I am sure, that is because the organisation has shrunk and we have less staff, and therefore there are fewer complaints, but it is not only that. all sorts of other issues. Indeed, I would be cautious, as I am sure that you are, in looking at one year for statistics. I can tell you that, for example, in the past few weeks, we have had a rise in the number of complaints. It is important to note that, although this is about complaints and people bringing cases to us, we are not bound to follow up only on complaints. We will also look particularly into areas where there are no complaints or in regions where we have large operations where we know that there are not enough complaints coming. We definitely keep an eye on those and, through a heat map, try to make sure that we have an eye on them. This is also a question of outreach and us going closer to staff. Yes, there has been a slight reduction in the number of investigations, but it's very slight, and you will see that also. And we have had a number of proactive investigations. So really, the two are not necessarily linked. I believe I've replied to all the questions. Thank you very much.

Thank you very much, Inspector General. Now I give the floor to the Assistant High Commissioner for Operations. You have the floor.

Thank you very much, Chair. I think the Inspector General has provided a detailed overview of his work and how he's reacting to some of these risks identified in the organization. But I think from the perspective of management, I would like to set the record straight on a number of very important points that have been raised. To d'abord, la Suisse.

First, Switzerland asked about harassment and sexual assault. Now, the response to this type of behavior is a non-negotiable priority for UNHCR. It is essential for our protection mandate, and it is fundamental as well for what we are as an organization. It's essential for efficacy, integrity, and accountability of our organization beyond our mere investigations undertaken by the IGO. This is a priority at all levels of the organization.

In response to, uh, the comments, uh, from the Russian Federation, uh, on, uh, the GIU recommendations, we are open to bilateral conversations with member states, uh, outside this, this ExCom on relevant, uh, service entities, uh, depending on the, on the topic of the joint, uh, inspection unit. There is also the comment about evaluation financing. What I would say, again, to set the record straight, is that UNHCR considers oversight, and that includes, of course, evaluation as essential. And we are aiming to ensure that sufficient resources, no matter what the overall envelope is, are allocated. And I can also tell you that we are taking risk management very seriously. That is why the High Commissioner announced the creation of this risk committee at the highest level of the organization to follow up to appropriately identify and respond to these risks all across. And let me emphasize as well that all oversight functions have participated in the preparation of the independent management review. And of course, they are absolutely crucial for its implementation. So please rest assured that this is indeed a clear priority for us as we go forward.

Thank you very much, Assistant High Commissioner. Now, if we have no more requests for the floor, let us move to the next report. Okay. Now, we will move to the second report to be considered under this agenda item on the topic of evaluation. To introduce this report, I welcome the officer in charge of the Evaluation Office, Mr. Henri Vanden Itsele. Please, you have the floor.

Thank you, Chairperson. Excellencies, distinguished delegates, High Commissioner, it's an honor to present this statement on behalf of my team and in my capacity as the acting head of the Evaluation Office. Now, consider for a moment the situation in the Democratic Republic of the Congo. The current Ebola outbreak is not only the largest in the country's history, but it also disproportionately threatens displaced people. How do you continue to protect and serve forcibly displaced population of 7 million people when you've had to cut 50% of your workforce and close six field offices? Addressing a dilemma of this proportion requires more than intuition. It requires objective evidence, evidence that allows you to prioritize and to sequence your interventions so that they reach the most vulnerable and firmly anchor the remaining resources and strategy into existing national systems. The Country Strategy Evaluation Commission in the Democratic Republic of the Congo is only but one example of how evaluation can support operations in their hardest moments. Within the current financial context, it's imperative that we keep asking ourselves one critical question: Are we making the right choices and are we adapting to best serve those most in need? The Evaluation Office exists in service to this question. Our ultimate value is to generate a cumulative body of independent evidence that facilitates learning, that demands accountability, and that helps this organization navigate complex transitions. For that evidence to have an impact, it must reach decision makers at the right time. And this is why evaluation must have a seat at the table when global strategies or when strategies are being defined. because those strategies ultimately affect the lives of millions who seek protection, who seek assistance, and who seek solutions. Distinguished delegates, allow me to briefly touch on our performance over the last year before looking ahead to the future. During this reporting period, UNHCR completed 20 independent evaluations, eight centralized evaluations covering important thematic areas such as climate action and UNHCR's readiness to manage tightly earmarked funds. We also completed 12 decentralized evaluations spanning five regions, of which 11 were donor mandated. At the interagency level, we collaborated on a synthesis of evaluative evidence for the response in Ukraine. We also contributed financially to the interagency humanitarian evaluation in Sudan. And we served on the management groups for the interagency humanitarian evaluations in the Democratic Republic of the Congo and the earthquake response in Turkey. and the Syrian Arab Republic. An important highlight of this period was the work we did to inform the High Commissioner's new strategic directions. Using artificial intelligence, we synthesized a decade of evaluative evidence and produced 12 thematic papers that are now available to the public. This critical work identifies good practices as well as reoccurring challenges across key thematic areas, including but not limited to advocacy, to coordination, to self-reliance, and emergency response. Importantly, this synthesis will ensure that UNHCR's institutional memory is not lost during periods of high staff turnover, reform, and leadership transition. Excellencies, while we take a lot of pride in these achievements, the reality is that we are operating under the same resource constraints as the rest of the agency. UNHCR allocates an estimated average of 0.14% of its global annual expenditure on evaluation. This is roughly half the investment of other comparable UN agencies and about one quarter of the minimum benchmark recommended by the Joint Inspection Unit. With an excellent but modest team of seven staff and four affiliates, we continue to deliver on our centralized work plan and provide quality assurance and technical assistance to all decentralized evaluations and all donor-mandated evaluations. External independent assessments of our work have shown that the quality of our evaluations has remained stable and robust, with an average quality rating of 67 per cent in comparison to 65 per cent just a year before. In the past year, we have also made progress in supporting the Executive Office to establish a baseline and formal system for tracking evaluation management responses. We continue to coordinate closely with audit and other oversight bodies in order to find synergies and in order to reduce the burden on operations and field-based colleagues. At the interagency level, we are finally advancing how we measure longer-term outcomes. Together with WFP, we recently launched a joint impact evaluation funding window on safe returns and sustainable integration. This is an important step towards assessing the value for money of investments driving the High Commissioner's 50 by 35 vision. Distinguished delegates, As we enter the final year of our current evaluation policy and strategy, the next year will be a critical opportunity to rethink not only how evaluation is funded, but also how it is delivered and used. To maximise our future impact, the evaluation function must become more agile, more efficient and more timely. We are already moving in this direction by embedding our affiliate workforce directly into evaluation teams, and at the same time, are exploring the use of AI-facilitated evaluation quality assurance tools currently being developed by UNDP. These shifts will accelerate process related to data access, to data analysis, and they will ultimately also leverage existing institutional knowledge and drive down both the cost and the duration of evaluations. Beyond operational efficiencies, we must also address the expanding footprint of decentralized evaluations driven largely by tightly earmarked funding. We have seen a sharp increase in both the number of donor mandated evaluations, as well as the proportion of country offices commissioning evaluations. To sustainably meet this growing demand, we are working closely with senior management to establish a more predictable financing framework for the management and quality assurance of all decentralized evaluations. Along with management response tracking, we look forward to updating Member States on our progress during the next Executive Committee. Excellencies, distinguished delegates, ladies and gentlemen, the Evaluation Office remains committed to strengthening evidence, to strengthening accountability, and to strengthening learning alongside our partners. I welcome your continued collaboration as we work together to maximize the impact of our collective efforts. Thank you.

Thank you very much. Now, I would like to ask if there's any delegation who wish to make a comment. Okay, Russian Federation, please.

Thank you, President. I would like to thank the Evaluation Office for the report of a high quality. And we welcome development of a whole number of documents under the title Evaluation Evidence for Strategic Decisions 2027-2031. And we do hope that UNHCR will provide comprehensive information on how these new strategic areas will include the strategic directions, will take into account the relevant conclusions as a result of those events related to evaluation. We'll be grateful to the Evaluation Office for comments related to the results of the independent review of the administrative system. Independent management review. Did you participate in the presentation of recommendations or in the development of the conclusions of UNHCR related to the recommendations made by the consulting company? And how do you assess, in general, the work that was carried out? We invite the leadership of UNHCR to use internal expert potential more actively to carry out an evaluation of the quality of the functioning of the office. This is why the Evaluation Office was created in the first place. And there's enough experience in the area of evaluation is enough to objectively analyze the situation in UNHCR without inviting outside structures. And we would like to invite UNHCR to provide more details about the initiative of providing additional funding for evaluation, something that is referred to in paragraph 19 of the report. What will be the financial implications for donors, and do you intend to involve member states in the process of decision-making, including through the introduction of changes into the financial rules of UNHCR? And finally, we'll be interested in information on the impact of the UN80 reform initiative on the evaluation function. Should we expect any innovations in this area and are there any discussions on reviewing the way evaluation system is functioning? Thank you.

Thank you very much. Is there any other delegation who used to take the floor at this moment in time? I see none, so therefore I would like to invite Mr. van der Itshert to respond.

Thank you, Chairperson. I'd like to thank the distinguished delegate from the Russian Federation for their important questions and pertinent questions. I would perhaps start by, on the management review, I would align my response to that of the Inspector General. The Evaluation Office primarily engaged as a provider of evidence. We supplied the review team with a comprehensive body of published reports and formal management responses, and we also participated in the regular, ongoing interviews. Our role was to inform its work through that evidence, rather than to participate in the formulation of recommendations or drafting of agency management response. Overall, we see the independent review as a rigorous exercise that effectively leveraged the institutional documents that we provided. Secondly, thank you also for the question on the financing framework. This proposal is currently under active discussion with senior management, and I do not wish to preempt the exact details of structural mechanics prior to a formal approval and prior to UNHCR solidifying broader reforms around financing and resourcing. I would reiterate the Assistant High Commissioner for Operations interventions. that our core intent is to ensure that earmarked funds are allocated effectively, that they are ring-fenced, so that the quality, coverage and accountability is safeguarded for all evaluations. Any evaluation work plan supported through this framework will be developed in close consultation with Member States and donors. Lastly, on the UNAT reform, there's an active push to shift towards a system-wide evidence integration. particularly around shared data and infrastructure. So on December 30th, the heads of the UNEG, of the United Nations Evaluation Group, were invited to a session on open data systems being developed under the Evidence Synthesis Infrastructure Collaborative. This meeting received broad endorsement by the heads of evaluation and marks the first step towards linking the United Nations Evaluation Group, evidence repository with wider evidence infrastructure efforts being supported by the global SCG synthesis. While I do not anticipate immediate changes to the structures of the evaluation offices of individual agencies, we will keep member states informed of any developments in this regard. I thank you.

Thank you very much. Now, if there's no other delegation wishing to take the floor at this moment in time, let me move to the next item. Okay, thank you. Now, I would like to draw your attention to the draft general decision on administrative financial program matters, which relates to this agenda item, and which has been made available to Executive Committee members as decision 1. As I mentioned at the start of this item, Under established working methods and in advance of this session, Executive Committee members previously held informal preparatory consultations in order to discuss and negotiate texts for the ExCom decisions, which are presented to the Committee at the 77th Plenary Session for adoption under the relevant agenda items. This work has been ably conducted by the rapporteur, of the Executive Committee, Ms. Laura Arango Blanco. Thank you very much for your services. I would now like to ask the rapporteur to introduce the budget decision as a budget decision. Ms. Arango Blanco, the floor is yours. Sorry, I have to apologize. I have made a mistake. It seems that I jumped to the conclusions before discussions. Right? Okay. Sorry. Well, I skipped something. I should have started a little bit earlier. Okay. Now, Excellencies, distinguished delegates, let us now proceed with the agenda item six. I should have said this first. Agenda item six. Under this item, the Committee has before it the UNHCR's programme budget for 2027, contained in document A/AC.96/77/5/Rev.1. Also relevant to our discussion is the report of the Advisory Committee on Administrative and Budgetary Questions, ACABQ, contained in document A/AC.96/77/Rev.1. I would like to remind delegations that the program budget was reviewed at the informal consultative meeting in August and during the 97th meeting of the Standing Committee in September, in September. You also have before you the text of the draft General Decision on Administrative, Financial and Programme Matters, which was discussed during the informal consultations in advance of this session. I would like to welcome on the podium the Director of the Division of Emergency and Program Support, Mr. Ayaki Ito, the Head of the Global Budget and Resources Allocation Service of the Division of Resources Management, Ms. Christine Hambrook, as well as the rapporteur of the Executive Committee, Ms. Laura Arango Blanco, who will present the decision following the discussion on the budget. itself. So I skipped the part. Sorry, I should have mentioned two names before Laura. Now, as the Assistant High Commissioner for Operations already made comments on the programme budget 2027 under agenda item 4B, we will move straight into the discussion. Therefore, the floor is now open for any delegation wishing to intervene on this agenda item. So, if you wish to make a statement now, please raise your flag. And then I would like to give the floor first to Uganda on behalf of the African group.

Thank you, Chair, and thank you for your usual humility in apologizing even when you don't have to. Uganda is honored to deliver this statement on behalf of the African Group. Chair, the African Group notes that the 2027 budget stands at $7.1 billion, with $1.4 billion less than the 2026 budget that was $8.5 billion. We emphasize the importance of the fact that the needs of the persons of concern to the UNHCR need to be correctly and factually reflected in the needs-driven budget that is adopted by this ExCom to avoid misleading. Therefore, the African Group underlines the fact that the drop in the budget figures should by no means signal or be mistaken for a drop in the needs of persons of concern to the UNHCR, which are, to the contrary, on a steady increase. Rather, the decline is actually an indicator of rationalization and trade-offs by the UNHCR, including by letting go of some of the needs of the persons of concern to the hosting countries, that unfortunately worsens the already overburdened hosting states. That said, we would like to appreciate our partners, that continue to donate to UNHCR, and most importantly, the partners that provide an earmarked and flexible funding that has enabled timely response to the most in need in line with the mandate of the UNHCR. Turning to the status of the budget funding for 2026, the African Group notes with concern the big funding gap of close to $6 billion. When funding declines, the needs do not disappear. The only move the burden to refugees and hosting countries that eventually pay the expensive price of the consequences. Chairperson, the African group is concerned that in the wake of implementing the High Commissioner's vision of 50 by 35, the minimum allocations towards investment in self-reliance for refugees coupled with prioritizing durable solutions does not align with the High Commissioner's vision. And yet this vision's success wholly depends on either, one, finding durable solutions, or two, ensuring that refugees are self-reliant and do not depend on humanitarian aid. In the recent past, we have noted the consistent call on hosting countries to include refugees in national systems. It is important to note that inclusion is not as simplistic As we may make it seem, it requires intentional investment in the national systems like health, education, and other social infrastructure to cushion against added pressure. Unfortunately, the call for inclusion has often not been matched with the necessary financial support that it deserves. To the contrary, hosting countries have been encouraged to engage development partners, in brackets we mean the World Bank, for loans to include refugees in national systems. This is burden shifting to hosting countries, contrary to the principle of equal burden and responsibility sharing. And Chair, this is not welcome to us. The African Group would like, therefore, to emphasize the following: the budget approved by the ExCom is a needs-based budget, and the consistent failure by the international community to fund this budget fully remains a great concern to us, as it has consistently shifted the largest burden to hosting countries. The recently adopted model of budgeting that will introduce an explanation paper of prioritization by the UNHCR based on the projected income to be raised should not serve as the new budget document in the name of the so-called income aligned budget to undermine the needs-based budget approved by this ExCom. We emphasize that the prioritization explanation, which is in fact trade-off, should focus on reflecting the risk of underfunding rather than the possible way or the new crafted method of funding the UNHCR through delivering its mandate in a survival mode. While implementing the High Commissioner's vision of 50 by 35, Chair, the UNHCR should actively engage and ensure that the support of hosting countries from development partners and financial institutions should not transfer any further burden in form of loans. Rather, they should support the call for grants and mobilize private sector investment in hosting countries to generate jobs. To conclude, Chair, the African Group supports the adoption of the 2027 budget here with the next by consensus, and we reassure High Commissioner Barham Salih of our united commitment to play our part in supporting the execution of your very important mandate. I thank you.

Thank you very much. Now, I'd like to give the floor to the Russian Federation to be followed by Germany. Russian Federation, please.

Thank you very much, President. We thank the Office for preparing the draft budget and holding a number of pre-sessional events on this question. We do hope that with the introduction of the new model for budgeting, it will be possible to improve the transparency related to the use of financial resource and the involvement of countries in reaching agreement on programme priorities. In the beginning of the session of ExCom, High Commissioner said that the principles and recommendations that were prepared as a result of independent management review have already been approved and have been reflected in the planning and in the budget for 2027. We deeply regret that despite numerous requests by member states, the High Commissioner in the end did not hold full-fledged consultations with countries on the essence of those recommendations and we're grateful for the briefings of the High Commissioner, including on this issue, but due to the strategic nature of the management review, just having briefings is not enough. We still do not have the possibility to get acquainted with the report of the consulting company, and yet we must already approve the draft programme budget on the basis of which the Office plans to carry out transformations. Such an approach by the Office demonstrates the degradation of the accountability system of UNHCR. I would like to ask the Office in the next draft program budget be more detailed about the initiatives in the context of UN 80 carried out with the participation of UNHCR. Also, from the point of view, financial implications and expected savings measures. We do believe that the practice of how the general decision on management, financial and program questions is being agreed. Repeating year after year of standard language devalues the leading role played by states and reduce the effectiveness of the management system, especially when strategic questions are being reviewed. In the UN, we have seen lately a very popular expression, back to basics. In the case of the decision on the administrative financial and program, questions. Back to basics would mean regular and thoughtful updating of the text of the decision, including on the results of the genuine consultations on substance of this decision as took place prior to 2015. And finally, we invite the Office to continue the practice of holding separate briefings for countries related to the consideration and implementation of ACBQ recommendations. Thank you.

Thank you very much. Now I'd like to give the floor to Germany to be followed by Ecuador. Germany, please.

Mr. Chairperson, High Commissioner, Assistant High Commissioners, Directors, distinguished delegates, we thank UNHCR for its proposal of the program budget for 2027. No easy task given the exacerbating funding crisis faced by the organization and the wider humanitarian system. Germany shares the deep concern about UNHCR's financial situation. Even though a rise of persons of concern to UNHCR is predicted, the needs-driven budget for 2027 is reduced by 16%. While this is partly due to changes in programming and reduced staff costs, it is also the result of extremely painful decisions taken to prioritize activities and beneficiaries. These are futures and sometimes even lives at stake, a price paid by the most vulnerable. Mr. Chairperson, it is no secret that the humanitarian system, and with it UNHCR, is relying on an unsustainable funding model where a few major donors bear the financial burden. In the last two years, we have seen how fast this model can crumble, with devastating and destabilizing effects for people around the world. We need to move to a funding model that is set on a broad base of donors and would hence be less susceptible for fluctuations of individual changes in contributions. This is imperative to meet the protection and humanitarian needs of millions worldwide. Germany, therefore, calls on every member state to step up. Germany itself remains committed to the multilateral system and the rules-based international order. That is why we as donors adapt to the new funding realities. To support UNHCR's leeway in such difficult times, Germany established a new global flexibility instrument endowed with 10 million euros for 2026 to support UNHCR in the effective fulfillment of its mandate. This instrument is particularly suited for contexts that are not at the center of persistent global attention. Internal reforms integrated into the broader humanitarian reset and the UN80 initiative offer significant potential for lasting change. Germany remains a strong supporter of these reforms and is pleased to see that UNHCR one of the key operational actors of the humanitarian system, is aligned with these objectives. I thank you.

Thank you very much. Now I give the floor to Ecuador, to be followed by Sudan. Ecuador, please.

President, Ecuador would like to thank the presentation of the programme budget for 2027. and the related report of the ACBQ and the budgets. We recognize the efforts of the organization to adapt to the complex financial context, but we're observing with concerns the reduction of the budget in comparison to 2026 at a time when needs in international protection are growing. We agree with the Commission that the reductions affect disproportionately operations on the ground while administration costs are increasing. We believe that the search for efficiency should preserve the core work of UNHCR. And also, we see that more than 30 percent reductions will affect Latin America and the Caribbean, even though the number of persons requiring assistance is growing. In the case of Ecuador, we see a 23 percent reduction of allocations. And the care for refugees should take into account the national administrative and financial capacities of host countries. President, Ecuador enjoys a long history of hosting refugees, and our public services and experiences show that national systems have financial constraints in the face of increasing demand. And we find it important that the reduction of direct assistance by UNHCR will not lead to additional burdens and administrative tasks for governments. We understand the need to move forward in the basis of specific investments in institution buildings, and we believe that the funding gap and affect host countries and especially those persons who need protections. We urge the organizations to continue strengthening the transparency of the criteria related to priorities and the budgets and also the importance of equitable geographical distribution of resource and count on more flexible contributions and not earmarked contributions. President, the sustainability of the humanitarian response requires more than ever a true responsibility and truly shared responsibility and a commitment of the entire international community in order to ensure that host countries do not face these challenges on their own. Thank you.

Thank you very much. Now I give the floor to the Sudan to be followed by Ethiopia. Sudan, please.

Mr. President. High Commissioner, Sudan aligns itself with the statement of the African Group and would like to thank the UNHCR for the presentation on budget and financing and would like to reiterate that the budget for 2027 is $7.1 billion with a 16% reduction, $1.4 billion compared to the current year. This does not decrease in humanitarian needs, but should not be explained as such. Crisis that requires the intervention of the Commission has not reduced, and the number of those in need have not declined, and there is no justification for the reduction. Therefore, we reiterate the need to maintain the nature of the budget based on needs, and the estimations related to expected revenues or priorities, new priorities in view of the current funding crisis should not turn to an alternative to the budget or a way to have an institutional nature of the shortfall. The UNHCR should show the needs that cannot be covered and the impacts in terms of affected persons and host countries rather than sufficing by defining its responsibilities in view of the available resources. In Sudan, as you know, we are facing one of the biggest displacement crises as a result of the proxy war waged by the militia four years ago. And at the same time, we are witnessing a return of refugees and displaced persons to the territories where the government has retained recovered control. And there, we need the UNHCR should continue to support Sudanese outside the country and to support also integration inside Sudan. The international response to the crisis in Sudan should not only focus on displacement while current return and the ensuing needs are not afforded the required resources. Return does not end when people cross borders, but requires The restoration of basic services and rehabilitating, uh, communities and providing minimum stabilization, therefore Sudan calls for, uh, priorities, uh, should be translated into, uh, resources in the 2027 budget and clear programs inside Sudan rather than regional response in neighboring countries. We are expecting the UNCHR to issue a statement on the resources allocated inside Sudan and the available resources and the support for voluntary return, reintegration, rehabilitation of return territories. We need to know the standards adopted by the HCR while earmarked resources and flexible resources, uh, away from the, this, um, different attention by donors. Sudan retrace that the main challenge for the HCR in 2027 is to maintain its main mandate, which is protection. given all its requirements and that financial restrictions will not marginalize crisis and sustainable solutions. Sudan, given the magnitude of return, should be the top priority of the UNHCR, and this should be manifested in the distribution of resources and the magnitude of operations on the ground. In closing, I would like to note that the reduction policy adopted by the WFO World Food Programme by 50% while focusing on the most vulnerable groups starting from October, this would lead to more burden on the shoulders of Sudan as well as the host communities. I thank you, Mr. Chair.

Thank you very much. Now I give the floor to Ethiopia to be followed by Switzerland. Ethiopia, please.

Ethiopia aligns itself with the statement delivered by Uganda on behalf of the African Group. Ethiopia is concerned about the scale of the proposed reduction in the 2027 needs-based budget, with the resource envisaged for Ethiopia decreasing by approximately 22% compared with 2026. This reduction raises concerns about whether the proposed budget adequately reflects the continuing protection and assistance needs in Ethiopia, as we have not seen a corresponding decrease in the needs on the ground. We believe this reduction warrants careful consideration in light of Ethiopia's significant refugee hosting responsibilities, continuing protection needs, and the priorities identified in UNHCR's own strategy. During the informal consultation and the standing committee discussion, Ethiopia raised questions regarding the rationale for the proposed reduction, its implication for essential protection services, and the resources required to advance refugee inclusion and self-reliance. We would have welcomed more substantive responses to those concerns. We recognise that the consultations take place in a constrained financial environment and that difficult choices must be made. However, we believe that consultations should provide a meaningful opportunity for member states to express their concerns and make recommendations to inform the budget, rather than serve primarily as an opportunity to present decisions that are already settled. The value of this discussion lies in their ability to inform the final decision and ensure that country-specific realities are adequately reflected. In Ethiopia's case, the proposed reduction must be considered alongside the transition UNHCR is encouraging us to advance. Through the Makata Road Map, Ethiopia is pursuing government-led refugee inclusion and the integration of refugee services into national systems. This transition requires sustained financial, technical and institutional support. It would be difficult to advance this objective sustainably if resources for essential protection and services were reduced before adequate alternative financing and national capacities were in place. We therefore urge UNHCR to take these concerns into account when determining the country-level budget allocation for 2027. We also request continued engagement with the government of Ethiopia to ensure that the eventual allocation adequately reflects operational needs, protects essential services, and support implementation of the market. The throne up. Finally, Ethiopia remains committed to working constructively with any chair and all partners. We trust that the concern raised by Ethiopia and other member states will receive meaningful consideration as the proposed budget is translated into country level allocation. I thank you.

Thank you very much. Now, Switzerland to be followed by Argentina. So, Switzerland, please.

Sir, Switzerland thanks the UNHCR for the programme budget for 2027 and the Consultative Committee for Administrative and Budgetary Matters for the report. We support the adoption of the budget and we'd like to underscore three hopes when it comes to its implementation. First, we hail a budget that is needs-based. And we agree with the complementary lines on revenue for 2028. In the meantime, it's important to clarify how the 50 by 35 vision and the new strategic decision influences the 2027 budget. The Member States should be able to distinguish the changing needs, the change in the role of the UNHCR, and the choices imposed by financial constraints. and we must be able to understand what needs will remain unanswered. Secondly, we share the concern of the consultative body regarding the administrative, regarding the disproportionate weight of the reduction of operations, field operations. We encourage UNHCR to present the measures to address its core response responsibilities as well as shared responsibilities, the savings should be appreciated as regards their operational effects. Third, the consultative bodies calling for clarification to be made during this session in the transfer of responsibilities and the guarantees for protection. We would like to know the criteria used that allow for the determination of whether partners and the national systems are ready, transitional financing and follow-up mechanisms. This transition should strengthen the national leadership and local leadership with coordinated support for international partners while maintaining the responsibility in UNHCR for protection. So it supports the necessary reforms. Clear information on the effects and risks will strengthen the confidence of member states and their ability and willingness to support the organization. Thank you.

Thank you very much. Now, I'd like to give the floor to Argentina to be followed by the United States. Argentina, please.

Thank you, Sir High Commissioner. There are numbers that explain a policy and there are numbers that simply require explanation. The global budget 2027 is addressed by 26%, Europe is seeing a 13% reduction, and 19% in Africa, but the Americas, our region, suffers a reduction of 32%. twice that on the global level and more than double in Europe. One could think, naturally, that this type of difference reflects a reduction in needs. However, it is exactly the opposite. While the population in Europe is reduced by 3% and America's increases at 4%, more people to protect, less resources to protect them. a curious interpretation of international solidarity. Allow me to add more. For 2027, the budget set forth by person in Eastern and Western Africa is nearly $52. In Africa, in Western Africa and Central Africa, $42, and in America, it's just $20 per person. We're not asking for a reduction of assistance to other regions. Their needs are absolutely legitimate and are worthy of our solidarity. However, this should be addressed. It would seem to be that for UNHCR, the Americas have become a low-cost region, low-cost refugees, low-cost protection, perhaps because our solidarity seemed to go in first class while the resources travel in regular economy class. Allow me to note so that there are no low-cost human tragedies. Nor does it seem a coincidence that our region has seen the greatest reduction in posts, 41%. Sir, Latin America has received millions of displaced individuals, deploying the full catalog of our regional solidarity. However, we see through a great many data points that this is not just an unbalanced budget. It is an unfair, unjust budget because instead of praising or rewarding those who have been shown solidarity, it's the opposite. We're punished. We are not asking for privileges, but rather equity and clarity and equity cannot become a universal explanation that that shows these how these sacrifices are distributed that's why we were like a clear explanation from the UNHCR regarding the criteria for establishing these budgets allowed me to indicate that the authority of an international organization decide on the life of our populations cannot is not something that we can be silent about. There is such asymmetry, and we -- otherwise, we would be in a sort of international omerta. International solidarity should not be -- we should not be innocent to these features across the sea. Thank you.

Thank you very much, Ambassador. Now, I'd like to give the floor to the United States, to be followed by Kenya. United States, please.

Last year, the United States called on UNHCR to end wishful budgeting. The 2027 proposed budget is 16% below the 2026 budget, which moves UNHCR toward realism. A smaller budget is only a starting point, and we will judge reform by measurable results. Amidst workforce changes, UNHCR must keep the staff who carry out core protection and oversight work. Oversight must keep pace even as the organization contracts. Leaving high-risk operations unaudited is unacceptable. We note the Inspector General's assurances that maintaining oversight capacity is a priority. Our delegation spoke earlier about the need to accelerate the consolidation of supply chains across the UN system and about integrating refugee data into the UN system-wide JIAF. These steps, we believe, will move UNHCR toward the system-wide efficiency that UNAD and the humanitarian reset demand: faster delivery, tighter oversight against fraud and diversion, and public reporting of allocations. We acknowledge UNHCR's work to add private sector and faith-based donors. The United States continues to invest heavily in humanitarian assistance. In FY 2026, the United States provided $3.8 billion towards OCHA-pooled funds, which included support for UNHCR's work. For decades, the American taxpayer has carried an outsized share of the burden of global humanitarian assistance. Other member states must increase their contributions. As we move into 2027, we urge UNHCR to consult member states early, match its budget to realistic income projections, and specify where it will scale back. Demonstrated discipline will restore donor confidence. Thank you.

Thank you very much. Now, I'd like to give the floor to Kenya, to be followed by the United Kingdom. Kenya, please.

Thank you, Chair Persson. Kenya aligns itself with the statement delivered by the distinguished representative of Uganda on behalf of the African Group. Kenya thanks UNHCR for the presentation of the programme budget for 2027 and appreciates the consultations with Member States throughout the year. We welcome UNHCR continued needs-driven approach to budgeting, particularly at a time of increasing pressure on the humanitarian system. We note that the proposed US $7.14 billion budget represents a 16% reduction compared with the 2026 budget. a fact confirmed by the report of the Advisory Committee on Administrative and Budgetary Questions. Kenya, however, is deeply concerned by the widening gap between protection needs and available resources. As highlighted in the UNHCR Underfunding Report 2026, protection eroded. The human cost of underfunding as of 31 July 2026 UNHCR has received only 32% of its US$8.5 billion requirements, leaving a funding gap of US$5.7 billion, with nearly 8.3 million forcibly displaced and stateless persons at risk of losing access to direct assistance. For Kenya, these pressures are particularly significant. The report notes that support to the government for asylum fell by 43% between 2025 and 2026, while the national asylum system faces a backlog of more than 229,000 asylum seekers, with waiting times exceeding 3.5 years. This places important progress made by the government in strengthening the national asylum system at risk. Kenya notes UNHCR emphasis on efficiency, value for money, protection, durable solution and self-reliance, including the 50 by 35 vision. However, as the underfunding report 2026 underscores, efficiency measures cannot substitute for the resources required to maintain essential protection system. We therefore call for intensified resource mobilization, including predictable and flexible financing, while ensuring that budget reductions do not disproportionately affect frontline protection, national asylum system, refugee inclusion and support to host communities. In this regard, we would appreciate further clarity on how UNHCR intends to safeguard these critical functions as it implements the 2027 budget and recalibrates towards nationally owned responses. Chairperson, Kenya remains committed to working closely with UNHCR and all partners to advance the objectives of the GCR. As we look towards the third GRF 2027, we call upon the international community to translate responsibility sharing into sustained, predictable and flexible support for refugee hosting countries. I thank you.

Thank you very much. Now I'd like to give the floor to United Kingdom to be followed by Peru. The United Kingdom, please.

Thank you, Chair. The United Kingdom supports adoption of the UNHCR's 2027 programme budget. We welcome the agreement reached this year on budget reform, retaining a needs-driven budget, adding income-aligned budget information and discussion of prioritisation from next year's Executive Committee, and a review in 2029, whose parameters will come to the Standing Committee in advance. We look forward to working with UNHCR on its presentation. We recognise the difficult choices that follow from a contracting budget, and we welcome its sharper focus on protection and durable solutions. including voluntary return and initial reintegration. It is also clear that Member States need a realistic account of what UNHCR expects to deliver with the income available. Needs-driven requirements of 7.1 billion in 2027 sit against early income estimates shared with the ACABQ of around 2.8 billion. So the questions that necessarily follow are: what will be protected, what will be reduced, stopped or transferred, and what do UNHCR assess as the consequences for affected people and partners? For 2027, we encourage UNHCR to provide the fullest possible indicative picture of expected income and delivery. In particular, we would welcome assurance that frontline protection and other mandate-critical capabilities will be preserved; reporting on prioritization decisions and their operational consequences; finance transition plans and safeguards where responsibilities move to national systems, local organizations, or development actors; and evidence that investments in shared services, technology and transformation is producing savings and better operational delivery. Flexibility must be balanced by accountability. We welcome ongoing work to strengthen the operational reserve and encourage clear arrangements for its use, replenishment, reporting and member state scrutiny. A budget should enable UNHCR to make disciplined choices and explain transparently what it can realistically deliver. On that basis, the United Kingdom supports adoption. We stand ready to work with UNHCR and its partners to turn these priorities into delivery for the people it serves. Thank you.

Thank you very much. Now, I'd like to give the floor to Peru to be followed by Togo. Peru, please.

Peru appreciates the presentation of the programme budget for 2027 and the report from the ACABQ. The information reflects the difficult financial conditions faced by UNHCR and the need to preserve essential capacity of protection and assistance. According to the program budget, the amount displaced in the Americas will increase at 4% in 2027, reaching approximately 24 million individuals. At the same time, the regional budget is being reduced by 32% over the current budget. in some $400,000. These forecasts underscore the importance of looking at how capacity will be maintained given an increase in needs. In this context, we share the concerns expressed by the ACABQ with regard to the budget, which, and the effect on the ground, a global reduction in budget of 16% We see that administration and management costs will increase some 9%. We believe that it is important that we have greater clarification on these changes and the measures aimed at ensuring that the mandate is met. We'd like to underscore as well that a recent visit of the High Commissioner to Lima allowed for an exchange with the Peruvian authorities on protection and solutions. Continuity in this cooperation requires technical capacity and operational capacity. as well as resources that allow for support in national efforts. Sir, the program budget identifies Peru as one of the countries in which there will be the greatest amount of investment in local integration on the socioeconomic front. We value this, and we would like to know more about how this will turn into concrete support in our country and how that will be articulated with the strengthening of the national asylum-seeking system. The progressive reduction of direct assistance for the Americas should bear in mind the capacity of our national and local systems. The participation of development partners and other bodies require coordinated responses that allow for us to keep the attention and protection for the most vulnerable. Of course, we believe that it is essential that there be clear information on the desired effect or the predicted effects of these adjustments, allocation of budgets, and follow-up. Timely consultations with states will allow for a look at these realities and for the coordination of responses with UNHCR. We must look at flexible and not conditional support, work with broader donor base, and all of this to bring about solutions for the refugees and the host societies. We are convinced that an allocation of resources that reflects the needs, a needs-based system with sustained international cooperation will allow for essential capacity in UNHCR to be maintained, moving towards a more equitable distribution of responsibilities. Thank you very much.

Thank you very much. Now, I'd like to give the floor to Togo, to be followed by Zimbabwe. Togo, please.

Sir, my delegation thanks the Secretariat for the programme budget for 2027 for the UNHCR. We fully associate ourselves with the statement made by the African Group. In a context marked by the multiplication of humanitarian crises and reduced budgets, Togo reaffirms its support for the UNHCR efforts to ensure rigorous and transparent and efficient management of resources. preserving its operational capacity remains essential to meeting the mandate. Along these lines, my delegation wishes to underscore three priorities. First, The 2027 budget should reflect real needs on the ground, affording particular attention to the regions most affected by forced displacement. It is important to reconcile the response to the needs with sustainable investments in resilience of the host and displaced individuals. Togo encourages member states and partners to give privilege to flexible, predictable support and Uh, this is essential and allows for UNHCR to act quickly to crises and to adapt its measures to changing needs. Third, we encourage an ongoing effort to streamline expenses, to modernize procedure, and to strengthen internal oversight. This should contribute to an optimal use of resources without undermining operational capacity or the quality of the protection provided or the assistance provided under the UNHCR mandate. Sir, facing humanitarian challenges, including in the southern regions, Togo fully measures the importance of UNHCR for host countries. We appreciate support for the refugee populations. However, as we see the scope of the needs, we do call for a strengthening of this support to bolster the work of the government to provide legal support and to favor socioeconomic inclusion for the affected populations. To wrap up, Togo reaffirms its attachment to the HCR mandate, calling for international solidarity that is more predictable, equitable, and effective, and that it be based on shared responsibility and that it be up to the current challenges that we all face. I thank you kindly.

Thank you very much. Now I give the floor to Zimbabwe, to be followed by Bangladesh. Zimbabwe, please.

Chair, thank you for giving Zimbabwe the floor. Zimbabwe aligns with the statement delivered by the distinguished representative of Uganda on behalf of the African Group. Chairperson, we express our appreciation to the UNHCR for preparing the comprehensive report under this agenda item. We take note with deep concern of the shrinking funding space. which has been reductions in the budgetary allocations in areas of critical importance to our region. The trend in the UNHCR budget cycles in the last few years has seen a widening gap between humanitarian needs and available funds. And as we observed last year, the UNHCR financial situation is further compounded by the crisis that continues to affect the entire UN system. Chairperson, as a host country and negatively affected by the impact of unilateral coercive measures over the years, Zimbabwe does not always have access to some streams of funding in UNHCR as they are already tightly earmarked. That notwithstanding, the government of Zimbabwe continues to use its own resources to support initiatives aimed at enhancing food security, economic empowerment, and this includes the 175 hectares irrigation scheme that benefits refugees and host communities households. Such initiatives demonstrate the value of investing in long-term resilience and reducing dependence on humanitarian assistance. Chairperson, as we consider the proposed programme budget for 2027, Zimbabwe supports measures that enhance operational effectiveness whilst safeguarding core protection mandates. We further encourage strengthened partnerships with governments, development actors, regional organizations, financial institutions, and the private sector as means of expanding the resource base available for refugee responses. We equally implore the UNHCR to take into account the situation of host countries like Zimbabwe when allocating financial resources. Finally, we call upon the UNHCR to ensure the continued employment of staff in the national offices, including those being currently supported by UNHCR, and request that the multi-country offices be adequately capacitated. I thank you, Chair.

Thank you very much. Now I give the floor to Bangladesh to be followed by Uganda. Bangladesh, please.

Thank you, Mr. Chair. Bangladesh takes note of the program budget for 2027 with some concerns. First of all, the continued funding gap remains a matter of concern due to its impact on UNHCR's ability to fulfill the mandate. Funding needs to be adequate, collectible, predictable and earmarked. While appreciating donor support, we also emphasize on the stronger international engagements alongside host countries in line with equitable burden and responsibilities sharing embedded in the CR. Secondly, We are concerned at the significant reduction in budget for the Asia-Pacific region. This happens when countries in this region host large number of displaced populations often with limited capacity. Thirdly, the increasing emphasis on self-reliance through inclusion in international systems is a matter of concern. Major host countries such as Bangladesh already face significant capacity constraints. We must not expect host countries to disproportionately shoulder the share of responsibility. Mr. Chair, Bangladesh therefore calls for a need-based, resource-conscious and transparent approach. It has to be grounded in equitable burden and responsibility sharing, and focused on protection and the durable solution acceptable to host countries. On the budget model, Bangladesh takes note of the new approach proposed to be introduced for 2028 program budget. We trust and appreciate efforts to consult member states. A careful impact assessment is essential before introducing any new concept and practice. We understand the need of aligning budgets with available resources for financial sustainability. However, funding realities must not determine the level of protection and humanitarian needs. A needs-based approach must remain at the core of the budgeting process. I thank you, Mr. Chair.

Thank you very much. Now, I'd like to give the floor to Uganda to be followed by Djibouti. Uganda, please.

Thank you, Chair. We align with the African Group statement. First, High Commissioner, thank you to your colleagues, to Mr. Yaki and Christine, for the long times and the long evenings that you had to bear with us. Thank you for the document. The 2027 budget figure of 7.1 billion is interesting. We listened carefully to the AHC operations. He stated that this decline by 1.4 billion should in no way mean a reduction in needs, and that's what our African group segment said. And in fact, Antonio projected that we project beyond 120 to 131 million persons of concern. I listened carefully and I'm sure I got the figures right. Correct me if I'm wrong. And hence, and therefore we ask, we said specifically this, the difference is as a result of the UNHCR focusing on areas where you'll have the most impact. And therefore, Uganda asks, would you please share with us the areas you are moving away from that you believe you have limited impact, but fall under your mandate? the areas that you have previously been budgeting for, but now you're abandoning or moving away from to the hosting countries, because this means a burden to my backyard or to my budget as a host country. Chair, after attending five consecutive ExCom sessions, a lot sounds like a deja vu. It feels like I'm listening to what I had in 2021. It sounds like we have been saying the same things, same calls from hosting countries, same calls from the donors. But we are worried. I'm worried as a hosting country, I'm worried as a humanitarian, but as a diplomat from a hosting country, that what happened on 1 May 1990, when UNHCR held its first extraordinary session to address severe budget force, could happen again. 36 years later, please don't do this to us as hosting countries. We must collectively avoid this, because have we not only moved away from the numbers, but the burden on my government and my people has grown. And amidst the funding deficits, High Commissioner, I beg you on behalf of my President, please desist the pressure from powerful countries to force you to lower the budget figure. Please stay true to the needs of people of concern. They count on you. Your budget figure should be true. It is scientific. It is provable. It can be proved against the needs. I am confident that when you leave here, in Uganda we have a culture that every man leaves something on the table. The table, it's called kameza. You leave money that will buy sugar, that will buy bread, that will buy dinner. It is a reality. To make it less so that it sounds realistic because you're broke is not true. It's simply because maybe you can't afford, but your wife will give you that figure. Please, please share that figure as it is. Don't lower it to sound realistic. We invite the UNHCR to the contrary to be transparent in the formula in which you arrive at this figure. so that you can secure the trust of both the donors and hosting countries. And I insist you need trust of both, including the hosting countries. And on the 50 by 35 agenda, we have said it all, High Commissioner, but I would like to reemphasize what the World Bank said yesterday. Javier put it perfectly, that development funding will be very important, but he said development funding should not replace humanitarian funding. I only add my voice to that, I think.

Thank you very much. Now, I'd like to give the floor to Djibouti, followed by Indonesia. Djibouti, please.

Thank you. Thank you, President, High Commissioner. I'd like to express our deep gratitude for the support that you have shown us during the recent bilateral meeting with our minister. Djibouti is a small country in a very tormented region, marked by continuing humanitarian crises forcing people to move. now. In the spirit of solidarity and fraternity, my country continues to receive refugees despite limited resources and economic difficulties. Since 2025, UNHCR funding has dropped drastically, fragilizing the operational capacities related to protection and assistance activities related to refugees. Also, as you know, Refugees represent more than 4% of the national population. That represents a considerable responsibility for my country. The war in Yemen continues, and the risk that new refugees will arrive remains high. And there are also possibilities for other population displacements related to conflicts and the situation in the region, especially in Ethiopia. In the face of this situation of concern, Djibouti would like to ask UNHCR and donor countries to revise the money on the budget allocated to my country in 2027 in light of the growing number of refugees and new emergencies that put additional stress on our operational capacities. predictable and sustainable funding that will help us guarantee the continuity of protection and humanitarian assistance, preserve the achievements in registration and documentation, will help Djibouti assume its international responsibilities related to refugees. President, solidarity must be demonstrated. One country with limited resources will not be able to fully handle the situation. We should receive support on the equitable sharing of responsibility and provision of resources in line with needs. We do look forward to effective support from UNHCR during 2027 so my country can continue its mission to ensure protection of refugees in a dignified manner. Thank you.

Thank you very much. Now, I'd like to give the floor to Indonesia, please.

Thank you, Chair. Mr. High Commissioner. Indonesia takes note of the proposed program budget for 2027 and the significant financial constraints facing UNHCR amid declining international contributions and growing humanitarian needs. We acknowledge UNHCR's effort to improve efficiency and prioritize protections and solution. Nevertheless, budgetary adjustments must be carefully considered against their implications for refugees and host countries. Indonesia is deeply concerned that its country allocation has been reduced by approximately 52%, from 17 million USD to 8 million USD, representing one of the most substantial reductions among UNHCR's country operations. Such reduction risks undermining the continuity and effectiveness of protection and assistance for refugees in Indonesia, as well as the broader refugee management framework. Funding cuts in 2026 have already affected the delivery of essential assistance and protection services to refugees in Indonesia. As a non-party to the 1951 Refugee Convention and its 1967 protocol, our response is guided by humanitarian principles and underscoring the importance of sustained international cooperation and predictable support in sharing the responsibilities associated with refugee situations. Against this backdrop, Maintaining adequate UNHCR field presence is essential to ensure effective protection monitoring, timely responses to emerging needs, and coordination with national authorities and humanitarian partners. We therefore encourage UNHCR and its donors to explore measures to sustain critical country-led operations, particularly in transit countries that continue to shoulder humanitarian responsibilities with limited domestic resources. In this context, Indonesia would appreciate further clarification on the rationale and criteria underlying such a substantial reduction in its country allocation, particularly how the protection needs of refugees and the operational circumstances of Indonesia as a transit country have been taken into account. Finally, Indonesia reiterates its importance of a predictable, adequate, and equitable international support, as well as strengthens burden and responsibility sharing to ensure that financial constraints do not disproportionately affect refugees and countries hosting them on humanitarian grounds. I thank you.

Thank you very much. I don't see any other delegation who wish to take the floor at this moment in time. Now, as we heard the last speaker on our list for agenda item 6, consideration and adoption of the programme budget for 2027, I would now like to invite the Assistant High Commissioner for Operations to respond to the questions asked and comments made. You have the floor.

Thank you very much, Chair. And let me ask for your indulgence because I really wanted to respond to every single issue, but many important points have been made, so I'm maybe going to miss some of them. Let me, in general terms, appreciate the broad support that we have all heard for the budget for 2027 and reaffirm that it remains, and I emphasize this in my original intervention, it remains needs-driven. It does reflect, though, a strategic recalibration, not reduced needs, not a reduced mandate. The budget strengthens the relative share of resources devoted to protection and durable solutions. Why? Because this is our unique mandate. Why? Because this is in line with the 50 by 35 vision. But at the same time, we maintain our capacity to respond to emergencies, and we are showing it as we speak in many places around the world. We are trying also to provide greater transparency through the agreed income aligned presentation that we will start introducing from the 2028 budget cycle. I have noted. various questions. I remember Switzerland specifically inquiring about 50 by 35 and the new strategic directions influencing the budget. This budget has been guided from the outset by the 50 by 35 vision and the emerging strategic priorities capturing the strategic directions. They've been developed in parallel. We are in a year of transition. Starting next year, we'll have a clear strategic framework. But please do not think that this budget has been developed in a vacuum. On the contrary, it has been developed in parallel and feeding into these other strategic exercises. Many people have concerns about budget reductions. We do too. They do affect all regions. UNHCR has tried to go about these budget reductions by prioritizing these mandate critical protection interventions, strengthening asylum systems, providing emergency response and supporting financing solutions. We are doing efforts to become more efficient. And we have global shared services streamlining, other efficiency measures are also there. And they are all intended to do what? To preserve the capacity to deliver on the front lines, to save crucial money and resources that we can devote to frontline impact and strengthen value for money, recognizing, of course, that we need to continue monitoring operational risks. The transitions, and this is also a very important point, I think the Africa group has emphasized it, a number of countries have done it. Transitions to government-led responses need to be gradual, need to be context specific, need to be accompanied by investments. And they, of course, need to be risk informed, risk for protection, risk, of course, for these capacities to be absorbing a sustainable matter. And we take seriously the concern on the risks of burden shifting, like the inclusion of national systems should not be a transfer of costs or responsibilities without support, that is our responsibility. It doesn't mean that UNHCR will be supporting financially alone those transitions, but we are responsible to facilitate these transitions being sustainable. Transitions must be gradual, as I said, and really be demonstrated on capacity, on safeguards, on adequate financing and investment. We will retain direct operational engagement where protection gaps are there or where the risks are too high. But it is not responsible to have the reduction in humanitarian ODA we are seeing today and not do anything and continue delivering with 60%, and I'm not talking about UNHCR, but 60% of the funding we had before. A number of you have stressed the importance, I have Germany, Switzerland, Canada, Kenya, on efficiencies, and I have responded already to that. We are doing, we are trying to achieve efficiencies. Switzerland asked about global share services, we think it is going to improve efficiency, service quality and transparency. Eh, and this will allow field operations to focus more resources on delivering for, for refugees. Our planning estimate is that, eh, GSS can, eh, achieve a 60% efficiency gain. Um, Canada has, has also mentioned, uh, eh, efforts to broaden in the donor base, Germany too. I emphasize it also in my original intervention. We are grateful to all of you providing financing, particularly those of you engaging in flexible financing, but we need to broaden that base. The budget, as I said, remains. needs driven. Member states have agreed and we had extensive consultation. Some of you have asked about greater engagement with member countries, but I quote the distinguished representative of Uganda mentioned in the days and the nights that my colleagues have spent with you discussing and having consultations on this draft. And by the way, to the concerns expressed by the distinguished representative of Kenya or Ethiopia on support for Makata, for Shirika, Those discussions can happen on the ground. We will be there to deliver and to support these government-led initiatives. We will, and we will do it with our own efforts, but most importantly, we'll operate as a catalyst. It has been mentioned before, the partnerships with development partners in order to make sure that the financing is there. I also note the importance of, as we go about staffing, the potential loss of institutional capacity. We are really... trying to take these workforce decisions across the organization, not just in the field, in HQ, in regional bureaus, in country operations, within the focus is to maintain our ability to deliver, uh, protection and assistance closest to, to, to, to the affected, to the affected populations. The US has raised a number of issues on management and administration costs, and I think, in particular, the question of management and administration costs, and I think that deserves a specific response. That figure needs to be seen in a context. Management and administration costs remain a relatively small share of the overall program budget. The large majority of resources is directed to field operations and to support for forcibly displaced and stateless people. That increase that was mentioned does not reflect, and I want to be very clear, an expansion of headquarters staffing. As a matter of fact, headquarters posts are actually proposed to decrease. The principal driver of this figure is estimated staff costs. This is a UN-wide dynamic, including post adjustment, other salary related increases, not a growth in administrative structures. I want to be very clear with this. Those administrative structures are actually becoming leaner and more streamlined. And the figures include, and this is important as well, the figures on management include investments in shared service functions that support operations globally and that are intended to bring efficiency. But we need to make those investments that will achieve those efficiencies. At the same time, and to the concerns others have made on efficiency, UNHCR is revising its headquarters structure, like all our structures, starting with a diagnosis at the field level. and ways of working with a view to ensure that more streamlined, more efficient, more fit for purposes, footprint at all levels, including headquarters, including regional bureaus and field operations too. And the 2027 budget should be understood alongside this broader structural review that the High Commissioner mentioned in his speech. There was also the point about OIOS audit capacity and risks and so on. I mean, we are taking good notes about risks and the impact of, of reduced OIOS, or s- uh, audit resources, uh, but as OIOS has indicated themselves, the coverage of high risk operations is generally on track, and such operations typically are audited three time, every, every, every three years. and with a very, very limited number of exceptions. And as we mentioned, as part of these reforms, we are elevating the risk function. We are going to have a risk committee at the highest levels. And against the backdrop of constrained resources, oversight remains important. We will be working with the Inspector General's Office to consider how available oversight resources across all different functions can be used more effectively as possible, of course. I noted also the reference, by the way, to the efficiencies we are achieving under UNHAT on supplies. That is the model that we intend to build upon under the humanitarian reset, under the UNHAT, to be much more effective and efficient in working with our UN partners as well. I want to recognize the effort made by some donor countries have spoken to maintain flexible funding to UNHCR. Germany spoke about making the funding more flexible, and we are actually grateful, and we hope this is a model that we want to do. I also want to specifically acknowledge the US contribution to pool funds, and this has been a lifeline to 17 operations so far this year. It has meant that the country-based pool funds have become, today, our second largest source of public funding, and I think that's, of course, important. Look, it is very important to emphasize there is no drop in needs and our budget remains needs based. The transitions, the inclusions, the self-reliance will require an investment. We are acutely aware of that. And 50/35 is indeed not burden shifting. It is responsibility sharing. A few comments that I will pick. The Russian Federation, you mentioned the independent management report. You have the report. It has been distributed. We have had several briefings on this. Well noted on the Advisory Committee on Administrative and Budgetary Questions. Ethiopia mentioned also the need to have budget discussions. We have many with this group, with this membership here in Geneva. In terms of how that is translated in the reality on the ground, I do please engage, continue engaging. Our operations are working closely with governments and we need to see how that translates, of course, in support for government plans, including the Makati plan. The same, I would say, the UK was mentioning how the need to protect our frontline capacity. do continue to engage with our field operations, your embassies, and so on. Togo mentioned agility and the need to respond to emergencies. I will mention this as well. And Zimbabwe, the role of the private sector, which I cannot agree more. And I gave you the figures before on how the private sector is becoming an important source of funding for this organization, and actually quality funding for us. The distinguished representative from Uganda mentioned what we should be prioritising less. I think the question was not generally or alone for this side of the table. As we discussed, the needs of refugees is a conversation for all of us to have, what we should be prioritising. What I would say is that in this budget, we have not applied uniform percentage reductions. We have looked at what we can deliver. Ourselves, where we have the biggest comparative advantages, and I have to say the largest adjustments are in resource intensive direct delivery in the places and the areas where we think governments, development actors, or other humanitarian partners may increasingly assume or expand their role. not burden shifting. It is our responsibility to work to make sure these transitions are sustainable. So you may see reductions in large scale cash and relief item distribution, parallel health and education provision, shelter and housing, livelihoods projects, and some of this assistance. Does this mean we withdraw from these areas? Absolutely not. We are not indifferent to those needs. It means that our role is changing. It needs to change from a direct provider to an advocate, to a technical advisor, to a convener, to a catalyst. And we preserve, and you mentioned, and there was a powerful speech by the World Bank, I believe yesterday, on the continued need for humanitarian assistance. We will, of course, shift to self-reliance where we can, but unfortunately, the crisis will continue to come up. And I can tell you, and I think the distinguished representative of Djibouti bears witness to this, we do respond as the emergencies come. We do respond with hands-on humanitarian assistance, we do respond. Let me switch to my mother language now to respond to some of the comments made by Argentina, Ecuador, and Peru.

Latin America, the Americas are a priority for UNHCR. And the trip that the High Commissioner carried out shows clearly that it's a region that requires many things. But also, it's a region that presents many opportunities for the inclusions and self-sufficiency of refugees. What are we doing with this budget is to recalibrate. It's not transferring responsibilities or resources. We're not reducing the ambition of our response. We're adapting our way of working to a reality where Sustainable solutions depend on strong national systems, budgets that are supported by adequate funding, and also genuine sharing of responsibility. Do not doubt that when there are emergencies in the region, UNHCR, as happened throughout history, was there. This is part of our responsibility in humanitarian teams deployed by the United Nations when these situations occur. But also, we have to recognize a lot of things that we do in Latin America, it's not It is very important from a strategic point of view. It is something that at the same time does not require big financial allocation. I'm not saying that it is not important, but they're working closely with all the asylum systems in different countries and will be a reliable partner of countries, protection and capacity for responses will be there when necessary. And we will do all that we can to continue to mobilize resources to ensure protection and ensure solutions in the region. We work with the World Bank, with the Inter-American Development Bank, with CAF and other stakeholders that do, fortunately, have a great interest to provide these responses in situations of refugees. because some things we don't do directly. We cannot simply focus on UNHCR budget to look at the situation. The situation is bigger and there's a totally strategic approach to the situation.

Switch back to English. I do not think I was able to respond to all the questions, but let me thank everyone because this has been an important conversation for all of us and we continue to engage not just in the preparation of the budget but also as we implemented in practice and of course your feedback is extremely welcome.

Thank you very much for your extensive response. Now If there is no more delegation wishing to take the floor, I would like to proceed to the decision part. I don't recognize any flag. Okay, let me now proceed to the decision point. Now, as I said earlier, at the start of this day mistakenly by the way as I said earlier Laura has been the rapporteur and she made a lot of efforts in the in the standing committee process now she will make a report on the decision please you have the floor.

Thank you, Mr. Chairperson. Excellencies, distinguished delegates, good afternoon. Allow me to start thanking the Assistant High Commissioner for his response after hearing the statements, and also to the UNHCR team for the meetings we had during the last weeks regarding this agenda item. The General Decision on Administrative, Financial and Programme Matters is a standard decision that is adopted each year. This year, the decision approves the programme budget for 2027 and thereby enables UNHCR to proceed with its work on behalf of refugees, returnees, stateless persons, and internally displaced persons around the world. Specifically, the decision in paragraph A approves the revised requirements for UNHCR's global and regional programmes and headquarters for 2026, amounting to approximately 8.5 billion US dollars. In paragraph C, approves programs and budgets for regional programs, global programs, and headquarters for 2027 for the amount of 7.1 billion US dollars. The decision also authorizes the High Commissioner to create supplementary budgets and issue special appeals in case of emergency needs that cannot be met fully from the operational reserve. I want to thank delegations for their constructive engagement in the consultations on the programme budget for 2027 and on this standard draft decision, which paves the way for our traditional adoption by consensus. Thank you very much, Mr. Chairperson.

Thank you very much, Laura, for your presentation and for your leadership in sharing this text. May I now take it that the Executive Committee wishes to adopt the programme budget for 2027 as set out in the draft decision? Okay, it is so decided. So, thank you very... Sorry. I, please.

Thank you very much, President. We would like to really thank you for the presentation and comments for the Deputy High Commissioner and also other public officials of UNHCR related to the budget for next year. that are focused on measures of response in conditions of financial restrictions. Also, Chile would like to explain its position on paragraph C of the decision that was already adopted related to program budget for 2027. Chile does not question the need to approve the budget for 2027. Our concern was referring to the scope of the decision that this ExCom is adopting and the role of States in the governance of the organizations. During the negotiations, Chile proposed an amendment that specified the approval of the budget does not prejudice the strategic directives nor the different elements of the structure and the operational model of UNHCR that are now being reviewed. More clearly, the proposal did not put any conditions on the approval of the budget, but it aimed at delimiting clearly its scope. This distinction is of particular relevance in the current context. UNHCR has confirmed that the budget for 2027 was elaborated based on the new strategic directives 2027 2031, while they're still, in fact, being elaborated. Now, states are asked to approve a budget that already include the elements of strategic guidance, but we still did not have the opportunity to look at them as a whole. So this situation creates for Chile a problem of governance. The role of ExCom could not be limited just to be informed of decisions that are presented to it. The reality is that the approval of the program, a budget, and to assess the very highly valued work of the Office of the High Commissioners should go through the possibility to examine in substance the proposals and participate in the decisions that are submitted for consideration. this does not in any way undermine the responsibility of the High Commissioner in guiding the work of the organization on the country. We believe that effective governance requires that dialogue with states in a timely manner should take, and this is already something that is reflected in operational and budget decisions. Should be reflected, yes. And this is why Chile believes that we have to look on how to ensure that the participation of states in ExCom has a significant impact on subject matter submitted for consideration. In line with our proposals, in order to achieve consensus, we withdrew our amendment. So as a result, or any decisions related to the future operational model of UNHCR that still require consideration by States Parties. For those reasons, Chile will dissociate itself from paragraph C of the decision, and we would like to request that our position will be officially reflected in the report and proceedings of the meeting. Thank you.

Thank you very much for your clarifications about your, uh, position and it's duly noted here, thank you for your statement. Now, is there any other delegation who used to make a statement at, at this point in time? Okay. I don't see any, so this will come, we have come to the end of our discussions today, but before we leave, uh, I would like to say two things, first of all, tomorrow, 10 o'clock sharp, again, please, and the second point is, uh, there's announcement, uh, from our secretary, please.

Thank you, Chairperson, and good evening, distinguished delegates. I wish to inform you that the side event, Protecting the Promise: Evidence, Narratives, and the Future of Refugee Protection, will take place tomorrow morning at 8:30 a.m. in Concordia Room 1, located on level 2 below us. I thank you.

Thank you very much, and the meeting is adjourned. Have a good night.