UN Transcripts — https://transcripts.un.org/en/ga/c5/80/31
Fifth Committee, 31st plenary meeting - General Assembly, Second part of the resumed 80th session — Fifth Committee — 19 May 2026
Language: en
Automatically generated transcript — may contain errors. Not an official United Nations record.

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5th Committee · Chair [0:07]:

Colleague, I call to order the 31st meeting of the fifth committee at the second part of our resume ET session.

I invite the Committee to resume the consideration of agenda item 138 entitled Improving the financial situation of the United Nations. Colleague, as you recall, the Under Secretary General of Management, Strategy, Policy and Compliance, Ms. Katherine Bollard, presented the financial situation of the United nations to the committee at 29th formal meeting held on 7th May 2026. The statement delivered by Ms. Bollard in that meeting has been issued as Report of the Secretary General contained in document A80 440 Addendum 1. In keeping with established practice, the Committee will hold a general discussion on ITIM today before we turn to delegation for their statements. I give the floor to the to the Assistant Secretary General, Office of Program Planning, Finance and budget and controller Mr. Chandra Ramantan and invite him to provide the Committee with updated information on the current financial situation of the United Nations. Mr. Ramadan, you have the floor.


UN Secretariat · ASG / Controller · Chandra Ramanathan [1:44]:

Thank you. Chair. Good afternoon, distinguished delegates. I would like to update the Committee on developments since you were briefed almost two weeks ago. For the regular budget, Andorra and Senegal have paid in full, bringing the total number of Member States having paid in full to 109 for peacekeeping operations. Andorra, Botswana and Cyprus have paid in full all their dues for peacekeeping assessments, which brings the total number of Member States having paid in full to 57 for the international tribunals. Andorra, Cyprus and Guatemala have paid in full, bringing the total number of Member States who paid in full for this category to 91. The Member States that are fully paid for all categories are reflected in paragraph 27 of the report A80 440 Addendum 1, which is now before you. The Secretary General wishes to pay special tribute to the 51 member states that have paid all assessments that were due and payable as at the time of reporting. Subsequent to the issuance of this report, payments were received from Andorra and Cyprus and these Member States are also now fully paid for all categories, bringing the total to 53 member states. In addition, payments have been received from the following Member States for the regular budget Costa Rica and Oman for peacekeeping operations Cordoa, El Salvador, Guatemala, Jordan, San Marino and Seychelles. Additionally, we were informed by Japan that their payments would be received Today as of 2:45pm we are still waiting for the money to come in, but we will have until the end of the day. On behalf of the Secretary General, I. I would like to thank all the Member States for their positive actions since the recent briefing on the UN financial situation. Thank you.


5th Committee · Chair [3:47]:

Thank you very much, Mr. Ramantan, for providing this update. And now the floor is open for the delegation who wishes to make a statement.

I give the floor now to the distinguished representative of Uruguay on behalf of the group of G77 and China.


Uruguay · G77 + China [4:06]:

Mr. Chair, I have the honor to deliver this statement on behalf of the Group of 77 and China. On agenda item 138, entitled Improving the Financial Situation of the United nations, the group of 77 and China thanks the controller, ASG Chandru Ramanathan for the presentation of the report of the Secretary General, as well as for the continued engagement of the Secretariat with Member States on this critical matter. The Group remains deeply concerned by the continued deterioration of the Organization's financial situation across the regular budget, peacekeeping operations and international tribunals. Information presented today confirms that the liquidity crisis has reached alarming levels and continues to place severe strain on the Organization's ability to effectively deliver on mandates entrusted by Member States. The Group is also particularly concerned that one Member State continues to account for a disproportionately large share of the outstanding assessments to both the regular budget and peacekeeping operations, despite having the capacity to pay, which remains the root cause of the Organization's liquidity crisis. With respect to the regular budget, the Group notes with serious concern that collections in 2025 were the lowest in the last seven years, ending with record arrears of approximately 1.57 billion. We further note that as of 30 April 2026, unpaid assessments had risen to approximately US dollars 2.8 billion. The group is particularly concerned that the organization entered 2026 without liquidity reserves and that current cash balances are reportedly sufficient only to meet legal obligations through mid August. The Group also expresses great concern regarding the financial situation of peacekeeping operations. As of 30 April 2026, unpaid peacekeeping assessments stood at approximately US dollars 3.5 billion. We note with alarm that outstanding contributions have continued to rise despite declining peacekeeping assessments, further aggravating the already fragile liquidity position of peacekeeping operations. In this regard, the Group recalls that troop and police contributing countries, the majority of which are developing countries, continue to bear a disproportionate burden arising from delayed reimbursements. We note that outstanding liabilities for contingent owned equipment amounted to approximately US dollars 443 million as of 30 April 2026. This situation is neither equitable nor sustainable and effectively places troop and police contributing countries in the position of financing peacekeeping operations on behalf of the Organization. The Group further notes that the liquidity constraints have compelled the Secretariat to continue implementing cash conservation measures and using extraordinary liquidity mechanisms. While we acknowledge that the efforts undertaken by the Secretariat to manage cash prudently have provided temporary relief, the Group reiterates that such measures do not constitute a fundamental solution to the problem. These measures must remain exceptional in nature and cannot substitute for the fundamental obligation of Member States to pay their assessed contributions in full, on time and without conditions in accordance with the Charter of the United Nations. The Group further notes that if no action is taken, the Organization may be forced to return approximately US dollars 1.3 billion in credits in 2027 across the regular budget and peacekeeping operations. In view of the severe liquidity challenges, the Group reiterates the importance of continuing discussions on proposals aimed at strengthening the Organization's financial resilience and liquidity management, particularly with regard to return of credits, with a view to preventing what the Secretary General has described as an imminent collapse of the Organization while ensuring fairness and adherence to the fundamental principles of the United nations financial regulations and rules. The Group stresses that no proposal should undermine the stability of the Organization's financial framework and that all proposals should be carefully considered to avoid unforeseen consequences or or adverse impacts on the existing United nations financial system. In this regard, the Group has constructively put forward a proposal regarding the return of credits, offering a feasible, practical and effective way forward to help address the current liquidity challenges while minimizing any impact on the existing United nations financial system. We encourage all delegations to give this proposal serious consideration and to work together towards a sustainable solution. Mr. Chair, the significant level of arrears in assessed contributions undermines not only the financial stability of the Organization but also the full and effective implementation of all mandated programs and activities, thereby affecting the credibility, effectiveness and integrity of multilateralism itself. In conclusion, the Group of 77 and China reaffirms its commitment to engaging constructively in discussions to identify the most appropriate responses to strengthen the financial stability of the Organization. We remain convinced that only through collective responsibility, full respect for financial obligations, and renew political commitment to multilateralism can the United nations be equipped to effectively deliver on the mandates entrusted to it by Member States. I thank You.


5th Committee · Chair [10:07]:

Thank you very much, Distinguished representative of Uruguay, on behalf of Ye77 and China, now give the floor to European Union.


EU · EU [10:18]:

Mr. Chair, I have the honor to speak on behalf of the European Union and its member states. The candidate countries, North Macedonia, Montenegro, Serbia, Albania, Ukraine, the Republic of Moldovia and Bosnia and Herzegovina, as well as Monaco and San Marino, align themselves with these statements.

I'd like to begin by thanking the. I'd like to thank the Comptroller and their team for the complete presentation of the financial situation. The European Union and its member States, as the largest financial contributor to the United nations system, are deeply alarmed by the Organization's financial situation. The figures before us are stark. Outstanding assessments have reached a record level of $6.5 billion, nearly 76% of total assessments. These are no longer abstract accounting figures. They reflect a growing disconnect between Article 17 of the UN Charter, the mandates we collectively adopt, the scales of assessment that we agree upon, and the Organisation's actual financial reality. Consensus loses its meaning if agreed mandates are subsequently deprived of the resources required for their implementation. This trajectory is unsustainable.

The liquidity crisis will continue to weaken the United nations at a moment when the world needs it most. It constrains our collective efforts to support the ambitions of the UNH to build a more resilient, efficient and effective organization and damage the credibility of the multilateral system itself. Liquidity shortfalls are not merely technical challenges. They disroot mandate delivery, delay reimbursements to Member States, weakened planning capacities and erode accountability across the system. And yet, despite these constraints, the persons serving under the United nations flag continue to deliver under exceptionally difficult circumstances. We pay tribute to their professionalism, resilience and unwavering commitment to the values and principles of the un. We also commend the Secretary General for his continued efforts to manage their organization responsibly under severe financial pressure, while maintaining transparency with Member States regarding the gravity of the situation. Mr. Chair, the root cause of this crisis remains clear and unchanged. The failure of some Member States to pay their assessed contributions in full, on time and without conditions. We reiterate in the strongest possible terms that the payment of assessed contributions is not optional. It is a legal obligation under the Charter and a shared responsibility towards the Organization and the international community it serves. We call upon all Member States to fulfill their financial obligations and in cases where difficulties arise, we encourage the timely communication of transparent and credible payment plans to the Secretariat in order to enhance financial predictability and support prudent budgetary management. The European Union and its Member States firmly believe that safe wording, the strength and credibility of the UN requires more than political declarations. It requires financial responsibility and collective ownership. Full payments of assessed contributions on time and without conditions remains a backbone of multilateral order and of the functioning of the un. We remain committed to advancing discussions on sustainable and equitable solutions to ease the liquidity crisis and uphold the core functions of the organization. This session must serve not only to manage immediately cash orfaps, but also to strengthen the organization's long term financial resilience. We should continue exploring practical measures to mitigate the impact of late and non payments, including improvements to cash management tools and to the methodology governing the return of credits. Advancing these discussions to should remain a priority for the Committee. At the same time, the burden of this crisis cannot continue to fall disproportionately on those Member States that consistently fulfill their obligations.

Senor Presidente, Chair the challenges facing the United nations today are immense. Response to armed conflicts, humanitarian crises, climate change and growing threats to human rights. At such a moment, weakening the organization through financial paralysis is neither responsible nor acceptable. Concerted efforts through the UN 80 initiative should guide our work for a more effective organization. The Fifth Committee carries a particular responsibility to ensure that the United nations is equipped with the adequate resources necessary to deliver on the mandates entrusted to it. We remain fully committed to engaging constructively, pragmatically and in a spirit of consensus, lasting solutions to the crisis. EU Member States continue to demonstrate leadership through timely payments, voluntary advancement of contributions and support for peacekeeping financing arrangements. We will continue to work toward a stronger, more transparent and more accountable organization. But let us also be Solidarity cannot be a substitute for responsibility. A financially sustainable United nations can only exist if all Member States meet their obligations fully, on time and without conditions. Under the leadership of the Chair of the Fifth Committee and with genuine collective political will, we have an opportunity to reverse the current cycle, restore predictability and give the organization the stability it needs to plan, deliver and serve effectively. To conclude, allow me to reaffirm the unwavering commitment of the European Union and its Member States to the United nations, to multilateralism, to UN 80 initiative and to a strong and effective organization capable of meeting the expectations of the peoples that we serve. Thank you very much, Chair.


5th Committee · Chair [17:02]:

Thank you very much, distinguished representative of EU and I now give the floor to Singapore on behalf of ASEAN.


Singapore · ASEAN [17:14]:

Thank you, Mr. Chair. I have the honour to speak on behalf of the association of Southeast Asian nations, asean. On this agenda item, we align ourselves with the statement delivered by Uruguay on behalf of the Group of 77 and China. ASEAN thanks Under Secretary General Katherine Pollard for her update on the financial situation on the organisation on 7 May and the brief update by the controller earlier. ASEAN is troubled to hear that collections in 2025 were the lowest in the last seven years and the organisation ended the year with new record arrears of 1.57 billion. It is also worrying to learn that unpaid assessments for the regular budget as of 30 April were 2.8 billion, significantly higher than 2025 due to the large arrears at the end of last year. The lack of certainty on the inflow of collections has forced the organisation to continue its cash conservation measures. ASEAN underscores that predictable and timely financing is indispensable for effective program planning, workforce stability, procurement and mandate implementation across the organisation. Liquidity challenges also continue to plague the peacekeeping budget. ASEAN is deeply concerned that even as the financial year for peacekeeping comes to a close, there was still an overall outstanding amount of unpaid assessments amounting to $3.5 billion. As at 30 April, the outstanding liabilities for contingent owned equipment for active missions owed to TCCs and PCCs amounts to 483 million. This places undue financial burden on TCCs and PCCs, many of which are developing countries and is neither fair nor sustainable. In the past year peacekeeping has suffered from severe spending restrictions and the resulting contingency plans have drastically affected the peacekeeping mission's capacities to operate safely and effectively. This is deeply worrying given the crucial work on the ground carried out by UN peacekeepers. ASEAN recognises that the chronic issue of the return of UNSPENT funds in the form of credits to member States that are not backed by cash collections, even to those member States that have not paid their assessed contributions in full, has seriously eroded the organization's operational viability and its ability to deliver on crucial mandates. We look forward to working with all delegations towards a credible solution to this issue during this session. Chair Even as we continue to undertake reforms through UN AT initiative and the review of peace operations to make the UN more efficient and fit for purpose, it is important to acknowledge that these will not address the root causes of the organisation's chronic liquidity problem. The root cause of these liquidity issues is well known and can only be be addressed if all Member States who have the capacity to pay their assessed contributions do so consistently, in full, on time and without conditions as set out in our Charter. Persistent liquidity constraints risk weakening confidence in multilateralism and the credibility of mandates collectively agreed by all Member States. The organization simply cannot deliver results for the world's people without the resources to do so. ASEAN remains fully committed to meeting our financial obligations to the un. So the UN remains a credible institution that is well equipped to tackle the complex challenges facing us today. We call on all Member States to do likewise. Thank you.


5th Committee · Chair [21:12]:

Thank you very much. Distinguished representative of Singapore. Now give the floor to the distinguished representative of United Kingdom.


United Kingdom of Great Britain and Northern Ireland [21:23]:

Thank you, Chair. I thank you, the Bureau and the Secretariat for your continued support for the work of the Fifth Committee. The United Kingdom remains deeply concerned by the seriousness and persistence of the United nations liquidity crisis. Over the last year, the UN has been forced to continue enforcing strict cash conservation measures across both the regular and peacekeeping budgets and draining critical liquidity reserves. As we heard from USG Pollard two weeks ago, collections for the regular budget in 2025 were the lowest in seven years and peacekeeping operations were forced to implement 15% spending reductions last year. These are not abstract accounting challenges. Chronic liquidity shortfalls undermine mandate delivery, divert senior management time and risk, normalizing a state of system systemic underperformance. For the sustainable management of the UN's finances, there is no alternative to full and timely payments of assessed contributions. The United Kingdom continues to meet its financial obligations in full and within 30 days of receipt of our assessment letter. We urge all Member States to do the same. Chair. We also recognise that the liquidity pressures are exacerbated by structural features of the current budgetary framework. In that context, the United Kingdom wishes to signal that the issue of credits remains very important to the UK and retaining credits is not a sustainable solution to this crisis. However, we recognise that the practice of the UN returning funds it never received is untenable for the financial viability of the Organisation. As such, the UK will work across this committee to consider a change in the methodology for determining credits based on collections subject to the final details of a balance and workable agreement. We maintain that any such change must be carefully designed, transparent and consistent with sound financial management, while avoiding unintended consequences for cash flow or incentives for timely payment. We stand ready to engage constructively in discussions aimed at strengthening the organization's financial resilience. We hope agreement can be reached that addresses both the immediate liquidity crisis and the underlying structural challenges so that the United nations can deliver mandates effectively and sustainably. Thank you.


5th Committee · Chair [23:41]:

Thank you very much, distinguished Representative of United Kingdom. And now I give the floor to the distinguished representative of Javan.


Japan [23:55]:

Thank you, Mr. Chair. I also would like to thank the Controller for the Updates provided earlier Mr. Chair, as was mentioned in the presentation the other day, we are facing an alarming deterioration in Yuan's liquidity. It's impacting throughout our regular budget. This precarious situation stems from the persistent non payment of assessed contributions from Member States and directly jeopardizes the timely implementation of our mandates. The UN is struggling to survive rather than fully addressing global demands.

First, states to honor their financial obligations in full and in time. This is a fundamental commitment to our shared mission to address immediate concerns. We support the Secretary General to implement a revised methodology for determining credit returned to Member States based on actual contributions collected and expenditures. My delegation is committed to the coming discussions to achieve a concrete solution during the second resumed session. However, while this adjustment serves to improve liquidity management, it would not fully solve the structural problem of financial instability. The United nations financial health reflects our collective commitment to its vital work. Let us rededicate ourselves to ensuring that the United nations is robustly equipped and agile, able to thrive, not just to survive. Thank you, Mr. Chair.


5th Committee · Chair [26:04]:

Thank you very much, very much. Distinguished representative of Javan. I will give the floor to the distinguished representative of China.


China [26:21]:

The MIC is not on. Sorry, Chair. I thank you for presiding over this meeting. I also thank the Controller Ramanathan for his briefing. China aligns itself with a statement by Uruguay on behalf of G77 and China and wishes to add the following three observations. First, as the country paying the second largest share of UN's assessments, China has a track record of paying its contributions in full and taking concrete actions in support of the work of the un. We stand ready with a constructive and responsible attitude to put all our heads together and identify solutions to help the UN navigate difficult times to address the liquidity crisis. The most fundamental and most effective solution lies in all Member States, especially the one issue, the largest assessment, paying their contributions for various budget accounts in full. Here I wish to reiterate that paying assessed contributions is a financial obligation binding on each and every Member State. It is mandatory and non negotiable payments must not be made with strings attached, still less maneuvered to block other Member States from actively contributing to the un. Second, to effectively mitigate the ongoing liquidity challenges faced by the UN, the G77 and China have constructively put forward a pilot proposal on the return of credits. The proposal upholds the mechanism of apportioning expenses through assessed contributions based on the capacity to pay principle and seeks to minimize disruptions to the existing financial system of the organization while trying to incentivize payments by Member States, allowing a period for piloting would help Member States and the Secretariat adequately and comprehensively assess possible impacts and defects. We look forward to further discussing and improving the proposal with you all. Third, improving the financial situation of the UN would not be possible without Member States and the Secretariat working in concert. We expect the Secretariat to take robust steps to effectively implement various reforms measures of the UN 80 initiative. There is a need to foster an efficiency culture across all processes, strictly enforce financial discipline and meaningfully reduce expenditure and enhance effectiveness so that every penny contributed by Member States is put to the best use. Thank you, Chair


5th Committee · Chair [28:50]:

thank you very much, Distinguished Representative of China. If there are no further comments, the Committee has concludes it is general discussion on this agenda. It's distinguished Delegates. Before I join this meeting, I would like to provide a brief update on the discussion held at this morning Bureau meeting. Among other matters, the Bureau considered various requests from extension of deadlines for language submissions, which has implications for the program of work. In this regard, the Bureau wishes to recall that the Committee official closing date is Friday 29th of May, and that all readings of Rev 1 should be completed by the time any meeting held after that date will be proceed on unavailable basis and interpretation services may not be guaranteed. The Bureau therefore appeals to delegations to make every effort to meet the established deadlines and to demonstrate flexibility in the circumstances where not responses have been yet being provided. The Bureau also recognized that timed language submissions, together with the need for Member States to receive adequate information to prepare their positions, are integral to the Committee effective functions and it is working method. In this context, the Bureau revisited the issue of Committee's working methods, building on discussions held earlier in this in the session. In particular, the Chair recalls that the General assembly, in paragraph 25 of resolution 7932 on the revitalization of the work of the General assembly, request each of the Main Committee to review their working methods during the 80s session and submit concrete proposals to General Committee on how to make their work more efficient and effective. To fulfill this mandate, the Bureau will convene a meeting on Friday 22nd of May, following the following the morning's informal consultation, the meeting will focus on the Committee working methods with the aim of continuing discussion forward a common proposal for the General Committee. The meeting is adjourned.