As the United Nations undergoes a profound reform meant to increase its agility while spending less, the role of its oversight bodies is critical to assess the accompanying risks, delegates in the Fifth Committee (Administrative and Budgetary) warned today.
Switzerland’s representative, speaking also for Liechtenstein, said the UN80 Initiative aims to make the Organization more agile, coherent and better adapted to increasingly limited resources. “But the deeper the change, the more essential it becomes to have a system capable of identifying risks in a timely manner”, he said. “This is precisely where the role of OIOS becomes crucial”.
Recent findings of the Office of Internal Oversight Services (OIOS) and the Independent Audit Advisory Committee deserve the Committee’s attention more than ever this year, he said, noting that changes related to UN80 may affect governance structures, internal control mechanisms and programme implementation. He welcomed the Advisory Committee’s decision to integrate these risks into its audits, evaluations and investigations.
Oversight Capacities Under Pressure amid Reduced Resources
Yet as the risks associated with the transformation increase, oversight capacities face pressure. Resources available for internal audit, for example, were 14 per cent below the planned level. “UN80 can only succeed if reform, risk management and oversight advance together”, he said. “A credible reform is measured not only by the savings it generates. It is also measured by our ability to preserve the integrity and accountability of the Organization as we transform it.”
He also supported discussion of the Advisory Committee’s recommendation that the liquidity pooling mechanism, already in use for peacekeeping operations, be applied to the regular budget.
Uruguay’s representative, speaking for the Group of 77 and China, noted that OIOS has already incorporated the risks related to the UN80 Initiative into its assignments. Rigorous assessment must be applied to how resource reductions and organizational changes are impacting internal controls, programme performance and mandate delivery. “Reform must strengthen accountability, and risks arising from its implementation must be identified, documented and addressed in a timely manner”, he added.
$2.8 Million in Savings and Recoveries from Office of Internal Oversight Services Investigations
OIOS investigations led to $2.8 million in savings and recoveries. Stressing that managers must fully and quickly implement all accepted recommendations, he said effective independent oversight needs appropriate resources. “Gaps in risk coverage and their implications must be clearly reported to Member States”, he said, noting that approved investigative posts remained vacant or were abolished.
Call for Equitable Geographical Representation in Staffing
As equitable geographical representation in OIOS staffing is essential, the Group is concerned with the persistent overrepresentation of nationals of a small number of Member States. “Efforts to fill vacancies must include concrete measures to recruit qualified candidates from unrepresented and underrepresented States”, he said. The Group also shares the Advisory Committee’s concerns with inconsistent reporting of fraud and presumptive fraud.
The Group again called for scrutiny of occupancy levels at Headquarters and other Secretariat premises and compliance with flexible working arrangements. “Effective controls must prevent abuse, including the splitting of arrangements to circumvent applicable limits,” he said. Staff presence and working arrangements must meet operational requirements and support mandate delivery.
Proper Oversight Key to Identify Risks, Consistently Address Misconduct
Israel’s delegate urged effective, proper oversight so the UN can deliver its mandates. Risks must be identified, allegations of misconduct diligently investigated and those responsible must be held accountable, she said, calling for a zero-tolerance approach. “Misconduct in any form undermines the Organization”, she said, adding all misconduct allegations must be addressed consistently and those responsible held accountable.
In its annual report on its non-peace operations activities for the 12-month period ending 30 June 2026 (document A/81/319 (Part I) — introduced by Fatoumata Ndiaye, Under-Secretary-General for Internal Oversight Services — OIOS issued 308 oversight reports relating to non-peace operations, including six report to the General Assembly. These reports included 543 recommendations meant to improve risk management, governance and operations.
In its corresponding report for the same period (document A/81/318), presented by its Chair, Suresh Raj Sharma, the Independent Audit Advisory Committee said that while the implementation of oversight recommendations of the Board of Auditors, OIOS, and the Joint Inspection Unit has improved, some entities still show slow implementation. On financial reporting, the Advisory Committee appreciated the Assembly’s recent decision to modify the practice of refunding unspent budget balance. It recommends the cash-pooling arrangement used in peacekeeping operations be applied to the regular budget.
UN Ethics Office Reports Continued Demand of Ethics-Related Guidance, Support
Juraj Strasser, Director of the United Nations Ethics Office, presented the Office’s report covering its 2025 activities (document A/81/84). During this time, the Office responded to 2,025 requests for services, the second-highest service volume on record, reflecting the continued demand for ethics-related guidance and support.
Uruguay’s representative, speaking again for the Group of 77, said staff must ensure that their outside engagements are compatible with their duties as international civil servants. In addition, former personnel must not take improper advantage of their previous functions or try to unduly influence the Organization’s decisions on behalf of third parties. Personnel must also be able to report misconduct and cooperate with duly authorized audits and investigations without fear of retaliation. OIOS findings “underscore the importance of effective preventive and corrective measures, timely case handling and accountability for retaliatory conduct”.
Israel’s representative, calling for consistent ethical standards across the UN system, along with strong safeguards to protect against retaliation, said the Ethics Office can play a role in fighting discrimination and racism, including antisemitism.
Retaining Sao Tome and Principe’s Voting Rights under Article 19 of UN Charter
Also today, the Fifth Committee approved without a vote draft resolution A/C.5/81/L.2 to give Sao Tome and Principe the ability to cast their vote in the Assembly until the end of the current Assembly session even though they are behind on their dues.
Under Article 19 of the UN Charter, a Member State behind in paying a sum that equals or exceeds the contribution due for the two preceding years can lose its ability to vote in the Assembly. However, an exception is allowed if the Member State can show that conditions beyond its control contributed to this inability to pay.
Before the text’s approval, Japan’s representative said assessed contributions serve as the UN’s backbone, letting the Organization carry out its mandate effectively and efficiently. Noting Japan is one of the Organization’s largest financial contributors, he said the principle that each Member State should contribute according to its capacity to pay must be upheld. “This principle ensures a fair and equitable sharing of the financial responsibilities necessary for the UN to operate”, he added.
As the global economy evolves, the Committee must refine the Organization’s methodology for determining these assessments. “Our aim should be to more accurately reflect each Member State’s real capacity to pay, utilizing the most current, comprehensive and comparable data available”, he added.