Troubled by the ongoing liquidity crisis impeding the United Nations ability to deliver on its mandates, delegates in the Fifth Committee (Administrative and Budgetary) today emphasized that Member States’ timely payment of assessed contributions to the regular and peacekeeping budgets is crucial.
Speaking for the Group of 77 and China, Uruguay’s representative said the Group remains deeply concerned that, as of 30 September, unpaid assessments totaled $1.46 billion for the regular budget; approximately $4.1 billion for peacekeeping operations; and $87 million for the International Criminal Tribunals for Rwanda and for the Former Yugoslavia as well as for the International Residual Mechanism set up to finish the Tribunals’ work.
“These outstanding contributions continue to undermine financial predictability and the full and effective implementation of mandates,” he said. Recent improvement in regular-budget collections does not resolve underlying uncertainty as the Organization entered 2026 with record unpaid regular-budget assessments of $1.568 billion. It had to draw on liquidity reserves in the Working Capital Fund and Special Account earlier than in 2025, despite spending restrictions.
Acknowledging the “breathing space” provided by the General Assembly’s decision to revise the credit-return methodology on a trial basis, Singapore’s delegate, speaking for the Association of Southeast Asian Nations (ASEAN), said this is not a permanent solution, rather “it helped to stave off the Organization’s financial collapse for now”. Predictable cash flows are essential for sound financial management. “Uncertain payment patterns complicate workforce planning, procurement and operational decision-making”, she said. “Greater predictability would enable the Organization to focus on delivery rather than managing cash constraints.”
Cuba’s representative agreed the new methodology for credits provides relief yet does not address the root causes of the financial situation. Full, on time payment of contributions is not optional, she said, adding that “the major global economic Power is keeping the UN in a chronic financial crisis.”
Concerns over Unpaid Peacekeeping Assessments, Cross-Borrowing Cannot Replace Adequate Funding
Delegates were particularly concerned with the liquidity crisis gripping peacekeeping operations, which ended the 2025/26 financial period with more than $2.8 billion in arrears. While welcoming the settlement of outstanding troop, police and contingent-owned equipment claims for active missions as of 30 September, delegates emphasized the risk of renewed delays unless collections improve. “Countries providing personnel and equipment must not bear an additional financial burden arising from unpaid assessments”, said Uruguay’s representative, noting the Group’s members collectively make up the largest contributors of troops and police.
Indonesia’s speaker agreed that timely reimbursements are critical and temporary measures, such as the cross-borrowing of funds, cannot replace adequate funding. “The financial sustainability of peacekeeping operations must be safeguarded” and peacekeeping personnel’s safety ensured, he said. Representing a major troop-contributing country, India’s delegate said the UN Charter requires Member States to pay their contributions in full and on time.
Member States’ payment of contributions is “not a political choice” but a collective responsibility, said the European Union’s representative, stressing: “It is necessary to break the cycle of arrears and reject conditionality.”
Calls to Ensure Effective Management of Available Resources
Delegates also urged the Secretariat to ensure effective management of available resources. The ongoing UN80 Initiative, Maldives delegate said, is an opportunity to examine not only structures and processes, but institutional practices and working cultures that shape the Organization’s operation.
“For [small island developing States], where overlapping activities and fragmented engagement can place additional demands on limited national capacities, greater coherence would also improve the effectiveness of and efficiencies in UN support”, he said.
As the Organization’s second-largest financial contributor, China’s delegate agreed that effective use of resources is crucial. He urged the Secretariat to take more robust measures to implement the UN80 Initiative and carry out cost-saving reforms.
Noting that financial constraints hinder the delivery of mandates in peacekeeping, sustainable development and human rights, Haiti’s delegate urged the Organization to review more predictable and flexible financing mechanisms. Voluntary contributions that respect the Organization’s independence could be one option.
Updates on UN Financial Situation
The Organization’s top management official Catherine Pollard, Under-Secretary-General for Management Strategy, Policy and Compliance, opened the meeting by updating delegates on developments since her 7 October semi-annual briefing on the UN’s financial situation.
For the regular budget, the number of Member States having paid in full totals 145, with Jordan and Nigeria added to the group. For the International Tribunals, Azerbaijan and Nigeria have fully paid, bringing the total in this category to 127. Member States fully paid for all categories are reflected in paragraph 21 of the Secretary General’s report “Improving the financial situation” (document A/81/415), which pays special tribute to the 59 Member States that have paid all assessments that were due and payable as of the time of reporting.
Joint Inspection Unit’s Review of Rates of Programme Support Costs in UN system, UN Health Services
Pavel Chernikov, Inspector of the Joint Inspection Unit, speaking from Geneva, presented the Unit’s report “Review of the policies and practices for determining the rates of programme support costs in organizations of the United Nations system (comparative analysis)” (document JIU/REP/2025/4), transmitted by a Secretary-General note (document A/81/87).
The report analyses how the Unit’s participating organizations define, structure and apply these support cost rates. It highlights the lack of a common definition of these support costs across the UN system and how approaches differ due to organizational mandates, business models and funding modalities.
Federica Pietracci, Senior Programme Management Officer with the United Nations System Chief Executives Board for Coordination, then presented the Secretary-General’s note (document A/81/90/Add.1) with his comments and those of the CEB organizations on the Joint Inspection Unit’s report “Review of the Health Services in the United Nations system” (document JIU/REP/2025/6), transmitted by a Secretary-General note (document A/81/90).
Uruguay’s representative, again speaking for the Group of 77 and China, said the Group values clearer definitions of direct and indirect programme support costs, accessible policy documents and transparent explanations of preferential rates, reductions and waivers, where applicable. Regarding health services, he stressed the importance of confidentiality of medical information and psychosocial services and of professional autonomy for their proper delivery.
Programme Planning
Also before the Committee was a 7 October letter from the Chair of the Assembly’s Second Committee (Economic and Financial) addressed to the Fifth Committee Chair (document A/C.5/81/5) on programme planning.