Fifth Committee, 29th plenary meeting - General Assembly, Second part of the resumed 80th session

I call to order the 29th meeting of the Fifth committee at the second part of our resumed 80th session.
Distinguished delegates, I invite the committee to resume its consideration of agenda item 138 entitled Improving the Financial Situ of the United Nations.
It is my pleasure to welcome to the committee, the Under Secretary-General for Management Strategy Policy and Compliance, miss Katherine Pollard, as well as the Assistant Secretary-General Office of Program Planning, Finance and Budget and Controller, Mr.
Chandra Ramanatan.
I invite the Under Secretary-General to make a statement on the present financial situation of the United Nations.
Please note that the copy of the presentation of miss Pollard will be uploaded to the public website of the Fifth Committee.
Miss Pollard, you have the floor.
Thank you, Madam.
Madam Chair, Distinguished delegates, good afternoon.
Thank you for this opportunity to present to you the current financial situation of the United Nations.
The Secretary-General continues to actively engage with member states on the liquidity situation of the organization, and today, I will update you on the results of those interactions.
I will first focus on the regular budget, then the financial situation of peacekeeping operations, and finally, the international tribunals.
The cutoff date for today's presentation is the 30th of April, but I will update you on developments in recent days as well.
The presentation and my statement will be made available on the website of the Fifth committee.
As you can see from chart one, monthly regular budget collections continue to fluctuate significantly each year, making it difficult to safely commit funds in time for implementing the budget efficiently or effectively.
The first quarter collections were 52% in 2024, then decreased to 40% in 2025 and increased again to 46% in 2026.
By the end of the second quarter, collections were 76% in 2024 and 52% in 2025.
The final collections in 2024 and 2025 were 102.9% and 76.7% respectively.
Collections in 2025 were the lowest in the last seven years, and we ended with new record arrears of $1.57 billion.
In 2026, at the end of April, collections were ahead of our estimate by $38 million, and we collected 51.4% compared to 50.5% at the end of April 2025.
However, our current estimate for collection for the whole year is only 91.1%.
As we have said on several occasions in recent years, predictability in the timing and amount of collections is critical for managing the organization's cash outflows and planning spending properly and safely without risk of payment default.
We therefore appeal to member states to commit to paying earlier and to communicate their plans for payment as early as possible.
The more confident we can be about collections, the greater will be our ability to commit funds when we need them for program delivery.
Chart two shows the cash balances at 31, December 2024 and 2025, and at 30th, April 2025 and 2026.
We started 2025 with our liquidity reserves nearly wiped out.
Assessments for 2025 were issued at a level of $3.5 billion, $276 million higher than the level in 2024.
As the year started with a cash deficit of $135 million, stringent cash conservation measures were required from the start.
For most of 2025, cumulative monthly collections trailed estimated collections.
At the end of 2025, we had a cash deficit of nearly $400 million after having borrowed from the working capital fund and the special account.
With the decision of the General Assembly in December to offset nearly $300 million of credits against the 2026 assessments and arrears, we started 2026 with no liquidity reserves and a lower collection target due to the return of credits.
The receipt of large contributions in January of 2026 enabled repayment of borrowings from both the special account and the working capital fund in early February.
While collections so far have slightly exceeded the estimates in 2026, cash conservation measures will remain in effect until we have certainty that we will have enough cash to meet our legal obligations up to the end of December.
The current cash balance is only sufficient to meet legal obligations through the middle of August.
Chart three summarizes the status of regular budget assessments at the end of April in 2025 and 2026.
We began 2025 with unpaid assessments of $760 million.
Assessments of $3.5 billion were issued during the year.
By 30 April, $2.4 billion was still outstanding.
We started 2026 with unpaid assessments of $1.6 billion.
Assessments of nearly $3.3 billion were issued in January.
By 30th April, the outstanding assessments were $2.8 billion, significantly higher than 2025, due to the large arrears at the end of 2025.
As seen in chart four, 151 member states chart four.
What happened before.
All right.
Well, this is the one A and 51 member states had paid their regular budget assessments in full by the end of 2025, one fewer than at the end of 2024.
By the end of April this year, 106 member states have paid in full, five more than at the same time last year.
That is a new high for this time of the year in the last 20 years.
In chart five, as you can see, 11 member states made payments for the 2026 regular budget before the issuance of assessment letters.
I'd like to thank those 11 member states.
We welcome any member state that is interested in making such an advance payment in future, and we stand ready to provide estimates.
Chart six lists the 151 member states who paid in full their contributions for 2025 by year end.
I would also like to thank all of them.
Chart seven lists the what's happened? What question.
We were at six.
We have to go to seven.
Chart seven lists the 55 member states on the 2026 honor roll that paid their regular budget assessments in full within the 30 day period specified in Financial Regulation 3.5.
My special thanks to these 55 member states for paying their assessments in full and on time.
In 2025, the honor roll was 49 member states.
Okay.
Moving on to chart eight, by 30th, April 2026, 106 member states have paid their assessments to the regular budget in full.
I would note that since the cutoff date, Somalia has paid its regular budget assessment in full.
I would like to thank all 107 member states for their timely contributions.
Chart nine provides an overview of the unpaid regular budget assessments as of the 30th of April 2026, indicating the largest contributions outstanding.
Moving on to peacekeeping operations.
As you know, peacekeeping has a different financial year from the regular budget, running from one July to 30th June rather than the calendar year.
As seen in chart ten, the 2025 26 fiscal year began with $2.1 billion due for all peacekeeping operations.
Assessments of $5.3 billion had been issued by the 30th of April.
3.8 billion has been received, resulting in an overall outstanding amount of $3.5 billion as at the 30th of April, which also includes prior period arrears.
The actions taken by member states in the next two months will determine the final situation of the current fiscal year.
Chart 11 provides an overview of unpaid assessments broken down by active peacekeeping operations.
As seen in the chart, the $3.5 billion outstanding on 30th April comprises $2.9 billion owed for active missions and $684 million for close missions.
For active missions, out of $2.9 billion, $2.3 billion relates to the current fiscal year, while $608 million relates to assessments in prior fiscal periods.
Chart 12 presents the status of assessed contributions for active peacekeeping operations for each of the past 12 financial periods and the current fiscal year.
This shows a worrisome trend as unpaid assessments have not decreased despite declining peacekeeping assessments.
With less than two months remaining in the current fiscal year, the outstanding assessment is more than half of the latest assessment.
We are extremely likely to end the current fiscal year in a much worse financial position than compared with last year.
Peacekeeping operations continue to face cash shortages.
During the 2025 26 period, we began implementing a 15% reduction in spending due to the announced reductions in the payment of assessed contributions.
Although the General Assembly welcomed the continued management of the cash resources of the active peacekeeping operations as a pool and approved the use of the peacekeeping reserve fund as an additional liquidity mechanism, the organization continues to depend on member states to meet their financial obligations in full and on time.
In the 2025 26 period, cash pooling and the use of the peacekeeping reserve fund have been insufficient to deal with the scale of the problem.
Therefore, the Secretary-General mandated the additional above mentioned reduction and was therefore also forced to delay the payments for contingent owned equipment.
To prevent a further deterioration of the financial situation of peacekeeping operations, the Secretary-General had also requested member states to come to an agreement on limiting the return of credits based on actual cash collections.
As shown in chart 13, by 31 December 2025, 52 member states have paid all peacekeeping assessments that were due and payable.
71 member states had paid in full by the same time last year, and I thank the member states that are listed in chart 13.
Chart 14 shows the list of the 51 member states who have paid all peacekeeping assessments due and payable by the 30th of April 2026, that are 12 fewer than the same date last year.
I would note that since the cutoff date, the Dominican Republic, Pakistan, and Somalia have paid their peacekeeping assessments in full.
I would like to thank these 54 member states for their efforts.
Chart 15 shows the breakdown of unpaid peacekeeping assessments as of 30th April 2026.
Before moving to the next chart, I would like you to recollect that in its Resolution 70 3307, the General Assembly decided that the Secretary-General should issue assessment letters for peacekeeping operations for the full budget period, subject to the availability of rates of assessment for applicable years, including the period for which the mandate has not yet been approved by the Security Council with the understanding that the advance assessment will be considered due within 30 days of the effective date of the extension of the mandate.
Chart 16 shows the impact of this decision of the General Assembly.
In July 2025, $2.6 billion was assessed for peacekeeping operations for the non mandated period through 30 June 2026.
The chart shows the amounts paid voluntarily by member states against these assessments for non mandated periods for the past three fiscal years, as well as the current period.
Together with the General Assembly decision in Resolution 70 3307 to remove the restriction on cross borrowing of cash for active missions, the assessment and collection for non mandated periods has assisted with the overall liquidity, which in turn has helped settle dues to troop and police contributing countries.
Since the adoption of Resolution 70 3307 in 2019, the non mandated assessments have ranged between $2.4 billion to $2.8 billion, with the exception of the 2021 2022 and 2024 2025 periods that were transition fiscal years as they were based on two different triennial scales.
Advanced collections between $300 million and $750 million were received against these non mandated assessments.
Chart 17 shows the status of peacekeeping cash over the last three years.
As of 30th April 2026, the cash balance consisted of approximately $1.2 billion in the accounts of active missions, close missions, and the peacekeeping reserve fund.
As a mechanism to ease the liquidity problems, the General Assembly in Resolution 70 6272, directed the use of the peacekeeping reserve fund as the first choice for borrowing for active peacekeeping operations.
Retaining 40 million to support new missions and the expansion of existing missions as the original purpose of the fund.
Since March 2024, borrowing from the peacekeeping reserve fund has again increased.
The cash balances for June 2024 and June 2025 would have been lower had we paid for contingent owned equipment when these became due.
Consequently, the cash balances for July 2024 and July 2025 also appear higher than they would have been with such timely payments of dues to troop and police contributing countries.
In November and December of 2025 and January of 2026, the peacekeeping reserve fund was used for the newly established United Nations Support Office in Haiti AS.
As chart 18 shows, as of 30th, April 2026, the liabilities to member states for troops and foreign police units have been settled in full, while liabilities for contingent owned equipment for active missions amounts to $483 million.
The total liabilities for contingent owned equipment amounted to $30 million for closed peacekeeping missions, where these are pending settlement only because we are awaiting instructions from the respective member states.
Chart 19 shows the breakdown of payables to member states for the $483 million due for active peacekeeping operations at the end of April.
The Secretary-General is committed to meeting obligations to member states, providing troops and equipment as expeditiously as possible and as the cash situation permits.
I would like to reassure you that we monitor the peacekeeping cash flow situation continuously and attach high priority to maximizing the quarterly payments based on the available cash and data.
In order to do so, we depend on member states meeting their financial obligations in full and on time and also on the expeditious finalization of memoranda of understanding with contingent owned equipment contributors.
During the past seven budget periods, the General Assembly's decision to allow cash pooling among active peacekeeping operations has been instrumental in the earlier payment of dues to troop and police contributing countries compared with the past.
Turning to the international tribunals, charge 20 provides details on the situation of the tribunals.
As seen in the chart, the total contribution outstanding for the tribunals as of 30th, April 2026 was $91 million.
This includes amounts outstanding for ICTR that was last assessed in 2016, for ICTY which was last assessed in 2018, and the most recent assessment for the MICT in 2026.
Chart 21 shows the overall situation as of 30th, April 2026, where 86 member states have paid their assessed contributions in full for all of the tribunals compared with 79 member states as of 30th, April 2025.
Since the cutoff date, Pakistan and Somalia have also paid their tribunal assessments in full.
I would like to thank these 88 member states for their financial support to the tribunals and to urge those member states with pending assessments to complete their payments as soon as possible.
Chart 22 provides the breakdown of unpaid tribunal assessments as of the 30th of April 2026.
Chart 23 shows the monthly position of the overall cash balances for the tribunals since 2024.
The final outcome for 2026 will depend on member states continuing to honor their financial obligations to the tribunals.
In Resolution 70 6272, the General Assembly also decided that surplus cash in closed tribunals can be used as a last resort for regular budget liquidity, if needed from January 2023.
This was helpful in reducing the liquidity constraints during 2023 and instrumental in reducing the impact on regular budget operations during 2024, especially when extra liquidity was required in the final quarter of the year.
It may also be required for regular budget operations in 2026.
In conclusion, Chart 24 provides an overview of the financial situation for all three categories of operations, as well as the evolution of the outstanding payments to troop and police contributing countries for peacekeeping operations.
Chart 25 gives you the latest information on payments of assessments.
As of today, seventh, May 2026, 50 member states have paid all assessments due and payable in full.
On behalf of the Secretary-General, I would like to express my deep appreciation to these member states.
As always, Madam Chair, the full and efficient implementation of our program of work depends on the financial support of member states through the adoption of realistic budget levels and the provision of timely contributions to ensure a stable and predictable financial situation throughout the year.
The Secretary-General has requested member states to either honor their obligations to pay in full and on time or fundamentally overhaul the organization's financial rules to prevent an imminent collapse.
The previous decisions of member states have increased the liquidity for regular budget and peacekeeping operations, but these measures are insufficient as the liquidity crisis deepens.
In order to halt this vicious cycle, it is critical for member states to come to an agreement about the return of credits.
Without action and under the present rules, the organization will be forced to return approximately $1.3 billion in 2027 across the regular budget and peacekeeping operations that we could not spend because we did not collect those funds.
The Secretary-General urges member states to update the financial rules of the organizations to prevent a financial collapse of the United Nations and the negative consequences for effective program delivery.
Thank you, Madam Chair.
I thank miss Pollard for updating the committee on the financial situation of the United Nations.
In accordance with established practice, the statement of the Under Secretary-General will be issued shortly as a report of the Secretary-General on the financial situation of the United Nations.
The general discussion on this item will be held during the formal meeting on Tuesday, 19 May at 3:00 P.M.
Delegations are kindly requested to inscribe on the list of speakers as soon as possible through the E Speakers module on the e delegate portal.
I would like to pause for a few moments to enable changes to the seating at the podium so that we may begin the next item on our agenda.
I invite the committee to resume its consideration of agenda item 148 entitled Administrative and Budgetary Aspects of the financing of the United Nations Peacekeeping operations, in particular, the question of the rates of reimbursement to troop and police contributing countries.
In this connection, I invite the Under Secretary-General, Department of Operational Support, Mr.
Abdul Care to introduce the report of the Secretary-General on the results of the survey to support the review of the standard rate of reimbursement to troop and police contributing countries contained in document A slash 80 slash 597.
Mr.
Cre, you have the floor.
Thank you, Madam Chairperson.
Madam Chairperson, Your Excellency, Ambassador Horvath, distinguished members of the committee.
It is an honor to introduce the report of the Secretary-General on the results of the survey to support the review of the standard rate of reimbursement to troop and police contributing countries as contained in the document A slash 80 slash 597 in front of you.
The General Assembly, in its resolution 76 slash 276 of 2022, established a single rate of US dollar 1,448% per month for reimbursement to countries contributing contient personnel to the United Nations Field operations.
This rate of reimbursement has been in effect since first July 2022 and will remain in effect until further revision by the General Assembly.
Madam Chair, the report before you includes the results of the fourth and the most recent survey of these costs incurred by a specific sample of ten troop and police contributing countries.
These ten participating countries represent 56.39% of the overall contributions of formed units to the United Nations Field operations over the last three years 2022-2024.
As required by the methodology agreed by the General Assembly, the troop and police contributing countries participating in the survey are proportionally represented in the four World Bank income categories relative to overall contribution of contingent personnel to United Nations Field missions.
The current sample of participating countries therefore reflects two low income countries, six lower middle income countries, one middle income country, one upper middle income country, and one high income country.
These countries in alphabetical order are Bangladesh, Egypt, Ethiopia, Ghana, India, Indonesia, Nepal, Pakistan, Rwanda, and Uruguay.
The report survey included data in the five categories of common additional and essential costs incurred by the troop and police contributing countries in deploying uniformed personnel to peacekeeping operations.
These five categories are allowances, personal kit and equipment, pre deployment medical expenses, inland transportation, and United Nations specific pre deployment training.
Madam Chair, as per the survey results of 25 26, the monthly per person weighted average across all five cost categories and reflecting the proportionate size of the contributions of participating sample countries, which is under consideration by this committee amounts to 1,474.68, an increase of 26.68 or 1.8% from the last rate decided and currently in operation by the General Assembly in 2022, that is 1,448 per month for contingent personnel.
Before I conclude, Madam Chair, I would like to take this opportunity to sincerely express my most Sincere gratitude to the ten participating troop and police contributing countries for their support and for their engagement with the Secretariat L teams who visited their capitals.
The active participation of and support from all participating countries again highlights the critical importance attached to the survey process and to the overall reimbursement framework.
My colleagues and I stand ready to respond to any questions that you may have regarding the survey report.
Thank you, Madam Chair.
I thank Mr.
Care for his introduction.
I invite the chair of the Advisory Committee on administrative and budgetary questions, miss Juliana Gaspar Rouche to introduce the related report of that committee contained in document A slash 80 slash 692.
Miss Gaspar Rouche, you have the floor.
Thank you, Madam Chair.
Madam Chair, Distinguished delegates, I am pleased to introduce the report of the Advisory Committee on the results of the survey to support the review of the standard rate of reimbursement to troop and police contributing countries.
The committee notes that the survey forms part of the quadrennial review of personnel costs and recalls that the purpose of the survey is to provide a credible basis against which a standard rate for the common and essential cost of deploying to peacekeeping operations could be agreed.
The committee of the view that the consideration of the results of the survey is a policy matter to be decided by the Assembly.
Thank you, Madam Chair.
I thank Gaspar for her introduction.
The floor is now open for any delegation who wishes to make a statement.
I now give the floor to the distinguished representative of Uruguay on behalf of G 77 and China.
Thank you, Madam Chair.
I have the honor to speak on behalf of the Group of 77 and China on agenda item 148 regarding the rates of reimbursement to troop and police contributing countries.
The group thanks the Under Secretary-General of the Department of Operational Support, Mr.
Atul Care.
For the presentation of its report on the results of the survey to support the review of the standard rate of reimbursement to troop and police contributing countries, as well as the chair of the Advisory Committee on administrative and budgetary questions, misses Juliana Gaspar Ras, for introducing it related report.
Madam Chair, the Group of 77 and China reiterates its strong appreciation to all troop police contributing countries, the vast majority of which are developing countries for their continued commitment and sacrifices in the service of United Nations peacekeeping operations.
Contributions remain indispensable to the maintenance of international peace and security and to the effective implementation of increasingly complex mandates.
The group recalls that the framework established by General Assembly Resolution 67 slash 261 was the result of a delicate and carefully balanced agreement aimed at ensuring a fair, transparent, and predictable system for the reimbursement of troop and police contributing countries based on actual costs incurred.
The preservation of the integrity of this framework remains of paramount importance.
In this regard, the group takes note of the report of the Secretary-General, which presents the results of the most recent survey conducted in 2025, 2026, based on the established methodology, we know that the weight average cost amounts to 1,474.68 per person per month compared with the current reimbursement rate of US dollar 1.448.
The group further notes that the survey confirms that troop and police contributing countries are facing increasing costs, particularly in areas such as allowances and pre deployment training.
Reflecting the growing complexity and demands of peacekeeping operations.
We also take note of the additional cost reported outside the five standard categories, as well as those associated with the deployment of women peacekeepers, which may not yet be fully captured by the existing framework.
The group recalls that the objective of the survey process is to provide member states with a credible and factual basis to support the review of the standard rate of reimbursement.
In this context, we underlined the importance of maintaining the integrity, transparency, and technical robustness of the established methodology, including the principles of confidentiality and representativeness of the sample.
The group also wishes to express its appreciation to those member states that participated in the survey process, thereby contributing to the availability of reliable data for the consideration of this important matter.
We encourage continued engagement by troop and police contributing countries in future survey exercises.
Madam Chair, the group recalls its long standing concern that the reimbursement rates have not always kept pace with the evolving realities and costs of peacekeeping.
As highlighted in previous discussions, the gap between actual cost and reimbursement levels places an additional financial burden on troop and police contributing countries and may affect their capacity to sustain participation in peacekeeping operations.
In a context of increasing operational demands, heightened risk environments, and evolving mandate requirements, it is essential that the contributions and sacrifices of troop and police contributing countries be adequately recognized and fairly compensated.
This is not only a matter of equity, but also a key element in sustaining the peacekeeping partnership.
The group emphasizes that any consideration of the rate of reimbursement must be guided by the principles agreed by the General Assembly, including the use of actual cost data transparency, and fairness.
The group looks forward to engaging constructively in the discussions on this agenda item during formal consultations with a view to ensuring that the reimbursement framework continues to reflect the realities faced by troop and police contributing countries and supports the sustainability of peacekeeping operations.
Madam Chair.
In conclusion, the group of 77 and China reiterates its commitment to working in a constructive and forward looking manner to address this important issue in line with the principles established by the General Assembly and the need to strengthen the partnership that underpins United Nations peacekeeping.
I thank you.
I thank you.
If there are no further comments, the committee has thus concluded its general discussion on this question.
Informal consultations on this question will be coordinated by misses Mason Cab Sala of Kini.
The meeting is adjourned.