While United Nations Regular Budget Collections Are Exceeding Expectations, Liquidity Remains Challenging, Management Chief Tells Fifth Committee

While United Nations Regular Budget Collections Are Exceeding Expectations, Liquidity Remains Challenging, Management Chief Tells Fifth Committee

While stringent cash conservation measures have been used effectively over the last few years to keep the Secretariat running smoothly, ongoing monthly fluctuations in United Nations regular budget collections make efficient budget planning difficult, the Organization's top management official told Fifth Committee (Administrative and Budgetary) delegates today.

"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," said Catherine Pollard, Under-Secretary-General for Management Strategy, Policy and Compliance, in her biannual briefing on the UN's financial situation.

While first and second quarter collections were ahead of anticipated forecasts, collection uncertainties and a low cash balance forced the Secretariat to borrow the full amount of the Working Capital Fund in June and from the Special Account by July, she said. Yet, larger-than-expected collections received in September let the Organization end the third quarter ahead of its collection forecast by $608 million and repay the loans borrowed from the Working Capital Fund and the Special Account. "Liquidity in 2026 remained challenging," she said, as the year began with liquidity reserves exhausted and $299 million in credits returned to Member States.

"We, therefore, appeal to Member States to commit to paying earlier and to communicate their plans for payment as early as possible," Ms. Pollard said. "The more confident we can be about collections, the greater our ability to commit funds when we need them for programme delivery."

With collections exceeding estimates so far this year, the Organization has been able to replenish its reserves. "We anticipate enough cash to meet our legal obligations up to the end of December," she said.

141 Member States Paid in Full So Far This Year, Final Quarter Collections 'Critical' for 2026 Outcome

Referring to Chart 3, which summarizes the status of regular budget assessments at the 30 September cut-off date since 2022, she said that, by 30 September of this year, the Organization received $983 million more in payments than the same period in 2025. Approximately $3.4 billion in assessments was collected by 30 September of this year and $982 million of that figure represents the delayed receipt of outstanding contributions. "Collections in the final quarter remain critical for the outcome of 2026," she added.

She said 141 Member States paid their regular budget assessments in full by 30 September 2026, compared to 136 Member States by September's end in 2025. This figure ties the 2018 and 2024 record for Member States paying their regular budget assessments in full by September's end. These statistics were first tracked in 2001. "We hope we can exceed the 2021 record of 153 Member States paying in full by year-end," she added.

She thanked the Member States that have paid their assessed contributions in full. [Chart 7 lists the 52 Member States who had not yet paid their assessments to the regular budget in full as of 30 September 2026, five fewer than September last year. According to Chart 8 of the presentation, the United States owed $1.3 billion as of 30 September 2026, down from nearly $1.5 billion at the same point in 2025. Venezuela owed nearly $40 million and Mexico owed $33 million as of 30 September of this year. Saudi Arabia made a payment of $35 million after the 30 September cut-off date.]

New Credit Policy Positively Impacting Peacekeeping Budget

Turning to peacekeeping operations, which run on a 1 July to 30 June budget cycle, Ms. Pollard said General Assembly decisions during its eightieth session made crucial structural adjustments that addressed systemic problems impacting the Organization's financial situation. Assembly resolution 80/270 instituted a revised methodology for the calculation and application of credits for the regular budget, peacekeeping and international tribunals for a four-year trial period. "This new methodology is a positive outcome in breaking the vicious cycle of returning monies that were never received, thus averting a severe financial crisis," she said, adding that Chart 9 illustrates the new methodology's impact on peacekeeping operations.

She said Chart 10 shows the status of peacekeeping assessments and collections for the July-to-September period for the three most recent fiscal years. In 2024, payments and credits received between July and September were $2.7 billion. This year, collections were significantly lower than preceding years at around $1.4 billion, about the same as 2025.

As of 30 September 2026, 48 Member States had paid all peacekeeping assessments in full, 6 fewer than by 30 September 2025. Eleven additional Member States have paid after the cut-off date. She paid tribute to these Member States.

[According to Chart 13 of the presentation, unpaid peacekeeping assessments totalled $4.1 billion as of 30 September 2026, up from $3.7 billion at the same 2025 cut-off date. The United States owed nearly $2.96 billion, up from nearly $2.4 billion at 30 September 2025; followed by China at $679 million; and Venezuela at $95 million.]

Most Liabilities to Members States Contributing Peacekeepers, Equipment Fully Settled

Liabilities to Member States for troop and formed-police units have been settled in full, she said. Claims for contingent-owned equipment in active missions have also been fully settled, compared to $333 million in September 2025. The only remaining liabilities for contingent-owned equipment, $30 million, is for closed peacekeeping missions. These are pending settlement as the Secretariat waits for instructions from the respective Member States.

Borrowing from Closed International Tribunals Crucial in Mitigating Impact of Regular Budget Operations' Liquidity Shortage

Turning to the international tribunals, she said unpaid assessments for these entities totalled $87 million as of 30 September. This includes amounts outstanding for the International Criminal Tribunal for Rwanda, last assessed in 2016; the International Criminal Tribunal for the Former Yugoslavia, last assessed in 2018; and the most recent assessment, in 2026, for the International Residual Mechanism set up to finish the Rwanda and Former Yugoslavia Tribunals' work. "The ability to borrow from closed tribunals has been critical in mitigating the negative impact of liquidity shortages for regular budget operations in the past three cycles," she said.

She reiterated that the Organization's financial health depends on Member States meeting their financial obligations in full and on time. "The full and efficient implementation of our programme 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," she said.