The Fifth Committee is the Committee of the General Assembly with responsibilities for administrative and budgetary matters. Based on the reports of the Fifth Committee, the General Assembly considers and approves the budget of the Organization in accordance with Chapter IV, Article 17 of the Charter of the United Nations.

The Committee holds three sessions per year:

• Main part of the session (October to December), to consider the majority of items, many of which are time‑bound, including the proposed programme budget for the following year.
• First part of the resumed session (5 weeks in February/March), to consider issues that remain on the agenda.
• Second part of the resumed session (4 weeks in May), to consider administrative and budgetary aspects of UN Peacekeeping (pursuant to resolution 49/233 A) and possibly other questions or items that the Committee may need to consider.