It deals with internal United Nations administrative and budgetary matters.

The Fifth Committee deals with: Member State contributions to the regular and peacekeeping budgets of the organisation, how Member State contributions are allocated, the programme and peacekeeping budgets of the United Nations and human resources issues.

It also is responsible for administrative matters, such as: management reform, governance, oversight and accountability issues.

Finally, it is responsible for examining all draft resolutions with budget implications before they can head to the Plenary.

Following these meetings, draft resolutions are created and discussed in informal consultations.