UN Reform, Explained 2025

(RE)FORMING A MORE MODERN INSTITUTION

From its earliest days, the United States has played an important role in shaping how the UN works — driving reforms to make it more effective, efficient and accountable. Today, the institution faces one of its greatest tests.

In 2025, Secretary-General António Guterres launched UN80 — a sweeping reform agenda to streamline operations, cut costs and re-center the UN on its core mission. The plan comes amid new 21st century challenges and a deep liquidity crisis — with fewer than half of Member States paying their dues. In fact, the U.S. alone owes more than $1.5 billion in arrears. Those arrears aren’t just numbers on a ledger — they constrain peacekeeping operations, delay humanitarian aid and weaken U.S. influence in global decision-making. The reforms also mark an important opportunity — for the UN to adapt to remain fit for purpose and the U.S. to help shape that transformation.

Since the launch of UN80, the Secretary-General has already put forward the most significant cuts in decades — a 15% reduction ($500 million) to the UN’s core budget for 2026, which would eliminate nearly one in five posts, or about 2,680 jobs.

These reforms are gaining traction, but the work has just begun. To be successful, Washington must stay engaged. Read more about UN efforts and the impact and history of U.S.-led change at the UN.

DOWNLOAD the 2025 UN Explained brief on Reform

Meet the teams that keep the world’s largest organization accountable

Several bodies across the UN provide oversight of the organization. Importantly, because the UN operates under a “single audit principle,” individual Member States are not permitted to perform independent, external audits or investigations, which could become politically motivated.

Office of Internal Oversight Services

OIOS is the main UN oversight body and reports to the Secretary-General. Its purview includes conducting internal audits to improve the effectiveness of UN governance and risk management, providing public accountability in instances of wrongdoing and holding investigations into fraud and corruption both for third parties and UN staff. Their work is guided by the UN’s Anti-Fraud and Anti-Corruption Framework, which was adopted in 2016 to limit financial waste.

OIOS’s work is overseen by the General Assembly’s Independent Audit Advisory Committee. Selected by the General Assembly, their five committee members assess the scope, results and efficiency of OIOS oversight activities. Currently, American Jeanette Franzel is among the representatives.
UN Ethics Office

Established in 2006, the UN Ethics Office promotes an ethical organizational culture based on UN’s core values of integrity, professionalism and respect for diversity. It serves as a confidential environment where employees of the Secretariat can consult on ethical issues and seek protection against retaliation for reporting misconduct.
Office of the UN Ombudsman

The UN Office of the Ombudsman provides informal conflict resolution services to UN staff, promoting a fair, respectful workplace. It offers mediation, guidance and confidential consultations to resolve workplace disputes. The office is led by American Shireen Dodson, UN Ombudsman.
UN Board of Auditors

In 1946, the UN Board of Auditors was created to provide independent audit capacity across the UN. The Board’s mandate is “to make independent and professional audit observations” for UN management, funds and programs. That includes evaluating efficiency of UN financial procedures, accounting and overall management using generally accepted standards like the International Standards on Auditing.
Joint Inspection Unit

JIU is an independent external oversight body mandated to conduct system-wide evaluations, inspections and investigations to identify cross-cutting areas of opportunity to increase the UN’s efficiency. It conducts around a dozen evaluations annually.
Other

The Secretary-General also facilitates investigatory work by outside entities, occasionally creating ad hoc groups, such as the Volcker Committee, which was shored up at the request of Secretary-General Kofi Annan to examine management of the UN’s Oil for Food Program in Iraq in the early 2000’s.