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(RE)FORMING A MORE MODERN INSTITUTION

The United Nations reform agenda focuses on improving the efficiency, effectiveness and transparency of the organization to better address existing global challenges and evolve to meet new threats. The reform efforts are led by Secretary-General António Guterres, whose reputation as a reformer well predates his tenure at the helm of the organization.

With full American engagement and financial investment, the U.S. can play a key role in shaping the future of the world body we helped establish eight decades ago.

DOWNLOAD the 2025 UN Explained brief on Reform

SUCCESSES IN REFORM

Budget

Budget Changes

In 2022, the UN General Assembly voted to move from a biennial to an annual budget cycle. The decision was made in response to Member State concerns regarding cost savings and efficiency in spending and was aimed at ensuring resource decisions were made closer to the point of implementation. The approach also allows the UN to act on the most current information, particularly regarding developing situations and emergencies.

ACCOUNTABILITY AND REFORM OVERSIGHT

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.