There is abundant evidence that waste, fraud, and abuse are rampant throughout the UN system. The UN's astronomical personnel costs are one manifestation of the problem. Incredibly lucrative salaries are commonplace at the UN's New York headquarters. Salary figures do not reflect the full disparity between UN and non-UN personnel costs, however. Salaries of UN diplomats are tax-free.
Widespread corruption is also a problem.
Other funds are not stolen outright but are spent for highly questionable purposes. At the heart of the UN's problem is an almost total lack of accountability. Former U.S. attorney general Richard Thornburgh's 1993 report on UN mismanagement, along with subsequent investigations, charged that UN budgets, formed behind closed doors, are shrouded in secrecy. In addition, the actual performance of the myriad bureaucracies is rarely measured against criteria established at program inception. Theoretically, the lack of accountability could in some ways be addressed by a comprehensive audit.