(ii) programs of the specialized agen-
cies. 
(B) DEVELOPMENT
OF
EVALUATION
CRI-
TERIA.—
(i) UNITED
NATIONS.—The Office of 
Internal Oversight Services has developed a 
standardized methodology for the evaluation 
of United Nations programs approved by 
the General Assembly, including specific 
criteria for determining the continuing rel-
evance and effectiveness of the programs. 
(ii) 
SPECIALIZED
AGENCIES.—Pat-
terned on the work of the Office of Internal 
Oversight Services of the United Nations, 
each specialized agency has developed a 
standardized methodology for the evaluation 
of the programs of the agency, including 
specific criteria for determining the con-
tinuing relevance and effectiveness of the 
programs. 
(C) REPORT.—The Secretary General is as-
sessing budget requests and, on the basis of eval-
uations conducted under subparagraph (B) for 
the relevant preceding year, submits to the Gen-
eral Assembly a report containing the results of
such evaluations, identifying programs that have 
satisfied the criteria for continuing relevance 
and effectiveness, and an identification of pro-
grams that have not satisfied such criteria and 
should be terminated. 
(D) SUNSET
OF
PROGRAMS.—Consistent 
with the July 16, 1997, recommendations of the 
Secretary General regarding a sunset policy and 
results-based budgeting for United Nations pro-
grams, the United Nations and each specialized 
agency has established and is implementing pro-
cedures to require all new programs approved by 
the General Assembly to have a specific sunset 
date. 
SEC. 104. ACCOUNTABILITY. 
(a) CERTIFICATION OF CREATION OF INDEPENDENT 
OVERSIGHT BOARD.—In accordance with section 601, a 
certification shall be required that certifies that the fol-
lowing reforms related to the establishment of an Inde-
pendent Oversight Board (IOB) have been adopted by the 
United Nations: 
(1) An IOB is established from existing United 
Nations budgetary and personnel resources. Except as 
provided in this subsection, the IOB shall be an inde-
pendent entity within the United Nations and shall
not be subject to budget authority or organizational 
authority of any entity within the United Nations. 
(2) The head of the IOB shall be a Director, who 
shall be nominated by the Secretary General and who 
shall be subject to Security Council approval by a 
majority vote. The IOB shall also consist of four other 
board members who shall be nominated by the Sec-
retary General and subject to Security Council ap-
proval by a majority vote. The IOB shall be respon-
sible to the Security Council and the Director and 
board members shall each serve terms of six years, ex-
cept that the terms of the initial board shall be stag-
gered so that no more than two board members’ terms 
will expire in any one year. No board member may 
serve more than two terms. An IOB board member 
may be removed for cause by a majority vote of the 
Security Council. The Director shall appoint a profes-
sional staff headed by a Chief of Staff and may em-
ploy contract staff as needed. 
(3) The IOB shall receive operational and budg-
etary funding through appropriations by the General 
Assembly from existing levels of United Nations budg-
etary and personnel resources, and shall not be de-
pendent upon any other entity, bureau, division, de-
partment, or specialized agency of the United Nations 
for such funding. 
(4) While the IOB shall have the authority to 
evaluate all operations of the United Nations, the pri-
mary mission of the IOB is to oversee the Office of 
Internal Oversight Services and the Board of Exter-
nal Auditors. The IOB may direct the Office of Inter-
nal Oversight Services or the Board of External Audi-
tors to initiate, abandon, or modify the scope of an 
investigation. Every three months or more frequently 
when appropriate, the IOB shall submit, as appro-
priate, to the Secretary General, the Security Council, 
the General Assembly, or the Economic and Social 
Council a report on its activities, relevant observa-
tions, and recommendations relating to its audit op-
erations, including information relating to the inven-
tory and status of investigations by the Office of In-
ternal Oversight Services. 
(5) In extraordinary circumstances and with the 
concurrence of the Secretary General or the Security 
Council by majority vote, the IOB may augment the 
Office of Internal Oversight Services with a special 
investigator and staff consisting of individuals who 
are not employees of the United Nations, to inves-
tigate matters involving senior officials of the United
Nations or of its specialized agencies when allegations 
of serious misconduct have been made and such a spe-
cial investigation is necessary to maintain public 
confidence in the integrity of the investigation. A spe-
cial investigator and staff shall comply with all 
United Nations financial disclosure and conflict of 
interest rules, including the filing of an individual 
Annual Financial Disclosure Form in accordance 
with subsection (c). 
(6) The IOB shall recommend annual budgets for 
the Office of Internal Oversight Services and the 
Board of External Auditors. 
(b) CERTIFICATION OF UNITED NATIONS REFORMS OF 
THE OFFICE OF INTERNAL OVERSIGHT SERVICES.—In ac-
cordance with section 601, a certification shall be required 
that certifies that the following reforms related to the Office 
of Internal Oversight Services (OIOS) have been adopted 
by the United Nations: 
(1) The OIOS is designated as an independent 
entity within the United Nations. The OIOS shall not 
be subject to budget authority or organizational au-
thority of any entity within the United Nations ex-
cept as provided in this section. 
(2) The regular assessed budget of the United Na-
tions shall fully fund the Internal Oversight Budget
from existing levels of United Nations budgetary and 
personnel resources and shall not be dependent upon 
any other entity, bureau, division, department, or 
specialized agency of the United Nations for such 
funding. 
(3) All United Nations officials, including offi-
cials from any entity, bureau, division, department, 
or specialized agency of the United Nations, may—
(A) make a recommendation to the OIOS to 
initiate an investigation of any aspect of the 
United Nations; or 
(B) report to the OIOS information or alle-
gations of misconduct or inefficiencies within the 
United Nations. 
(4) The OIOS may, sua sponte, initiate and con-
duct an investigation or audit of any entity, bureau, 
division, department, specialized agency, employee 
(including the Secretary General) of the United Na-
tions, including any employee of the specialized agen-
cies of the United Nations, or contractor or consultant 
for the United Nations or its specialized agencies. 
(5) At least every three months and more fre-
quently when appropriate, the OIOS shall submit to 
the IOB a report containing an inventory and status 
of its investigations.
(6) The OIOS shall establish procedures for pro-
viding ‘‘whistle-blower’’ status and employment pro-
tections for all employees of the United Nations, in-
cluding employees of the specialized agencies of the 
United Nations, who provide informational leads and 
testimony related to allegations of wrongdoing. Such 
procedures shall be adopted throughout the United 
Nations. Such status and protection may not be con-
ferred on the Secretary General. 
(7) The OIOS shall annually publish a public 
report determining the proper number, distribution, 
and expertise of auditors within the OIOS necessary 
to carry out present and future duties of the OIOS, 
including assessing the staffing requirements needed 
to audit United Nations contracting activities 
throughout the contract cycle from the bid process to 
contract performance. 
(8) Not later than six months after the date of 
the enactment of this Act, the Director shall establish 
a position of Associate Director of OIOS for Special-
ized Agencies and Funds and Programs who shall be 
responsible for supervising the OIOS liaison or over-
sight duties for each of the specialized agencies and 
funds and programs of the United Nations. With the 
concurrence of the Director, the Associate Director of
OIOS for Specialized Agencies and Funds and Pro-
grams may, from existing levels of United Nations 
budgetary and personnel resources, hire and appoint 
necessary OIOS staff, including staff serving within 
and located at specialized agencies and funds and 
programs permanently or as needed to liaison with 
existing audit functions within each specialized agen-
cy and fund and program. 
(9) Not later than six months after the date of 
the enactment of this Act, the Director shall establish 
a position of Associate Director of OIOS for Peace-
keeping Operations, who shall be responsible for the 
oversight and auditing of the field offices attached to 
United Nations peacekeeping operations. The Asso-
ciate Director of OIOS for Peacekeeping Operations 
shall receive informational leads and testimony from 
any person regarding allegations of wrongdoing by 
United Nations officials or peacekeeping troops or re-
garding inefficiencies associated with United Nations 
peacekeeping operations. The Associate Director of 
OIOS for Peacekeeping Operations shall be respon-
sible for initiating, conducting, and overseeing inves-
tigations within peacekeeping operations. 
(10) Not later than six months after the date of 
the enactment of this Act, the Director shall establish
a position of Associate Director of OIOS for Procure-
ment and Contract Integrity, who shall be responsible 
for auditing and inspecting procurement and con-
tracting win the United Nations, including within the 
specialized agencies. The Associate Director of OIOS 
for Procurement and Contract Integrity shall receive 
informational leads and testimony from any person 
regarding allegations of wrongdoing by United Na-
tions officials or regarding inefficiencies associated 
with United Nations procurement or contracting ac-
tivities. The Associate Director of OIOS for Procure-
ment and Contract Integrity shall be responsible for 
initiating, conducting, and overseeing investigations 
of procurement and contract activities. Not later than 
12 months after the establishment of the position of 
Associate Director of OIOS for Procurement and Con-
tract Integrity, the Director, with the assistance of the 
Associate Director of OIOS for Procurement and Con-
tract Integrity, shall undertake a review of contract 
procedures to ensure that practices and policies are in 
place to ensure that—
(A) the United Nations has ceased issuing 
single bid contracts except for such contracts 
issued during an emergency situation that is jus-
tified by the Under Secretary General for Man-
agement; 
(B) the United Nations has established effec-
tive controls to prevent conflicts of interest in the 
award of contracts; and 
(C) the United Nations has established effec-
tive procedures and policies to ensure effective 
and comprehensive oversight and monitoring of 
United Nations contract performance. 
(c) CERTIFICATION OF ESTABLISHMENT OF UNITED 
NATIONS OFFICE OF ETHICS.—In accordance with section 
601, a certification shall be required that certifies that the 
following reforms related to the establishment of a United 
Nations Office of Ethics have been adopted by the United 
Nations: 
(1) A United Nations Office of Ethics (UNOE) 
is established. The UNOE shall be an independent en-
tity within the United Nations and shall not be sub-
ject to budget authority or organizational authority of 
any entity within the United Nations. The UNEO 
shall be responsible for establishing, managing, and 
enforcing a code of ethics for all employees of United 
Nations and its specialized agencies. The UNEO shall 
also be responsible for providing such employees with 
annual training related to such code. The head of the
UNEO shall be a Director who shall be nominated by 
the Secretary General and who shall be subject to Se-
curity Council approval by majority vote. 
(2) The UNEO shall receive operational and 
budgetary funding through appropriations by the 
General Assembly from existing levels of United Na-
tions budgetary and personnel resources and shall not 
be dependent upon any other entity, bureau, division, 
department, or specialized agency of the United Na-
tions for such funding. 
(3) The Director of the UNEO shall, not later 
than six months after the date of its establishment, 
publish a report containing proposals for imple-
menting a system for the filing and review of indi-
vidual Annual Financial Disclosure Forms by each 
employee of the United Nations, including by each 
employee of its specialized agencies, at the P–5 level 
and above and by all contractors and consultants 
compensated at any salary level. Such system shall be 
in place and operational not later than six months 
after the date of the publication of the report. Such 
completed forms shall be made available to the Office 
of Internal Oversight Services at the request of the Di-
rector of the Office of Internal Oversight Services. 
Such system shall seek to identify and prevent con-
flicts of interest by United Nations employees and 
shall be comparable to the system used for such pur-
poses by the United States Government. Such report 
shall also address broader reforms of the ethics pro-
gram for the United Nations, including—
(A) the effect of the establishment of ethics 
officers throughout all organizations within the 
United Nations; 
(B) the effect of retention by the UNEO of 
Annual Financial Disclosure Forms; 
(C) proposals for making completed Annual 
Financial Disclosure Forms available to the pub-
lic on request through their Member State’s mis-
sion to the United Nations; 
(D) proposals for annual disclosure to the 
public of information related to the annual sala-
ries and payments, including pension payments 
and buyouts, of employees of the United Nations, 
including employees of its specialized agencies, 
and of consultants; 
(E) proposals for annual disclosure to the 
public of information related to per diem rates 
for all bureaus, divisions, departments, or spe-
cialized agencies within the United Nations;
(F) proposals for disclosure upon request by 
the Ambassador of a Member State of informa-
tion related to travel and per diem payments 
made from United Nations funds to any person; 
and 
(G) proposals for annual disclosure to the 
public of information related to travel and per 
diem rates and payments made from United Na-
tions funds to any person. 
(d) CERTIFICATION OF UNITED NATIONS ESTABLISH-
MENT OF POSITION OF CHIEF OPERATING OFFICER.—In 
accordance with section 601, a certification shall be re-
quired that certifies that the following reforms related to 
the establishment of the position of a Chief Operating Offi-
cer have been adopted by the United Nations: 
(1) There is established the position of Chief Op-
erating Officer (COO). The COO shall report to the 
Secretary General. 
(2) The COO shall be responsible for formulating 
general policies and programs for the United Nations 
in coordination with the Secretary General and in 
consultation with the Security Council and the Gen-
eral Assembly. The COO shall be responsible for the 
daily administration, operation and supervision, and 
the direction and control of the business of the United