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<classification authority="sudocs">GA 1.13:GAO-06-330</classification>
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 <subject>Food relief programs</subject>
 <subject>Foreign aid programs</subject>
 <subject>Foreign governments</subject>
 <subject>Internal controls</subject>
 <subject>International food programs</subject>
 <subject>International organizations</subject>
 <subject>International relations</subject>
 <subject>International trade restriction</subject>
 <subject>Monitoring</subject>
 <subject>Program abuses</subject>
 <subject>Program management</subject>
 <subject>Reparations</subject>
 <subject>Risk assessment</subject>
 <subject>Sanctions</subject>
 <subject>Lessons learned</subject>
 <subject>Iraq</subject>
 <subject>United Nations Oil for Food Program</subject>
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 <title>United Nations: Lessons Learned from Oil for Food Program Indicate the Need to Strengthen UN Internal Controls and Oversight Activities</title>
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<abstract>In 1996, the United Nations (UN) Security Council and Iraq began
the Oil for Food program to address Iraq&apos;s humanitarian situation
after sanctions were imposed in 1990. More than $67 billion in	 
oil revenue was obtained through the program, with $31 billion in
humanitarian assistance delivered to Iraq. The 2005 Defense	 
Authorization Act mandated that GAO review the Oil for Food	 
program. GAO reviewed how the UN adhered to five key internal	 
control standards in its stewardship of the program. GAO assessed
(1) the program&apos;s control environment and (2) key elements of the
other internal control standards. GAO also reported on the UN	 
Compensation Commission&apos;s progress in paying reparations from	 
Iraq&apos;s invasion of Kuwait.</abstract>
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<subject>
 <topic>Food relief programs</topic>
 <topic>Foreign aid programs</topic>
 <topic>Foreign governments</topic>
 <topic>Internal controls</topic>
 <topic>International food programs</topic>
 <topic>International organizations</topic>
 <topic>International relations</topic>
 <topic>International trade restriction</topic>
 <topic>Monitoring</topic>
 <topic>Program abuses</topic>
 <topic>Program management</topic>
 <topic>Reparations</topic>
 <topic>Risk assessment</topic>
 <topic>Sanctions</topic>
 <topic>Lessons learned</topic>
 <topic>Iraq</topic>
 <topic>United Nations Oil for Food Program</topic>
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