United Nations

Pursuant to a congressional request, GAO reviewed the: (1) United Nations Environment Program's (UNEP) accounting practices, financial reserves, and general efficiency and effectiveness; and (2) extent of U.S. influence in the organization.

GAO found that UNEP: (1) received financing from the United Nations budget, trust funds, other miscellaneous income, and voluntary contributions to the Environment Fund, to which the United States was a major contributor; (2) for its 1988 through 1989 biennial budget, allocated $25.8 million for operating expenses, $60 million for its environmental programs and projects, and $2 million for its fund program reserves; (3) adjusted its financial reserves each biennium to equal 7.5 percent of its budget to guarantee the Environment Fund's financial liquidity and integrity; (4) administered 22 trust funds with a total balance of $17.4 million in December 1987; (5) has successfully created various conventions and protocols on environmental conservation, addressed several environmental issues of global importance, and coordinated several environmental initiatives of special interest to the United States; and (6) made several organizational changes and improved management procedures after conducting a comprehensive self-assessment which identified project design and project link weaknesses and a tendency to dispense funds on many small projects rather than on a few major programs. GAO also found that the Department of State: (1) was satisfied with the level of U.S. influence in UNEP; and (2) had general goals to guide its participation in UNEP, but no longer prepared action programs defining U.S. goals and establishing specific and measurable plans for achieving objectives.

Recommendations

Our recommendations from this work are listed below with a Contact for more information. Status will change from "In process" to "Open," "Closed - implemented," or "Closed - not implemented" based on our follow up work.

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