A UN draft of "Mandating Governance and Control Structure Evaluation Prior to UN Aid Disbursement"

United Nations General Assembly

XX Session

Agenda Item: Strengthening Accountability and Oversight in the Disbursement of International Assistance

Draft Resolution A/RES/79/XX

Title:
Mandating Governance and Control Structure Evaluation Prior to UN Aid Disbursement

The General Assembly,

Recalling its commitment to the purposes and principles of the Charter of the United Nations, in particular Article 1(3), which emphasizes promoting respect for human rights and fundamental freedoms,

Affirming the core principles of transparency, accountability, and integrity as guiding norms in all United Nations financial operations,

Recognizing that international assistance—whether humanitarian, developmental, or technical—must be directed toward the benefit of civilian populations and must not strengthen authoritarian control mechanisms,

Concerned by increasing evidence that some aid-receiving governments or entities have absorbed humanitarian assistance into centralized political control structures, limiting public benefit, civilian oversight, or human rights compliance,

Taking note of the International Public Sector Accounting Standards (IPSAS) and the International Financial Reporting Standards (IFRS) which define asset control and benefit in terms of governance and access,

Acknowledging that similar governance evaluations are already employed by the International Monetary Fund, World Bank, and donor coalitions such as the OECD Development Assistance Committee,

1. Decides that all UN-administered financial or in-kind assistance programs, including those under the UNDP, WHO, UNICEF, WFP, and other bodies, shall be preceded by a mandatory evaluation of the control and governance structures of the recipient entities;

2. Requests that such evaluations include, but not be limited to:

   • An analysis of whether the recipient government or organization exercises authoritarian or centralized control without independent judiciary, media, or civil audit mechanisms;

   • A review of how financial decisions are made and executed, including the presence of institutional checks and balances;

   • An assessment of the legal rights of aid beneficiaries to seek redress or transparency in aid delivery;

   • The presence or absence of state-party fusion that might compromise aid neutrality;

   • Whether the recipient entity and its auditors are established party committees or affiliated party organizations of an authoritarian political party, such as the Chinese Communist Party, thereby raising risks of political control over aid funds.

3. Further decides that in situations where recipient governments cannot demonstrate functional civilian accountability, UN aid shall be rerouted through multilateral, neutral, or non-governmental channels with proven transparency;

4. Encourages Member States, donor agencies, and private partners to align their own funding and assistance frameworks with these accountability standards;

5. Requests the Secretary-General to report annually to the General Assembly beginning in 2026 on the implementation of this resolution, including specific cases where aid was withheld, modified, or redirected due to governance risks;

6. Decides to remain seized of the matter.