Sec. 202. Definitions
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In this title: The term Transparency Certification means an annual, written affirmation by the head or authorized designee of a United Nations Entity, provided to the Department of State, that the Entity will cooperate with the Department of State and Congress, including by providing the Department of State and Congress with full, complete, and unfettered access to Oversight Information as defined in this title. The term Oversight Information includes— internally and externally commissioned audits, investigatory reports, program reviews, performance reports, and evaluations; financial statements, records, and billing systems; program budgets and program budget implications, including revised estimates and reports produced by or provided to the Secretary General and the Secretary General’s agents on budget related matters; operational plans, budgets, and budgetary analyses for peacekeeping operations; analyses and reports regarding the scale of assessments; databases and other data systems containing financial or programmatic information; documents or other records alleging or involving improper use of resources, misconduct, mismanagement, or other violations of rules and regulations applicable to the United Nations Entity; and other documentation relevant to the oversight work of Congress with respect to United States contributions to the United Nations system.
The term Accountability Certification means an annual, written affirmation by the head or authorized designee of a United Nations Entity provided to the Secretary of State that the Entity— provides the public with full, complete, and unfettered access to all relevant documentation relating to operations and activities, including budget and procurement activities; implements and upholds policies and procedures to protect whistleblowers; implements and upholds policies and procedures to require the filing of individual annual financial disclosure forms by each of its employees at the P–5 level and above and to require that such forms be made available to the Office of Internal Oversight Services, to Member States, and to the public; has established an effective ethics office; has established a fully independent, autonomous, and effective internal oversight body; has adopted and implemented, and is in full compliance with, International Public Sector Accounting Standards; and has established a cap on its administrative overhead costs.