III Transparency and Accountability for United States Contributions to the United Nations 301. Findings Congress finds the following: (1) As underscored by repeated revelations of waste, fraud, and abuse, oversight and accountability mechanisms within the United Nations system remain deficient, despite decades of reform attempts, including those initiated by Secretaries General of the United Nations. (2) Notwithstanding the personal intentions of any Secretary General of the United Nations to promote institutional transparency and accountability within the United Nations system, the Secretary General lacks the power to impose far reaching management reforms without the concurrence of the General Assembly. (3) The United Nations Office of Internal Oversight Services (OIOS) is tasked with providing transparency and accountability to Member States. (4) The United States successfully led efforts within the General Assembly to expand OIOS, resulting in increased independence of the office and an enhanced ability to expose fraud, waste, abuse, and other misconduct. (5) However, to an unacceptable degree, major donor states, including the United States, lack access to reasonably detailed, reliable information on the use of funding made available through single-country trust funds, as well as the outcomes and results stemming from United Nations activities that would allow them to determine the overall performance of the United Nations system. 302. Annual report on financial contributions Subsection (b) of section 4 of the United Nations Participation Act of 1945 ( 22 U.S.C. 287b ) is amended— (1) by striking Not later than and inserting the following: (1) In general Not later than