	Introduction

The United States is the largest single financial contributor to the United Nations (U.N.) system. Over the decades, congressional debates on U.N. funding have generally focused on three key issues: the appropriate level of U.S. contributions to the U.N. system; whether U.S. funds are being used effectively; and how changes in U.S. funding might further U.S. policy priorities in the U.N. system. It discusses how the United States funds the United Nations and outlines selected U.S. contributions to U.N. bodies. In FY2017, the last year in which comprehensive information is available, U.S. funding included
$1 billion in assessed contributions to the U.N. regular budget and specialized agencies; $1.9 billion in assessed contributions to U.N. peacekeeping operations; $295 million in voluntary contributions to U.N. funds and programs; and $5.6 billion in voluntary contributions to U.N. humanitarian-related entities ( Figure 1 ). How the U.N. System Is Funded

The U.N. system is made up of interconnected components that include specialized agencies, voluntary funds and programs, peacekeeping operations, and the U.N. organization itself. Article 17 of the U.N. Charter requires each U.N. member to contribute to the expenses of the organization. Many U.N. entities such as the U.N. Development Program (UNDP), U.N. Children's Fund (UNICEF), and U.N. Congressional Authorization and Appropriations

Congress has generally authorized the majority of assessed and voluntary contributions to the U.N. system as part of Foreign Relations Authorization Acts, with appropriations provided to the Department of State and U.S. Agency for International Development (USAID) to meet obligations. When authorization bills are not enacted, Congress has waived the authorization requirements and appropriated funds through U.N. and U.N.-related accounts in annual Department of State, Foreign Operations, and Related Programs (SFOPS) appropriations acts. Over the decades, Congress has enacted several U.N. funding-related reporting requirements to help address this issue. While some have provided useful snapshots of U.S. funding during particular time periods or to select U.N. bodies, for a variety of reasons few have consistently or comprehensively captured the full scope of U.S. contributions to the entire U.N. system. Specifically, it proposes
a 25% reduction from enacted FY2018 funding for assessed contributions to the entire CIO account based on the expectation that U.N. organizations will "rein in costs, enhance their accountability and transparency, improve efficiency and effectiveness, and that the funding burden be shared more equitably"; a 13% reduction from enacted FY2018 funding for U.N. peacekeeping operations, based on the Administration's commitment to seeking reduced costs by "reevaluating the mandates, design, and implementation" of missions, and sharing the financial burden "more fairly" with other U.N. members; zeroing out voluntary contributions to U.N. funds and programs typically funded through the IO&P account, such as UNICEF and UNDP; and a 32% decrease in humanitarian assistance from FY2018 funding levels and the elimination of the Food for Peace (P.L. A detailed breakdown of global humanitarian-related funding by U.N. entity is provided in Appendix F .

	Selected Policy Issues

Members of Congress have debated the level and extent of U.S. funding to the United Nations since the United States first joined the organization in 1945. U.S. Assessment Levels

For several decades, many U.S. policymakers, including some Members of Congress, have maintained that the U.S. assessments for the U.N. regular budget and U.N. peacekeeping operations are too high. In particular, some contend that current assessment levels for the regular budget result in a limited number of countries, particularly the United States, providing the bulk of funding while having what they view as minimal influence in the U.N. budget process. Some policymakers have expressed similar concerns about the U.S. peacekeeping assessment, which Congress has capped at 25%. U.S. Arrears to the United Nations

Some Members of Congress have demonstrated an ongoing interest in the accumulation of U.S. arrears to U.N. entities. Some Members of Congress have demonstrated a continued interest in U.N. reform and over the years have sought to link U.S. funding to specific reform benchmarks. Supporters of linking U.S. funding to U.N. reform contend that the United States should use its position as the largest U.N. financial contributor to push for the implementation of policies that lead to comprehensive reform. The possible impacts of current and potential U.S. financial withholding on (1) U.S. influence in U.N. bodies, and (2) the operations and effectiveness of U.N. activities—particularly in light of continued accumulation of U.S. peacekeeping arrears and the Administration's proposed funding reductions for certain U.N. bodies.
Members of Congress are responsible for authorizing and appropriating U.S. funding to the United Nations (U.N.) system. Over the years, congressional interest in U.N. funding has largely focused on three key questions:
What are appropriate levels of U.S. funding to U.N. entities? Are U.S. contributions used as efficiently and effectively as possible? How, if at all, should the United States leverage U.S. contributions to achieve its policy priorities in U.N. bodies?
U.N. System Funding
The U.N. system is made up of interconnected entities including specialized agencies, funds and programs, peacekeeping operations, and the U.N. organization itself. The U.N. Charter requires each U.N. member to contribute to the expenses of the organization. U.N. bodies are funded by a combination of assessed and voluntary contributions. Assessed contributions are required dues shared among U.N. member states to pay for the expenses of the organization. The U.N. regular budget, peacekeeping operations, and specialized agencies are funded mainly by assessed contributions. Voluntary contributions fund U.N. funds, programs, and offices. The budgets for many of these bodies may fluctuate annually depending on contribution levels. Organizations such as the U.N. Children's Fund (UNICEF) and U.N. Development Program (UNDP) are financed mainly by voluntary contributions.
U.S. Contributions
The United States is the largest financial contributor to the U.N. system, providing 22% of the U.N. regular budget and 28.43% of U.N. peacekeeping budgets. In FY2017, it contributed more than $8.5 billion to U.N. entities through the State, Foreign Operations, and Related Programs (SFOPS) appropriations act. Congress usually authorizes the majority of U.S. contributions to the U.N. system as part of Foreign Relations Authorization Acts, with appropriations provided to the Department of State and U.S. Agency for International Development (USAID) to meet obligations. When authorization bills are not enacted, Congress has waived the authorization requirements and appropriated funds through annual SFOPS appropriations acts. The Trump Administration's FY2018 and FY2019 budgets proposed significant reductions in U.N. funding.
Selected Policy Issues
Since the United Nations was established in 1945, Members of Congress have considered a number of ongoing issues related to U.N. funding:
U.S. assessment levels. Some policymakers are concerned that current assessment levels result in the United States providing the bulk of funding to U.N. entities, particularly the U.N. regular budget, while having minimal influence on the organization's budget processes. Some are concerned that the U.S. peacekeeping assessment of 28.43%, which Congress capped at 25%, is too high. Others argue that the U.S. assessment reflects its commitment to the United Nations, affirms U.S. global leadership, and encourages other countries to fund the organization. U.S. withholdings. Over the years, Congress has withheld full or partial funding from selected U.N. bodies and activities. Some Members of Congress have debated the effectiveness of such withholdings in furthering U.S. interests in U.N. bodies, as well as the potential impact on U.N. operations. U.S. arrears. For the past several decades, the United States has accumulated arrears for some U.N. entities and activities, including U.N. peacekeeping. Some Members continue to discuss the impact of these arrears and whether they should be paid. U.S. funding and U.N. reform. Congress has enacted legislation linking U.S. funding to specific U.N. reform benchmarks. Some policymakers oppose such actions due to concerns that they may interfere with U.S. influence and ability to conduct diplomacy in U.N. bodies. Others suggest that the United States should use its position as the largest financial contributor to push for certain U.N. reforms. Tracking U.S. contributions. The manner in which the United States provides funding to the U.N. system is complex and often difficult to track in a timely and accurate manner. Congress has enacted several U.N. funding reporting requirements over the years. While some of these efforts have provided useful snapshots of U.S. funding during particular time periods or to select U.N. bodies, for a number of reasons few have comprehensively captured the full scope of U.S. funding to the U.N. system.
This report will be updated as events warrant. For a brief overview of U.N. funding, see CRS In Focus IF10354, United Nations Issues: U.S. Funding to the U.N. System.