UNITED NATIONS OIL-FOR-FOOD PROGRAM.

SEC. 1207. UNITED NATIONS OIL-FOR-FOOD PROGRAM.(a) Access to Documents.—It is the sense of Congress that the Secretary of State should seek to conclude a memorandum of understanding with the Interim Government of Iraq to ensure that the United States will have access to all documents in the possession of that Government related to the United Nations Oil-for-Food Program.(b) Information From the United Nations.—(1) The Secretary of State shall use the voice and vote of the United States in the United Nations to urge the Secretary General of the United Nations to provide to the United States copies of all audits and core documents related to the United Nations Oil-for-Food Program, including all audits, examinations, studies, reviews, or similar documents prepared by the United Nations Office of Internal Oversight Services and all responses to such documents.(2) It is the sense of Congress that, pursuant to section 941(b)(6) of the United Nations Reform Act of 1999 (title IX of division A of H.R. 3427 of the 106th Congress, as enacted into law by section 1000(a)(7) of Public Law 106–113; 113 Stat. 1501A–483), the Comptroller General should have full and complete access to financial information relating to the United Nations, including information related to the financial transactions, organization, and activities of the United Nations Oil-for-Food Program.(3) The Secretary of State shall facilitate access by the Comptroller General to the financial information described in paragraph (2).(c) Cooperation in Investigations.—The head of any Executive agency (including the Secretary of State, the Secretary of Defense, the Secretary of the Treasury, and the Director of the Central Intelligence Agency) shall, upon a request in connection with an investigation of the United Nations Oil-for-Food Program made by a committee of jurisdiction of the Senate or House of Representatives, promptly provide to the chairman of that committee—118 STAT. 2086(1) access to any information or document described in subsection (a) or (b) that is under the control of such agency and responsive to the request; and(2) cooperation in gaining access to information and documents described in subsections (a) and (b) that are not under the control of such agency, as appropriate.(d) Review of Oil-for-Food Program by Comptroller General.—(1) The Comptroller General shall conduct a review of the United Nations Oil-for-Food Program, including the role of the United States in that program. The review—(A) in accordance with generally accepted government auditing standards, should not interfere with any ongoing criminal investigation or inquiry related to that program; and(B) may take into account the results of any investigation or inquiry related to that program.(2) The head of each Executive agency shall fully cooperate with the review of the Comptroller General under paragraph (1).(e) Executive Agency Defined.—In this section, the term “Executive agency” has the meaning given that term in section 105 of title 5, United States Code.