Halliday had also said that the UN had treated the Iraqis as refugees in their own country. The Iraqis had sold, $60 billion worth of oil under this program.  However, they had received less than $20 billion worth of food, medicines, and basic equipment for utilities as water, agriculture, education and healthcare. “ Some $40 billion have disappeared. Where has all this amount gone? It has gone into Kuwait for compensation, to pay for Unscom, Unmovic, and military inspections.  It has gone to finance the UN presence in this country with its 4,500 personnel.  It is paying for the new military inspections. It is paying for somebody's establishment in New York, Paris and Rome. It is ridiculous! “The Iraqi people, who had great difficulties because of lack of money for sophisticated drugs or equipment, were financing large part of the UN system.  “It is a crime, a financial crime you might say being imposed on the Iraqi people.”

He said that the Security Council had been corrupted by its permanent members particularly by the U.S. and Britain in connection with Iraq. The UN resolutions impact were incompatible with the articles 1 and 2 of the UN Charter, incompatible with human rights. “They are in fact incompatible with the Geneva Convention. Sanctions themselves are designed to target civilians, though the Geneva Conventions are designed to protect civilians. The whole thing is wrong.”

“ We need massive reforms of the UN Security Council. We need to remove the permanent membership issue, or at least expand it so that the South as opposed to the North is properly represented. I have a lot to say about the United Nations and its lost credibility. But I think the Iraqi experience under UN auspices is so incredibly bad, in my view genocidal, that the UN has done irreparable damage to itself."

Francis Boyle, professor of international law at the University of Illinois recently said that the United Nations had become a willing tool of the United States.  "For these reasons, the United Nations has come to be seen as part of the U.S.-UK belligerent occupation regime in Iraq and thus an appropriate target for indigenous resistance.  " Kofi. Annan, Prof Boyle added, "has basically served as an errand boy for the United States," despite the UN Charter, which establishes the UN Secretariat as one of the six independent organs of the United Nations.  He said that the last two Security Council resolutions on Iraq have demonstrated "how subservient the United Nations itself has become to the imperialist designs of the United States."

Security Council adopted a resolution recently by a vote of 14-0, virtually recognizing the Iraqi Governing Council, a 25-member political body created by the United States, which has not been accepted by the Iraqi people. UN also decided to create a new UN Mission for Iraq, putting all UN activities under a single umbrella.  Naseer Aruri, professor of political science at the University of Massachusetts said that "The attack on the UN compound seems calculated to undermine the credibility of U.S. rule in Iraq by trying to demonstrate that the occupation authorities are not only unable to deliver services to the public but also unable to preserve law and order. " UN headquarters was not only a "soft target," but it was also seen as a symbol of an unwelcome external intervention in Iraq in complicity with the U.S. military occupation. The bomb attack was intended "to discourage any future dispatch of multilateral forces to Iraq—peacekeeping or so-called nation-building—and let the Americans assume all the burden, get bogged down in the quagmire and eventually abandon ship," concluded Prof Aruri .