While many questions concerning Oil-for-Food remain unanswered, one conclusion has become abundantly clear: Kofi Annan should resign. The decision to call for his resignation does not come easily, but I have arrived at this conclusion because the most extensive fraud in the history of the U.N. occurred on his watch. In addition, and perhaps more importantly, as long as Mr. Annan remains in charge, the world will never be able to learn the full extent of the bribes, kickbacks and under-the-table payments that took place under the U.N.'s collective nose.

Mr. Annan was at the helm of the U.N. for all but a few days of the Oil-for-Food program, and he must, therefore, be held accountable for the U.N.'s utter failure to detect or stop Saddam's abuses. The consequences of the U.N.'s ineptitude cannot be overstated: Saddam was empowered to withstand the sanctions regime, remain in power, and even rebuild his military. Needless to say, he made the Iraqi people suffer even more by importing substandard food and medicine under the Oil-for-Food program and pawning it off as first-rate humanitarian aid.

Since it was never likely that the U.N. Security Council, some of whose permanent members were awash in Saddam's favors, would ever call for Saddam's removal, the U.S. and its coalition partners were forced to put troops in harm's way to oust him by force. Today, money swindled from Oil-for-Food may be funding the insurgency against coalition troops in Iraq and other terrorist activities against U.S. interests. Simply put, the troops would probably not have been placed in such danger if the U.N. had done its job in administering sanctions and Oil-for-Food.

This systemic failure of the U.N. and Oil-for-Food is exacerbated by evidence that at least one senior U.N. official -- Benon Sevan, Mr. Annan's hand-picked director of the U.N.'s Oil-for-Food oversight agency -- reportedly received bribes from Saddam. According to documents from the Iraqi oil ministry that were obtained by us, Mr. Sevan received several allotments of oil under Oil-for-Food, each of which was worth hundreds of thousands, if not millions, of dollars.

To make matters worse, the actions of Mr. Annan's own son have been called into question. Specifically, the U.N. recently admitted that Kojo Annan received more money than previously disclosed from a Swiss company named Cotecna, which was hired by the U.N. to monitor Iraq's imports under Oil-for-Food. Recently, there are growing, albeit unproven, allegations that Kofi Annan himself not only understands his son's role in this scandal -- but that he has been less than forthcoming in what he knew, and when he knew it.

The final losers are the U.N. and Kofi Annan. The U.N. has been invisible. As Kofi Annan has been trying to keep his head above oil, he has issued his usual appeal for restraint. But this crisis has brought forth the heroes of the Cold War from retirement -- Vaclav Havel, Lech Walesa and Margaret Thatcher -- to encourage the orange revolutionaries. And Annan cannot begin to compete with their moral authority or the legitimacy they can bestow.

Linked in the past to sex crimes in East Timor, and prostitution in Cambodia and Kosovo, UN peacekeepers have now been accused of sexually abusing the very population they were deployed to protect in Congo. And while the 150 allegations of rape, pedophelia and solicitation in Congo may be the UN’ worst sex scandal in years, chronic problems almost guarantee that few of the suspects will face serious punishment.

The problem is simple: The UN often implores nations to discipline their peacekeepers, but it has little power to enforce the rules.

A senior UN official was cleared of sexual harassment earlier this year because the secretary general [annan] rejected the verdict of an internal watchdog. High Commissioner for Refugees Ruud Lubbers, 65, a former Dutch prime minister, escaped censure in July when Kofi Annan dismissed a complaint. But a revised report issued by UN watchdogs on Thursday revealed that investigators supported the allegation.

Slightly simplified, this is how it often works. A UN bureaucrat gets hold of a delegate from a sympathetic country and gets that country's delegation to propose some often innocuous sounding resolution -- let's make up a typical one right here, "The Effect of Deforestation on the Development of Sub-Saharan Africa." It will have a few bland paragraphs expressing concern about deforestation in Africa, note the impact it has on the livelihood of Africans especially the "most vulnerable sectors of the population," and then will have a little paragraph at the end calling on the Secretary General to submit a report to the next General Assembly on the impact of deforestation in Africa. Normally such a resolution gets adopted by consensus by the appropriate committee, and then goes to the UNGA where its hammered through ASAP. Under the Reagan Administration, the US delegation made a specialty of finding these little gems and trying to kill them or at least make clear that they would not pass by consensus. That is tough and frustrating work; it takes up incredible amounts of time and effort and burns up lots of political capital. Such efforts offend the MSM, powerful US NGOs and other lobby groups. The UN bureaucracy knows that at most only the US will fight these resolutions; the UN uses its allies in the MSM and the NGO "community" to savage the US and make the US look uncaring about deforestation and poverty, etc. As a result, often the US will back off as the politicial costs are seen as too great to be alone and on the "wrong" side of such an issue.

So the resolution passes. The UN bureaucracy gets tasked with writing a report. Usually these reports are short, based on pre-existing information that in the age of the internet would take an intern a couple of hours to put together, but, nevertheless, for some odd reason seem to require lots of travel by UN bureaucrats. The report will conclude that there is need for further study of this critical topic and might perhaps recommend the holding of a special conference or meeting on the topic. It goes to the next UNGA which agrees that further work is needed and asks the UN Secretariat to go ahead and provide another report to the next UNGA, and so on and on. The topic is now firmly embedded in the UN agenda -- almost impossible to remove -- and highly paid bureaucrats now have sinecures producing endless reports calling for more reports and conferences that will call for more reports and conferences. The US and a handful of other major donors pay for all this.

One of the next big chapters in the United Nations oil-for-food scandal will involve the family of the secretary-general, Kofi Annan, whose son turns out to have been receiving payments as recently as early this year from a key contractor in the oil-for-food program.

The secretary-general's son, Kojo Annan, was previously reported to have worked for a Swiss-based company called Cotecna Inspection Services SA, which from 1998-2003 held a lucrative contract with the U.N. to monitor goods arriving in Saddam Hussein's Iraq under the oil-for-food program. But investigators are now looking into new information suggesting that the younger Annan received far more money over a much longer period, even after his compensation from Cotecna had reportedly ended.