For years, the United Nations has retained surplus appropriations for closed peacekeeping operations and credits owed to the U.S. from the Tax Equalization Fund. U.N. financial rules and regulations state that the U.N. should “surrender” these funds (reimburse or credit them toward related assessments) after a specified period. Instead, the U.N. has retained them either to cover budget shortfalls or because governments failed to instruct the organization on how to disburse them. Recently, the Obama Administration allowed the U.N. to use $100 million of TEF credits owed to the U.S. to make security upgrades. The U.S. should insist that credits be returned or applied to its regular or peacekeeping assessments and Congress should prohibit the Administration from allowing the U.N. to use these credits for other purposes without congressional approval.