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The UN operates an escrow account for Iraq's "Oil for Food" program. The money in that program is not for UN dues.

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From the UN Office of the Iraq Programme Oil-For-Food -

To date, some $41 billion worth of contracts for humanitarian supplies and equipment have been approved. Supplies and equipment worth almost $26 billion have been delivered to Iraq, while another $10.5 billion worth of humanitarian supplies and equipment are in the production and delivery pipeline.