Editor -- Regarding your editorial, "U.N. seeking some relief" (Jan. 13): The world presents a pretty steep learning curve for the United Nations and for others who try to make it a better place, but we are not new to the challenge and I think the record shows that we get most of it right.

Yes, oil-for-food was a "massive" program and -- when you factor in the complex political and logistical demands of supplying much of what 27 million people needed to survive Saddam Hussein's regime and international sanctions for almost seven years -- yes, it was "unruly" at times.
But I must dispute your claims that the Volcker Commission's briefing note "revealed corruption" in the program and that the U.N. "could have used some sort of accounting system for its administration of the Iraq program."

The 58 internal audits of the program released by Paul Volcker's Independent Inquiry Committee on Jan. 9 are one reflection of the United Nations' system of accountability. The U.N. Office of Internal Oversight called things as it saw them, as did Volcker (a former Federal Reserve chairman), who was asked by Secretary-General Kofi Annan to head the investigation committee.

But neither the audits nor the briefing note indicated corruption, and to make that clear Volcker told the New York Times before he released the audits that his investigation had not produced any evidence of corruption thus far.

The secretary-general is committed to reforms that can make the United Nations more effective. In the case of oil-for-food he intends to take action against any U.N. employee found guilty of wrongdoing. He has instructed all U. N. staff to cooperate with the Volcker investigation or face dismissal.

And yes, coordinating relief for the unprecedented tsunami disaster has stretched us, but the United Nations does not work alone. It is coordinating a huge effort by many players and, as you rightly note, we are also working with international financial experts to ensure that the more than $4 billion pledged so far is closely monitored, precisely so that people can be confident their generous donations are used to best effect.

Shashi Tharoor Under-Secretary-General for Communications and Public Information