GAO discussed issues regarding reforms at the United Nations Educational, Scientific, and Cultural Organization (UNESCO). GAO noted that UNESCO: (1) oversight, accountability, and responsiveness have improved because the UNESCO Executive Board is taking on broader oversight responsibilities for administrative and financial issues; (2) program management reforms involve prioritizing resources, instituting new planning criteria, and conducting impact evaluations; (3) has improved personnel management by introducing merit-based performance appraisals, but needs to improve controls over consultants and temporary employees; (4) has improved its budgeting process and presentation; and (5) needs to continue to implement reforms including decentralization, program planning, and personnel management.