The Republic of Turkey recognizes the importance of mechanisms for accountability and transparency within the United Nations (UN), and is devoted to the improvement of these systems. Accountability and transparency are two major pillars in which the ethics of the United Nations’ stands. Without these standards, situations, such as the corruption in the dealings of the former Assembly President, arise; however, the UN has been stagnant many times in the adoption of resolutions to promote such. This is why Turkey takes note to resolutions such as A/RES/64/289, which enhances and reaffirms the need for system wide coherence as well as accountability and transparency, is a prime example. This resolution affirms accountability and transparency when improving funding for operations in the UN system, as well as reiterates the objective of harmonization of various UN systems to promote more efficient accountability and transparency. Turkey would also like to draw attention to the fact that it was decided administration and human resources should be accountable to member states, and not the UN system. Member states, in this way, will be able to handle their own affairs. Turkey notes, with appreciation, systems which promote accountability and transparency already in place, as well as cite instances of other committees efforts to do so. The Secretary-General’s position, for example, is one that is consistently monitored in the United Nations System. Each year, a resolution such as A/RES/70/255 is passed as an expounded progress report on the Secretary General. This holds he/she accountable for progress made towards a more accountable UN Secretariat, while also encouraging them to produce better results in the long run. This delegation would like to take note of systems in UNODC which promote accountability and transparency in the UN system. UNODC employs an Independent Evaluation Unit (IEU) to evaluate the Executive Director and UNODC once every four years. This is to ensure 1. An unbiased perspective on the committee and 2. That the committee is held accountable for its actions. The Delegation of Turkey reiterates its call upon any similar agencies to be added into the General Assembly, and also, expresses its appreciation to those who would support this.The Delegation of Turkey also emphasizes the importance of the protection of whistleblowers in these situations. The actions of these brave people should be commended by Member States, and encouraged to continue as future affairs commence. However, without the assurance of protection, there will be very little incentive or insurance for people to come forward with allegations due to fear of retaliation. This is why Turkey would like to affirm resolutions such as A/RES/71/283 which requests the Secretary General to enhance processes to ensure the protection of whistleblowers and encourage them to come forward. It also welcomes the establishment of anti-fraud and corruption framework as well as updating the policy for protection against retaliation. In these ways, the United Nations will be able to ensure the accountability of member states by being open to anyone with charges against them. The delegation of Turkey calls upon Member States to continue efforts in improving mechanisms for accountability and transparency, as well as protecting whistleblowers who come forward in its pursuit.