We've been over this tired old ground, before.
The UN sanctions were instigated in the early 1990's - under a separate Sec.Gen (De Cuelliar) and then renewed by the subsequent Sec. Gens (Boutrous-Galli and Annan).
The UN Oil for Food program is controlled by means of an escrow account in New York - which means that all oil revenue was to deposited in to an account controlled by signaturies, since the early 1990's.
Annan did not implement this program - nor is a signatury to this escrow account.
If there is any money missing - try those usuary charging bankers.
After all, we both know all about bankers don't we - we know where their
affiliations lie.
Perhaps you'd like to answer that one.