What is it about supra-national bodies and money going missing?

To ad to the EU's appalling accounting procedures we can now add the United Nations. It seems that:

"Vast sums promised by rich nations including the UK to help developing countries tackle climate change cannot be accounted for, according to a study.
A total of 20 nations pledged up to 410 million dollars (£247 million) a year in 2001, resulting in a pot that should be worth well over 1.6 billion dollars (£963 million).

But only 260 million dollars (£157 million) has been paid into two United Nations funds earmarked for the purpose according to the latest figures, the BBC World Service investigation said.

The EU said the money was collected in "bilateral and multilateral deals", but was unable to provide data to back up the claim."