The US is the illegal attacker in Iraq, not the legal authority. According to the UN's own charter, one country is not allowed to conquer another or rule its people, and the UN is supposed to oppose this kind of crime, not make the crime the authority.
Ordinarily, the fact that a country's leader was overthrown in an illegal invasion does not mean that it wasn't really the government of that country.The UN is not treating the US as the equal of other countries under law, but is giving it huge and illegal authority over other people's countries.
The monitoring board, created by the United Nations specifically to oversee the Development Fund - which includes Iraqi oil revenues but also some money seized from Saddam Hussein's government - said because the audits were continuing, it was too early to say how much of the $208 million should ultimately be paid back.
Once the audits are completed, said the board member, who asked not to be identified because he did not want to be seen as speaking for the United Nations, the results will give the Iraqi government "the right to go back to K.B.R. and say, 'Look, you've overbilled me on this, this is what you could repay me.'"
There is considerable evidence for the idea that the US invaded Iraq to control its oil, but this is treated as only a suspicion. Compare this to the treatment of claims by the US that its goal is to free the Iraqis, for which there is massive counterevidence, but which is treated as a fact.
But Louay Bahry, a former Iraqi academic who is now at the Middle East Institute in Washington, said the board's findings would stoke suspicions on the street in Iraq, where there had always been fears that the United States invaded the country to control its oil resources.
The monitoring board authority extends only to making recommendations on any reimbursement. It would be up to the United States government to decide whether to make the payments, and who should make them.
"Something like this will be caught in the Iraqi press and be discussed by the Iraqi general public and will leave a very bad taste in the mouth of the Iraqis," Mr. Bahry said. "It will increase the hostility towards the United States."