Accused yet again by editorialists around town of unilateralism and of diplomacy that is too muscular, America’s U.N. ambassador, John Bolton, might point to a natural ally on the budget wars. “We do not agree with him one hundred percent,” Japan’s ambassador, Kenzo Oshima, told me recently, but when you listen to the details, it sure sounds like there is little daylight between him and Mr. Bolton.

America is responsible for 22% of Turtle Bay’s annual budget. Japan’s contribution is just under 20%. Mr. Oshima is well aware that the two top contributors, who are also more accountable to taxpayers than most member states, are also the most pushy when it comes to U.N. reform.

Like Americans, the Japanese ambassador said, the people in his country increasingly question what they get in return for the money they send to Turtle Bay. And like Americans, the Japanese now want to see “at least some reform” happening before they throw more money at the U.N. “We had this summit in September and what happened?” Mr. Oshima said, referring to the much ballyhooed gathering of heads of state that vowed to reinvent the multilateral mecca on the East River.

As of yet, none of the ambitious reform ideas have materialized. Zero. Zilch. Nada.

Japan’s first priority was reforming the Security Council, where it wants to join the elite five who enjoy permanent membership. But France and Britain in the 1970s secured the permanency of their seats by assuring that the only possible change is enlargement. Originally nine members strong, the council now has 15 members who find it hard to unite on anything. Further enlargement depends too much on regional rivalries, so Japan is out.

For the Bush administration the most important item is how the United Nations manages itself. Some modest management changes might be enacted this week, including a mandatory disclosure form that will force top officials to declare all of their assets. Short of losing a U.N. job, however, there is no consequence – such as, say, jail time – if an official forgets to declare an offshore bank account he or she might control.

Other management reform ideas, which mostly hinge on transferring control over budgets and personnel from the cronyism-driven General Assembly to the secretary-general, increasingly prove a hard sell. Most member states see this power shift as an American-led attempt at taking over an institution they see as the only place for them to balance out the world’s only superpower.

Then there is the ridiculous dance around human rights bodies. The Human Rights Commission is controlled by Cuba, Sudan, Libya, and Syria. Independent human rights experts try to outdo one another by denouncing Israel and America. Secretary-General Annan’s idea of creating a smaller and less noxious body, however, has so far hit a wall at the General Assembly.

Last week, Arab states also assured that no definition of terrorism would pass this year, as they insist that targeting civilians who are citizens of a Jewish state should be exempted. A credible anti-terrorism convention thus eludes the United Nations, relegating it to irrelevancy on the most burning issue of the day. Another reform idea, a peace-building commission, might be created but as of yet it is not clear whether it would become yet another useless Turtle Bay bureaucracy.

In other words, Mr. Annan’s only attempt at digging the United Nations out of its oil-for-food hole might have been noble but has so far led nowhere. Last week, he canceled a trip to Asia to meet with member states on a new crisis. The American and Japanese budget maneuvers worry his money people, who warn of delays in paying salaries.

Mr. Bolton says that while the regular two-year budget could be voted on, the U.N. secretariat should have spending authority for only three or four months. Any more money might lead member states to forget about reform. “I haven’t given up on the possibility that sweet reason will prevail and the opportunity for reform will fill the spirit of the General Assembly Hall,” Mr. Bolton said Friday.

I am not sure Japanese and American taxpayers agree with that optimism, as guarded as it is, but they should be happy that the men representing them at Turtle Bay fight for their concerns rather than for those of U.N. officials.