In a report due out tomorrow, Mr. Annan will come under fire for failing to recognize potential conflicts of interest relating to his son, Kojo, who worked for a Swiss company that was awarded contracts under the oil-for-food scheme.
The criticism is expected to focus on three previously undisclosed meetings that Kofi Annan attended with executives from the company, Cotecna, between 1997 and 1999.
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The commission, headed by Paul Volcker, the former chairman of the Federal Reserve, will also report that Mr. Annan failed to identify serious administrative problems within the United Nations.
Volcker will speak at noon. Kofi will respond at 3:00 PM.