In the context of the ongoing UN reforms - and particularly the November 2006 High-level Panel Report on UN System-wide Coherence in the Areas of Development, Humanitarian Assistance, and the Environment - King Zollinger was asked by the United Nations in December 2006 to help advance the One UN Initiative in Viet Nam that aims to enhance the coherence, effectiveness and efficiency of UN operational activities in that country. More specifically, in connection with preparations for establishing a unified UN Budget, we analysed the various funding modalities of the UN organizations in Viet Nam and conducted interviews with donors as to their interest in and capability of re-programming and providing additional funds in support of the One UN Initiative. Apart from their immediate importance for moving ahead in Viet Nam, our findings and process methodology can serve as a useful input into similar exercises in other parts of the world. Contact: Urs Zollinger