[1] The documentary – or "docutainment" according to Horowitz[2] – which began production in 2006, is a critique that depicts the United Nations as an organization that has drifted from its founding principles to the point where it now "enables evil and sows global chaos.

Also featured is evidence of the use of UN funds and equipment to support terrorist activity through complacency or complicity, including video footage of insurgents loading assault rifles and RPGs into a UN vehicle to make an escape.

As an example of UN bureaucrats' “foggy moral vision” he cites Kofi Annan's comment, apropos of Rwanda, that “the UN must stay impartial even in the face of genocide.”[9] In another segment, about the organization's failure to stop the killings in Darfur, Horowitz asks Sudan’s UN ambassador why his country stones gays after one sexual act but lesbians after four.

[2] Neil Genzlinger of The New York Times called U.N. Me "a sassy documentary that suggests the United Nations is doing more harm than good", saying "Mr. Horowitz, the on-camera gadfly, finds ways to work wit into decidedly unpleasant subject matter.

"[12] The New York Daily News described U.N. Me as a "Michael Moore-style exposé of the United Nations" and singled out a scene in which co-director Horowitz wandered through the halls of the UN building "searching for someone actually working at their desk".