The French government ordered the destruction of the tiny air force of its former colony last November after two Ivorian warplanes attacked a French peacekeepers' base in the rebel-held town of Bouake, killing nine French soldiers and a US aid worker.
Since then, the Ivorian government "has sought to repair, maintain ad rebuild FACI (Ivorian air force) as a political statement that air power provides the government with a military advantage that the FN (New Forces rebels) do not have," UN experts said in their report sent to the UN Security Council.
Greece's UN envoy Adamantios Vassilakis said if the Ivorian government was found to have rebuilt its air assets, this would be a violation of the UN arms embargo imposed on the west African country a year ago to force an end to fighting between government and rebel forces.
"So far we have not assessed (that it has done so)," Mr Vassilakis, who chairs the Security Council's sanctions committee and visited Ivory Coast last month, told reporters.
UN experts who monitor the UN arms embargo quoted Ivorian officials as saying that eight Belarus nationals and two Ukrainian aviation technicians were currently under contract to work on Ivorian air assets, especially MI-24P helicopters.
The experts also said there was a question mark on the ownership of two Mi-8T helicopters.
The choppers have been linked to Ivory Coast and are currently being renovated at Togo's Lome airport in the hangar of Darkwood, a security firm owned by Robert Montoya, a Frenchman.
If the Ivorian government was found to own the helicopter, this would be a violation of the UN embargo, diplomats said.
Mr Montoya is an agent of the Belarus armament firm BSVT for west Africa and his firm Darkwood is believed to have handled two thirds of Ivorian military procurement between 2002 and 2004.
The report said Mr Montoya claimed to own the Mi-8T but has been unable to provide contract documents to prove it.
The experts also said all of Ivory Coast's surviving and damaged air assets were moved to the airbase at Abidjan international airport.
Those assets include two MI-24V helicopters without the blades for their main rotor and one functioning MI-24P with blades, along with four SU-25 aircraft frames and eight separated wings.
An MI-8T military transport helicopter was also moved to Abidjan airbase in early 2005 and subsequently cannibalized for spare parts, the report said.
"There has been a steady number of (UN) reports of foreign technicians working on the AN-12, the Mi-8T carcass and the Mi-24P helicopter at the Abidjan airbase," the report added.
The experts noted that the UN embargo was hampering efforts by Ivorian authorities to procure spare parts abroad, including spare parts for its PUMA helicopters.
Ivory Coast has been divided and in a state of crisis since war broke out in 2002, pitting President Gbagbo's government against rebels who control the north of the country.