The report indicates that Uganda has also not responded to its queries.
The 111-page document makes no reference to an announcement last year by South Korean officials that Uganda had agreed to cut its military and police ties with North Korea.
President Yoweri Museveni made that pledge during a meeting with his South Korean counterpart in May 2016, the office of South Korea's president said at the time.
Ugandan Foreign Minister Sam Kutesa subsequently told NBS Television, “We are disengaging the cooperation we are having with North Korea as a result of UN sanctions.”
Last week's UN panel report said "lax enforcement" of sanctions has allowed North Korea to earn $270 million in foreign transactions since February this year.
North Korea has woven a web of "evolving evasion techniques" that are undermining the goals of UN Security Council resolutions, the report added.
Nikki Haley, US ambassador to the UN recently warned that the United States is considering restricting trade with countries that violate sanctions by doing business with North Korea.
Angola, the Democratic Republic of Congo, Eritrea, Mozambique and Namibia are also named by the panel of experts as subjects of UN investigation regarding sanctions violations.
Other African countries under probe are Angola, Benin, Botswana, Mali, Mozambique, Namibia and Zimbabwe for contracting North Korea's Mansudae Overseas Project Group for services, including provision of statues.
North Korea has had friendly relations with some African countries since the anti-colonial struggles of the 1960s, which it supported.