a) The escalating attacks on UNRWA are part and parcel of a political scheme intending to liquidate the issue and rights of Palestinian refugeesand IDPs, particularly the right of return to their homes of origin and properties. b) The attack is systematic and falls within a multimodal strategy. It includes reducing UNRWA’s General Fund Programme Budget, placing conditions on the disbursement of contributions, and exerting pressure on UNRWA to reduce both the quantity and quality of services. It also involves pressure and/or incentives to transfer UNRWA’s responsibilities to host countries and charge Arab states, particularly the Gulf states, with the financial burden. International non-governmental organizations, and local organizations and institutions will be encouraged to implement tasks, which originally fall within UNRWA’s mandate. This strategy also advances the notion that UNRWA is an opponent of Palestinian refugees, that it does not have the necessary competence, and that it perpetuates the Palestinian refugee issue. c) Methods and tools that give rise to the UNRWA crisis mainly include: § Reducing contributions: The reason states reduce their contributions to UNRWA’s budget is not attributed to states’ financial inability. Rather, this is a tool for cutting off sources of financing and, by consequence, effectively terminating UNRWA. These states recognize the impossibility for the UNGA to adopt a cessation or termination resolution. § Growing UNRWA’s emergency and project based budget at the expense of the Agency’s General Fund: The UNRWA general budget, earmarked to cover basic needs and core programmes, has fallen short in view of the growing UNRWA project and emergency budget which has accounted for nearly half the contributions the Agency receives. § Placing the financial burden on Arab states: Under the pretext of burden sharing, Arab states will have a growing contribution to UNRWA’s General Fund. This will be accompanied by the imposition of involuntary integration and resettlement. § Restricting disbursements: Conditions are placed on the disbursement of grants offered by some states, restricting UNRWA’s ability to distribute the budget in a manner that serves its core programs and basic services. 14