DETAILED ASSESSMENT OF UNRWA PERFORMANCE. 29 of UNBOA recommendations. The Department of Internal Oversight Services (DIOS) framework provides a basis for identifying areas that should be (internally) audited or/evaluated. Internally, progress on provisions set out in the 2014 DIOS roadmap has been slow. Funding constraints have been a factor, and their full effects are yet to be fully realised. The mission of DIOS is to provide internal oversight services that add value to and support UNRWA in achieving its mission by strengthening accountability, transparency, integrity and learning within the Agency. DIOS fulfils its internal oversight role through independent and objective assurance (internal audit and inspection) and advisory services, evaluation, and investigation. Any issues affecting the ability of DIOS to operate independently are reported to the Advisory Committee on Internal Oversight and mentioned in the DIOS annual report submitted to the Advisory Commission. The Assurance and Advisory Services Division within DIOS carries out UNRWA’s internal audits and monitors the implementation of audit recommendations. The DIOS annual work plan outlines planned audits and the rationale for selection. UNRWA has a robust system of internal controls that are intended to safeguard assets, ensure adherence to regulations and rules including management policies and procedures, and prevent fraud. UNRWA has an up-todate (2015) Anti-Fraud and Anti-Corruption Policy and a well-developed framework of roles and responsibilities for implementation. The risk of fraud and corruption is managed as part of the Agency’s enterprise risk management system. Managers are required to identify and assess the risks of fraud and corruption in their field or headquarters programmes, projects or support service areas. On an annual basis, findings from investigations are analysed to identify trends and areas where more resources should be devoted and to make recommendations to improve processes and practices. Lack of staffing has hampered the role of internal oversight through DIOS. This is compounded by the limited internal demand for formal evaluations. UNRWA faces challenges in decentralised investigations, in particular in terms of ensuring investigations are handled consistently across the organisation and regarding the workload of the focal points assigned to each field of operations. Recruitment is underway for additional investigators to handle, among other cases, specialised sexual exploitation and abuse and sexual harassment matters. There are clear expectations and processes regarding staff reporting of incidents. UNRWA’s Core Values and Standards of Conduct and its Handbook on Ethics outline organisational expectations around the reporting of incidents. Standard operating procedures were developed and implemented in 2017 for reporting on incidents with staff or assets. UNRWA annually prepares reports on cases of sexual exploitation and abuse, breach of neutrality, and fraud. The Agency has a whistle-blower protection policy. A review of whistle-blower policies and practices in UN organisations, conducted by the Joint Inspection Unit in 2018, found UNRWA to be one of only two agencies that met all the requirements for providing staff with comprehensive and independent channels for reporting misconduct and/or wrongdoing confidentially and anonymously, including to external entities, and that had specific provisions for reporting on the executive head and the head of the oversight office.