60 . MOPAN 2017-18 ASSESSMENTS . UNITED NATIONS RELIEF AND WORKS AGENCY FOR PALESTINE REFUGEES IN THE NEAR EAST MI 1.4 Analysis Source document UNRWA has a single integrated budget framework, which is composed of its Programme, Projects, and Emergency Appeals. The Programme Budget is funded predominantly by voluntary unearmarked contributions from UN Member States and other donors. Project funds are resourced by 100 per cent voluntary earmarked contributions. The non-core sources of funding are Emergency Appeals, which raise all of their funds from voluntary contributions, both earmarked and unearmarked. UNRWA is experiencing a systemic and sustained financial crisis with increasing difficulties of filling increasing end-of-year cash shortfall projections. Given this funding crisis, the agency has clearly prioritised expenditure on the priority areas of health and education, although protection, is largely funded by projects rather than core funding. There is clear evidence that the Agency has planned and implemented measures to prioritise the organisation’s expenditure and that its financial framework has been examined and reviewed regularly by the organisation’s governing body. 1, 2, 3, 7, 8, 10, 24, 31, 43, 44, 48, 55, 57, 60, 95, 118 In light of the funding crisis, the agency has launched a large fundraising effort; its #DignityIsPriceless taskforce (TF) to raise USD 500 million to bridge serious funding gaps that the agency faces as a direct response to drastic funding cuts from a major donor and is in the process exploring the development of a Trust Fund with the World Bank, and an Islamic Endowment Fund (Waqf ) with the Islamic Development Bank as alternative funding streams to provide the agency with further and flexible funding. The Waqf fund was first envisaged in a 2017 report by and announced at the OIC’s 7th Extraordinary Islamic Summit Conference in Istanbul in May 2018. MI 1.4 Evidence confidence High confidence KPI 2: Structures and mechanisms in place and applied to support the implementation of global frameworks for cross-cutting issues at all levels KPI score Satisfactory 2.39 UNRWA specifically considers the cross-cutting themes of gender, protection (including disability), and human rights within its programmes and operations and these cross-cutting areas are supported by dedicated policy statements, whether within the MTS or in specific documentation. Each of these areas are integrated to some degree within UNRWA’s results frameworks and there is evidence that capacity building of UNRWA staff in these areas has been undertaken and that there is accountability internally and externally for these cross-cutting areas, although limited programme resources available to support them. Human rights are enshrined in the highest level of UNRWS’s results framework in its goal statement and the MTS and Protection Strategy both incorporate objectives around human rights. For UNRWA, human rights and its work on protection are intrinsically linked. Protection, as defined in the MTS, is ‘what the Agency does to safeguard and advance the rights of Palestine refugees, including through the direct provision of services and other activities.’ UNRWA has very limited core resources from the programme budget allocated to protection. In 2016, UNRWA established the UNRWA Headquarters Protection Division as well as dedicated protection teams across all of the Agency’s fields of operations to further its protection work. The agency has a dedicated Protection Strategy which outlines the roles and responsibilities of different stakeholders in UNRWA in terms of delivering on protection and human rights; This brings together key activities to promote protection of human rights such as the Agency’s long-standing engagement with the international human rights system under the Agency’s Framework for such engagement, led by the Department of Legal Affairs in co-ordination with protection functions. UNRWA’s Gender Equality Strategy (GES) 2016-21 covers the same time period as the MTS. The GES was rolled-out in 2017 with actions plans agreed to be all field offices and cascading presentation to all departments and field offices and is monitored annually. Strengthening UNRWA’s gender architecture has been identified as a priority for the GES as structurally there is some inconsistency as to where gender ‘sits’ across the organisation and there are limited ‘core’ resources allocated to gender. UNRWA is engaged with at the UN system-wide gender mainstreaming accountability framework to strengthen its accountability in meeting GEEW results.