112 . MOPAN 2017-18 ASSESSMENTS . UNITED NATIONS RELIEF AND WORKS AGENCY FOR PALESTINE REFUGEES IN THE NEAR EAST MI 11.1 Analysis Source document Seven evaluation reports discuss challenges associated with resource and cost efficiency. • The Evaluation Report of the Office of the Internal Oversight discusses UNRWA’s mixed success to increase cost-effectiveness in poverty reduction by a special hardship case model, where eligibility is based on refugee status, to the social safety net model, where eligibility is based on need, thus focusing on the most vulnerable. The resulting cost-efficiency of this reform has not yet been determined. The report also highlights mixed levels of efficiency in the UNRWA’s health programming where UNRWA generally compared favourably with host authorities on health sector efficiency largely because UNRWA internalised costs rather than relying on contractors to provide services. Simultaneously though, UNRWA’s inadequate budget led to stock shortages. • The Evaluation of the E-Health Project reports an extended development phase due to lack of available funds to test the system and subsequently higher than necessary costs. Also, the evaluation found that a lack of dedicated fulltime e-Health technical staff from the beginning created challenges to deliver in a timely manner and to produce clear costing. The evaluation found that the project had made insufficient use of basic management tools for system planning, which could affect forecasts for future system developments and jeopardise funding availability to keep the system in place and running. • High costs are highlighted in three evaluations: The Evaluation of the Transition to E-Cards indicates that the costs of the targeting process for UNRWA and recipients are high in relation to the value of the transfer received, but competent social workers provide more value through referrals and access to additional support. Overall changes in programme costs have resulted in a shifting of 9, 61, 63, 66, 77, 89, costs to recipients and other budget lines rather than efficiency gains. Missed opportunities to 133, 141, 142 save costs prevented UNRWA from using such savings to mitigate cost fluctuations for recipients. The Evaluation of Improvement of Living Conditions of Vulnerable Palestine refugees in Jerash Camp found that contractor costs were more than 50 per cent above market rates. The evaluation concludes that elements of the project were cut to save money but there would have been budget available had it not been for excessive contractor costs, inadequate planning and documentation of the process. • The Gender Initiative Evaluation, while lacking conclusive cost-effectiveness data, suggests that some of the project elements (GBV component) might not be cost effective given that high-cost sessions have been conducted for women who may or may not be able to access the sessions suggesting that the programme’s cost model its targeting have not been effective. • The Replacing Rented Schools at Jabal Al Taj Evaluation suggests that the project is expected to generate significant financial savings. It is reported in management results, that UNRWA has transitioned from the provision of in-kind food assistance to a cash-based transfer approach in Jordan, Lebanon and the West Bank and it is hoped that this this new distribution modality will reduce administrative and distribution costs associated with the delivery of in-kind assistance and provide recipients with greater freedom of choice and access to a wider range of healthy food options. However, an external evaluation notes concerns around inflation and price shocks which could affect the impact of this move and that the overall transfer costs per person have increased with the transition to cash. MI 11.1 Evidence confidence High confidence