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<classification authority="sudocs">GA 1.13:NSIAD-96-23</classification>
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 <subject>Accountability</subject>
 <subject>Foreign economic assistance</subject>
 <subject>Financial management</subject>
 <subject>International relations</subject>
 <subject>International cooperation</subject>
 <subject>Budget outlays</subject>
 <subject>Human resources utilization</subject>
 <subject>Budget authority</subject>
 <subject>Risk management</subject>
 <subject>Economic analysis</subject>
 <identifier>West Bank</identifier>
 <identifier>Gaza</identifier>
 <identifier>Palestine</identifier>
 <identifier>Israel</identifier>
 <identifier>Persian Gulf War</identifier>
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<titleInfo>
 <title>Foreign Assistance: PLO&apos;s Ability to Help Support Palestinian Authority Is Not Clear</title>
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<abstract>Pursuant to a congressional request, GAO reviewed the Palestine
Liberation Organization&apos;s (PLO) finances, focusing on whether: (1) PLO
is able to help finance operations in the West Bank and Gaza; (2)
international donors have effectively analyzed the need to help fund the
Palestinian Authority&apos;s operating expenses; and (3) appropriate controls
are in place to ensure that donor funds are adequately accounted for.&lt;p/&gt;GAO found that: (1) some PLO expenses have been subsumed under the
Palestinian Authority&apos;s budget, but several traditional PLO revenue
sources have not been included in the Authority&apos;s budget; (2) donor
contributions accounted for 68 percent of the Authority&apos;s budget in 1994
and 45 percent in 1995; (3) in an effort to eliminate the Authority&apos;s
reliance on external assistance, donors are calling on the Authority and
Israel to increase domestic tax revenues and revenue transfers from
Israel; (4) international donors have not paid adequate attention to the
Authority&apos;s expenditure plans which require large outlays to fund high
staffing levels; (5) accountability concerns about the use of donor
funds should be mitigated by the fact that most aid is being disbursed
through traditional channels which utilize established financial control
procedures; and (6) although the donors have implemented financial
controls that should reduce the risk of mishandled funds, the
effectiveness of these controls is unclear.</abstract>
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<note>Letter Report</note>
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<subject>
 <topic>Accountability</topic>
 <topic>Foreign economic assistance</topic>
 <topic>Financial management</topic>
 <topic>International relations</topic>
 <topic>International cooperation</topic>
 <topic>Budget outlays</topic>
 <topic>Human resources utilization</topic>
 <topic>Budget authority</topic>
 <topic>Risk management</topic>
 <topic>Economic analysis</topic>
 <topic>West Bank</topic>
 <topic>Gaza</topic>
 <topic>Palestine</topic>
 <topic>Israel</topic>
 <topic>Persian Gulf War</topic>
 <topic>Iraq</topic>
 <topic>Kuwait</topic>
 <topic>Lebanon</topic>
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