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Title page 1

Contents 3

Highlights 2

Letter 5

Background 9

History of UNRWA 9

UNRWA's Educational Program and the Textbooks It Uses 10

State and USAID Involvement in Education in the West Bank and Gaza 11

The Gaza Conflict 11

State Funded UNRWA Education in the West Bank and Gaza, and USAID Directly Supported Education in this Region 14

State Provided an Estimated $375 Million to Support UNRWA's Educational Activities in 2018 through 2024 14

Some USAID Programs Included Educational Components, but USAID Did Not Provide Funding to UNRWA 18

UNRWA Took Steps to Identify and Address Problematic Content, and State Monitored These Efforts 20

UNRWA Has Taken Steps to Identify and Address Problematic Content 20

UNRWA Faced Challenges Delivering Education 29

UNRWA Has Taken Steps to Update Its Mechanisms to Identify and Address Problematic Content in Response to Criticism 32

State Supported and Monitored UNRWA's Mechanisms to Identify and Address Problematic Content 34

Since 2018, State's Required Reporting on UNRWA Activities Met Some, but Not All, Requirements 35

State Submitted Reports to Congress, But Half Were Late and Most Omitted Required Information 36

State Did Not Consistently Follow Procedures for Ensuring Accurate Reports on UNRWA Activities 38

Agency Comments 39

Appendix I: Objectives, Scope, and Methodology 41

Appendix II: Comments from the United Nations Relief and Works Agency for Palestine Refugees in the Near East 45

Appendix III: GAO Contact and Staff Acknowledgements 47

Tables 3

Table 1. Number of Issues Identified by UNRWA in Its 2024-2025 Rapid Review of Palestinian Authority Textbooks Used in Its Schools 24

Figures 3

Figure 1. United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA) School in the West Bank 10

Figure 2. Map of the West Bank, Gaza, and Surrounding Countries 13

Figure 3. Estimated U.S. Contributions to UNRWA's Program Budget Used for Education Activities in the West Bank and Gaza (Calendar Years 2018-2024) 16

Figure 4. Source of Total UNRWA Program Budget Funding, Calendar Year 2023 17

Figure 5. UNRWA's Criteria for Identifying Problematic Material in Palestinian Authority Textbooks Used in UNRWA Schools 22

Figure 6. Digital Learning Center at an UNRWA School in the West Bank 25

Figure 7. Overview of UNRWA's Rapid Review Process and Critical Thinking Approach in the West Bank and Gaza 27

Figure 8. GAO's Analysis of the Department of State's Compliance with Congressional Reporting Requirements on UNRWA's Educational Activities, Fiscal Years 2018-2024 38