perpetuating Palestinian dependency, demonizing Israel, and funneling money from Western governments to line the pockets of the Palestinian Authority and purchasing arms for terrorists. In 2004, Emanuel Marx and Nitza Nachmias pointed out that many criticisms of the agency corresponded to its age, "including symptoms of inflexibility, resistance to adjust to the changing political environment, and refusal to phase out and transfer its responsibilities to the Palestinian Authority". In 2007, UNRWA initiated a reform program to improve efficiency. However, an internal ethics report leaked to Al Jazeera in 2019 alleged that, since 2015, the agency's senior management have consolidated power at the expense of efficiency, leading to widespread misconduct, nepotism, and other abuses of power among high ranking personnel. Responding to the Al Jazeera report, UNRWA issued a statement that both internal and external assessments of its management have been "positive":A recent report by an external group of experts (MOPAN) has just shown satisfactory (and at times very satisfactory) results of UNRWA's management and impact - which is particularly important for us during these times of intense political and financial pressure on the agency ... Similarly, the United Nations Board of Auditors recognized the quality of the management and leadership of UNRWA. Finally, the 2018 annual report recently presented by UNRWA's Department of Internal Oversight Services and Ethics Division - both independent bodies - to UNRWA's Advisory Commission (host countries and largest donors) confirmed these positive assessments. These reports testify to the strength of this Agency and are a matter of public record. Mandate-related controversies The mandate itself – including the definition of refugees The UNRWA definition is meant solely to determine eligibility for UNRWA assistance. However, some argue it serves to perpetuate the conflict. Under General Assembly Resolution 194 (III), of 11 December 1948, other persons may be eligible for repatriation and/or compensation, but are not necessarily eligible for relief under the UNRWA's working definition. Creating dependency rather than resettling refugees Although UNRWA's Mandate is only Relief and Works, the Wall Street Journal Europe edition, published an op-ed by Asaf Romirowsky and Alexander H. Joffe in April 2011 saying that despite UNRWA's "purported goal, it is hard to claim that the UNRWA has created any Palestinian institutions that foster genuinely civil society. Ideally, the UNRWA would be disbanded and Palestinians given the freedom – and the responsibility – to build their own society." The High Commission is mandated to