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<p>All organisations which receive funding from DFID are required to provide independently
audited financial statements. The United Nations Board of Auditors provides independent
external audit services for UN programmes while competitive bidding processes are
conducted to appoint auditors for other programmes.</p><p>Recent audits of DFID’s
programmes in the Occupied Palestinian Territories (OPTs) have been conducted by Talal
Abu Ghazaleh & Co, El Wafa and Price Waterhouse Cooper. Price Waterhouse Cooper
is regulated by the UK’s Financial Reporting Council.</p><p>Talal Abu Ghazaleh &
Co and El Wafa are based in Jordan and the OPTs respectively, and are therefore not
regulated by any British regulator. The National Audit Office, the principal state
audit body in the United Kingdom, also provides independent external audit of DFID’s
spending in the OPTs.</p>
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