In testimony to the Dutch parliament UN Watch's Hillel Neuer systematically demolishes the "independent review" by handpicked Hamas sympathizers like Catherine Colonna: https://www.youtube.com/watch?v=Ohi-Ry9iTbw&t=1590s
In Gaza UNRWA is Hamas and Hamas is UNRWA. Every UNRWA school has a tunnel entrance, teaches its students that their highest calling is to die a martyr's death killing Jews (not Zionists), that Islam tells them that Jews are the sons and daughters of apes and pigs, that ALL Jews, not just those in Israel are targets. Take a look at the UNRWA teachers' Telegram page--3000 members.
UN Watch testimony to the UN: https://unwatch.org/the-case-against-unrwa/
https://www.youtube.com/watch?v=caSdJ019oNA
The UNHCR could replace UNRWA tomorrow and do a much better job without letting Hamas steal the lion's share of the food aid that ends up for sale on the black market at inflated prices in Gaza street markets because "the aid is for the fighters", as Doha resident billionaire kleptocrat and Hamas politburo member Abu Marzouk said.