Gaza Strip support its annual budget. In April 2012, the Hamas government in Gaza approved its budget for 2012, which was up 25 percent year-on-year over 2011 budget, indicating that donors, including Iran, benefactors in the Islamic world, and Palestinian expatriates, are still heavily funding the movement. Chief of Gaza's parliament's budget committee Jamal Nassar said the 2012 budget is $769 million, compared to $630 million in 2011. The Gaza Strip is located in the Middle East (at ). It has a border with Israel, and an border with Egypt, near the city of Rafah. Khan Yunis is located northeast of Rafah,
Gaza Strip Human Rights Watch has declared at the UN Human Rights Council that it views Israel as a "de facto" occupying power in the Gaza Strip, even though Israel has no military or other presence, because the Oslo Accords authorize Israel to control the airspace and the territorial sea. In his statement on the 2008–2009 Israel–Gaza conflict, Richard Falk, United Nations Special Rapporteur wrote that international humanitarian law applied to Israel "in regard to the obligations of an Occupying Power and in the requirements of the laws of war." Amnesty International, the World Health Organization, Oxfam, the International Committee of the