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 no longer met and hence Gaza is no longer occupied." She disagrees that Israel cannot therefore be held responsible for the situation in Gaza because: "Nonetheless Israel continues to exercise an important level of control over the Gaza Strip and its population, making it difficult to accept that it would no longer have any obligations with regard to the Strip. ... the absence of occupation does not mean the absence of accountability. This responsibility is however not founded on the law of occupation but on general international humanitarian law, potentially complemented by international human rights law". Avi Bell argues that