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WASHINGTON — Two ruling Palestinian factions have been battling for control over what was expected to be billions of dollars in donations to reconstruct the Gaza Strip, a report said.

The Gatestone Institute asserted that Fatah and Hamas intensified their rivalry in an effort to become the address for Arab and Western donors.

In a report, the institute cited accusations between the two movements of corruption and embezzlement of hundreds of millions of dollars in international aid to the Palestinians.

“Without a proper mechanism of accountability and transparency, hundreds of millions of dollars are likely to find their way into the bank accounts of both Hamas and Fatah leaders,” the report, titled “Hamas and Fatah Already Fighting Over Gaza Funds,” said.

Author Khaled Abu Toameh, a leading Israeli analyst of the Palestinians, said the Fatah-Hamas rivalry has focused on garnering support at a proposed international conference to reconstruct the Gaza Strip in the aftermath of the war with Israel in July and August 2014. The parley, expected to be held in Cairo, highlighted the failure of the reconciliation accord between the two movements, which included a unity Palestinian Authority government.

The PA has acknowledged widespread corruption and embezzlement regarding donor funds. The PA Anti-Corruption Commission reported the retrieval of $70 million in funds embezzled by PA officials.

At the same time, Fatah has accused Hamas of stealing $700 million in international aid meant for Gazans. Fatah did not cite the source of the foreign money since the ceasefire in August.

“Hamas and Fatah know that hundreds of millions of dollars will sooner or later be allocated by Arab and Western donors for the reconstruction of the Gaza Strip,” the report, dated Sept. 20, said. “The two parties are determined to lay their hands on the funds, knowing that he who controls the money controls the people.”

Still, Fatah and Hamas were said to be desperate for cash. In mid-September, Hamas security officers were said to have raided the Bank of Palestine in Gaza City and made off with $750,000 in cash. The money was said to come from an account of the Palestinian Jawal Cellular Co.

At the same time, Fatah has accused its own members of stealing public funds. Dozens of Fatah members in the Gaza Strip urged PA Chairman Mahmoud Abbas to investigate the embezzlement of funds meant for Palestinian families.

“A Palestinian Authority official bought chocolate for 300 Shekels [$90] while our men are being ignored and cannot afford to use public transportation or feed their children,” an unidentified Fatah official was quoting as saying.

Abu Toameh urged Arab and Western states to institute a mechanism to prevent stealing of donor funds. He did not elaborate.

“Without a proper mechanism of accountability and transparency, hundreds of millions of dollars are likely to find their way into the bank accounts of both Hamas and Fatah leaders,” the report said.

  Fatah fight over hundreds of millions in donations to rebuild Gaza Strip, Gaza Strip, Hamas, Jawal Cellular Co., Khaled Abu Toameh, Mahmoud Abbas