What did the United Nations publication report?
The September 2025 Commission paper stated that a 2024 levy was applied to tax-exempt humanitarian agencies and forced the suspension of critical food aid, which is the Commission's published finding.
What did the World Bank later record?
A 2026 World Bank economic report cited the United Nations account when discussing non-oil revenue arrangements and humanitarian exemptions, so the later publication traces its statement to that earlier finding.
What does the record not establish by itself?
These reports do not publish the complete tariff, every exemption decision, the full payment chain or each agency's operational record, leaving those project-specific documents necessary for a transaction-level conclusion.
How should responsibility be described?
A careful account should identify the authority that set or applied the levy, the entity named in each invoice or collection record, the exemption claimed, and the dated decision that affected aid operations.