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 allegations. Thus, the Panel has focused extensively on the modalities, standards and comparative experiences regarding accountability for violations of international humanitarian and human rights law, including for distinct violations against groups with particular vulnerabilities, such as women and children. It has sought to provide as complete a picture as possible of the current approach of States and international organizations to this issue. It has also examined Sri Lanka’s domestic mechanisms relevant or potentially relevant to accountability to determine whether they fulfil Sri Lanka’s domestic and international obligations and the extent to which they reflect best international practices. Finally, the Panel has considered current policies of the Government related to accountability for final stages of the war. These policies include the creation of the Lessons Learnt and Reconciliation Commission (LLRC).

8. The Panel views accountability as a broad process for ascertaining the political, legal and moral responsibility of institutions and individuals for past violations of human rights and dignity; accountability necessarily includes the achievement of truth, justice, and reparations for victims and is integral to a larger dynamic aimed at achieving sustainable peace in a State after conflict. Later in this report, the Panel elaborates on the components of accountability, as well as the views of the Government of Sri Lanka concerning accountability.

9. Accountability standards and mechanisms cannot be examined in a vacuum, and the Panel’s Terms of Reference state that its advice to the Secretary-General should “hav[e] regard to the nature and scope of alleged violations”. The “nature and scope” refers to both the extent and the legal qualifications of the allegations. This provision thus required the Panel to gather information from a variety of sources in order to characterize the extent of the allegations, appraise them legally and provide the best possible advice to the Secretary-General regarding the implementation of the joint statement with regard to accountability. The Panel has not conducted fact-finding as that term is understood in United Nations practice, as it does not reach factual conclusions regarding disputed facts, nor did it carry out a formal investigation that draws conclusions regarding legal liability or culpability of States, non-state actors, or individuals.

10. Based on the Panel’s assessment of the allegations and the various modalities for accountability, the Panel has offered a set of recommendations for use by the Secretary-General in pursuit of accountability in Sri Lanka. The report is based on information and materials available to the Panel during the timeframe of its work.

11. From the inception of its work, the Secretary-General and United Nations senior officials made clear to the Panel that, although it reported to, and would ultimately provide advice to, the Secretary-General, it had the authority to work independently in the implementation of its mandate. Moreover, officials of the United Nations made clear the Panel’s independence to the Government of Sri Lanka on subsequent occasions.