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REPORT OF THE SECRETARY-GENERAL’S PANEL OF EXPERTS ON ACCOUNTABILITY IN SRI LANKA

Executive Summary

On 22 June 2010, the Secretary-General announced the appointment of a Panel of Experts to advise him on the implementation of the joint commitment included in the statement issued by the President of Sri Lanka and the Secretary-General at the conclusion of the Secretary-General’s visit to Sri Lanka on 23 March 2009. In the Joint Statement, the Secretary-General “underlined the importance of an accountability process”, and the Government of Sri Lanka agreed that it “will take measures to address those grievances”. The Panel’s mandate is to advise the Secretary- General regarding the modalities, applicable international standards and comparative experience relevant to an accountability process, having regard to the nature and scope of alleged violations of international humanitarian and human rights law during the final stages of the armed conflict in Sri Lanka. The Secretary-General appointed as members of the Panel Marzuki Darusman (Indonesia), Chair; Steven Ratner (United States); and Yasmin Sooka (South Africa). The Panel formally commenced its work on 16 September 2010 and was assisted throughout by a secretariat.

Framework for the Panel’s work

In order to understand the accountability obligations arising from the last stages of the war, the Panel undertook an assessment of the “nature and scope of alleged violations” as required by its Terms of Reference. The Panel’s mandate however does not extend to fact- finding or investigation. The Panel analysed information from a variety of sources in order to characterize the extent of the allegations, assess which of the allegations are credible, based on the information at hand, and appraise them legally. The Panel determined an allegation to be credible if there was a reasonable basis to believe that the underlying act or event occurred. This standard gives rise to a legal responsibility for the State or other actors to respond. Allegations are considered as credible in this report only when based on primary sources that the Panel deemed relevant and trustworthy. In its legal assessment, the Panel proceeded from the long- settled premise of international law that during an armed conflict such as that in Sri Lanka, both international humanitarian law and international human rights law are applicable. The Panel applied the rules of international humanitarian and human rights law to the credible allegations involving both of the primary actors in the war, that is, the Liberation Tigers of Tamil Eelam (LTTE) and the Government of Sri Lanka. Neither the publicly expressed aims of each side (combating terrorism, in the case of the Government, and fighting for a separate homeland, in the case of the LTTE), nor the asymmetrical nature of the tactics employed affects the applicability of international humanitarian and human rights law.

Sri Lanka is a party to several human rights treaties which require it to investigate alleged violations of international humanitarian and human rights law and prosecute those responsible; customary international law applicable to the armed conflict also includes such obligations. In addition to underscoring these legal obligations, in providing its advice to the Secretary-General, the Panel has drawn heavily on the international standards expressed in various United Nations documents and views of treaty bodies. These sources express the core understanding that

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