A/HRC/43/56 Bank of South Sudan on behalf of the Authority.31 The National Revenue Authority (NRA) Act mandates that, of the total amount collected, only 2 per cent is to be retained by the Authority 32 for its operations – the only payment due to the Authority by law – while the remainder is to be remitted to the Government’s consolidated account. The Commission has in its possession credible evidence indicating that, for September 2019, 56 per cent of total non-oil revenue collected in South Sudan was remitted to the Authority account, while only 42 per cent was remitted to government account. 33 40. Evidence in the Commission’s possession for October and November 2019 confirmed that almost 80 per cent of non-oil revenue collected was diverted to the operation account of the National Revenue Authority, while only 20 per cent was sent to the government account maintained in Nairobi.34 The Commission received confirmation in a confidential meeting held on 2 September 2019 that funds diverted to the operation account of the Authority do not reach the Government as required by law. In October 2019, the acting Commissioner General further claimed that the public release of monthly statistics itemizing the collections made by the Authority, as published from January to mid-August 2019 (a practise initiated by the former Commissioner), was not required by law, and therefore discontinued the initiative, increasing State secrecy surrounding revenue collection and expenditures. 41. By mid-July 2019, the National Revenue Authority had reportedly collected more than $36 million (7 billion South Sudanese pounds) from non-oil sources.35 The Commission received credible information in a confidential meeting held on 2 September 2019 that millions in dollars of incoming public revenues had vanished in September and October and were not paid into the regular account of the Authority. For the past 10 years, the AuditorsGeneral of South Sudan have been unable to effectively carry out their functions or to submit reports in compliance with auditing norms and standards owing to the Government’s refusal to publish and receive such reports, thereby undermining the State’s capacity to achieve the Sustainable Development Goals. 2. Violations and alleged crimes: findings 42. South Sudan acceded to the United Nations Convention against Corruption in January 2015, and signed (but has not yet ratified) the African Union Convention on Preventing and Combating Corruption in January 2013. Both treaties prohibit Member States from engaging in or pursing policies that encourage corruption or the embezzlement of public resources. South Sudan has also established an anti-corruption commission, the role of which is to protect public resources and investigate cases of corruption and the misuse of public resources.36 43. On the basis of the foregoing information, the Commission has reasonable grounds to believe that members of the Government have engaged in acts that amount to economic crimes, including tax evasion, money laundering, bribery, using one’s position to influence decisions in the allocation of State resources, and using public funds for personal gain and advantage, while having direct knowledge that their conduct would not only unduly enrich them but would also deprive the Government of resources essential to providing vital services to civilians and improve social welfare. 44. The Commission will release its detailed findings on economic crimes, including lack of transparency and civilian oversight, national revenue diversion and illicit financial flows, in a conference room paper (A/HRC/43/CRP.2), with an emphasis on how economic crimes frustrate the enjoyment of key economic, social and cultural rights, including access to adequate food, education and health care, and their disproportionate impact on children, leading to high levels of infant mortality. 31 32 33 34 35 36 Confidential documents on file with the Commission. Confidential meeting, 23 October 2019. Confidential documents on file with the Commission. Ibid. “South Sudan collects 36 mln USD tax from non-oil sources”, Xinhua, 12 July 2019. Anti-Corruption Act (2009); Transitional Constitution, para. 147. 11