A/HRC/44/43/Add.2 Mission to Support the Fight against Corruption and Impunity in Honduras failed and that its mandate has not been renewed. The conclusion of the Mission’s work adds to the concerns already expressed by the Working Group regarding the amendments to the new Criminal Code, which will reportedly reduce criminal penalties for embezzlement, fraud, illicit enrichment and drug trafficking, potentially allowing corrupt officials to avoid serving any time in prison. 85. Moreover, through legislative decrees Nos. 116-2019 and 117-2019, Congress has imposed measures that make it very difficult to investigate crimes of corruption in the country. Decree No. 116-2019 includes the reactivation of the departmental social fund that allows members of Congress and public officials to receive and execute public funds for social works. Among its provisions, it grants the Higher Court of Audit – the entity responsible for ensuring proper use of State assets and resources – three years to audit funds, during which time public officials may not be investigated nor charged by the Public Prosecutor’s Office for improper use of resources. If the Court determines that the funds have been used improperly, those responsible have a period of four years to return the funds before they may be criminally charged. At the same time, decree No. 117-2019 has restored parliamentary immunity for matters relating to its legislative functions. These developments are a cause for great concern, since the misappropriation of public resources through the Fund has been the focus of several investigations by the Mission to Support the Fight against Corruption and Impunity in Honduras and the Special Prosecution Unit to Fight Corruptionrelated Impunity. 86. These developments represent a serious setback in the fight against corruption and impunity, and call into question the political will and determination of institutions that should address these endemic problems. A. National human rights institution 87. The Working Group met with the National Commission on Human Rights (CONADEH), a constitutional body with a strong mandate to protect and promote human rights. The Commission expressed its commitment to advancing implementation of the Guiding Principles. Article 16 of the organic law on the National Commissioner for Human Rights (decree No. 153-95) gives the Commission the mandate to investigate complaints of alleged human rights violations committed by the public administration or private entities when they undertake public functions. The Commission has, however, interpreted its mandate broadly, and also addresses human rights abuses committed in the private sector. 26 The Working Group encourages the Commission to advocate for amending the law to explicitly extend its mandate to address all acts and omissions by the private sector when they have an impact on the whole spectrum of human rights.27 88. In the meetings that the Working Group held with representatives of civil society, many expressed a lack of confidence in the Commission and its ability to deliver on its mandate effectively, especially in the context of business-related human rights abuses and the protection of human rights defenders. The accreditation of the Commission in November 2019 of A status is a welcome development that should prompt it to strengthen its mandate and to develop a more proactive strategy to prevent and address cases relating to harm to people and the environment by businesses, including by facilitating access to effective remedy. The Commission should be provided with adequate funding and capacity in order to discharge its mandate effectively. 89. The Working Group is concerned that the Commission was considering the creation of a certification mechanism for companies with respect to human rights and responsible business conduct. This should not be the role of a national human rights institution, which should not give the impression that it is providing public assurances or its seal of approval about whether a business does in fact respect human rights. 26 27 See www.ohchr.org/Documents/Issues/Business/Remedy/CONADEH_Honduras.pdf. See https://nhri.ohchr.org/EN/AboutUs/GANHRIAccreditation/Documents/SCA%20Report% 20October%202019%20English.pdf?Mobile=1. 15