A/HRC/43/66 Contents Page 2 I. Mandate and background ................................................................................................................. 3 II. Nature of illicit funds ....................................................................................................................... 4 III. Freezing illicit funds......................................................................................................................... 5 IV. Approach guided by the findings of the High-level Panel on Illicit Financial Flows from Africa ....................................................................................................................................... 6 V. Obligations of countries of destination to allow the utilization of non-repatriated funds ................ 7 VI. Proposed courses of action ............................................................................................................... 10 VII. Joint Fund for the 2030 Agenda for Sustainable Development ........................................................ 12 VIII. Conclusions ...................................................................................................................................... 12