A/HRC/25/23 budgetary considerations. It should enjoy the broadest possible mandate covering the entire period of the conflict and the whole territory. It should be based on a broad national consultation process, which should include the views of victims and survivors and of civil society organizations from all parts of the country. Lessons must be learned from the failure of past commissions of inquiry to ensure that any new mechanism enjoys the independence and powers necessary to be effective. For instance, any comprehensive truth mechanism should be established on a specific legislation meant for the mechanism, not under the currently flawed Commission of Inquiries Act. 46. The High Commissioner notes that it would not be permissible for any truth mechanism to grant amnesties that prevent the prosecution of individuals who may be criminally responsible for war crimes, genocide, crimes against humanity or gross violations of human rights, including gender-specific violations. A truth commission should consider seeking international support, for example special technical, legal and policy assistance, as well as the involvement of international investigators to assist the process. Lastly, any such truth commissions should be complemented by comprehensive and coherent transitional justice mechanisms and processes that include prosecution, reparations, vetting and other accountability or reform programmes. B. Emblematic cases 47. The failure of the Government to make any significant progress towards accountability is illustrated by the lack of independent and credible investigations into allegations of serious human rights violations in several emblematic cases. These cases have been repeatedly been drawn to the attention of the Human Rights Council by the High Commissioner and international human rights mechanisms. The Secretary-General’s Panel of Experts highlighted in its report many of these cases (paras. 149, 170 and 414), which were investigated by previous national commissions of inquiry and for which the Lessons Learnt and Reconciliation Commission also recommended further investigations. In some cases, the Government has repeatedly reported to the Council that progress had been made in investigations. None of these cases has, however, resulted in the perpetrators being brought to justice. These cases are only a small but representative sample of the grave allegations of serious human rights violations committed by the Government and the LTTE during the conflict that have yet to be investigated or remain unresolved. 1. The Trincomalee five 48. On 2 January 2006, five students were allegedly beaten and executed by Sri Lankan security forces at the Trincomalee sea-front. The Trincomalee Magistrate’s Court concluded in its inquest that the deaths had been due to gunshot injuries, and directed the police to conduct further investigations and to bring the suspects to court. A number of special task force members at the scene were detained as suspects soon after the incident, but released the same year. Since then, the magistrate in Trincomalee has postponed the case on a monthly basis, requesting the Criminal Investigation Division to produce reports of its investigations. The Division has failed to do so and has not provided justifiable reasons for the delay. Several witnesses and their family members fled the country after receiving threats.31 49. In 2006 and 2007, the Trincomalee case was investigated by the Udalagama Commission, which was observed by an international independent group of eminent 31 12 See University Teachers for Human Rights (Jaffna), special report No. 30, 1 April 2008. Available from www.uthr.org/SpecialReports/Spreport30.htm.