A/HRC/42/CRP.1 Experts, most types of violations that the NCOI attributes only to the Houthis have also been perpetrated by the coalition and/or the Yemeni forces, as is the case for recruitment of children and the destruction of residential buildings. Hence, concerns about the impartiality of the NCOI remain. Given its location in Aden, and the lack of cooperation by the Houthis, the NCOI is inherently challenged in its access to information, which may also have an impact on its effectiveness. Transparency 882. The information presented in the reports as the basis for the NCOI’s conclusions about specific violations and the attribution thereof remained insufficient for the Group to assess whether the NCOI took into account all necessary elements to establish the occurrence of a violation. In the majority of the cases detailed in its fifth and sixth reports, the NCOI established that a reported incident indeed took place, as well as to which party / duty-bearer responsibility could be attributed. However, in most of the cases detailed in the reports, elements that would allow drawing conclusions as to the legality of the actions at stake were missing, as well as any legal analysis. This is particularly striking in relation to cases pertaining to international humanitarian law, as the NCOI does not mention facts of specific incidents, e.g. related to the nature of the target, that would allow an assessment of the legality under international humanitarian law. For most incidents attributed to the coalition, the NCOI indicated that it is still expecting a response from the coalition to its inquiries. This raises further concerns in relation to effectiveness, thoroughness and credibility. Credibility and thoroughness 883. In the cases where the legal basis used to assess a specific incident is mentioned, it is not always accurate in terms of international law. For most incidents detailed in its reports, the NCOI does not provide the necessary elements to allow the Group of Experts to verify whether conclusions were drawn based on a sound legal analysis grounded in international law. Hence, the Group has concerns as to whether the NCOI fulfils the required criteria of thoroughness and credibility. Effectiveness 884. Finally, a number of operational challenges appear to affect the NCOI in its effectiveness, in particular with respect to the lack of cooperation by the Houthis. Also, the fact that it is based in Aden renders the NCOI virtually inaccessible for many individuals living in remote areas or areas under control of the Houthis. Further, in terms of effectiveness, more information would be needed about the mechanism to refer cases to the Yemeni public prosecutor,1423 as this is meant to ensure that violations established by the NCOI will be handled by a competent judicial authority. Here, even if there were proof of an effective referral mechanism, the shortcomings of the Yemeni judicial system – mainly in terms of due process guarantees as identified in the reports of the Group of Experts – would be an additional concern in terms of effective accountability. Conclusion 885. To conclude, the Group of Experts notes that the reports of the NCOI have become more balanced over time, in examining alleged violations committed by both sides of the conflict. Recent restructuring efforts pursued by the NCOI have also shown its commitment toward more effective accountability. The NCOI is an essential body to address impunity in Yemen. To this end, it needs to be structurally and functionally independent. However, the NCOI in its present form does not meet the standards set by international law to ensure accountability, given it is embedded in the governmental structure. 1423 See Sixth report of the NCOI, p. 8, that mentions the right of the NCOI (in implementation of a governmental decree of 2017) to refer cases relating to incidents of human rights violations to the public prosecutor to complete the legal procedures against the perpetrators of these violations. 211