A/HRC/45/28 (f) Spend all the emergency funds received from international financial institutions in the context of the response to COVID-19 pandemic in a transparent and accountable manner and only for the benefit the population in need; (g) Ratify the United Nations Convention against Corruption; (h) As shareholder countries of international financial institutions, hold them accountable for respecting human rights in their activities. 75. The Independent Expert recommends that local communities and civil society: (a) Continue actively participating, or seeking participation, in projects related to international financial institutions; (b) Continue their strong human rights monitoring of projects related to international financial institutions; (c) Empower the communities affected by development projects to conduct their own due diligence on the impact of such projects. 20