A/HRC/40/69 104. In most instances, the Commission collected evidence that the military hierarchies of SPLA and SPLA-IO functioned effectively in terms of the issuance and transmission of and respect for orders. In light of evidence of functioning lines of communication and the recurrent patterns of conduct of soldiers, there are reasonable grounds to believe that commanders knew or had reason to know of the conduct of the soldiers under their command. The recurrent nature of the violations and the limited examples of punishment suggest that the commanders failed to take reasonable measures to prevent or punish the alleged crimes. The Commission considers that there are reasonable grounds upon which criminal investigations and prosecutions should be undertaken in relation to those commanders, including under article 8 (4) of the draft statute of the hybrid court for South Sudan. 105. In a number of instances, the Commission has also been able to identify that the same individuals also committed, planned, ordered, and aided and abetted the crimes. 106. In this regard, the Commission has identified a number of members of the National Security Service and SPLA Military Intelligence who committed or aided and abetted the arbitrary detention, torture or cruel, inhuman or degrading treatment, and enforced disappearance of individuals detained. The Commission has received no information about any related investigations, the prosecution of individuals involved these crimes or adequate compensation for victims. B. State responsibility 107. The human rights violations committed by SPLA, the National Security Service and wholly government-controlled forces give rise to State responsibility on the part of South Sudan. The Government has a duty to investigate and prosecute those crimes and to provide reparations for the victims. 108. A limited number of investigation committees at the national and state levels have been established to investigate and report on some of the incidents, including the incident at Emmanuel Christian College in Goli in May 2018 and the alleged rapes in the Bentiu area in after the signing of the Revitalized Agreement. However, those committees have the mandate to make recommendations only, and the government authorities themselves have acknowledged that most of the recommendations in the reports have not been implemented. The Commission has repeatedly been informed that investigations and prosecutions have not proceeded due to a lack of judicial infrastructure and resources, resulting in very few instances of prosecutions for these violations, abuses and crimes. XIII. Accountability and transitional justice Accountability 109. The lack of accountability for decades of violence during the struggle for independence has helped to fuel the current conflict in South Sudan. Since December 2013, tens of thousands of civilians have been killed in brutal attacks, often targeted on the basis of their ethnicity or perceived allegiances. Attempts by the Government to hold perpetrators accountable for gross violations of human rights and serious violations of international humanitarian law include the Terrain Hotel case, but pervasive impunity still remains the norm. The promotion of some senior officials despite allegations of human rights violations and crimes has raised concerns and scepticism as to the Government’s commitment to deal with past crimes. Where the Government has initiated mechanisms to ensure criminal accountability, little or no information has been made public on the identity of the accused, the nature of investigations or subsequent convictions, raising questions as to the credibility of the process. 110. In August 2018, President Kiir declared a general amnesty for Riek Machar and other estranged armed groups that had waged war against the Government of South Sudan, without any limitations or exceptions for allegations of crimes against humanity, war crimes or genocide. Although the Government later clarified that this amnesty did not apply 14