A/HRC/32/47 10. Nakfa exchange 54. On 4 November 2015, the Government published a decree on the exchange of old Nakfa currency notes for new ones. Many witnesses raised concerns about this programme. Withdrawal is limited to small sums, regardless of the amount deposited. The commission notes that the programme is not being implemented in accordance with applicable legal notice, but believes it is too early to make definitive conclusions with regard to the impact of the programme on economic rights and the rights to property, privacy, legal certainty and the presumption of innocence. 11. Financial transparency and corruption 55. The Monitoring Group on Somalia and Eritrea, in its report on Eritrea submitted to the Security Council Committee pursuant to resolutions 751 (1992) and 1907 (2009) concerning Somalia and Eritrea, pointed out that the Government of Eritrea continued not to disclose its budget appropriations, and that the State’s budget was not publicly available (S/2015/802, para. 69). The commission observes that the Government’s disregard for financial transparency and accountability reflects its indifference to the rule of law in other areas, and makes it more difficult to assess its progress in implementing economic and social rights. 56. Numerous witnesses indicated that petty corruption, bribery, trading in influence, illicit enrichment and abuse of authority are endemic in Eritrea. These forms of corruption have a direct impact on citizens’ enjoyment of civil and political rights, and undermine the rule of law. Witnesses consistently linked corruption to exemption or early release from military service. They also described the use of conscript labour to benefit individuals or private enterprises, a particular form of illicit enrichment. According to other witnesses, officials also routinely accepted bribes to release individuals from detention and to obtain unofficial information about the location of detained relatives. Many others indicated that they had bribed border officials to turn a blind eye to their passage out of the country. IV. Crimes against humanity5 A. Introduction 57. In its resolution 29/18, the Human Rights Council extended the mandate of the commission of inquiry to investigate systematic, widespread and gross violations of human rights in Eritrea, including where these violations may amount to crimes against humanity. 58. For the purposes of the present report, the commission will rely on the definitions of crimes contained in the Rome Statute of the International Criminal Court where they reflect customary international law. Where the Rome Statute is silent or incomplete, or where the commission is uncertain that the Statute reflects customary international law, the commission will supplement its discussion by reviewing relevant jurisprudence and other reliable sources of international criminal law. There is no statute of limitations with respect to crimes against humanity. 5 10 For more detailed legal analysis, see A/HRC/32/CRP.1.