3. Non-compliance with the duty to cooperate without lawful excuse shall constitute an offence, as provided for in Article 48.1 of the present law. 4. The Ombudsman for Human Rights and Justice shall establish in the Rules of Procedure of the Office the conditions under which he or she may pay to a person who has cooperated with the Office in an investigation, such amounts in respect of expenses properly incurred having regard to the rates applicable to the Courts. Part III Reporting and Recommendations Article 45 Final investigation report 1. The Ombudsman for Human Rights and Justice shall, after completing any investigation and before publishing a report, provide the complainant and the person or entity against whom the complaint was made with a draft report on the findings of such investigation and his or her points of view, conclusions and recommendations. 2. The parties to the complaint shall provide their comments within fifteen (15) days after receiving the draft report. 3. The Ombudsman for Human Rights and Justice may make known to other persons findings, points of view, conclusions or recommendations in respect of a matter he or she investigated. Article 46 Progress Report 1. The Ombudsman for Human Rights and Justice shall, not later than 30 June of each year, submit to the National Parliament a detailed report of his or her activities, initiatives, statistics on cases and the results obtained during the calendar year ending on the preceding 31 December. 2. The report shall make recommendations concerning reforms and other measures, whether legal, political or administrative, which could be taken to achieve the objectives of the Office, prevent or redress human rights violations and promote fairness, integrity, transparency, responsibility and accountability in public administration. 3. The annual report shall be published through any means accessible to the general public. 4. The Ombudsman for Human Rights and Justice may submit to the National Parliament special reports on cases or matters of a serious nature, if deemed fit or necessary. 5. The Ombudsman for Human Rights and Justice may, from time to time, in the public interest or in the interest of any person or entity, publish reports on the exercise of his or her functions or on any particular cases or situations investigated under this law. 21