1.23 Regarding the financial resources of the NIHR, Article (20) of the Law stipulates that the NIHR shall have sufficient financial resources to enable it to undertake its mandates and the tasks assigned to it to the best of its ability; and that these resources shall allocated to NIHR in a separate ledger on the general state budget that is issued by law. The Article also stipulates that the NIHR shall manage and control its financial resources with complete independence and that its financial accounts shall be subject to the supervision of the National Audit Office. 1.24 Article (21) of the Law was amended stipulating that the Council of Commissioners shall produce an annual report on the efforts, activities and work streams of the NIHR, which includes a section explaining the level of progress on the human rights situation in the Kingdom, as well as any observations and comments within its competency, identifying any obstacles to the NIHR’s performance and the solutions adopted to circumvent them. The Council of Commissioners shall present the report to the King, the Prime Minister, the Nuwwab Council, and the Shura Council. The report shall be presented to the public in parallel. 1.25 The provisions of Law No. (26) of 2014 Establishing the National Institution for Human Rights, amended by Decree-Law No. (20) of 2016, confirm the NIHR’s role in the field of promoting human rights. Article (12) of the Law stipulates a number of NIHR’s mandates to fulfill its objectives in this area, namely, to participate in the production and implementation of a national plan for the promotion Parallel Report by the National Institution for Human Rights of the Kingdom of Bahrain to the Human Rights Committee © 2018 12