21. Regarding the financial resources of the NIHR, Article (20), after the amendment, stipulates that in order for the NIHR to carry out the duties and perform the functions entrusted to it in the best way, it may have the financial resources that it needs to be allocated in a separate item on the state›s general budget issued by law. In addition, the NIHR shall independently manage and control its financial resources; its financial accounts are subject to the supervision of the National Audit Office. 22. Article (21), after the amendment, stipulates that the Council of Commissioners shall produce an annual report on the efforts, activities, and work of the NIHR, including a section showing the level of progress in the situation of human rights in the Kingdom, as well as any suggestions and recommendations within the scope of its competence, identifying performance obstacles and the solutions adopted to remove such. The Council of Commissioners presents the report to the King, the Council of Ministers, the Council of Representatives and the Shura Council; in parallel, it also presents the report to the public. Third: the broad mandate of the National Institution for Human Rights 23. The “Paris Principles” affirmed that “national institutions are to be vested with competence to promote and protect human rights,” and that “national institutions be given as broad a mandate as possible, which shall be clearly set forth in a constitutional or legislative text, specifying its composition and its sphere of competence”(3). This is the same as the general observations of the Sub-Committee on Accreditation (SCA), which affirmed the need for the Establishment Law to entrust the NHRI with specific functions in order to “promote” and “protect” human rights. 24. Whereas, the Sub-Committee on Accreditation (SCA)(4) recognizes that the concept of “promotion” includes the functions that national human rights institutions seek to perform in the area of dissemination of information and knowledge, training, education and provision of advice on human rights to the general public, or to specific target groups, for the purpose of inculcating a societal culture based on transforming knowledge of human rights into practical skills to be practiced on the ground; and that the concept of “protection” proceeds to its quasi-judicial authority to receive complaints related to human rights, monitor everything that affects the right of individuals to enjoy their established rights and public freedoms, as well as conducting field visits to places where human rights violations are likely to take place. The mandate of the national institution should be interpreted in a broad, free, and purposeful manner to promote a progressive definition of human rights that guarantees all the rights stipulated in international, regional and national human rights instruments. (3) Paris Principles Concerning the Status of National Institutions for the Promotion and Protection of Human Rights- Powers and Responsibilities - Paragraphs (1) and (2). (4) T he general observation of the Sub-Committee on Accreditation (SCA) of the Global Alliance of National Human Rights Institutions (GANHRI): (1-2) Human Rights Mandate adopted on 6 March 2017. 18