RECOMMENDATIONS Governments, IFIs and other actors financing and implementing COVID-19 response must: » Track and disclose all pandemic-related expenditure, activities and outcomes, including information in local languages and in simple, accessible format. » Conduct and disclose a third-party audit of use of all COVD-19-related funds. » Investigate and remedy any lack of consultation, risk assessment and mitigation, as well as any human rights violations, corruption, discrimination, or illegitimate exclusion. » Ensure any new COVID-19 or other crisis response or recovery interventions: • Take a human rights-based approach wherein countries are able to assess the human rights impacts of any interventions through open and informed democratic debate, and to prioritize their human rights obligations and guarantee the well-being and dignity of their populations over creditors’ conditionalities. • Avoid any activity that has an adverse impact on the environment or human rights, or exacerbates any other local or global crises, such as climate or ecological crises, for e.g., large-scale mining and extractive projects. • Are developed through open, democratic, and transparent processes. • Involve meaningful consultation and participation of stakeholders, experts, and especially rightsholders and groups in vulnerable situations in planning, implementation, and monitoring. • Include robust due diligence, including identification and mitigation of human rights and environmental impacts. » • Ensure compliance with local regulations and international agreements and standards. • Provide for checks and balances and accountability to citizens and impacted groups as well as remedy. Proactively prevent future crises by: • Addressing the root causes of poverty, inequality, environmental degradation, climate change and corporate capture. • Ending support for activities that increase social and environmental vulnerabilities, including large-scale fossil fuel extraction. WHERE DID INTERNATIONAL FINANCIAL INSTITUTIONS’ COVID-19 FUNDING GO? 12