A/69/273 II. Background of the mandate 4. The mandate of the Independent Expert was established in 2000, when two special procedures mandates of the Commission on Human Rights covering the effects of foreign debt and structural adjustment policies were merged. Since then, the mandate has been adjusted and the mandate holder requested to cover additional issues. Previous mandate holders include Fantu Cheru (Independent Expert on structural adjustment policies, 1998-2001), Reinaldo Figueredo (Special Rapporteur on the effects of foreign debt on the full enjoyment of economic, social and cultural rights, 1998-2000), Bernards Mudho (2001-2008) and Cephas Lumina (2008-2014). 5. After a comprehensive consultative process with States, academic experts and civil society representatives, the previous mandate holder, Cephas Lumina, presented the Guiding Principles on foreign debt and human rights ( A/HRC/20/23, annex) to the Human Rights Council in June 2012. The Guiding Principles were endorsed by the Council on 5 July 2012 in resolution 20/10. The previous mandate holder contributed to the clarification of many important issues, including the to pic of vulture funds and human rights (A/HRC/14/21), international trade, debt and human rights (see A/65/260 and Corr.1), export credit agencies and human rights (see A/66/271) and the impact of foreign debt and related policies on women ’s rights (see A/67/304). He also presented an interim and a final study on the impact of non-repatriation of illicit funds on the enjoyment of human rights ( A/HRC/22/42 and A/HRC/25/52, respectively) to the Council. His most recent thematic reports include an assessment of the human rights impact of international debt relief initiatives (A/HRC/23/37) and a report which focused on the lessons learned from the implementation of Goal 8 of the Millennium Development Goals, global partnership for development (see A/68/542). 6. The mandate of the Independent Expert was extended on 27 March 2014 by the Human Rights Council in its resolution 25/16 for a period of three years. The Independent Expert reports every year to the Council (in March) and to the General Assembly (in October). 7. In addition, in its resolution 25/9, the Human Rights Council requested the Independent Expert to continue to consider the impact of illicit financial flows on the enjoyment of human rights as part of the mandate. The Council also requested the Independent Expert to undertake a further analysis of the ne gative impact of illicit financial flows in the context of the post-2015 development agenda and to present an interim report on the topic to the Council in March 2015 and a final study after one year. III. Informal consultations on the workplan 8. The Independent Expert made available a draft version of the workplan on the website of the Office of the United Nations High Commissioner for Human Rights (OHCHR) and invited States, international financial institutions, international organizations, the private sector, civil society organizations and academic experts to provide comments. In this context, he would like to share his appreciation for the written submissions received from the Asia Pacific Forum on Women, Law and Development, the Center for Economic and Social Rights, the Center for Women’s Global Leadership at Rutgers University, Global Financial Integrity, the 4/12 14-58891