the report states that the "credible allegations" demand a serious investigation and the prosecution of those responsible. if the allegations are proved senior commanders, military and political, on both sides are liable for prosecution under international criminal law. the panel noted the sri lankan government's attempt at accountability consisted solely of investigating the actions of the previous government and the tamil tigers, and not of the present government's actions during the final stages of the war. the panel concluded this is not in accordance with international standards and fell "dramatically short of international expectations". the panel found the lessons learnt and reconciliation commission established by the sri lankan government to be "deeply flawed" and not up to international standards of independence and impartiality due the "deep-seated conflicts of interests" of some of its members. the mandate of the llrc, its work and methodology meant that it was incapable of investigating the serious violations of international humanitarian and human rights law or of examining the causes of the civil war. the panel concluded that the llrc could not satisfy the commitment on accountability given by president rajapaksa and bank ki-moon.