21 visit, the predetermined report structure may be modified and adapted to any specific needs if requested by team members. In the reports of visits to facilities where persons deprived of liberty are placed, the NPM lists the identified omissions and makes proposals for remedying any shortcomings that may lead to torture or mistreatment. Where a shortcoming or irregularity is identified, the pertinent recommendation is supported by references to relevant regulations and standards with which the current situation or actions must be made compliant. The reports are submitted to the visited facilities and the ministry in charge, together with an invitation to attend a meeting in which opportunities for compliance with the recommendations would be examined. The NPM’s methodology calls for dialogue with the visited facility and the ministry in charge. The aim of the dialogue with the visited facilities and the ministries in charge is to take stock of the current situation at the visited facility and in the system as a whole, primarily as a means of devising the best way to ensure compliance with the recommendations made by the NPM after the visits. In order to strike a balance between confidentiality and transparency, the NPM publishes each report, with all personal data anonymised, once it has received a reply from the competent authorities to the recommendations set out in the report. The reports and the replies made by the competent authorities are posted on the website of the Protector of Citizens and on the NPM page. According to the NPM methodology, special attention is paid to the protection of persons deprived of liberty, employees at places of detention and all other persons who had contacts with the NPM, who provided information on the treatment of persons deprived of liberty or drew attention to instances of mistreatment. The methodology of the Serbian NPM attaches great importance to thwarting any attempts at retaliation by protecting the sources of information, i.e. The identity of the persons who provided the information. If their identity has been recognised, the NPM exercises its preventive activity through follow-up visits to those persons in order to examine their situation and how they are treated by the staff of the detention facilities. Furthermore, persons in charge are advised that any retaliation against persons who cooperated with the NPM constitutes the most severe form of mistreatment. The NPM methodology provides for intensive efforts against impunity for torture or any other form of mistreatment. Any instances of torture or mistreatment are promptly brought to the attention of the competent authorities, upon which they are expected to undertake all available measures and activities within their spheres of competence in order to identify the employees responsible for such actions. The methodology of the Serbian NPM places great emphasis on supporting the activities undertaken by the competent authorities in the fight against impunity for torture and apportionment of both individual and objective responsibility. 4.2. Material resources and financial independence of NPM In order to effectively fulfil its mandate in accordance with the Law on Ratification of the Optional Protocol, the NPM needs to be provided with the required material resources and financial independence.