The Reporting Procedure 4 sources of information needed for drafting a report to a Treaty Body, members of the drafting group should be thoroughly acquainted with the rights enshrined in the relevant treaty and with its reporting guidelines; with general comments from the specific Treaty Body; and, where applicable, with the decisions on individual communications addressed to the State party. The drafting group should also be familiar with sources at national level which could be useful in identifying the most important issues to be included in the report (e.g., relevant reports from government institutions and agencies as well as from monitoring mechanisms; statistics and data, inter alia from intergovernmental organizations on the situation in the country on a certain issue; official statements; and reports from NHRI, CSOs, media, academia, etc.). In the case of periodic reports, the last concluding observations issued to the State party should in principle be the starting point for identifying the issues to be included in the report; as one reporting cycle builds on the preceding cycle, Treaty Bodies will be enquiring on progress and challenges faced by the State party in implementing earlier recommendations. However, this does not mean that the State party should not report on additional issues it has identified as relevant to implementation of the relevant treaty. A review of concluding observations issued by the relevant Treaty Body from various preceding reporting cycles, if applicable, may be also relevant in the identification of relevant issues for inclusion in the report, as they would indicate which human rights issues have been consistently addressed by the Treaty Body. If those issues have remained a concern, relevant information updating the actions taken to address them should be included in the report. It should be noted that in the case of reports submitted under the Simplified Reporting Procedure, the List of Issues Prior to Reporting already indicates the issues which should be further elaborated in the report; this however does not preclude the State party from reporting on any other issues it considers relevant (e.g., new developments, pressing issues, etc.). Please refer to Section 4.3 for more information on the Simplified Reporting Procedure. Other international sources which the drafting group may find useful include concluding observations from other Treaty Bodies, as they may have raised concerns and addressed recommendations on the same issue but from a different angle as well as recommendations from the UPR and Special Procedures. This is so because concerns and recommendations on the same issues are often reaffirmed and reinforced by all human rights mechanisms. In this context it can happen that in implementing a recommendation from one human rights mechanism, recommendations from other human rights mechanisms may also have been implemented, or a State party may have already reported on those recommendations to a human rights mechanism. Therefore the preparation of a report to a Treaty Body (or other mechanism such as to the UPR) should not remain an isolated exercise. The drafting group must have the full picture of international human rights treaties ratified by the State party as well as of the recommendations addressed to it by the United Nations human rights mechanisms. The information identified and gathered for a particular report may be useful for reporting to one or more of the Treaty Bodies or to the next UPR cycle. 43