The Security Council, through resolution 2462 (2019), mandates the Counter-Terrorism Committee Executive Directorate (CTED) to provide annual thematic assessments on countering the financing of terrorism (CFT) to the United Nations Office on Counter Terrorism (UNOCT). In its 2021 and 2022 assessments, CTED highlighted progress in addressing technical gaps related to terrorism financing (TF) legislation but emphasized ongoing challenges in investigating and prosecuting TF effectively. The report stresses the importance of ensuring adequate investigation and prosecution of TF cases, especially in high-risk contexts such as foreign terrorist fighter (FTF) activities. It calls upon Member States to enhance efforts in investigating and prosecuting TF, applying appropriate sanctions to convicted individuals and entities. The report focuses on gaps in investigating and prosecuting TF, drawing from assessment visits, mutual evaluation reports, and ongoing analysis of TF trends by CTED. Country-specific details are available upon request to support the findings on specific gaps.
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