This report is submitted in accordance with Human Rights Council resolution 17/23 concerning the matter of non-repatriation of funds of illicit origin. Chapter II describes the main obstacles to the repatriation of funds of illicit origin, the process established for the return of assets by the United Nations Convention against Corruption and the mutual obligations imposed on States involved in the recovery process under the human rights framework. Chapter III discusses how the non-repatriation of funds of illicit origin impacts on States' capacity to fulfil their human rights obligations, in particular with regard to economic, social, and cultural rights. It analyses ways by which a human rights based approach to asset recovery enhances existing procedures, by addressing its most problematic issues and existing barriers. The report concludes with policy recommendations directed at improving repatriation processes with a view to enhancing States' capacity to better fulfil their human rights obligations.