48 187. The Court takes into account that the victims and its representatives incurred in expenses during the domestic and the international proceedings of the case. Furthermore, the representatives requested the Court to consider that the victim’s next of kin incurred in “expenses related to the search for truth in the proceedings and in the activities of judicial investigation and expediting of the procedures.” Moreover, they stated that the Lawyer's Collective Association "José Alvear Restrepo" has been representing the victim’s relatives since 1997 at the domestic level as well as before the Inter-American Commission and his Court. They requested the reimbursement of US$ 38,563.84 (thirty-eight thousand five hundred sixty-three United States dollars and eighty-four cents). 188. To such end, the Court, taking into account the evidence furnished and following its case law,148 deems it appropriate to set, in equity, the amount of US$ 12,000 (twelve thousand United States dollars), to be reimbursed by the State to Mrs. Etelvina Zapata for the expenses incurred in order to start proceedings before the domestic authorities, as well as for those arising from the proceedings started before the Inter-American system for the protection of human rights. Mrs. Zapata will distribute the amount reimbursed among its relatives and representatives, according to the help they provided along the proceedings. E) Method of Compliance with the Payments Ordered 189. The compensatory amounts and the reimbursement of costs and expenses set in favor of the relatives who were declared victims herein shall be paid directly to them. Should any of these persons die before the pertinent above compensatory amounts are paid thereto, such amounts shall inure to the benefit of their heirs, pursuant to the provisions of the applicable domestic legislation.149 190. The amount to be paid to Mr. Escué Zapata shall be distributed among its relatives pursuant to paragraph 144 of this Judgment. 191. The State must discharge its pecuniary obligations by tendering United States dollars or an equivalent amount in the Colombian legal currency, at the New York, USA exchange rate between both currencies prevailing on the day prior to the day payment is made. 192. If, due to reasons attributable to the beneficiaries of the above compensatory amounts, they were not able to collect them within the period set for that purpose, the State shall deposit said amounts in an account held in the beneficiaries’ name or draw a certificate of deposit from a reputable Colombian financial institution, in US dollars and under the most favorable financial terms allowed by the legislation in force and the customary banking practice in Colombia. If after ten years compensation set herein were still unclaimed, said amounts plus accrued interests shall be returned to the State. 193. The amounts allocated in this Judgment as compensation and reimbursement of costs and expenses shall be delivered to the beneficiaries in their entirety in accordance with the provisions hereof, and may not be affected, reduced, or conditioned on account of current or future tax purposes. 194. Should the State fall into arrears with its payments, Colombian banking default interest rates shall be paid on the amounts due. 148 Cf. Case of the Pueblo Bello Massacre v. Colombia, supra note 19, para. 390; Case of Bueno-Alves v. Argentina, supra note 9, para. 219 and Case of La Cantuta v. Peru, supra note 8, para. 243. 149 Cf. Case of Myrna Mack-Chang v. Guatemala, supra note 8, para. 294; Case of Bueno-Alves v. Argentina, supra note 9, para. 222 and Case of La Cantuta v. Peru, supra note 8, para. 247.