9 working plan with a schedule of the steps to be taken in order to comply with this obligation. 21. That the Commission noted that the State has not submitted information which allows concluding that concrete steps have been taken in order to comply with said obligation, as only three families out of the families of 437 victims have been able to identify the remains of their beloved ones. In turn, the Commission considered it relevant that the steps be taken by a group of impartial and qualified specialized experts, and that the State inform the victims’ next of kin about the DNA record. At the private hearing, the Commission reiterated its prior statements and agreed with the representatives’ request that the State submit a working plan with a schedule of the steps to be taken in order to proceed towards the exhumations. 22. That in view of the information submitted by the State and the arguments of the representatives and the Commission, the Court notes that the State should make efforts to set in motion the exhumation of the bodies in coordination with the victims. Therefore, the Court deems it essential that the State submit up-to-date information on the steps taken in order to exhume, identify and deliver the victims’ bodies to their next of kin, as well as a working plan containing a schedule of the steps to be taken in order to comply with the measure ordered in operative paragraph two. * * * 23. That regarding operative paragraph three of the Judgment concerning the obligation of the State to pay for the expenses arising from the exhumations, the State has not submitted any information. 24. That the representatives pointed out that since no exhumations have been made, it is evident that the obligation of the State to pay for the expenses arising therefrom has not been complied with. 25. That the Commission noted that, as operative paragraph two has not been complied with, compliance with said obligation is not possible. 26. That taking into account the arguments of the representatives and of the Commission, the Court considers that it should not rule on compliance with this operative paragraph in this Order. Notwithstanding, the Court reiterates the State’s obligation to pay for the expenses arising from the exhumations, in accordance with operative paragraph three of the Judgment. * * * 27. That regarding operative paragraph four, subparagraphs a), b) and c) of the Judgment in relation to the adoption of the necessary steps to avoid repetition of the facts and circumstances of the instant case (among others, the training and education of