The Accountability Mechanism was established by IBRD Board Resolution No. 2020-0005 and identical IDA Board Resolution No. 2020-0004 (the “AM Resolution”). The Accountability Mechanism comprises two constituent parts, the Panel, originally established in 1993, and the DRS, established by the AM Resolution in September 2020 and operationalized in October 2021. The Panel process is governed by IBRD Board Resolution 2020-0004 and identical IDA Board Resolution 2020-0003 (the “Panel Resolution”).