The report by UN High Commissioner for Human Rights Zeid Raad Al Hussein will be presented at the 37th session of the UNHRC to be held in Geneva from February 26 to March 23.
Noting that though Sri Lanka had constructively collaborated with the UNHRC over its human rights record the transitional justice action has been virtually stalled for more than an year.
"Progress with some confidence-building measures has often been insufficient and inconclusive and the structures set up to coordinate implementation have not consolidated enough or did not receive sufficient political support to move things forward," the report says.
The continuing allegations of torture and surveillance and lack of progress in implementing critical confidence building measures have not helped in achieving reconciliation and accountability allegations of human rights abuses.
The UNHRC in previous resolutions had recommended international judges and tribunals to probe the rights abuses.
But the government refused to allow international judges saying the move would violate Sri Lanka's sovereignty.