Section 3

An accounting officer shall be liable to disciplinary action and payment of compensation, as laid down in, and in accordance with the procedures in the Staff Regulations. An accounting officer may, in particular, become liable as a result of any of the following forms of misconduct on his or her part: losing or damaging funds, assets or documents in his or her keeping or causing them to be lost or damaged by his or her negligence; wrongly altering bank accounts or postal giro accounts; recovering or paying amounts which are not in conformity with the corresponding recovery or payment orders; failing to collect revenue due. An imprest administrator officer shall be liable to disciplinary action and payment of compensation, as laid down in, and in accordance with, the procedures in the Staff Regulations. An imprest administrator may in particular become liable as a result of any of the following forms of misconduct on his or her part: losing or damaging funds, assets and documents in his or her keeping or causing them to be lost or damaged by his or her negligence; not providing proper supporting documents for the payments he or she has made; making payments to persons other than those entitled to such payments; failing to collect revenue due.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.