Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the CouncilDangos y teitl llawn

Section 3 Rules applicable to accounting officers and imprest administrators

Article 94 Rules applicable to accounting officers

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:

(a)

losing or damaging funds, assets or documents in his or her keeping;

(b)

wrongly altering bank accounts or postal giro accounts;

(c)

recovering or paying amounts which are not in conformity with the corresponding recovery or payment orders;

(d)

failing to collect revenue due.

Article 95 Rules applicable to imprest administrators

An imprest administrator may in particular become liable as a result of any of the following forms of misconduct on his or her part:

(a)

losing or damaging funds, assets or documents in his or her keeping;

(b)

not providing proper supporting documents for the payments he or she has made;

(c)

making payments to persons other than those entitled to such payments;

(d)

failing to collect revenue due.