Article 36

An accounting officer may be liable to disciplinary action and payment of compensation, as laid down in the Staff Regulations, in particular where:

1. (a)

   he/she loses or damages monies, assets and documents in his/her keeping or causes them to be lost or damaged by his negligence;

2. (b)

   he/she alters bank accounts or postal giro accounts without notifying the authorising officer in advance;

3. (c)

   he/she recovers or pays amounts which are not in conformity with the corresponding recovery or payment orders;

4. (d)

   he/she fails to collect revenue due.