(1) Instructions or directives contained in these Regulations or in Departmental Accounting Instructions for which no variation is permissible, in any circumstances whatsoever, shall be deemed to include a provision that any contravention will amount to a breach of financial discipline. 

(2) Any person required to perform any function or duty either the under Financial Administration Act 2003 (Act 654) or under these Regulations who fails to perform that function or duty within the time required, is in breach of financial discipline under this regulation. 

(3) Disciplinary action for misconduct shall be taken by the head of department against any officer contravening any instruction specified, in accordance with these Regulations.

(4) Sanctions for breach of financial discipline shall include reprimand, suspension, demotion, interdiction and termination.

(5) Failure by a head of department to take disciplinary action where required under this regulation shall itself be a breach of discipline under this regulation.