The investigation of a loss does not constitute a disciplinary enquiry and if the investigation reveals that an offence has been committed, it shall be dealt with separately by the
(a) Ghana Police Service, if a criminal offence is involved;
(b) disciplinary authority as appointed under the Civil Service Act, 1993 (PNDCL 327) if a breach of discipline is involved; and
(c) Financial Administration Tribunal in accordance with section 67 of Financial Administration Act, 2003(Act 654).