Article 47
1. The authorising officer shall be liable to payment of compensation as laid down in the Staff Regulations. 1a. The obligation to pay compensation shall apply in particular if: (a) the authorising officer, whether intentionally or through gross negligence on his/her part, determines entitlements to be recovered or issues recovery orders, commits expenditure or signs a payment order without complying with this Regulation and its implementing rules; (b) the authorising officer, whether intentionally or through gross negligence on his/her part, omits to draw up a document establishing an amount receivable, neglects to issue a recovery order or is late in issuing it, or is late in issuing a payment order, thereby rendering Europol liable to civil action by third parties. 2. An authorising officer by delegation or subdelegation who considers that a decision falling under his/her responsibility is irregular or contrary to the principles of sound financial management shall inform the delegating authority in writing. If the delegating authority then gives a reasoned instruction in writing to the authorising officer by delegation or subdelegation to implement the decision in question, the latter must implement it and may not be held liable. 3. In the event of delegation, the authorising officer shall continue to be responsible for the efficiency and effectiveness of the internal management and control systems put in place and for the choice of the authorising officer by delegation. 4. The specialised financial irregularities panel set up by the Commission in accordance with Article 66(4) of the general Financial Regulation shall exercise the same powers in respect of Europol as it does in respect of Commission departments. As an alternative to the aforementioned panel established under the general Financial regulation (the ‘general panel’), the Management Board may decide on an ad hoc basis to set up a functionally independent panel to investigate particular financial irregularities or to participate in a joint panel established by several Community bodies. For cases submitted by Communities bodies, the specialised financial irregularities panel set up by the Commission shall include one staff member of a Community body. On the basis of the opinion of the panel (whether the general panel or an ad hoc panel as described above), the Director shall decide whether to initiate disciplinary proceedings or proceedings for the payment of compensation. If the panel detects systemic problems, it shall send a report with recommendations to the authorising officer and to the Commission's internal auditor. If the opinion implicates the Director, the panel shall send it to the Management Board, Europol internal audit function and the Commission's internal auditor. The Director shall refer, in anonymous form, to opinions of the panel in his annual activity report and indicate the follow-up measures taken. 5. Any member of staff may be required to compensate, in whole or in part, any damage suffered by Europol as a result of serious misconduct on his/her part in the course of or in connection with the performance of his/her duties. The appointing authority shall take a reasoned decision, after completing the formalities laid down by the Staff Regulations with regard to disciplinary matters.