Article 62
1. Accounting officers and assistant accounting officers shall be liable to disciplinary action and, where appropriate, to payment of compensation in respect of payments made by them in disregard of the third subparagraph of Article 40. They shall be liable to disciplinary action and to payment of compensation in respect of any loss or deterioration of the monies, assets and documents in their charge where such loss or deterioration results from a deliberate error or serious negligence on their part. Under the same conditions, they shall be responsible for the correct execution of orders received by them in respect of the use and the administration of bank accounts and post office giro accounts, and in particular: (a) where the payments or recoveries made by them do not agree with the amounts on the payment orders or receivable orders; (b) where they effect payment to a party other than the entitled payee. 2. Imprest-holders shall render themselves liable to disciplinary action and, where appropriate, to payment of compensation in the following cases: (a) where they cannot give satisfactory proof, with documents in due and proper form, of payments made by them; (b) where they effect payment to a party other than the entitled payee. They shall be liable to disciplinary action and to payment of compensation in respect of any loss or deterioration of the monies, assets and documents in their charge as a result of a deliberate error or serious negligence on their part. 3. The accounting officers, assistant accounting officers and imprest-holders shall insure themselves against the risks arising under this article. The Centre shall cover the insurance costs relating thereto.