Protection of the financial interests of the Agency
Article 22
1. If a member of staff involved in the financial management and control of transactions considers that a decision he or she is required by his or her hierarchy to apply or to agree to is irregular or contrary to the principles of sound financial management or the professional rules which that member of staff is required to observe, he or she shall inform the Chief Executive in writing who shall also reply in writing. If the Chief Executive fails to take action or confirms the initial decision or instruction and the member of staff believes that such confirmation does not constitute a reasonable response to his or her concern, the member of staff shall inform the Head of the Agency. 2. In the event of any illegal activity, fraud or corruption which may harm the interest of the Agency or of its members, the member of staff shall inform the authorities and bodies designated by the applicable legislation. The College of Auditors as well as any external auditors carrying out financial audits of the Agency shall inform the Authorising Officer of any suspected illegal activity, fraud or corruption which may harm the interest of the Agency or its members.