The public functionaries concerned shall not be relieved from the responsibility of their financial acts until a decision has been made by the auditing agency after making due examination.

Where it has been found out by the auditing agency that the occurrence of incidents as mentioned in Article 58 was due to the negligence of the persons in charge, the head of the agency and their supervisor shall be held responsible for indemnity payment.

For cases of missing, destruction or loss of valuable items which were originally in the joint custody of several persons and couldn't identify the responsible person, these persons shall be held jointly responsible for indemnity payment; intended persons are to be treated same as persons of joint action.

Where there is no full compliance within time limit, concerning the cash refund required by the auditing agency, and the officer-in-charge of agency, or his authorized personnel, and the chief accountant, have approved the payments on purpose or malpractice, they shall be held jointly responsible for indemnity payment.

Where it is discovered that the chief cashier and the clerk cashier issued check or paid cash in an amount exceeding the amount approved by the approving officer, or erroneously paid to a wrong claimant, they shall be held responsible for indemnity payment.
Where the officer-in-charge of accounting, and the officer-in-charge of the agency or his proxy have countersigned the check in question for which full compensation has not yet recovered from the persons mentioned in the first paragraph, they shall jointly be held responsible for indemnity payment.
The above two paragraphs shall be applicable mutatis mutandis to the Treasury checks issued by disbursing agencies in the Treasury Area.

In the examination of the accounting records, reports, if there is any difference with vouchers and cause the losses of public funds, the officer-in-charge of agency and chief accountant shall be held responsible for indemnity payment.

In reconsidering or re-examining the cases of disallowance, recovery or compensation, the auditing agency under situations below may wholly or partially relieve the indemnity payment required on the persons concerned, or suggest corrective measures:
1.Confirmed after inspection that the case was not related to deliberation, major fault, or corruption;
2.Substantiated things of financial value acquired or calculable profits obtained resulting from disbursements.

With respect to cases of disallowance, refund or indemnity payment as decided by the auditing agency, the officers-in-charge of the responsible agencies shall be asked to effect the payment within the prescribed period. The Treasury and the relevant agency in charge of government enterprises or institutions shall also be informed. The officer-in-charge of the responsible agency shall be referred to the court for compulsory action after expiration of the set time limit. Upon payment, it shall be reported to the auditing agency for examination.
Where there is non-compliance in above case and causing a loss to the government funds, the officer-in-charge shall be held responsible for indemnity payment, and he shall be sued in a court by the Treasury and the relevant agency in charge of government enterprise or institutions. The case shall also be reported to the auditing agency for examination.