Consequences of shortcomings in the financial reporting of the National Police

I read that during an audit, the Accounting Chamber found serious shortcomings in the financial statements of the National Police, for example, the non-exclusion of certain transactions from the consolidated financial statements and non-disclosure of information about liabilities after court proceedings. I am interested in whether such shortcomings in reporting can affect the legality and transparency of the use of budget funds, and what is the real threat in such a case to the bodies that submit incorrect financial statements?