Liability for deficiencies in the financial reporting of the National Police

I read the news about the audit of the National Police and that auditors found overstated figures in the consolidated financial statements due to the non-exclusion of certain transactions, and also failed to disclose information about liabilities following court cases. At the same time, some of the shortcomings have already been corrected, while the rest supposedly require changes in regulatory acts. I have a question: if such errors in reporting occur regularly or significantly affect the budget, who bears what responsibility for these violations—can it only be disciplinary liability for police officers, or is some criminal or administrative liability also possible for similar violations in the accounting and reporting of state bodies?