It shall be the responsibility of the Director having supervision and control over the team that conducted the cash examination to initiate the filing of administrative and/or criminal cases before the Office of the Ombudsman or any other appropriate court or tribunal. Where such action is initiated, copies of the report as well as information of the action taken shall be given to the Head and the Chief Accountant of the agency concerned, the COA Legal Services Sector, the Auditor of the agency concerned, and if the defaulting accountable officer is a treasurer of a local government unit, the Bureau of Local Government Finance.