First and foremost, what I want to say is that the deputy heads of departments and agencies have the responsibility to ensure that the rules are complied with. The Auditor General found that adequate rules existed, but they were not complied with at the CBSA. I believe there is one other recommendation that is related to another government agency.
In terms of consequences for non-compliance, those would be determined by the deputy minister or heads of agency, but I can say specifically that if you do not comply with the directive on conflict of interest, you could face termination.
For further explication, I will ask my department to explain further—