Jane and Ben are both public servants employed at the Board of Inland Revenue. Jane has been a supervisor at BIR for the past 15 years while Ben holds the position of cashier. Jane has regularly won the 'Best Employee of the Year' award. It is suspected (through the company's email security checks} that Jane and Ben were planning to carry out a scheme whereby they would not declare and deposit customers' monies immediately. Instead, they would place it in their own accounts, keep the interest and then transfer to the government's bank account. The BIR fires Ben immediately. Jane is suspended without pay for 6 months. The BIR's internal handbook states that "employees are entitled to a fair disciplinary proceeding before any action is taken." Discuss the issues raised in this case, consider the Public Service Commission Regulations.