Although sanctions for corruption generally take into account the gravity of offences, the relevant penalties could be further harmonized. For example, bribe givers who are not government employees are subject to only half punishment, under Number 15 of the General Code, which also provides for the possibility of a fine in lieu of imprisonment for both public officers and other persons. Under Section 21 of POCA persons attempting to commit offences are subject to half of the punishment of principal offenders. Moreover, in the case of bribery offences (Section 3 POCA), it is unclear what the punishment is if the value of the bribe cannot be determined. Apart from the Head of State, there are no criminal immunities for public office holders. However, certain officials holding constitutional posts are excluded from CIAA’s investigative reach for conduct committed during their term in office (Article 239 of the Constitution). They can only be prosecuted once removed through impeachment. The prosecution decision of the CIAA in corruption cases is not subject to the discretion or consent of the Attorney General or any outside person or office. Investigations of money-laundering are sent to the District Attorney General for prosecution decision, and then filed by the DMLI in the Special Court. Prosecution decisions are subject to judicial oversight and may be reviewed and corrected by the Supreme Court in specific cases. Nepal has adopted provisions in the CIAA Act, POCA and Special Court Act to ensure that decisions on release pending trial or appeal account for the need to ensure the presence of defendants in criminal proceedings. There is no system of early release or parole for offences under the neither Convention, nor are there provisions allowing for pardon or amnesty of offenders in Nepal. The CIAA Act and POCA provide for the suspension of public officials who have been detained and against whom a corruption case is filed, or who could tamper with evidence or interfere in proceedings. Once the person has been convicted, he or she is also dismissed from the public service (Civil Service Act, 1993). The possibility of reassignment of public officials accused of corruption is not established. A number of provisions address the disqualification of convicted persons from holding public office and positions in public enterprises.There are no measures on the reintegration of prisoners into society.