Where the authorising officer responsible plans to waive or partially waive recovery of an established amount receivable, he or she shall ensure that the waiver is in order and is in accordance with the principles of sound financial management and proportionality.
I gcás ina mbeartóidh an t-oifigeach údarúcháin atá freagrach aisghabháil a tharscaoileadh nó a tharscaoileadh i bpáirt i leith méid is infhaighte arna shuí, áiritheoidh sé nó sí go mbeidh an tarscaoileadh in eagar agus go mbeidh sé i gcomhréir le prionsabail na bainistíochta fónta airgeadais agus na comhréireachta.