Except in the case of own resources, it is necessary to maintain the existing tasks and controls falling within the responsibility of the authorising officers at the different stages of the procedure: establishment of the estimate of amounts receivable, issuing of recovery orders, dispatch of the debit note informing the debtor that the amount receivable has been established and the decision, where necessary, to waive an entitlement subject to criteria guaranteeing compliance with sound financial management in order to ensure an efficient collection of revenue.
Ach amháin i gcás na n-acmhainní dílse, is gá na cúraimí reatha agus na rialuithe atá faoi chúram na n-oifigeach údarúcháin a choimeád ag céimeanna éagsúla an nós imeachta: meastachán ar na méideanna is infhaighte a shocrú, orduithe aisghabhála a eisiúint, seoladh an nóta dochair lena chur in iúl don fhéichiúnaí gur socraíodh an méid is infhaighte agus an cinneadh, nuair is gá, teidlíocht a tharscaoileadh faoi réir critéir lena ráthaítear go bhfuiltear ag cloí le bainistíocht fhónta airgeadais chun bailiú éifeachtúil ioncaim a áirithiú.