In particular, it should be specified that the accounting officer is to recover amounts by offsetting them also against amounts owed to the debtor by an executive agency when it implements the budget.
Go háirithe, ba cheart a shonrú go bhfuil an t-oifigeach cuntasaíochta le méideanna a aisghabháil trína gcúiteamh freisin i gcoinne méideanna atá dlite don fhéichiúnaí ag gníomhaireacht feidhmiúcháin agus an buiséad á chur chun feidhme aici.