Section 53, The Public Financial Management Act, 2016

(1) Any debt or obligation due to the State may be writtenoff from accounts of budgetary agencies only with the approval of (2) The Minister may not approve the writing off of a debt or obligation due to the State under subsection (1), unless he is satisfied that – (a) all reasonable collection action has been taken and all possible means of collection have been exhausted; and (b) there is no possibility now or in the future of collection through any way. (3) Any debt or obligation written off under subsection (1) from the accounts does not constitute a remission of such obligation or debt, and does not debar subsequent proceedings for recovery by the State. (4) The Minister may, by regulations, prescribe the criteria, procedures, reporting, and any other requirements in relation to the writing off of debt or obligation due to the State.