Section 54, The Public Financial Management Act, 2016

(1) Where any person is indebted to the State, the Minister may authorise the retention by way of deduction, set off of the amount of any such indebtedness out of any sum of money that may be due or payable by the Government to any such person. (2) Notwithstanding subsection (1), the Accountant- General, or any other head of department shall recover any overpayment made by debiting from the Consolidated Fund on account of salary, wages and allowances out of any sum of money that may be due or payable by the Government to the person to whom such overpayment was made. Budget execution process