Section 79, The Government Budgeting and Accountability Act, 2005

(1) Where in the opinion of the Minister afterconsultation with the Attorney-General and Minister of Justice any person is indebted to the Government, in any specific sum of money, 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 out of 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. (3) Where an amount of more than ten thousand leones is due from the Consolidated Fund to any individual or body of persons, no payment shall be made unless there is produced to the paying officer a certificate issued by the Commissioner-General of the National Revenue Authority showing that no tax is due from such individual or body of persons or that satisfactory arrangements have been made for payment of any tax due by such individual or body of persons.