(1) Where an unauthorized or incorrect payment is made, an accounting officer shall take steps to—
(a) determine liability of the person responsible for the unauthorized or incorrect payment;
(b) report the circumstances to the Director of Finance and copy the report to the Accountant General and the Director of Audit;
(c) recover the unauthorized payment or the amount overpaid.
(2) In the case of an unauthorized or incorrect payment, an accounting officer may, with the written consent of the Director of Finance, accept proposals for the repayment by installments of an unauthorized or incorrect payment on terms and conditions as the Director of Finance determines.
(3) In fixing repayment terms, the Director of Finance shall take cognisance of a voluntary payment made by the person to whom an unauthorized or incorrect payment was made.