(1) The Accountant General shall, on being notified of a surcharge under section 95, cause the amount of the surcharge to be recovered from the public officer surcharged in such a manner as the Director of Finance directs.
(2) Recoveries shall not be made under subsection (1) until after the expiration of the period allowed under section 98 for lodging an appeal, and where the person surcharged appeals under that section, recoveries shall not be made until and unless the surcharge has been confirmed or otherwise determined.
(3) Subject to subsection (4), the amount of a surcharge made under this Part shall be recovered as the Director of Finance directs and may be deducted from the salary, pension or other emoluments of the person surcharged.
(4) The following rules apply with respect to the recovery of a surcharge —
(a) a monthly instalment payable in respect of a surcharge shall not exceed ¼ of the gross monthly salary or pension of the public officer surcharged; and
(b) where the public officer surcharged is due to be paid money by the Government other than by way of salary or pension or other emolument, the Director of Finance may require the amount of the surcharge imposed on the public officer to be deducted from the money in whole or in part as he or she considers just and reasonable.
(5) This section does not prejudice the right of the Government to sue for and recover the amount of a surcharge as a civil debt due to the Crown.