Loss, deficiencies and overpayment

(1) The Board may authorise the writing off of any loss, deficiency or overpayment as irrecoverable if it is satisfied in each case– (a) the adequate investigation has been made into the causes of, and responsibility for, the loss, deficiency, or overpayment; and (b) that steps have been taken as far as possible to prevent the recurrence of similar losses, deficiencies, or overpayments in the future. (2) The Board may direct that specific measures be taken to prevent losses mentioned in paragraph (1). Social Security 217