Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation For each of the past three full accounting years, 2021, 2022 and 2023, please provide all records relating to the write off, by the Accounting Officer of the DPER Vote, of pay/expenses overpayment debts of DPER employees. This in the context of DPER's own advices and Public Financial Procedures, being as follows; '... the obligation to seek to recover the amount of the (employee pay/expenses) overpayment...' ... should not restrict the ability of an Accounting Officer to write off particular amounts in circumstances where they (the Accounting Officer) are of the view that it is appropriate to do so. The write off (of pay/expenses overpayments) would be subject to Government accounting rules as out in the provisions of the Public Financial Procedures ...'