In order to finally write off the irrecoverable loss of any Goods or Public money, an authority is required to-
1
That authority is competent, as per rules, to write off up to the prescribed limits.
2
The Loss does not reveal such a defect in the system for the rectification of which the orders of a higher authority are desirable.
3
Such serious Negligence on the part of an employee has not been brought to notice which has led to Orders for disciplinary actions against him are desirable.
4
All of the above