(2) Where an authorising officer is of the opinion that the amount of an advance is excessive he or she shall inform an authorised officer of that opinion.
(3) The authorised officer shall take all steps that he or she considers necessary to recover—
(a) the amount for which an advance has not been adjusted in accordance with regulation 47; and
(b) the amount by which he or she considers any advance is excessive.
(4) For the purposes of this regulation, “authorising officer” means the authorising officer who has entered the particulars of an advance in his or her register, notwithstanding that another authorising officer may have authorised payment of the account.