Under section 32(4), the obligation for the contribution under section 32(2), second case, lapses if the prisoner is not responsible through intent or gross negligence for the absence of work or unsatisfactory work. The provision also refers by analogy to section 391 of the Code of Criminal Procedure. The reason for missing work and the question whether collection can be enforced therefore need separate documentation.
Specific facts matter more than a general statement that work was impossible. The review should cover the work assignment, recorded performance, time-related obstacles and communication with the prison. A medical question about the type of treatment belongs to a different legal route.