(1) The recovering state shall offset benefits payable under a state unemployment compensation program to recover any benefits overpaid under a federal unemployment compensation program (as described in the recovering state's agreement with the U.S. secretary of labor) and vice versa, in the same manner as required by ARM 24.11.1225, as appropriate, when both the recovering state and requesting state have entered into an agreement with the U.S. secretary of labor to implement section 303(a) of the Social Security Act, found at 42 U.S.C. 503(a) .