S.L. 601.1 · General Financial Regulations (S.L. 601.1)
S.L. 601.1 Art. 109Donations to institutes and organisations.
Store or inventory items not required for Government purposes may be donated to institutions or organisations, against a formal receipt, following recommendations for that purpose by the Head of Department and as approved by the Permanent Secretary concerned:
Provided that Heads of Department shall, at the end of each financial year, furnish the Permanent Secretary through their Permanent Secretary with a list of such donations showing the beneficiaries and confirming that their store and inventory records have been updated accordingly.