(1) An accounting officer of a Government agency that receives a grant, shall submit to the Permanent Secretary in the Ministry responsible for finance —
(a) information on a grant received;
(b) a record of the use of a grant in a quarterly expenditure report.
(2) An accounting officer, on the receipt of a grant, shall obtain from the Accountant General, the appropriate classification for recording and disbursement of a grant.
(3) Notwithstanding the Minister's ability to receive a grant, where a donor, with the prior written approval of the Minister, pays the cost of supplies of goods, services or works directly to a contractor or Government Agency, the use of the grant must be recorded in the prescribed manner.