Section 64

An Authority may, from time to time, by resolution authorise the writing off of deficiencies of cash or stores:

Provided that no such deficiency shall be written off without the prior approval of the

Minister if it exceeds in value such amount as may be directed by the Minister for that

Authority or if, by so writing it off, the total value of such deficiencies written off by that

Authority in that financial year would exceed such amount as may be directed by the Minister in respect of such Authority.

Grants of money, donations or gifts.