Section 32
SECTION 32. Authority to Accept Donations and Disposition of Proceeds Thereof. The provisions of P.D. No. 711 and other laws notwithstanding, departments, bureaus, agencies and offices of the National Government are authorized to accept donations, grants, bequests or gifts, and the proceeds therefrom and contributions received shall be used or expended only in accordance with the wishes of, and purposes specified by, the benefactor or donor, subject to the provisions of Section 7-I(4) of C.A. No. 246, as amended: PROVIDED, That such receipts, including equipment and other fixed assets, shall be recorded in the books of government and subject to the pertinent accounting and auditing rules and regulations.