All departments, boards and commissions may sell, for the best price obtainable, but not less than the current market price for similar products, any surplus products of the soil, meats, livestock, timber, or other materials, raised or grown upon or taken from property of the Commonwealth administered by such departments, boards, or commissions, or their by-products, respectively. Transfers without payment, or by sale at current market price, may be made of such products or of unneeded purchased supplies by and between such departments, boards or commissions.

As used in this section, “surplus” shall mean products, meats, livestock, timber, or other materials or their by-products, respectively, which cannot conveniently and economically be used in connection with the proper maintenance of the institution, park, or other property, administered by the department, board, or commission involved, but under no circumstances shall live trees be cut for sale unless and until the Department of Forests and Waters has approved the cutting of such trees, and no sales or transfers shall be made under this section by any departmental administrative board or commission without the approval of the department with which such board or commission is connected.

The proceeds of the sale of any products of the soil, meats, livestock, timber, or other materials, sold by any department, board, or commission, under the provisions of this section, whether publicly, or to another department, board, or commission, shall be paid into the State Treasury, through the Department of Revenue, and may be credited to the General Fund, appropriation of the department, board, or commission producing the products, unless the expenses of such department, board, or commission, are paid wholly or mainly out of a special fund, in which case, such proceeds shall be credited to the proper special fund and may be credited to the proper appropriation or allocation. To be effective the appropriation of such credits shall be specifically provided by the appropriation acts. Any questions arising hereunder shall be determined by the Governor, and his decision shall be certified to the Department of Revenue, and the Treasury Department.

Every department, board, or commission, which sells or transfers any product of the soil, meats, livestock, timber, or other materials, or unneeded purchased supplies, under the provisions of this section, shall keep an accurate record of the dates, quantities, and prices, of all sales or transfers, which records shall, at all times, be subject to audit by the Department of the Auditor General.

The Executive Board shall prescribe rules and regulations prescribing the manner in which transfers shall be made and may authorize credits to be granted to appropriation acts of departments when unneeded purchased supplies are transferred under the provisions of this section.