(1) When an action of a case of loss case has been completed, and the head of department is satisfied that no useful purpose will be served by any further action, the head of department may proceed to dispose of the case.

(2) The head of department shall in any case of loss act in accordance with the powers conferred on the head in these Regulations and shall where necessary forward the case with recommendations to the appropriate  authority for disposal as laid down in the  Accounting Manual.