There is a State Employees' Leave Bank. There is an Employee-to-Employee Leave Donation Program. The Secretary shall administer the State Employees' Leave Bank and the Employee-to-Employee Leave Donation Program. The Secretary shall adopt regulations that: govern donations to and grants of leave from the Leave Bank; govern donations and receipts of leave under the Leave Donation Program; and provide for participation in the Leave Bank and the Leave Donation Program by employees in units of State government with independent personnel systems that elect to participate in the State Employees' Leave Bank in accordance with subsection (e) of this section. Each employee, except a temporary employee, in the State Personnel Management System may voluntarily participate in the Leave Bank and the Leave Donation Program in accordance with this subtitle. A principal unit in the Executive, Judicial, or Legislative branches of State government with an independent personnel system may allow its employees to voluntarily participate in the Leave Bank and the Leave Donation Program in accordance with this subtitle. A unit that elects to participate under this subsection shall: keep a record of the employee leave donated; and at the end of each fiscal year, submit to the Secretary a report containing the following information: the number of employees who donated leave; the kind of leave and number of hours donated by each employee; the number of employees who received donated leave; and the number of hours of donated leave used by each employee to whom leave was donated.