50 77 Holding of Fund (1) All moneys received on behalf of the Fund shall be paid into a banking account and no money shall be withdrawn therefrom except by means of cheques signed by such persons as are authorised in that behalf by the Authority. (2) Any part of the Fund not immediately required for the purposes of the Fund may be invested in such manner as the Minister may determine: Provided that such moneys shall not be invested directly in the shares of, or other securities issued by, a licensee other than a private telecommunication licensee. 78 Financial year of Fund The financial year of the Fund shall be the period of twelve months ending on the 31st December in each year. 79 Accounts and audit of Fund (1) The Authority shall cause proper books of accounts of the Fund to be kept, together with adequate financial and other records in relation thereto, and, within three months after the end of the financial year to which the accounts relate, shall submit the accounts to the Comptroller and Auditor-General for audit in terms of subsection (2). (2) The accounts of the Fund shall be audited by the Comptroller and Auditor-General, who shall have all the powers conferred upon him by section 9 of the Audit and Exchequer Act [Chapter 22:03] as though the assets of the Fund were public moneys or State property. PART XI OFFENCES 80 Forgery of stamps and money orders, etc. Any person who, without due authority or lawful excuse⎯ (a) makes, alters or reproduces any postage stamp, date stamp, card, envelope, wrapper, cover, money order or postal order or any other warrant or order for the payment of money through a cellular telecommunication licensee, postal licensee or telecommunication licensee; or (b) uses, issues, offers, exposes for sale, sells, deals in, sends by post or otherwise disposes of or has in his custody or possession any article knowing it to have been made, altered or reproduced in contravention of paragraph (a); or (c) engraves or in any other way reproduces upon any plate or material whatever any stamp, mark, figure or device in imitation of or resembling any stamp, mark, figure or device used or made or by any postal licensee; or (d) sells or otherwise disposes of, purchases, receives or has in his custody or possession any plate or material whatever that has been engraved or upon which any reproduction has been made in contravention of paragraph (c); or (e) makes or has in his custody or possession any mould, frame or other instrument capable of being used to make a postage stamp; or