No. 34 Communications 147.__(1) The funds of the Malawi Posts Corporation shall consist of__ (a) such sums as may, from time to time, be allocated to the Corporation by Parliament and the Universal Service Fund Committee; (b) such moneys or other assets as may accrue to or vest in the Corporation by way of grants, subsidies, donations, bequests, gifts, subscriptions, rents, interest or royalties, from the government or any other person; (c) such sums as are derived from the sale of any property by or on behalf of the Corporation; and (d) such sums as the Corporation may charge in respect of its services. (2) The Malawi Posts Corporation may, subject to any directions of a general nature which may be given to its Board by the Minister of Finance, invest such part of its funds that are not immediately required for the purposes of its operations. (3) Subject to the Public Finance Management Act, the Corporation may borrow money for the purposes of carrying out its duties and functions by__ (a) issuing loan stock on such terms as may be approved by the Minister of Finance; or (b) way of an overdraft or credit in Malawi or outside Malawi, with the approval of, and subject to such limitations as may be imposed by, the Minister of Finance. 148.__(1) The Malawi Posts Corporation shall keep proper books of accounts and other records relating to its accounts. (2) The accounts of the Corporation shall__ 69 Funds of the Malawi Posts Corporation Cap. 37:02 Accounts and audit (a) be audited annually by independent auditors appointed by the Board; and (b) be examined by the Auditor general before final approval by the Board, and before being presented to the Minister in accordance with section 149. (3) The financial year of the Malawi Posts Corporation shall be the same as the financial year of the government. 149.__(1) As soon as practicable, but not later than six months after the expiry of each financial year, the Malawi Posts Corporation shall publish in the Gazette and submit to the Minister a report relating to its activities during that financial year. Annual report