Personal Data Protection Act, No. 9 of 2022 41 42. (1) The financial year of the Authority shall be the calendar year. Financial year and Audit of Accounts (2) The provisions of Article 154 of the Constitution relating to the audit of the accounts of public corporations shall apply to the audit of the accounts of the Authority. PART IX MISCELLANEOUS 43. The Authority may with the consent of the Minister given in concurrence with the Minister assigned the subject of Finance borrow temporarily by way of overdraft or otherwise, such sums of money as the Authority may require for defraying any expenditure incurred by it in the exercise, performance and discharge of its powers, duties and functions under this Act: Power to borrow Provided that, the aggregate of the amounts outstanding in respect of any loans raised by the Authority under this section, shall not exceed such sum as may be determined by the Minister in consultation with the Minister assigned the subject of Finance. 44. (1) The Board may, subject to such conditions as may be specified in writing, delegate to the Director-General or any officer of the Authority, any of its powers, duties and functions under this Act and the Director-General or such officer shall exercise, perform and discharge such power, duty or function subject to any special or general directions issued by the Board. (2) Notwithstanding any delegation made under subsection (1), the Board may exercise, perform and discharge any such power, duty or function so delegated. Delegation of powers, duties and functions of the Authority