(2) Subject to this Part, the Fund shall be vested in the Authority as trustee. 74 Objects of Fund The objects of the Fund shall be— (a) the standardisation of postal and telecommunication services and the maintenance of high standards of quality in the provision of such services; and (b) to make grants to local authorities or their appointed agents for the purpose of assisting needy persons to obtain access to postal and telecommunication services; and (c) to finance or assist in financing the extension of postal and telecommunication services to underserviced areas and community centres within or outside such areas; and (d) to assist in the training of persons in the provision of postal or telecommunication services; and (e) to promote or contribute towards research and development in the field of postal and telecommunication services; and (f) to promote and contribute towards the expenses of the adaptation or facilitation of the use of telecommunication services for the benefit of disabled persons, including the provision without charge of directory information services appropriate to meet the needs of such persons; and (g) to encourage and facilitate, for the benefit of Zimbabwe, the transfer of telecommunications technology from foreign providers of such technology; in accordance with an annual implementation plan prepared by the Authority in consultation with cellular telecommunication, postal and telecommunication licensees and the appropriate successor company. 75 Moneys of Fund The Fund shall consist of— (a) such moneys as may be raised by contributions imposed in terms of section seventy-six; and (b) such moneys as may be payable to the Fund from moneys appropriated by Act of Parliament for the purpose of the Fund; and (c) such moneys as may be appropriated from the funds of the Authority in terms of section twenty; and (d) any other moneys to which the Fund may be lawfully entitled. 76 Contributions to Fund (1) Every holder of a licence shall pay the prescribed annual contribution to the Fund. (2) The dates on which contributions to the Fund become payable and the manner in which they shall be paid shall be as prescribed. 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of Fund (1) All moneys received on behalf of the Fund shall be paid into a banking account and no money shall be withdrawn therefrom except by means of cheques signed by such persons as are authorised in that behalf by the Authority.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 29