Act 4 National Information Technology Authority, Uganda Act 2009 (5) The Board shall as soon as possible upon receiving it, deliver to the Minister a copy of the audited accounts together with the report of the auditor submitted under subsection (4). 29. Borrowing powers. (1) The Authority may, with the prior approval of the Minister, obtain loans and other credit facilities required for meeting its obligations and for carrying out its objects and functions under this Act. (2) Subject to Article 159 of the Constitution, a loan or credit facility obtained by the Authority under this section may, with the prior approval of the Minister, be guaranteed by the Government and when so guaranteed, the principal sum and interest of the loan shall be charged on the Consolidated Fund. 30. Financial year of the Authority. The financial year of the Authority shall be the same as the financial year of Government. 31. Compliance with Public Finance and Accountability Act, 2003. The Authority shall at all times comply with the Public Finance and Accountability Act, 2003. PART VII—MISCELLANEOUS 32. Relationship with other organisations. (1) The Authority shall in performing its functions, consult and cooperate with organisations with functions related to, or having aims or objectives related to those of the Authority. (2) The Authority may, on such terms and conditions considered necessary, delegate any of its functions under this Act to any organisation. (3) It shall be the duty of any organisation to which subsection (1) relates to cooperate with the Authority in the carrying out of its functions under this Act. 20