101: Consolidated Revenue Fund
All fees, taxes and other revenues of Zimbabwe from whatever source arising, not being moneys that--

1. are payable by or under an Act of Parliament into some other fund established for a specific purpose; or
2. may, by or under an Act of Parliament, be retained by the authority that received them for the purpose of defraying the expenses of that authority;
   shall be paid into and form out Consolidated Revenue Fund.
   

102: Withdrawals, from Consolidated Revenue Fund or other public fund

1. No moneys shall be withdrawn from the Consolidated Revenue Fund except--
   1. to meet expenditure that is charged upon that Fund by this Constitution or by an Act of Parliament; or
   2. where the issue of those moneys has been authorized by an Appropriation or other Act made pursuant to the provisions of section 103.
2. Where any moneys are charged by this Constitution or an Act of Parliament upon the Consolidated Revenue Fund or any other public fund, they shall be paid out of that fund by the Government to the person or authority to whom payment is due.
3. No moneys shall be withdrawn from any public fund, other than the Consolidated Revenue Fund, unless the issue of those moneys has been authorized by or under an Act of Parliament.
4. An Act of Parliament may prescribe the manner in which withdrawals may be made from the Consolidated Revenue Fund or any other public fund.
5. The investment of moneys forming part of the Consolidated Revenue Fund shall be made in such manner as may be prescribed by or under an Act of Parliament.
6. Notwithstanding the provisions of subsection (1), provision may be made by or under an Act of Parliament authorizing withdrawals to be made from the Consolidated Revenue Fund for the purpose of making repayable advances.
   

103: Authorization of expenditure from Consolidated Revenue Fund

1. The Minister for the time being responsible for finance shall cause to be prepared and laid before Parliament, on a day on which Parliament sits, before or not later than thirty days after the start of each financial year estimates of the revenue and expenditure of Zimbabwe for that financial year:
   Provided that if, by reason of the prorogation or dissolution of Parliament, the provisions of this subsection cannot be complied with, the estimates of the revenue and expenditure shall be laid before Parliament on a day on which Parliament sits not later than thirty days after the date on which Parliament first meets after that prorogation or dissolution.
2. When the estimates of expenditure, other than expenditure charged upon the Consolidated Revenue Fund by this Constitution or an Act of Parliament, have been approved by Parliament, a Bill, to be known as an Appropriation Bill, shall be introduced into Parliament providing for the issue from the Consolidated Revenue Fund of the sums necessary to meet that expenditure and the appropriation of those sums, under separate votes for the several heads of expenditure approved, to the purposes specified therein.
3. If in respect of any financial yen it is found that the amount appropriated by the Appropriation Act to any purpose is insufficient or that a need has arisen for expenditure for a purpose to which no amount has been appropriated by that Act, a supplementary estimate showing the sums required shall be laid before Parliament and, when such estimates have been approved by Parliament, a supplementary Appropriation Bill shall be introduced into Parliament providing for the issue of such sums from the Consolidated Revenue Fund and the appropriation of those sums, under separate votes for the several heads of expenditure approved, to the purposes specified therein.
4. An Act of Parliament may make provision for the President, where he is satisfied that there is an urgent need for expenditure which was unforeseen or the extent of which was unforeseen and for which no other provision exists, to authorize the withdrawal from the Consolidated Revenue Fund of moneys for the purpose of meeting that expenditure and any moneys so withdrawn shall be included in supplementary or additional estimates which shall be laid before Parliament on one of the fourteen days on which Parliament sits next after the authorization of such withdrawal and, when such estimates have been approved by Parliament, a supplementary or additional Appropriation Bill shall be introduced into Parliament providing that the sums so withdrawn shall be charged upon the Consolidated Revenue Fund and that they shall be appropriated, under separate votes for the several heads of expenditure approved, to the purposes specified therein:
   Provided that the aggregate of all moneys so authorized to be withdrawn shall not at any one time prior to the consequential estimates having been approved by Parliament exceed one and one-half per centum of the total amount appropriated in the last main Appropriation Act.
5. If in respect of any financial year it is found that any moneys have been expended for any purpose in excess of the amount appropriated to that purpose under this Chapter or for a purpose to which no amount has been appropriated under this Chapter, the Minister for the time being responsible for finance shall cause to be introduced into Parliament on one of the fourteen days on which Parliament sits next after the extent of the unauthorized expenditure has been established a Bill providing for the condonation of such unauthorized expenditure.
6. An Act of Parliament may make provision under which, if the Appropriation Act in respect of any financial view has not come into operation by the beginning of that financial year, the President may authorize the withdrawal of moneys from the Consolidated Revenue Fund for the purpose of meeting expenditure necessary to carry on the services of the Government during the period commencing with the beginning of that financial year and expiring four months thereafter or on the coming into operation of the Act, whichever is the earlier:
   rovided that-
   1. the aggregate of all moneys so authorized to be withdrawn shall not exceed one-third of the sums included in the estimates of expenditure for the preceding financial year that have been laid before Parliament,
   2. any moneys so withdrawn shall be included in the Appropriation Act under separate votes and shall be accounted for in accordance with the provisions thereof.
7. An Act of Parliament may make provision under which, where at any time Parliament has been dissolved before any provision or sufficient provision is made under this Chapter for the carrying on of the government of Zimbabwe, the President may authorize the withdrawal of moneys from the Consolidated Revenue Fund for the purpose of meeting expenditure necessary to carry on the services of the Government during the period beginning on the dissolution of Parliament and expiring three months after the day on which Parliament first meets after that dissolution and any moneys so withdrawn shall be included in an Appropriation Act under separate votes and shall be accounted for in accordance with the provisions thereof.
   [Section as amended by section 26 of Act 31 of 1989]
   

104: Public debt

1. All debt charges for which the Government is liable shall be charged upon the Consolidated Revenue Fund.
2. The costs and charges and expenses incurred incidental to the collection and management of the Consolidated Revenue Fund shall form the first charge thereon.
3. For the purposes of this section, debt charges include interest, sinking fund charges, the repayment or amortization of debt and all expenditure in connection with the raising of loans on the security of the Consolidated Revenue Fund and the service and redemption of debt created thereby.
   

105: Comptroller and Auditor-General

1. There shall be a Comptroller and Auditor-General whose office shall be a public office but shall not form part of the Public Service.
2. The Comptroller and Auditor-General shall be appointed by the President after consultation with the Public Service Commission.
   [Subsection as substituted by section 15 of Act 23 of 1987]
   

2a. If the appointment of a Comptroller and Auditor-General by the President is not consistent with any recommendation made by the Public Service Commission, the President shall cause Parliament to be informed as soon as is practicable.
[Subsection as inserted by section 15 of Act 23 of 1987 and as amended by section 26 of Act 31 of 1989]
3. A person shall not be qualified to hold or act in the office of Comptroller and Auditor-General unless he has held the post of Secretary of, or Deputy Secretary or Under Secretary in, a Ministry or a post in the Public Service of a grade equivalent to or higher than that of Under Secretary for periods which in the aggregate amount to at least five years.
4. The Comptroller and Auditor-General shall, subject to the provisions of subsection (5), hold office on such terms and conditions as are fixed by the President after consultation with the Public Service Commission.
[Subsection as amended by section 7 of Act 4 of 1984 and by section 15 of Act 23 of 1987]
5. The Comptroller and Auditor-General may only be removed from office by the President if Parliament has resolved by the affirmative votes of more than one-half of its total membership that he be removed from office for inability to discharge the functions of his office, whether arising from infirmity of body or mind or any other cause, or for misbehaviour.
[Subsection as amended by section 26 of Act 31 of 1989]

106: Functions of Comptroller and Auditor-General
1. The public accounts of Zimbabwe and of all accounting officers, receivers of revenue and other persons entrusted with public moneys or property of the State shall at least once in every financial year be examined, audited and reported on by the Comptroller and Auditor-General on behalf of Parliament:
Provided that if the Comptroller and Auditor-General is of the opinion that it would not be appropriate or expedient for him to examine and audit any particular account or fund or any particular class of documents, he may, by notice in writing, inform the Speaker and the Minister for the time being responsible for finance of his opinion and, unless otherwise directed by Parliament, he shall not make any examination, audit or report in relation thereto.
[Subsection as amended by section 26 of Act 31 of 1989]
2. It shall be the duty of the Comptroller and Auditor-General to satisfy himself that--
a. all moneys that have been appropriated by Parliament and disbursed have been applied to the purposes for which they were so appropriated and that the expenditure conforms to the authority dud governs it; and
b. all reasonable precautions have been taken to safeguard the collection of all fees, taxes and other revenues of the State and to safeguard and control property of the State.
3. The Comptroller and Auditor-General and any officer authorized by him shall have access to all books, rewards, returns, reports and other documents that, in his opinion, relate to any of the accounts referred to in subsection (1) and to all cash, stamps, securities, stores and other property of whatever kind that he considers it necessary to inspect in connection with any of those accounts and that is in the possession of any employee, agent or authority of the State.
4. The Comptroller and Auditor-General shall submit every report made by him in accordance with subsection (1) to the Minister for the time being responsible for finance who shall, on one of the seven days on which Parliament sits next after he has received the report, lay it before Parliament.
[Subsection as amended by section 9 of Act 15 of 1990]
5. The Comptroller and Auditor-General shall exercise in relation to the accounts of the State or the accounts of any authority, body or fund established directly by or under any Act of Parliament for special purposes specified in that Act such other functions as may be prescribed by or under an Act of Parliament.
6. In the exercise of his functions under subsections (1), (2), (3) and (4), the Comptroller and Auditor-General shall, not be subject to the direction or control of any person or authority other than Parliament.
[Subsection as amended by section 26 of Act 31 of 1989]