Economic Governance

Public Finance Management Act Updated as at 31 October 2016

The Public Finance Management Act is an Act  to provide for the control and management of public resources and the protection and recovery thereof; to provide for the appointment, powers and duties of the Accountant-General and of his or her staff; to provide for the national budget; to provide for the preparation of financial statements; to provide for the regulation and control of public entities; and to provide for general treasury matters; to provide for the examination and audit of public accounts; to provide for matters pertaining to financial misconduct of public officials;

SC 2016-19 - Public Accounts Committee Report - Appropriation & Fund Accounts of Ministry of Justice 2014

S.C. 19, 2016

REPORT OF THE PUBLIC ACCOUNTS COMMITTEE ON
THE FINDINGS BY THE AUDITOR GENERAL ON
THE 2014 APPROPRIATION AND FUNDS ACCOUNTS FOR THE MINISTRY OF JUSTICE, LEGAL AND PARLIAMENTARY AFFAIRS

Presented to and debated and adopted by the National Assembly
Tuesday 4th October 2016

1.0    INTRODUCTION

Report of the Auditor-General for the Financial Year Ended December 31, 2015 on State Enterprises and Parastatals

EXECUTIVE SUMMARY

Audit mandate
My duties as set out in the Constitution of Zimbabwe and amplified in the Audit Office Act [Chapter 22:18] are, in addition to examining, auditing and reporting on accounts of all persons entrusted with public monies or state property, to audit all institutions and agencies of government, and at the request of government carry out special audits of the accounts of any statutory body or government controlled entity.

Report of the Public Accounts Committee on the Analysis of the Findings of the Auditor General on the 2013 Appropriation, Fund and State Enterprises and Parastatals Accounts

The Public Accounts Committee (PAC) plays a pivotal role in analyzing audited financial statements of government departments (Ministries), State Enterprises and Parastatals, and Local Authorities. The PAC, with the assistance of Clive and Associates, a registered accounting firm, analyzed the Auditor General's (AG) reports for the year ended 31 December 2013 covering government departments that is, 33 Appropriation Accounts, 89 State Enterprises and Parastatals Accounts and 40 Fund Accounts.

Public Committee on the Findings by the Auditor General on 2014 Appropriation Accounts for Min. of Finace & Other Statements Under its Purview - SC 16-2016

The Public Accounts Committee examined the Ministry of Finance and Economic Development accounting and management practices based on the findings of the Auditor General on the Ministry's 2014 Appropriation Account and other Statements under its purview.

Public Debt Management Act [Chapter 22.21] (Act 4 of 2015)

To provide for the management of public debt in Zimbabwe; to establish the Public Debt Management Office on a statutory basis and provide for its functions and administration; to provide for the raising, administration and repayment of loans by the State and for the giving of guarantees in respect of certain loans; to amend the Public Finance Management Act [Chapter 22:19) (No. 11 of 2009) and the Sovereign Wealth Fund of Zimbabwe Act [Chapter 22:20] (No. 7 of 2014); and to provide for matters connected with or incidental to the foregoing.

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