Report of the Auditor-General for the Financial Year Ended December 31, 2015 on Appropriation, Finance Accounts, Revenue Statements and Fund Accounts


In terms of Section 309 (2) of the Constitution of Zimbabwe and Section 10 of the Audit Office Act [Chapter 22:18], I am required, after examining the public accounts of Zimbabwe submitted to me in terms of Section 35 (6) and (7) of the Public Finance Management Act [Chapter 22:19] and signing a certificate recording the results of such examination, to prepare and submit to the Minister of Finance, not later than June 30 of each year, a report of my examination and audit of the public accounts of Zimbabwe.
In terms of Section 35 (12) of the Public Finance Management Act [Chapter 22:19] the Minister of Finance is responsible for submission to the House of Assembly audited consolidated financial statements.

The Constitution of Zimbabwe requires that all fees, taxes and other revenues of the State of Zimbabwe from whatever source arising (not being monies that are payable by or under an act of Parliament into some other fund established for a specific purpose or may, by or under an act of Parliament be retained by the authority) shall be paid into and form one Consolidated Revenue Fund. The administration and control over the Fund is exercised by the Treasury under the provisions of Section 17 of the Public Finance Management Act [Chapter 22:19].

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