SUBMISSION OF ANNUAL REPORT
In terms of Section 309 (2) of the Constitution of Zimbabwe Amendment (No. 20) Act 2013 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.
Section 302 of the Constitution of Zimbabwe requires that all fees, taxes and borrowings and all other revenues of the Government, whatever their source, unless an Act of Parliament-
a) requires or permits them to be paid into some other fund established for a specific purpose; or
b) permits the authority that received them to retain them, or part of them, in order to meet the authority’s expenses, 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].