4. The Minister for Finance will be required to lay before the House of Assembly estimates of the revenues and expenditure of Zimbabwe for the next financial year. The expenditure included in those estimates (other than expenditure charged on the Consolidated Revenue Fund) will then have to be authorised by an Appropriation Act. 5. Provision will be made for supplementary or additional estimates to be laid before the House of Assembly for expenditure not covered by the Appropriation Act or if unauthorised expenditure has taken place. 6. There will be provision under which, if the Appropriation Act for any financial year has not come into operation by the beginning of that year, the President will be permitted to authorise the withdrawal of monies from the Consolidated Revenue Fund for the purpose of meeting necessary expenditure until the end of the first four months of the financial year or until the Appropriation Act comes into operation, whichever is the earlier. 7. The public debt of Zimbabwe, i.e. all debt charges for which the Government of Zimbabwe is liable, will be charged on the Consolidated Revenue Fund. 8. There will be a Comptroller and Auditor- General who will be appointed by the President on the recommendation of the Public Service Commission. It will be his duty:a. to satisfy himself that any proposed withdrawal from the Consolidated Revenue Fund is legally authorised and, if so satisfied, to approve it; b. to satisfy himself that all disbursements and expenditure from public funds are covered by proper authority; and c. at least once a year to audit all Government accounts, including the accounts of all courts which are paid for out of Govenment funds and the accounts of any Commission established by the Constitution, and to report on that audit to the House of Assembly through the Minister of Finance. For this purpose he will be entitled to have access to all relevant books and documents. In the exercise of his constitutional functions, he will not be subject to the direction or control of any other person or authority. 9. The Comptroller and Auditor-General will be removed from office only by the affirmative vote of an absolute majority of the House of Assembly. PENSION RIGHTS OF PUBLIC OFFICERS 1. The Constitution will contain provisions relating to pensions payable in respect of service of a public officer. 2. The pension benefits to be paid to a public officer will be those applicable at the time he began his service or those provided under any subsequent law not less favourable to him. 3. All pensions benefits payable by the State will be a charge on the Consolidated Revenue Fund. 4. Any person who is entitled to receive pension benefits may, if he is ordinarily resident otuside Zimbabwe, have them remitted to him outside Zimbabwe free of any deduction, charge or tax in respect of its remission. I. OMBUDSMAN 1. There will be an Ombudsman, who will be appointed by the President on the advice of the Judicial Service Commission. 2. The duty of the Ombudsman will be to investigate complaints against action taken by any employee of the Government, other than a member of the Defence Forces or Police Force, or by any employee of a local authority, where no legal redress or right of appeal to a court exists.