No. 4f20ls Punlrc Dpnr h{nxncnh,rriNT Cap.22:2L (b) bi-annual reporting of debt management activities covering an evaluation of outcomes against the debt management objectives; (c) a list of all guarantees issued by Government including a classification of guarantees according to their probability of being called in; (d) a list of all outstanding borrowings and related debt service projections including classification of the k"rans by Government, public entities and local authorities. (3) The Minister shall at the same time as the estimates of revenue and expenditure are laid before the NationalAssembly, table in Parliament a comprehensive statement of the public debt. (4) The Minister shall ensure that all external loans contracted under this Act will be subiect to ratification by Parliament in accordance with the Constitution. 37 Audit (1) Ihe Office shall be audited annually by the Auditor-General's Office as a public entity in accordance with the Public Finance Management Act and the Audit Office ActlChapter 22: I8l (No. 12 of 2009). (2) The audit shall cover value for rnoney, performance and information technology systems. (3) The Office shall ensure that any issues for action by it raised by an audit are addressed in a timelv fashion. 38 Regulations 'lhe Minister may make regulafions prescribing all matters which by this Act are required or permitted to be prescribed or which, in his or her opinion, are necessary or convenient t<r be prescribed for canying out or giving effect to this Act, including (but not limited to)- (a) the procedures and processes necessary for debt issuance and management; (b) the manner in which, and the conditions subject to which, rnonies may be raised and repaid, including the payment of interest on the monies; (c) (d) the issuance of guarantees, including the terms and conditions subject to which guarantees nray be given; the fees payable for any service performed by the Office in terms of this Act tbr or on behalf of any local authority or public entitv. 39 Amendment of Cap.22:19 The Public Finance Management Act is amended- (a) in the long title by the deletion therefrom of "to provide for the raising, administration, and repayment of loans by the State and for giving of guarantees in respect of certain loans"; (b) (c) in section 2 ("Interpretation".; by the repeal of the definitions of "agent"; "cancelled"; "sinking fund"; "State loan" and "stock'; by the repeal of Part VI ("Loans, Guarantees and Other Commitrnents"). 4A Amendment ol Cap.22:20 The Sovereign Wealth Fund of Zimbabwe Act fChapter 22:201(No. 7 of 2014) is amended- (a) (b) in section 2 ("Interprelation") in the de{inition of 'Joint venture agreement" by the deletion of "private party" wherever it occurs and the substitution of "counterparty"; in section 6 ("Composition of Board")(1)r16