142 (2) It is the duty of every person who is responsible for the expenditure of public funds to safeguard the funds and ensure that they are spent only on legally authorised purposes and in legally authorised amounts. (3) It is the duty of every person who has custody or control of public property to safeguard the property and ensure that it is not lost, destroyed, damaged, misapplied or misused. (4) An Act of Parliament must provide for the speedy detection of breaches of subsections (2) and (3) and the disciplining and punishment of persons responsible for any such breaches and, where appropriate, the recovery of misappropriated funds or property. PART 5 AUDITOR-GENERAL 17.12 Auditor-General and his or her functions (1) There must be an Auditor-General, whose office is a public office but does not form part of the Civil Service. (2) The functions of the Auditor-General are— (a) to audit the accounts, financial systems and financial management of all departments, institutions and agencies of government, all provincial and metropolitan councils and all local authorities; (b) at the request of the Government, to carry out special audits of the accounts of any governmental body, statutory body or government-controlled entity; (c) to order the taking of measures to rectify any defects in the management and safeguarding of public funds; and (d) to exercise any other functions that may be conferred or imposed on him or her by an Act of Parliament. (3) Public officers must comply with orders given to them by the Auditor-General in terms of subsection (2)(c). 17.13 Appointment of Auditor-General (1) The Auditor-General is appointed by the President with the approval of Parliament. (2) The Auditor-General must be a citizen of Zimbabwe chosen for his or her integrity, and must have been qualified to practise as an auditor for at least ten years. (3) The term of office of the Auditor-General is a period of not more than six years and a person must not be appointed as Auditor-General after he or she has served for one or more periods, whether continuous or not, amounting to twelve years. (4) Before entering office, the Auditor-General must take, before the President or a person authorised by the President, the oaths of loyalty and office in the forms set out in the Third Schedule.

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