16 16.10. Functions of Zimbabwe Land Commission. CHAPTER 17 FINANCE PART 1 FINANCIAL MANAGEMENT 17.1. Principles of public financial management. 17.2. Parliamentary oversight of State revenues and expenditure. 17.3. Limits of State borrowings, public debt and State guarantees. 17.4. Allocation of revenues between national, provincial and local tiers of government. PART 2 CONSOLIDATED REVENUE FUND 17.5. Consolidated Revenue Fund. 17.6. Withdrawals from Consolidated Revenue Fund. 17.7. Charges upon Consolidated Revenue Fund. PART 3 AUTHORISATION OF EXPENDITURE FROM CONSOLIDATED REVENUE FUND 17.8. Appropriations from Consolidated Revenue Fund. 17.9. Authorisation of expenditure in advance of appropriation. 17.10. Unauthorised expenditure. PART 4 SAFEGUARDING OF PUBLIC FUNDS AND PROPERTY 17.11. Duties of custodians of public funds and property. PART 5 AUDITOR-GENERAL 17.12. Auditor-General and his or her functions. 17.13. Appointment of Auditor-General. 17.14. Independence of Auditor-General. 17.15. Remuneration of Auditor-General. 17.16. Removal of Auditor-General from office.