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PART 3 AUTHORISATION OF EXPENDITURE FROM
CONSOLIDATED REVENUE FUND
305 Appropriations from Consolidated Revenue Fund
(1)
Every year the Minister responsible for finance must present to the National Assembly a statement of
the estimated revenues and expenditures of the Government in the next financial year.
(2)
The estimates of revenue and expenditure must be presented to the National Assembly in terms of
subsection (1) on a day on which the Assembly sits before or not later than thirty days after the start
of each financial year, but if Parliament is dissolved and it is impossible to lay estimates before the
Assembly by that time, then they must be laid before the Assembly within thirty days after the
Assembly first meets following the dissolution.
(3)
Separate estimates of revenue and expenditure must be given for each of the following-(a) each Commission established by this Constitution;
(b) the office of the Auditor-General;
(c) the National Prosecuting Authority;
(d) the Council of Chiefs; and
(e) any other institution prescribed in an Act of Parliament.
(4)
When the National Assembly has approved the estimates of expenditure for a financial year, other
than expenditure that is specifically charged on the Consolidated Revenue Fund by this Constitution
or an Act of Parliament, the Minister responsible for finance must cause a Bill to be known as an
Appropriation Bill to be introduced into the National Assembly, and that Bill must-(a) provide for money to be issued from the Consolidated Revenue Fund to meet the approved
expenditure; and
(b) appropriate the money to the purposes specified in the estimates, under separate votes for the
different heads of expenditure that have been approved.
(5)
If the money appropriated to a purpose under an Appropriation Act is insufficient or if expenditure is
needed for a purpose for which no money has been appropriated, the Minister responsible for finance
must cause an additional or supplementary estimate to be presented to the National Assembly, and if
the National Assembly approves the estimate the Minister must cause an additional or
supplementary appropriation Bill to be introduced into the Assembly providing for the necessary
money to be issued from the Consolidated Revenue Fund.
Zimbabwe 2013
Page 130
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