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306 Authorisation of expenditure in advance of appropriation
(1)
An Act of Parliament may allow the President to authorise the withdrawal of money from the
Consolidated Revenue Fund to meet expenditure which was unforeseen or whose extent was
unforeseen and for which no provision has been made under any other law, but-(a) the Act must not allow the withdrawal of money in excess of one and one-half per cent of the
total amount appropriated in the last main Appropriation Act;
(b) any money withdrawn under the Act must be included in additional or supplementary estimates
of expenditure laid without delay before the National Assembly and, if the Assembly approves
the estimates, the money must be charged upon the Consolidated Revenue Fund by an additional
or supplementary Appropriation Act.
(2)
If the Appropriation Act for a financial year has not come into operation by the beginning of that
financial year, an Act of Parliament may allow the President to authorise the withdrawal of money
from the Consolidated Revenue Fund to meet expenditure necessary to carry on the services of the
Government for the first four months of the financial year, but-(a) the Act must not allow the withdrawal of money in excess of one-third of the amounts included
in the estimates of expenditure for the previous financial year;
(b) any money withdrawn under the Act must be included in an Appropriation Act for the financial
year concerned, under separate votes for the different heads of expenditure.
(3)
If Parliament is dissolved before adequate financial provision has been made for carrying on the
services of the Government, an Act of Parliament may allow the President to authorise the
withdrawal of money from the Consolidated Revenue Fund to meet expenditure needed to carry on
those services until three months after the National Assembly first meets after the dissolution, but
any money withdrawn under the Act must be included in an Appropriation Act under separate votes
for the different heads of expenditure.
307 Unauthorised expenditure
(1)
If it is found that more money has been expended on a purpose than was appropriated to it in terms of
this Part, or that money has been expended on a purpose for which no money was appropriated
under this Part, the Minister responsible for finance must introduce a Bill into the National Assembly
seeking condonation of the unauthorised expenditure.
(2)
The Bill referred to in subsection (1) must be introduced into the National Assembly without delay
and in any event no later than sixty days after the extent of the unauthorised expenditure has been
established.
Zimbabwe 2013
Page 131
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