ss 93–100A CONSTITUTION OF ZIMBABWE the Prison Service as are provided for by this Constitution or by or under an Act of Parliament. [Chapter as inserted by section 9 of Act 4 of 1993 with effect from 18.8.1995] CHAPTER XI Provided that if, by reason of the prorogation or dissolution of Parliament, the provisions of this subsection cannot be complied with, the estimates of the revenue and expenditure shall be laid before Parliament on a day on which Parliament sits not later than thirty days after the date on which Parliament first meets after that prorogation or dissolution. FINANCE 101 Consolidated Revenue Fund All fees, taxes and other revenues of Zimbabwe from whatever source arising, not being moneys that— (a) are payable by or under an Act of Parliament into some other fund established for a specific purpose; or (b) may, by or under an Act of Parliament, be retained by the authority that received them for the purpose of defraying the expenses of that authority; shall be paid into and form one Consolidated Revenue Fund. 102 Withdrawals from Consolidated Revenue Fund or other public fund (1) No moneys shall be withdrawn from the Consolidated Revenue Fund except— (a) to meet expenditure that is charged upon that Fund by this Constitution or by an Act of Parliament; or (b) where the issue of those moneys has been authorized by an Appropriation or other Act made pursuant to the provisions of section 103. (2) Where any moneys are charged by this Constitution or an Act of Parliament upon the Consolidated Revenue Fund or any other public fund, they shall be paid out of that fund by the Government to the person or authority to whom payment is due. (3) No moneys shall be withdrawn from any public fund, other than the Consolidated Revenue Fund, unless the issue of those moneys has been authorized by or under an Act of Parliament. (4) An Act of Parliament may prescribe the manner in which withdrawals may be made from the Consolidated Revenue Fund or any other public fund. (5) The investment of moneys forming part of the Consolidated Revenue Fund shall be made in such manner as may be prescribed by or under an Act of Parliament. (6) Notwithstanding the provisions of subsection (1), provision may be made by or under an Act of Parliament authorizing withdrawals to be made from the Consolidated Revenue Fund for the purpose of making repayable advances. 103 Authorization of expenditure from Consolidated Revenue Fund (1) The Minister for the time being responsible for finance shall cause to be prepared and laid before Parliament, on a day on which Parliament sits, before or not later than thirty days after the start of each financial year estimates of the revenue and expenditure of Zimbabwe for that financial year: 64

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