Audit Office Act [Chapter 22:18] (No. 12 of 2009) ACT To provide for the additional functions of the Comptroller and Auditor-General; to establish the Office of the Comptroller and Auditor General and the Audit Office Commission and provide for its functions; to constitute the Audit Office and provide for its administration and the conditions of service of its members; to provide for the transfer of persons from the Public Service to the Audit Office; to amend section 3 of the Interpretation Act [Chapter 1:01]; to amend the Public Service Act [Chapter 16:04]; and to provide for matters connected with or incidental to the foregoing. WHEREAS sections 105 and 106 of the Constitution provide as follows: 105. (1) There shall be a Comptroller and Auditor-General whose office shall be a public office but shall not form part of the Public Service. (2) The Comptroller and Auditor-General shall be appointed by the President after consultation with the Public Service Commission. (2a) If the appointment of a Comptroller and Auditor-General by the President is not consistent with any recommendation made by the Public Service Commission, the President shall cause the Senate to be informed as soon as is practicable. (3) A person shall not be qualified to hold or act in the office of Comptroller and AuditorGeneral unless he has held the post of Secretary of, or Deputy Secretary or Under Secretary in, a Ministry or a post in the Public Service of a grade equivalent to or higher than that of Under Secretary for periods which in the aggregate amount to at least five years. (4) The Comptroller and Auditor-General shall, subject to the provisions of subsection (5), hold office on such terms and conditions as are fixed by the President after consultation with the Public Service Commission. (5) The Comptroller and Auditor-General may only be removed from office by the President if the House of Assembly has resolved by the affirmative votes of more than one-half of its total membership that he be removed from office for inability to discharge the functions of his office, whether arising from infirmity of body or mind or any other cause, or for misbehaviour. 106. (1) The public accounts of Zimbabwe and of all accounting officers, receivers of revenue and other persons entrusted with public moneys or property of the State shall at least once in every financial year be examined, audited and reported on by the Comptroller and Auditor-General on behalf of the House of Assembly: Provided that if the Comptroller and Auditor-General is of the opinion that it would not be appropriate or expedient for him to examine and audit any particular account or fund or any particular class of documents, he may, by notice in writing, inform the Speaker and the Minister for the time being responsible for finance of his opinion and, unless otherwise directed by the House of Assembly, he shall not make any examination, audit or report in relation thereto. (2) It shall be the duty of the Comptroller and Auditor-General to satisfy himself that— (a) all moneys that have been appropriated by Parliament and disbursed have been applied to the purposes for which they were so appropriated and that the expenditure conforms to the authority that governs it; and (b) all reasonable precautions have been taken to safeguard the collection of all fees, taxes and other revenues of the State and to safeguard and control property of the State. (3) The Comptroller and Auditor-General and any officer authorized by him shall have access to all books, records, returns, reports and other documents that, in his opinion, relate to any of the accounts referred to in subsection (1) and to all cash, stamps, securities, stores and -3-