. NATIONAL ARTS COUNCIL OF ZIMBABWE ACT as amended 2006 23 Registration (1) For the purposes of registration, an arts organization shall lodge with the secretary of the District Arts Council in the district where it operates or, in the case of a new arts organization, in the district where it is formed, an application in the prescribed form attaching its constitution thereto. (2) On receiving an application lodged in terms of subsection (1), the District Arts Council shall, where it is satisfied that— (a) the objects of the arts organization are consistent with the objects of the National Arts Council; and (b) in all other respects the applicant is fit and suitable for registration; recommend to the Board that the arts organization concerned be registered, and the Board may direct the secretary of the District Arts Council to register the arts organization concerned in a register to be kept by him for that purpose. (3) Subject to the approval of the Minister, and on application made to it, the Board may register an arts organization or group of arts organizations registered in terms of subsection (2) and operating in more than one province, as a national arts association on such terms and conditions as the Board may determine: Provided that if the national arts association consists of more than one registered arts organization, each registered arts organization shall continue to be considered as an independent arts organization for the purposes of this Act. 24 Cancellation of registration (1) If it appears to the Board that a registered arts organization has ceased to operate as an arts organization and has materially changed its objects, the Board may, subject to subsection (2)— (a) in the case of an arts organization registered in terms of subsection (2) of section twenty-three, direct the District Arts Council concerned to cancel its registration; (b) in the case of a national arts association registered in terms of subsection (3) of section twenty-three, cancel its registration. (2) The Board shall not take any action under subsection (1) until— (a) it has given notice in writing to the arts organization concerned to show cause, within ninety days of the date of such notice, why its registration should not be cancelled; and (b) it has afforded the arts organization concerned an opportunity of making representations in the matter. (3) An arts organization whose registration has been cancelled in terms of subsection (1) may, on compliance with the requirements of the Board, reapply for registration, and section twenty-three shall apply to such an application. 25 Appeals (1) Any arts organization which is aggrieved by a decision of the Board or a District Arts Council concerning the rejection of its application for registration or cancellation of its registration may appeal to the Minister. (2) On an appeal being lodged with him in terms of subsection (1), the Minister may, after affording the parties concerned a reasonable opportunity of making representations to him, confirm, vary or rescind the decision appealed against and the Board or District Arts Council, as the case may be, shall comply with the decision of the Minister. PART VI FINANCIAL PROVISIONS 26 Funds of National Arts Council The funds of the National Arts Council shall consist of— (a) moneys appropriated for the purpose by Parliament; and (b) grants, donations or bequests received by the National Arts Council with the approval of the Minister; and (c) loans which have been raised with the approval of the Minister and the Minister responsible for finance; and (d) the income from time to time accruing from any investment of any funds of the National Arts Council; and (e) such other moneys or assets as may vest in or accrue to the National Arts Council, whether in the course of its operations or otherwise. 27 Accounts of National Arts Council (1) The Board shall keep proper accounts and other records relating thereto in respect of all the operations, transactions, undertakings and property of the National Arts Council, including such particular accounts and records as the Minister may direct. (2) The Board shall prepare a statement of accounts in respect of each financial year or such other period as the Minister may direct. 28 Audit of accounts (1) The Board shall appoint an auditor, who may be the Comptroller and Auditor-General or, subject to the approval of the Minister, an auditor who is registered as a public auditor in terms of the Public Accountants and Auditors Act [Chapter 27:12], and who shall annually audit the accounts of the National Arts Council kept in terms of section twentyseven. (2) The auditor shall make a report to the Board and to the Minister on the statement of accounts prepared in terms of subsection (2) of section twenty-seven and such report shall state whether or not the statement of accounts gives a true and fair view of the state of the financial affairs of the National Arts Council. (3) If in the opinion of the auditor— (a) he has not obtained the information and explanations he required; or (b) the accounts and records relating thereto have not been properly kept; or (c) the Board has not complied with this Act; the auditor shall include in the report referred to in subsection (2) statements to that effect. 29 Powers of auditors (1) Without derogation from subsection (6) of section 9 of the Audit and Exchequer Act [Chapter 22:03], the auditor appointed in terms of section twenty-eight shall be entitled at all reasonable times to require to be produced to him all such accounts and other records relating thereto and to require from any member or person employed by the National Arts Council such information and explanations as in the opinion of the auditor are necessary for the purpose of his audit. (2) Any member or person employed by the National Arts Council who fails without just cause to comply with a requirement of an auditor in terms of subsection (1) shall be guilty of an offence and liable to a fine not exceeding level four or to imprisonment for a period not exceeding three months or to both such fine and such imprisonment.