233 Excess or unauthorised expenditure (1) If it is found that more money has been expended on a purpose than was appropriated to it under 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 condoning 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 the fourteenth day on which the National Assembly sits after the extent of the unauthorised expenditure has been established, PART IV SAFEGUARDING OF PUBLIC PROPERTY AND AUDIT OF ACCOUNTS 234 Duty of custodians of public funds and property (1) In this section "public funds" includes any money owned or held by the State or any organ or agency of government, including local government; "public property" means any property owned or held by the State or any organ or agency of government, including local government. (2) It is the duty of everyone who is responsible for the expenditure of public funds to safeguard the funds and ensure that they are spent only on legally authorised purposes and in legally authorised amounts, (3) ) It is the duty of everyone who has custody or control of public property to safeguard the property and ensure that it is not lost, destroyed, damaged, misapplied or misused. (4) An Act of Parliament must provide for the speedy detection of breaches of subsections (2) and (3) and the disciplining and punishment of persons responsible for any such breaches. 235 Auditor-General (1) There must be an Auditor-General, whose office is a public office but does not form part of the Public Service. (2) The Auditor-General is appointed by the President after consultation with the Committee on Standing Rules and Orders. (3) The Auditor-General must be chosen for his or her integrity and high moral character, and must have been qualified to practise as an auditor for at least seven years. (4) The President may remove the Auditor-General from office for inability to discharge his or her functions or for misbehaviour, but only with the approval of the Committee on Standing Rules and Orders. 236 Functions of Auditor-General (1) The Auditor-General has the following functions– (a) to audit the accounts, financial statements and financial management of– (i) all Ministries and departments of the State; (ii) organisations or persons that receive or hold public funds or property; (iii) the Reserve Bank of Zimbabwe and other statutory bodies, unless an Act of Parliament specifically excludes them from the provisions of this section; and - 85 -