Chapter 22:20 Sovereign Wealth Fund of Zimbabwe Act 10/2013 (a) if the withdrawal is for the implementation of any Government project and the meeting of any expenditure incurred in connection therewith, the amount of the withdrawal must be itemised under the “Vote of Credit” in the Estimates of Expenditure and included as part of that Vote in the Appropriation Bill concerned; (b) if the withdrawal is made for the purpose of fiscal or macroeconomic stabilisation pursuant to section 4(c), the amount of the withdrawal must be itemised under the “Unallocated Reserve” of the Vote for the Ministry responsible for finance in the Estimates of Expenditure and included as part of that Vote in the Appropriation Bill concerned. 24 Accounts of Board and appointment of internal auditor (1) For the purposes of the Public Finance Management Act [Chapter22:19] (No. 11 of 2009), the Fund is a “statutory fund” and the Board is a “public entity” as defined in that Act. (2) The Board shall ensure that proper accounts and other records relating to such accounts are kept in respect of all the Board’s activities, moneys and property, including such particular accounts and records as the Minister may direct. (3) Section 80 of the Public Finance Management Act [Chapter 22:19] shall apply, with such changes as may be necessary, to the appointment of an internal auditor to the Board in all respects as if the Board were a Ministry or department of a Ministry. 25 Audit of accounts (1) The accounts of the Fund shall be audited by the Auditor-General, who for that purpose shall have the functions conferred on him or her by sections 7 and 8 of the Audit Office Act [Chapter 22:18]. (2) Any person under the authority or supervision of the Board who refuses to provide the AuditorGeneral with an explanation or information required by him or her for the purposes of an audit or knowingly provides the Auditor-General with a false explanation or information, or an explanation or information that the person has no grounds for believing to be true, shall be guilty of an offence and liable to a fine not exceeding level six (3) Notwithstanding anything contained in subsection (1), the Auditor-General may appoint a suitably qualified person to audit the accounts of the Fund and if he or she does so— (a) subsections (1) and (2) shall apply in respect of the person so appointed as if he or she were the Auditor-General; and (b) any expenses incurred by the person so appointed in carrying out his or her audit shall be met from the Fund. PART V GENERAL PROVISIONS 26 Exemption from liability of Board and its members, employees and agents No liability shall attach to⎯ (a) the Board; or (b) any member of the Board or a committee of the Board; or (c) any employee or agent of the Board; 13