Constitution of Zimbabwe (as amended by Constitution Amendment No. 19) (b) any moneys so withdrawn shall be included in the Appropriation Act under separate votes and shall be accounted for in accordance with the provisions thereof. (7) An Act of Parliament may make provision under which, where at any time Parliament has been dissolved before any provision or sufficient provision is made under this Chapter for the carrying on of the government of Zimbabwe, the President may authorise the withdrawal of moneys from the Consolidated Revenue Fund for the purpose of meeting expenditure necessary to carry on the services of the Government during the period beginning on the dissolution of Parliament and expiring three months after the day on which the House of Assembly first meets after that dissolution and any moneys so withdrawn shall be included in an Appropriation Act under separate votes and shall be accounted for in accordance with the provisions thereof. [Section as amended by section 26 of Act 31 of 1989 – Amendment No. 9 – and section 26 of Act 11 of 2007 – Amendment No. 18] 104 Public debt (1) All debt charges for which the Government is liable shall be charged upon the Consolidated Revenue Fund. (2) The costs and charges and expenses incurred incidental to the collection and management of the Consolidated Revenue Fund shall form the first charge thereon. (3) For the purposes of this section, debt charges include interest, sinking fund charges, the repayment or amortisation of debt and all expenditure in connection with the raising of loans on the security of the Consolidated Revenue Fund and the service and redemption of debt created thereby. 105 Comptroller and Auditor-General (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. [Subsection as substituted by section 15 of Act 23 of 1987 – Amendment No. 7] (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. [Subsection as inserted by section 15 of Act 23 of 1987 – Amendment No. 7 and as amended by section 26 of Act 31 of 1989 – Amendment No. 9 –by section 23 of Act 5 of 2005 – Amendment No. 17 – and by section 27 of Act 11 of 2007 – Amendment No. 18] (3) A person shall not be qualified to hold or act in the office of Comptroller and Auditor-General 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. - 95 -