Public Finance Management Act [Chapter 22:19] as amended as at 28 October 2016 this Act for the carrying on of the Government of Zimbabwe, the President may authorise the issue of money 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 thirty days after the day on which Parliament first meets after that dissolution.16 (2) An issue authorised in terms of subsection (1) shall be submitted for appropriation by the National Assembly in the first Appropriation Act after the issue was authorised and shall be accounted for in accordance with that Appropriation Act. PART III NATIONAL BUDGET 28 Submission to Parliament of annual estimates of revenue and expenditure (1) The Minister shall lay before the National Assembly the annual budget for the forthcoming financial year, 17not later than thirty days after the start of the forthcoming financial year, stating— (a) estimates of the revenues, expenditure and financing requirements for the Government of Zimbabwe for that year; (b) for each vote of expenditure a statement of the classes of outputs expected to be provided from that vote during the year and the performance criteria to be met in providing those outputs. (2) Notwithstanding subsection (1), if Parliament is dissolved less than three months before the commencement of any financial year, the estimates for that year may be laid before the National Assembly within thirty days after the National Assembly first meets following the dissolution. 18. (3) The votes of expenditure contained in the estimates other than statutory expenditure shall be included in a Bill to be known as an Appropriation Bill which shall be introduced into the National Assembly to provide for the issue from the Consolidated Revenue Fund of the sums necessary to meet the expenditure and the appropriation of those sums to the purposes specified therein. (4) If in respect of any financial year it is found that the amount appropriated by an Appropriation Act is insufficient or that a need has arisen for expenditure for a purpose to which no amount has been appropriated by that Act, a supplementary estimate, showing the amount required, shall be laid before the National Assembly and the votes of expenditure shall be included in a Supplementary Appropriation Bill to be introduced to the National Assembly to provide for the appropriation of those sums. (5) The Minister may, through the appropriate portfolio committee of Parliament, seek the views of Parliament in the preparation and formulation of the national annual budget, for which 16 Subsection (1) as substituted by Act 3/2016 with effect from 1st July 2016 (only change of substance being reduction of “three months” to “thirty days”}. 17 Words “not earlier than thirty days before or” deleted by Act 3/2016 with effect from 1st July 2016. 18 Subsection as amended by Act 3/2016 with effect from 1st July 2016. - 23 -