CONSTITUTION OF ZIMBABWE as amended at 14th September, 2005 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 amortization 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 Parliament 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] (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. (4) The Comptroller and Auditor-General shall, subject to the provisions of subsection (5), hold office on such terms and conditions as are fixed by the President after consultation with the Public Service Commission. [Subsection as amended by section 7 of Act 4 of 1984 - Amendment No. 4 and by section 15 of Act 23 of 1987 - Amendment No. 7] (5) The Comptroller and Auditor-General may only be removed from office by the President if Parliament has resolved by the affirmative votes of more than one-half of its total membership that he be removed from office for inability to discharge the functions of his office, whether arising from infirmity of body or mind or any other cause, or for misbehaviour. [Subsection as amended by section 26 of Act 31 of 1989 - Amendment No. 9] 106 Functions of Comptroller and Auditor-General (1) The public accounts of Zimbabwe and of all accounting officers, receivers of revenue and other persons entrusted with public moneys or property of the State shall at least once in every financial year be examined, audited and reported on by the Comptroller and Auditor-General on behalf of Parliament: Provided that if the Comptroller and Auditor-General is of the opinion that it would not be appropriate or expedient for him to examine and audit any particular Reissue 78 14th September, 2005