CONSTITUTION OF ZIMBABWE as amended at 14th September,2005 account or fund or any particular class of documents, he may, by notice in writing, inform the Speaker and the Minister for the time being responsible for finance of his opinion and, unless otherwise directed by Parliament, he shall not make any examination, audit or report in relation thereto. [Subsection as amended by section 26 of Act 31 of 1989 - Amendment No. 9] (2) It shall be the duty of the Comptroller and Auditor-General to satisfy himself that— (a) all moneys that have been appropriated by Parliament and disbursed have been applied to the purposes for which they were so appropriated and that the expenditure conforms to the authority that governs it; and (b) all reasonable precautions have been taken to safeguard the collection of all fees, taxes and other revenues of the State and to safeguard and control property of the State. (3) The Comptroller and Auditor-General and any officer authorized by him shall have access to all books, records, returns, reports and other documents that, in his opinion, relate to any of the accounts referred to in subsection (1) and to all cash, stamps, securities, stores and other property of whatever kind that he considers it necessary to inspect in connection with any of those accounts and that is in the possession of any employee, agent or authority of the State. (4) The Comptroller and Auditor-General shall submit every report made by him in accordance with subsection (1) to the Minister for the time being responsible for finance who shall, on one of the seven days on which Parliament sits next after he has received the report, lay it before Parliament. [Subsection as amended by section 9 of Act 15 of 1990 - Amendment No. 10] (5) The Comptroller and Auditor-General shall exercise in relation to the accounts of the State or the accounts of any authority, body or fund established directly by or under any Act of Parliament for special purposes specified in that Act such other functions as may be prescribed by or under an Act of Parliament. (6) In the exercise of his functions under subsections (1), (2), (3) and (4), the Comptroller and Auditor-General shall not be subject to the direction or control of any person or authority other than Parliament. [Subsection as amended by section 26 of Act 31 of 1989 - Amendment No. 9] CHAPTER XII MISCELLANEOUS PROVISIONS PART I General 107 Ombudsman and Deputy Ombudsman (1) There shall be an Ombudsman and, where the President has deemed it desirable, a Deputy Ombudsman, whose offices shall be public offices but shall not form part of the Public Service. (2) The Ombudsman and the Deputy Ombudsman shall be appointed by the President after consultation with the Judicial Service Commission. Reissue 79 14th September, 2005

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