CONSTITUTION OF ZIMBABWE as amended by Amendment No. 17 (5) If in respect of any financial year it is found that any moneys have been expended for any purpose in excess of the amount appropriated to that purpose under this Chapter or for a purpose to which no amount has been appropriated under this Chapter, the Minister for the time being responsible for finance shall cause to be introduced into Parliament on one of the fourteen days on which Parliament sits next after the extent of the unauthorized expenditure has been established a Bill providing for the condonation of such unauthorized expenditure. (6) An Act of Parliament may make provision under which, if the Appropriation Act in respect of any financial year has not come into operation by the beginning of that financial year, the President may authorize 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 commencing with the beginning of that financial year and expiring four months thereafter or on the coming into operation of the Act, whichever is the earlier: Provided that— (a) the aggregate of all moneys so authorized to be withdrawn shall not exceed one-third of the sums included in the estimates of expenditure for the preceding financial year that have been laid before Parliament; (b) any moneys so withdrawn shall be included in the Appropriation Act under separate votes and shall be accounted for in accordance with the provisions thereof.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 authorize 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and expiring three months after the day on which Parliament first meets after that dissolution and any moneys so withdrawn shall be included in an Appropriation Act under separate votes and shall be accounted for in accordance with the provisions thereof.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] 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. Consolidation 82 14th September, 2005