Money Laundering and Proceeds of Crime Act Act No. 4/2013 (b) any voluntary payment, grant or gift made by any person for the purposes of the Recovered Assets Fund; and (d) any income derived from the investment of any amounts that are credited to the Recovered Assets Fund; and (e) any sharing of confiscated or forfeited property and funds received from other States. (2) The Minister of Finance may authorise payments out of the Recovered Assets Fund to— (a) compensate victims who suffer losses as a result of serious offences or terrorist acts; (b) pay expenses relating to the recovery, management and disposition of property under this Act, including mortgages and liens against relevant property, and the fees of receivers, trustees, managers or other professionals providing assistance; (c) share recovered property with foreign States; (d) pay third parties for interests in property as appropriate; (e) pay compensation ordered by a court pursuant to section 72 or 90; (f) enable the appropriate law enforcement agencies to continue to address serious offences and terrorist acts; (g) assist in programmes to combat the trafficking in and consumption of dangerous drugs, including programmes for the rehabilitation of persons addicted to dangerous drugs; (h) pay the costs associated with the administration of the Recovered Assets Fund, including the costs of external audits. 98 Administration and investment of Recovered Assets Fund (1) The Recovered Assets Fund shall be administered on behalf of the Minister of Finance by the Reserve Bank of Zimbabwe in accordance with instructions referred to in section 97(2). (2) Any part of the Recovered Assets Fund not immediately required for the purposes of the Fund may be invested by the Reserve Bank of Zimbabwe in such manner as the Minister may determine or approve. 99 Financial year, accounts and audit of Recovered Assets Fund (1) The financial year of the Fund shall be the period of twelve months ending on the 31st December in each year. (2) The Reserve Bank of Zimbabwe shall, on behalf of the Minister of Finance, cause proper books of accounts of the Fund to be kept, together with adequate financial and other records in relation thereto, and, within three months after the end of the financial year to which the accounts relate, shall submit the accounts to the Comptroller and Auditor-General for audit in terms of subsection (2). (3) The accounts of the Fund shall be audited by the Comptroller and Auditor-General, who shall have all the powers conferred upon him or her by the Public Finance Management Act [Chapter 22:19] (No. 11 of 2009) and the Audit Office Act [Chapter 22:18] (No. 12 of 2009). 100 Occasional, periodic and annual reports relating to Recovered Assets Fund (1) The Reserve Bank of Zimbabwe shall submit to the Minister— (a) such reports in connection with the Recovered Assets Fund as the Minister may require on the matters referred to in subsection (2); and (b) such periodic reports, and at such intervals, as it considers advisable; on the matters referred to in subsection (2). (2) The Minister of Finance shall table before the House of Assembly not later than thirty days from the end of the financial year of the Recovered Assets Funds a report detailing— - 66 -