Public Finance Management Act [Chapter 22:19] as amended as at 28 October 2016 (b) the acquisition, receipt, custody, control, issue, sale, delivery, transfer or disposal of any State property; (c) expenditure on any service involving a charge on the Consolidated Revenue Fund; (d) the operation of any statutory fund; (e) the acceptance, on behalf of the State, of any gift, donation, bequest or other grant of moneys or other property which is made subject to a condition or is likely to involve a charge on the Consolidated Revenue Fund; and the accounting therefor. (3) Instructions or directions issued in terms of subsection (2) may require an accounting officer or receiver of revenue to issue written departmental instructions to the officers in his or her Ministry or department relating to any matter referred to in subsection (2). (4) Section 21 of the Interpretation Act [Chapter 1:01] shall apply, with the necessary changes, in relation to the power conferred on the Treasury by subsection (2) to issue instructions or directions. 7 Duties and Powers of Minister (1) It shall be the duty of the Minister— (a) to develop and implement a macroeconomic and fiscal policy for Zimbabwe and he or she shall, for that purpose— (i) supervise and monitor the finances of Zimbabwe; and (ii) coordinate international and inter-governmental financial and fiscal relations; (b) to advise the Government on the allocation of public resources as between Ministries, reporting units, public entities, constitutional entities and any programmes of Government independent of the foregoing. (2) For the purposes of the full discharge of the duties set out in subsection (1), the Minister shall ensure that— (a) full and transparent accounts are from time to time and not less than annually made to Parliament indicating the current and projected state of the economy, the public resources of Zimbabwe and the fiscal policy of the Government; (b) systems are established throughout Government for planning, allocating and budgeting for the use of public resources and approving all requests for the issue of public moneys prior to their inclusion in any estimates of expenditure for submission to Parliament in accordance with the provisions of this Act; and (c) the control of the National Assembly over such public resources is maintained and that transparent systems are established and maintained which— (i) provide a full account to the National Assembly for the use of public resources; (ii) ensure the exercise of regularity and propriety in the handling and expenditure of public resources. (3) For the purpose of effectively supervising the public resources of Zimbabwe, the Minister shall, subject to this Act and any other enactment, be responsible for the management of the Consolidated Revenue Fund and the supervision, control and direction of all matters relating to the public resources of Zimbabwe. - 10 -