Public Finance Management Act [Chapter 22:19] as amended as at 28 October 2016 “public entity” means— (a) any corporate body established by or in terms of any Act for special purposes; (b) any company in which the State has a controlling interest, whether by virtue of holding or controlling shares therein or by virtue of a right of appointment of members to the controlling body thereof or otherwise, and includes any company which is a subsidiary, as determined in accordance with section 143 of the Companies Act [Chapter 24:03], of such a body; (c) a local authority; (d) any partnership or joint venture between the State and any person and which is prescribed by the Minister for the purposes of the application of this Act to be a partnership or joint venture; and unless otherwise specified, refers to a public entity prescribed for the purposes of Part V; “public money” means— (a) revenues; and (b) all other money received and held, whether temporarily or otherwise, by an officer in his or her official capacity; “public resources” means public money and State property; “quarter” means a period of three months ending on the 31st March, 30th June, 30th September or 31st December in any financial year; “receiver of revenue” means any person who is prescribed to be a receiver of revenue; “reporting unit” means a division, department, agency or other unit of a Ministry that is independently required to report or account through the accounting officer of the Ministry concerned to the Secretary or the Auditor-General in terms of this Act: Provided that if a constitutional entity is required to report or account to the accounting officer of any Ministry that constitutional entity shall be deemed to be a reporting unit of that Ministry; “Reserve Bank” means the Reserve Bank of Zimbabwe established by the Reserve Bank of Zimbabwe Act [Chapter 22:10]; “revenues” means all taxes, fees and other income of the State from whatever source arising (not being moneys which are required by law to be paid into a separate fund), including the proceeds of all loans raised by the State which, in terms of section 101 of the Constitution, form part of the Consolidated Revenue Fund; “registrar” means a person appointed in terms of section 70(b) for the registration of bonds and stock; “Secretary” means the Secretary responsible for finance and Paymaster-General; “specified public entity” means a local authority or joint venture referred to in paragraph (c) or (d) of the definition of “public entity” which is specified for the purposes of Part V; “State property” means property which is owned by the State or property for the custody and care of which the State is responsible; -8-