First Schedule (Section 14(2))
Provisions applicable to Board
1. Interpretation in First Schedule
In this schedule—“appointed member”, in relation to the Board, means a member appointed under section 14(1)(a) or (e);“Chairperson” means the Chairperson of the Board referred to in section 14(1)(a).
2. Disqualifications for appointment to Board
(1)Subject to this Act, a person shall not be qualified for appointment as a member of the Board, nor shall he or she hold office as an appointed member, if—(a)he or she is not a citizen of Zimbabwe or ordinarily resident in Zimbabwe; or(b)he or she is a member of two or more other statutory bodies; or(c)he or she is a member of Parliament; or(d)he or she is a member of a local authority or is in the full-time employment of a local authority; or(e)he or she is a public auditor contracted by the Comptroller and Auditor-General to carry out certain audits in terms of section 9, during the period of such contract;(f)in terms of a law in force in any country—(i)he or she has been adjudged or otherwise declared insolvent or bankrupt and has not been rehabilitated or discharged; or(ii)he or she has made an assignment or composition with his or her creditors which has not been rescinded or set aside; or(g)within the period of five years immediately preceding his or her proposed appointment, he or she has been sentenced in any country to a term of imprisonment imposed without the option of a fine, whether or not any portion thereof has been suspended, and has not received a free pardon.(2)For the purposes of subparagraph (1)(b)—(a)a person who is appointed to a council, board or other authority which is a statutory body or which is responsible for the administration of the affairs of a statutory body shall be regarded as a member of that statutory body;(b)“statutory body” means—(i)any Board established by the Constitution; or(ii)any body corporate established directly by or under an Act for special purposes specified in that Act, the membership of which consists wholly or mainly of persons appointed by the President, a Vice-President, a Minister or any other statutory body or by a Board established by the Constitution.
3. Terms of office and conditions of service of members of Board
(1)Subject to this Schedule, the term of office of an appointed member of the Board shall be such period, not exceeding three years, as the President may fix on his or her appointment.(2)On the expiry of any appointed member’s term of office, he or she shall be eligible for re-appointment:Provided that no appointed member may be re-appointed more than twice.(3)Appointed members shall be paid such allowances for attending meetings as shall be fixed by the President either at the time of the member’s appointment or anytime thereafter.(4)Notwithstanding anything to the contrary contained in this Act and notwithstanding the payment of allowances to a member, a member shall not merely by reason thereof be deemed to hold an office of profit in the service of the Office.
4. Vacation of office by members of Board
(1)An appointed member may resign his or her office at any time by giving the President and the Board thirty days’ notice of his or her intention to resign, or such other period of notice as he or she and the President may agree.(2)An appointed member shall be deemed to have resigned his or her office and his or her office shall become vacant—(a)if he or she becomes disqualified for appointment to the Board in terms of paragraph 1(1)(a), (b), (c), (d), (e) or (f);(b)on the date he or she begins to serve a sentence of imprisonment, whether or not any portion was suspended, imposed without the option of a fine—(i)in Zimbabwe, in respect of an offence; or(ii)outside Zimbabwe, in respect of conduct which, if committed in Zimbabwe, would have constituted an offence.
5. Filling of vacancies on Board
On the death of, or the vacation of office by, an appointed member, the President shall fill the vacancy within three months.
6. Procedure of meetings of Board
(1)Subject to subparagraph (2), the Board shall meet at such dates, times and places as may be fixed by the Chairperson:Provided that the Board shall meet at least once in every three months.(2)The Chairperson—(a)may convene a special meeting of the Board at any time; and(b)shall convene a special meeting of the Board on the written request of not fewer than two members, which meeting shall be convened for a date not sooner than seven days and not later than thirty days after the Chairperson’s receipt of the request.(3)Written notice of a special meeting convened in terms of subparagraph (2) shall be sent to each member not later than forty-eight hours before the meeting and shall specify the business for which the meeting has been convened:Provided that a failure by a member to receive such a notice, or an inadvertent failure to send such a notice to a member, shall not invalidate the meeting.(4)No business shall be discussed at a special meeting convened in terms of subparagraph (2) other than—(a)such business as may be determined by the Chairperson, where he or she convened the meeting in terms of subparagraph (2)(a); or(b)the business specified in the request for the meeting, where the Chairperson convened the meeting in terms of paragraph (2)(b).(5)The Chairperson or, in his or her absence, member designated by him or her, shall preside at all meetings of the Board.(6)At any meeting of the Board, five of the members of the Board shall form a quorum.(7)The Board will endeavour to make decisions by consensus among the members present at a meeting of the Board at which a quorum is present, failing which anything authorised or required to be done by the Board shall be decided by a majority vote of the members at the meeting.(8)At all meetings of the Board each member present shall have one vote on each question before the Board:Provided that, in the event of an equality of votes, the Chairperson or person presiding at the meeting shall have a casting vote in addition to his or her deliberative vote.(9)With the approval of the Board, the Chairperson may invite any person to attend a meeting of the Board, where the Chairperson considers that the person has special knowledge or experience in any matter to be considered at that meeting.(10)A person invited to attend a meeting of the Board in terms of subparagraph (9) may take part in the meeting as if he or she were a member of the Board, but he or she shall not have a vote on any question before the meeting.(11)Any proposal circulated among all members of the Board and agreed to in writing by a majority of them shall have the same effect as a resolution passed at a duly constituted meeting of the members and shall be incorporated into the minutes of the next succeeding meeting of the Board:Provided that, if a member requires that such a proposal be placed before a meeting of the Board, this subparagraph shall not apply to the proposal.(12)Except as otherwise provided in this paragraph, the procedure for the convening and conduct of meetings of the Board shall be as fixed from time to time by the Board.
7. Committees of Board
(1)For the better exercise of its functions, the Board may establish one or more committees in which the Board may vest such of its functions as it considers appropriate.(2)The vesting of a function in a committee in terms of subparagraph (1)—(a)may be made absolutely or subject to conditions and may be amended or withdrawn at any time; and(b)shall not divest the Board of that function;and the Board may amend or rescind any decision of the committee in the exercise of that function.(3)On the establishment of a committee under subparagraph (1) the Board—(a)shall appoint at least one of its members as a member of the committee, and that member or one of those members, as the case may be, shall be chairperson of the committee; and(b)may appoint as members of the committee persons who are not members of the Board and may fix the terms and conditions of their appointment.(4)Meetings of a committee may be convened at any time and at any place by the Chairperson of the Board or of the committee concerned.(5)If the chairperson of a committee is absent from a meeting of the committee, the members present may elect one of their number to preside at that meeting as chairperson.(6)A majority of members of a committee shall form a quorum at any meeting of a committee.(7)Anything authorised to or required to be done by a committee may be decided by a majority vote at a meeting of the committee at which a quorum is present.(8)At all meetings of a committee each member present shall have one vote on each question before the committee:Provided that, in the event of an equality of votes, the chairperson or person presiding at the meeting shall have a casting vote in addition to his or her deliberative vote.(9)Subject to this paragraph, the procedure to be followed at any meeting of a committee shall be as fixed by the Board.
8. Minutes of proceedings
(1)The Board shall cause minutes to be taken at its meetings and the meetings of its committees and enter them in books kept for the purpose.(2)Any minutes referred to in subparagraph (1) which purport to be signed by the person presiding at the meeting to which the minutes relate or by the person presiding at the next following meeting of the Board or the committee concerned, as the case may be, shall be accepted for all purposes as prima facie evidence of the proceedings and decisions taken at the meeting concerned.(3)The Board and any committee of the Board shall cause copies of all minutes that have been signed as provided in subparagraph (2) to be sent to the Minister for his or her information.
9. Reports of Board
(1)The Board—(a)shall, as soon as possible after the 31st December in each year, submit to the Speaker of the House of Assembly an annual report upon matters dealt with by the Board during the previous year, except such matters as the Board may consider inexpedient to publish; and(b)may at any time submit to the Speaker of House of Assembly a special report on any matter upon which the Board considers it desirable to report.(2)The Speaker of House of Assembly shall lay before House of Assembly on one of the fourteen days on which House of Assembly next sits after the report is received by him or her—(a)the annual report submitted to him or her in terms of subparagraph (1)(a); and(b)any special report submitted to him or her in terms of subparagraph (1)(b) which the Board requests to be laid before House of Assembly.
10. Validity of decisions and acts of Board
(1)No decision or act of the Board or act done under the authority of the Board shall be invalid solely because there were one or more vacancies on the Board when the decision was taken or the act was done or authorised.(2)If any decision or other act of the Board is rendered invalid through a procedural irregularity, the Board may at a duly convened meeting ratify the decision or act, and any decision or act so ratified shall be valid in all respects with effect from the date of its ratification.
Second Schedule (Section 15(2))
Powers of Audit Office Board
1.To acquire premises necessary or convenient for the exercise of its functions and for that purpose to buy, take on lease or in exchange, hire or otherwise acquire immovable property and any interest therein and any rights concessions, grants, powers and privileges in respect thereof.2.To buy, take in exchange, hire or otherwise acquire movable property necessary or convenient for the exercise of its functions.3.To maintain, alter or improve property acquired by it.4.To mortgage any assets, or part of any assets and, with the approval of the Minister, to sell, exchange, lease, dispose of turn to account or otherwise deal with any assets or part of any assets which are not required for the exercise of its functions for such consideration as it may determine.5.To open bank accounts in the name of the Audit Office and to draw, make, accept, endorse, discount, execute and issue for the purposes of its functions promissory notes, bills of exchange, securities and other negotiable or transferable instruments.6.To insure against losses, damages, risks and liabilities which it may incur.7.To make contracts and enter into suretyships or give guarantees in connection with the exercise of its functions and to modify and rescind such contracts or rescind such suretyships or guarantees.8.With the approval of Minister, to establish and administer such funds and reserves not specifically provided for in this Act as the Board considers appropriate or necessary for the proper exercise of the functions of the Audit Office.9.To pay such remuneration and allowances and grant such leave of absence and to make such gifts, bonuses and the like to members of the Audit Office as it considers fit.10.To provide pecuniary benefits for members of the Audit Office on their retirement, resignation, discharge or other termination of service or in the event of their sickness or injury and for their dependants, and for that purpose to effect policies of insurance, provident funds or make such other provision as may be necessary to secure for its members and their dependants any or all of the pecuniary benefits to which the provisions of this paragraph relate.11.To purchase, take on lease or in exchange or otherwise acquire land for residential purposes or dwellings-houses for use or occupation by members of the Audit Office.12.To construct dwellings, outbuildings or improvements for use or occupation by members of the Audit Office.13.To provide or guarantee loans made to members of the Audit Office for the purchase of dwelling-houses or land for residential purposes, the construction of dwelling-houses and the improvement of dwelling-houses or land which are the property of its members, subject to any conditions that may be imposed by the Board from time to time.14.To provide security in respect of loans by the deposit of securities, in which the Audit Office may invest such money as the Board may consider necessary for the purpose.15.Subject to any conditions that may be imposed by the Board from time to time, to provide loans to any members of the Audit Office—(a)for the purpose of purchasing vehicles, tools or other equipment to be used by the members in carrying out their duties; or(b)not exceeding six months’ salary or wages payable to the members concerned, for any purpose on such security as the Board thinks adequate.16.To do anything for the purpose of improving the skill, knowledge or usefulness of members of the Audit Office, and in that connection to provide or assist other persons in providing facilities for training, education and research, including the awarding of scholarships for such training.17.To provide such services as the Audit 0ffice considers appropriate and to charge for such services such fees as the Board, may from time to time determine.18.To engage in any activity, either alone or in conjunction with other organisations or international agencies, to promote better understanding of auditing and accounting issues.19.To provide technical advice or assistance, including training facilities, to the State auditing institutions of other countries.20.To do anything which by this Act or any other enactment is required or permitted to be done by the Audit Office or the Comptroller and Auditor-General.21.Generally to do all such things as are calculated to facilitate or are incidental or conducive to the performance of the functions of the Audit Office or the Comptroller and Auditor-General in terms of this Act or any other enactment.