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Non-Governmental Organisations Bill, 2004
July 2004

PART IV

ADMINISTRATION OF NON-GOVERNMENTAL ORGANISATIONS

16. Books, accounts, records, etc
17. Funding of local non-governmental organisations
18. Registered address
19. Branch committees
20. Branches not controlled by non-governmental organisation
21. Audit of accounts
22. Inspections and examination of accounts

16 Books, accounts, records, etc

(1) The director of every registered non-governmental organisation shall be responsible for ensuring that books, accounts and records are kept to the satisfaction of the Registrar and shall within two months after the end of each financial year render to the Registrar the prescribed reports and returns and such additional information as may be required by the Registrar.
(2) Every registered non-governmental organisation shall have an annual budget showing the details of its expenditure and proceeds, including income, accruals and donations from local and foreign sources.

17 Funding of local non-governmental organisations

No local Non-governmental organisation shall receive any foreign funding or donation to carry out activities involving or including issues of governance.

18 Registered address

(1) Every registered non-governmental organisation shall have a registered address in Zimbabwe
(2) Notice of any change of the registered address shall be given within twenty-one days thereof to the Registrar.

19 Branch committees

(1) Every registered non-governmental organisation which conducts its operations wholly or partly through branches established and functioning under the control and direction thereof shall constitute a committee for each such branch and the said organisation shall grant to every such branch a letter of delegation in the prescribed form and subject to the prescribed conditions.
(2) Upon the cancellation or surrender of a certificate of registration issued to a non-governmental organisation, any delegation granted thereby to any branch thereof shall automatically lapse.

20 Branches not controlled by non-governmental organisation

The Registrar, after consultation with the Council, may determine that any branch of a non-governmental organisation, which is not subject to the control, and direction of that organisation shall, for the purpose of this Act, be deemed to be an independent and separate non-governmental organisation.

21 Audit of accounts

The director of every non-governmental organisation shall, within three months after the end of each financial year of that organisation, cause an account of its expenditure and revenue for that financial year to be audited by an auditor registered as a public auditor in terms of the Public Accountants and Auditors Act [Chapter 27:12]:
Provided that if the Council is satisfied that the financial position of a non-governmental organisation is such that the employment of such an auditor is not justified he may, subject to such conditions as he may determine, authorize the appointment of some other person to audit the accounts.

22 Inspections and examination of accounts

(1) The Minister may appoint any officer in the Public Service as an inspecting officer—

(a) to inspect any aspect of the affairs or activities of any non-governmental organisation and to examine all documents relating thereto;
(b) to examine the books, accounts and other documents relating to the financial affairs of any non-governmental organisation;

and to report thereon to the Registrar.

(2) The Council shall ensure that every inspecting officer is provided with an identity document identifying him or her as an inspecting officer and he or she shall, on request by any person affected by the exercise of his or her powers under this Act, produce the identity document issued in terms of this subsection.
(3) For the purpose of any inspection or examination in terms of subsection (1), an inspecting officer may—

(a) by notice under his hand, delivered to the person concerned personally or sent to him by post, require any person to produce to him any book or other document which has any bearing on the subject of the inspection, examination or audit; and
(b) retain for reasonable period any book or document produced to him by virtue of a notice under this subsection or voluntarily by any person.

(4) Any person who, having received notice under subsection (3), fails to produce any book or document referred to in subsection (3) which he may be able to produce, shall be guilty of an offence and liable to a fine not exceeding level four or to imprisonment for a period not exceeding three months or to both such fine and such imprisonment.

(5) any person who—

(a) wilfully hinders or obstruct an inspecting officer in the exercise of his functions in terms of this Act; or
(b) falsely holds himself out to be an inspecting officer;
shall be guilty of an offence and liable to a fine not exceeding level five or to imprisonment for a period not exceeding four months or to both such fine and such imprisonment.

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