Section 302: Consolidated Revenue Fund
Constitution of Zimbabwe
There is a Consolidated Revenue Fund into which must be paid all fees, taxes and borrowings and all other revenues of the Government, whatever their source, unless an Act of Parliament—
(a) requires or permits them to be paid into some other fund established for a specific
purpose; or
(b) permits the authority that received them to retain them, or part of them, in order to
meet the authority’s expenses.
This constitutional provision establishes Zimbabwe's main treasury account, the Consolidated Revenue Fund, which serves as the central collection point for government income. The clause creates a presumption that all government money flows into this single fund, but allows Parliament to create special-purpose funds or to let certain agencies retain their revenues when authorized by law. This structure helps maintain fiscal accountability while allowing flexibility for specific governmental needs.