7. Powers of the Auditor-General in carrying out an audit.
8. Powers, duties and functions to be solely carried out by the Auditor-General.
9. Non-disclosure of information.
Submission of reports and statements by the Auditor-General
10. Auditor-General to submit a report to Parliament annually.
11. Summary Report and Annual Detailed Management Audit Report.
12. Content of the Auditor-General’s Report pertaining to corporations and companies.
13. Special Reports.
14. Triennial Reports.
15. Submissions of the financial statements of the Government to the Auditor-General.
16. Annual financial statements of audited entities.
17. Annual report of a public corporation or company.
Imposition of Surcharge
19. Audit Service Commission to impose a surcharge.
20. Appeals to be made to the Surcharge Appeal Committee.
21. Appointment of the Surcharge Appeals Committee.
22. Crediting of moneys paid as surcharge.
23. Proceedings for recovery before a Magistrate.
Audit Service Commission
24. Establishment of an Audit Service Commission.
25. Powers, duties and functions of the Commission.
26. Meetings of the Commission.
27. Leave from the discharge of functions as a member of the Commission.
28. Commission to appoint, promote & c. officers and staff.
Establishment of the National Audit Office and the Sri Lanka State Audit Service
29. Establishment of the National Audit Office.
30. Establishment of the Sri Lanka State Audit Service.
31. Resignation of a member of the staff of the Audit Office.
32. Appeals to the Administrative Appeals Tribunal.
33. Stationing of the officers.
34. The Commission to submit annual budget estimates for incorporation in the national budget.
35. The Auditor-General to submit annual work programme.
36. Power to appoint an independent qualified auditor to audit the Audit Office.
Responsibilities of a Chief Accounting Officer and Accounting Officer
38. Responsibilities of a Chief Accounting Officer or an Accounting Officer.
39. Chief Accounting Officer & c., to consider the Detailed Management Audit Report submitted by the Auditor-General.
40. Internal audit.
41. Audit and Management Committees.
Offences and Penalties
42. Failure to assist the Auditor-General to be an offence.
43. Influencing or attempting to influence a decision of the commission or any officer of the Sri Lanka state Audit Service & c. to be an offence.
44. Offences by bodies of persons.
45. Other offences.
46. Convicted persons to be punished for other offences in the process.
47. Establishment of a Centre for Public Audit Training and Development.
48. Power of the Commission to make rules.
49. Auditor-General to give directions.
50. Protection from law suits.
51. Members of the Commission, officers and staff of the Audit Office deemed to be public servants.
52. The Audit Office deemed to be a Scheduled Institution within the meaning of the Bribery Act.
53. Repeal of Act, No. 26 of 1958.
54. Transitional provisions.
56. Sinhala text to prevail in case of inconsistency.
AN ACT to provide for the powers, duties and functions of the audit service commission; the establishment of the office of the national audit office and the Sri Lanka state audit service; to specify the role of the Auditor-General over public finance and to make provision for matters connected therewith or incidental thereto.
[Date of Commencement: 1 st August, 2018 ]
This Act may be cited as the National Audit Act.
2 . Applicable law pertaining to audits.
The provisions enshrined in Articles 153, 153a, 153b, 153c, 153d, 153e, 153f, 153g, 153h and 154 of the Constitution, the provisions of this Act and any other written law, as may be applicable, shall apply to audits of auditee entities and matters connected therewith .
Scope of audits carried out by the Auditor-General
3 . Scope of audit in relation to auditee entities.
(1) The Auditor-General shall—
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