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srilawsby aturio
As enacted
Contents

Part XVII · Internal and External Audits

101. Auditing of the accounts of the Central Bank

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

(1)

The accounts of the Central Bank shall be audited by the Auditor-General.

(2)

The Auditor-General or any officer of the National

Audit Office established under the National Audit Act,

No. 19 of 2018, authorized in that behalf by the Auditor-General, or any other auditor appointed by the Auditor-General shall at all times have the right of access to and examination of the accounts of the Central Bank and of all books and documents containing information with respect to matters connected with such accounts.

(3)

The Auditor-General shall report to the Governor of the Central Bank on main concerns arising from the audit and in particular on material weaknesses in internal controls relating to the financial reporting process.

(4)

The Auditor-General shall submit an opinion on the accounts of the Central Bank to the Minister who shall lay such opinion before the Parliament. The opinion of the

Auditor-General shall be published together with the annual audited financial statements of the Central Bank.

Read on from s 102

Part XVIII

General Provisions

Read on from Part XVIII

Part XIX

Repeals and Savings

Read on from Part XIX