2023 Revised Edition

Contents

Constitution of the Democratic Socialist Republic of Sri Lanka · 2023 Revised Edition · Chapter XVII · Finance

154. Duties and functions of Auditor-General

Unofficial copy, with amendments up to 31 Oct 2022. Later amendments are not included. Check the official text before you rely on it.

137[(1) The Auditor-General shall audit all departments of the Government, the Office of the

Secretary to the President, the Office of the Secretary to the Prime Minister, 138[the Office of the Secretary to the

Cabinet of Ministers, the Offices of the Ministers appointed under Article 44 or 45, the Judicial Service

Commission, 139[The Constitutional Council, the Commissions referred to in the schedule to Article 41B,] the Provincial

Public Service Commissions, the Parliamentary Commis-sioner for Administration, the Secretary-General of Parlia-ment, local authorities, public corporations, business and other undertakings vested in the Government under any written law and companies registered or deemed to be reg-istered under the Companies Act, No. 7 of 2007 in which the Government or a public corporation or local authority holds fifty per centum or more of the shares of that company, including the accounts thereof.]

137 - Substituted by the Nineteenth Amendment to the Constitution Sec. 36(1).

138 - Substituted by the Twentieth Amendment to the Constitution Sec. 41.

139 - Substituted by the Twenty First Amendment to the Constitution Sec. 20.

(2)

Notwithstanding the provisions of paragraph (1)

of this Article, the Minister in charge of any such 140[public corporation, business or other undertaking or a company referred to in paragraph (1)] may, with the concurrence of the Minister in charge of the subject of

Finance and in consultation with the Auditor-General, appoint a qualified auditor or auditors to audit the accounts of such 141[public corporation, business or other undertaking or a company referred to in paragraph (1)]. Where such appointment has been made by the Minister, the

Auditor-General may, in writing, inform such auditor or auditors that he proposes to utilize his or their services for the performance and discharge of the Auditor-General’s duties and functions in relation to such 142[public corporation, business or other undertaking or a company referred to in paragraph (1)] and thereupon such auditor or auditors shall act under the direction and control of the

Auditor-General.

(3)

The Auditor-General shall also perform and discharge such duties and functions as may be prescribed by Parliament by law.

(4)

(a)

The Auditor-General may for the purpose of the performance and discharge of his duties and functions engage the services of a qualified auditor or auditors who shall act under his direction and control.

(b)

If the Auditor-General is of opinion that it is necessary to obtain assistance in the examination of any technical, professional or scientific problem relevant to the audit, he may engage the services of –

(i)

a person not being an employee of the department, body or authority the accounts of which are being audited, or 140 - Substituted by the Nineteenth Amendment to the Constitution Sec. 36(2).

141 - Substituted by the Nineteenth Amendment to the Constitution Sec. 36(2).

142 - Substituted by the Nineteenth Amendment to the Constitution Sec. 36(2).

(ii)

any technical or professional or scientific institution not being an institution which has any interest in the management of the affairs of such department, body or authority, and such person or institution shall act under his direction and control.

(5)

(a)

The Auditor-General or any person authorized by him shall in the performance and discharge of his duties and functions be entitled –

(i)

to have access to all books, records, returns and other documents;

(ii)

to have access to stores and other property; and

(iii)

to be furnished with such information and explanations as may be necessary for the performance of such duties and functions.

(b)

Every qualified auditor appointed to audit the accounts of 143[any public corporation, business or other undertaking or a company referred to in paragraph (1)], or any person authorized by such auditor shall be entitled to like access, information and explanations in relation to such 144[public corporation, business or other undertaking or a company referred to in paragraph (1).]

(6)

The Auditor-General shall within ten months after the close of each financial year and as and when he deems it necessary report to Parliament on the performance and, discharge of his duties and functions under the Constitution.

143 - Substituted by the Nineteenth Amendment to the Constitution Sec. 36(3).

144 - Substituted by the Nineteenth Amendment to the Constitution Sec. 36(3).

(7)

Every qualified auditor appointed under the provisions of paragraph (2) of this Article shall submit his report to the Minister and also submit a copy thereof to the Auditor-General.

(8)

In this Article, “qualified auditor” means –

(a)

an individual who, being a member of the

Institute of Chartered Accountants of Sri

Lanka, or of any other Institute established by law, possesses a certificate to practise as an Accountant issued by the Council of such

Institute; or

(b)

firm of Accountants each of the resident partners of which, being a member of the

Institute of Chartered Accountants of Sri

Lanka or of any other Institute established by law, possesses a certificate to practise as an

Accountant issued by the Council of such