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As enacted
Contents

Act of Parliament

National Audit Act 2018

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

Official translationFrom Department of Government Printing, unchanged

s 1Short title and date of operation

(1)

This Act may be cited as the National Audit Act,

No. 19 of 2018.

(2)

The provisions of this Act shall come into operation on such date as the President may appoint by Order published in the Gazette (hereinafter referred to as the “appointed date”).

s 2Applicable 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.

Part I

Scope of Audits Carried Out by the Auditor-General

Read on from Part I

Part II

Powers, Duties and Functions of the Auditor-General

Read on from Part II

Part III

Submission of Reports and Statements by the Auditor-General

Read on from Part III

Part IV

Imposition of Surcharge

Read on from Part IV

Part V

Audit Service Commission

Read on from Part V

Part VI

Establishment of the National Audit Office and the Sri Lanka State Audit Service

Read on from Part VI

Part VII

Responsibilities of a Chief Accounting Officer and Accounting Officer

Read on from Part VII

Part VIII

Offences and Penalties

Read on from Part VIII

Part IX

General

Read on from Part IX

Schedules