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As enacted
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Contents

Part III · Submission of Reports and Statements by the Auditor-General

15. Submissions of the financial statements of the Government to the Auditor-General

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

(1)

The Secretary to the Treasury shall submit the financial statements of the Government to the Auditor-General not later than three months after the close of each financial year of the Government.

(2)

The annual report of the Ministry of Finance along with the audited financial statements of the Government and the Auditor-General’s opinion thereon shall be tabled in Parliament by the Minister assigned the subject of Finance before 31st May of the following financial year.

(3)

For the purposes of this section—

(a)

“financial statement of the Government” shall include–

(i)

the statement of financial performance during the financial year, a statement of financial position showing the assets and liabilities of the Government and a cash flow statement for the financial year, accounting policies applied and notes thereto, together with a performance report for such year;

(ii)

any other documents which the Auditor-General may require to express his opinion on the said financial statement; and

(iii)

a statement listing of the auditee entities considered in the said financial statement.

(b)

“Government” means the Government Institutions for which funds are being allocated by the annual

Appropriation Act. The President may declare by

Order published in the Gazette any other institution which may be considered as the Government for the purpose of this section;

(c)

“Performance report” shall include the objectives achieved, future goals, key performance indicators and progress in the use of resources.

Read on from s 16

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