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srilawsby aturio
As enacted
Contents

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

16. Annual financial statements of audited entities

Official English translation. The Sinhala text prevails.

(1)

Every auditee entity shall maintain proper books and records of all its income, expenditure, assets and liabilities, to enable annual and periodic financial statements to be prepared in respect of such entity.

(2)

Annual financial statements including the annual appropriation account, the revenue account and the accounts relating to Advance Account Activities in respect of each

Ministry, Department, and any other specified institution and Commission and the annual financial statements in respect of every other auditee entity, shall be submitted by the Chief Accounting Officer to the Auditor-General along with the annual performance reports, within such period as may be provided by rules.

Read on from s 17

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