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Part IV · Imposition of Surcharge

22. Crediting of moneys paid as Surcharge

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

The Chief Accounting Officer of the auditee entity shall credit, all such sums of money collected as surcharge and interest accrued, if any, under section 19 (3)(e)(ii), to the

Consolidated Fund:

Provided that where the surcharge is related to a transaction made in respect of a Provincial Council or a local authority, the sum collected as surcharge shall be credited to the Provincial Fund of such Provincial Council or the Fund of the relevant local authority, as the case may be.

Part V

Audit Service Commission

Part VI

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

Part VII

Responsibilities of a Chief Accounting Officer and Accounting Officer

Part VIII

Offences and Penalties

Part IX

General

Schedules