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srilawsby aturio
As enacted
Contents

Part I · Scope of Audits Carried Out by the Auditor-General

3. Scope of audit in relation to auditee entities

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

(1)

The Auditor-General shall—

(a)

audit all income recevied to the Consolidated

Fund and all expenditure from the

Consolidated Fund;

(b)

ascertain whether the moneys shown in the accounts of auditee entities as having been disbursed were legally available for and applicable to, the services or purposes to which they have been applied for or charged with;

(c)

determine whether the expenditure conforms to the authority which governs it; and

(d)

in each audit, examine income, expenditure, transactions and events.

(2)

The scope of an audit carried out by the Auditor-General includes examining the accounts, finances, financial position and prudent management of public finance and properties of auditee entities.

(3)

The Auditor General shall be responsible to Parliament in carrying out the provisions of this Act.

Read on from s 4

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