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srilawsby aturio
As enacted
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Part VI · Establishment of the National Audit Office and the Sri Lanka State Audit Service

36. Power to appoint an independent qualified auditor to audit the Audit Office

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

(1)

Notwithstanding the provisions in any other law to the contrary, the Speaker shall appoint an independent qualified auditor to carry out the audit of the financial statements, accounts and other information relating to the financial year of the Audit Office and for this purpose the

Audit Office shall be deemed an auditee entity under this

Act. Any reference to an auditee entity and the Auditor-General shall, mutatis mutandis apply in relation to the Audit

Office and the independent qualified officer.

(2)

The appointment of an independent qualified auditor under subsection (1) shall be subject to such terms and conditions as the Commission may determine, including the remuneration to be paid to such auditor, which shall be defrayed as part of the expenses of the Audit Office.

(3)

On completion of the audit, such independent qualified auditor shall be required to submit such report thereon to the Commission, and the Commission shall cause such report to be tabled in Parliament together with any observations or views that the Auditor General may have expressed on such audit at the time of carrying out the same by the independent qualified auditor.

(4)

The report of the independent qualified auditor shall include—

(a)

the audited financial statements prepared in accordance with section 5 of this Act and in compliance with any other written law; and

(b)

an account of the implementation of the annual work programme required under section 35.

Read on from s 37

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