As enactedVersion · As enacted

Contents

National Audit Act 2018

Find in this Act

10Auditor-General to submit a Report to Parliament annually
11Summary Report and Annual Detailed Management Audit Report
12Content of the Auditor-General’s Report pertaining to corporations and companies
13Special Reports
14Triennial Reports
15Submissions of the financial statements of the Government to the Auditor-General
16Annual financial statements of audited entities
17Annual report of a public corporation or company
18Audit fees

29Establishment of the National Audit Office
30Establishment of the Sri Lanka State Audit Service
31Resignation of a member of the Staff of the Audit Office
32Appeals to the Administrative Appeals Tribunal
33Stationing of the Officers
34The Commission to submit annual budget estimates for incorporation in the national budget
35The Auditor-General to submit annual work programme
36Power to appoint an independent qualified auditor to audit the Audit Office
37Audit Fund

38Responsibilities of a Chief Accounting Officer or an Accounting Officer
39Chief Accounting Officer & c., to consider the Detailed Management Audit Report submittedby the Auditor-General
40Internal audit
41Audit and Management Committees

42Failure to assist the Auditor-General to be an offence
43Influencing or attempting to influence a decision of the Commission or any officer of the Sri Lanka State Audit Service &c. to be an offence
44Offences by bodies of persons
45Other offences
46Convicted persons to be punished for other offences in the process

47Establishment of a Centre for Public Audit Training and Development
48Power of the Commission to make rules
49Auditor-General to give directions
50Protection from law suits
51Members of the Commission, officers and staff of the Audit Office deemed to be public servants
52The Audit Office deemed to be a Scheduled Institution within the meaning of the Bribery Act
53Repeal of Act…
54Transitional provisions
55Interpretation
56Sinhala text to prevail in case of inconsistency

Schedules

[Section 9 (c)] Oath of Secrecy In terms of Section 9 of the National Audit Act, No……. of 2018. I, ………………………………….................…… being m...

National Audit Act 2018 · As enacted · Part IX · General

53. Repeal of Act…

Official translationFrom Department of Government Printing, unchanged

Auditor-General’s Fees Act, No. 26 of 1958 is hereby repealed.

Schedules

National Audit Act 2018 · s 53

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Department of Government Printing · National Audit Act 2018, As enacted. We last updated this text on 9 Oct 2026.