As enacted

Contents

National Audit Act 2018 · As enacted · Part II · Powers, Duties and Functions of the Auditor-General

6. Duties and functions of the Auditor-General

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

(1)

The Auditor-General or any person authorized by him in carrying out an audit shall—

(a)

inspect accounts of any auditee entity including treasuries and initial or subsidiary accounts of such auditee entities;

(b)

require that any accounts, books, papers and other documents which deal with or form the basis of or is otherwise relevant to the transactions to which his duties extend, shall be sent to such place as he may appoint for his inspection;

(c)

question or make such observations as he may consider necessary, from the Chief Accounting

Officer of the auditee entity and call for such information as he may require for the preparation of any account or report;

(d)

ensure that the set of financial statements presented for audit by the auditee entity–

(i)

is in accordance with the applicable financial reporting standards;

(ii)

have been designed to present a true and fair view of the affairs of the auditee entity for the year under review;

(iii)

is consistent with the preceding year; and

(iv)

includes any recommendations made by the

Auditor-General in the previous year.

(2)

The Auditor-General shall assist the Committee on

Public Accounts and the Committee on Public Enterprises to carry out their functions more efficiently and effectively.

The Auditor-General shall assist all other Committees of

Parliament when such assistance is required.

(3)

Notwithstanding the provisions of subsection (1) of section 3, the Minister in charge of any public corporation, business or other undertaking vested in the Government under any written law and companies registered or deemed to be registered under the Companies Act, No. 7 of 2007 in which the Government or a public corporation or a local authority holds fifty per centum or more of the shares of that company directly or indirectly may, with the concurrence of the Minister assigned the subject of Finance and in consultation with the Auditor-General, appoint a qualified auditor or auditors to audit the accounts of such auditee entity. Where such appointment has been made by the

Minister, the Auditor-General may, in writing, inform such auditor or auditors that he proposes to utilise his or their services for the performance and discharge of the Auditor-General’s duties and functions in relation to such auditee entity and thereupon such auditor or auditors shall act under the direction and control of the Auditor-General.

Read on from s 7

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