Skip to content
srilawsby aturio
As enacted
Contents

Part II · Powers, Duties and Functions of the Auditor-General

7. Powers of the Auditor-General in carrying out an audit

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

(1)

In addition to the powers and functions conferred on the Auditor-General under Article 154 (5) of the

Constitution, the Auditor-General or any person authorized by him may exercise the following powers in respect of an audit of an auditee entity—

(a)

access or call for any written or electronic records or other information relating to the activities of an auditee entity;

(b)

call any person whom the Auditor-General has reasonable grounds to believe to be in possession of information and documents, as he may consider necessary to carry on the functions under this Act, to obtain written or oral statements and require the production of any document, from any person, who may be either in - service or otherwise;

(c)

examine and make copies of or take extracts from any written or electronic records and search for information whether or not in the custody of the auditee entity;

(d)

after obtaining permission from the relevant

Magistrate’s Court, examine and audit any account, transaction or activity of a financial institution, of any person, where the Auditor-General has reason to believe that money belonging to an auditee entity has been fraudulently, irregularly or wrongfully paid into such person’s account;

(e)

require any officer of financial institution to produce any document or provide any information relating to an account, transaction, dealing or activity of person referred to in paragraph (d) and to take copies of any document so produced, if necessary;

(f)

obtain the views from the governing body of each auditee entity, on the results of the audit carried out by such officer;

(g)

pay rewards and incentives out of the Audit Fund;

and

(h)

do all other matters connected or incidental thereto to achieve the purposes of this Act.

(2)

Any information relating to national security of Sri

Lanka the disclosure of which is prejudicial, shall be audited personally by the Auditor-General with the concurrence of the Minister assigned the subject of Defence.

(3)

Every person shall comply with the provisions of this section, and such compliance shall not be considered as a violation of any written law pertaining to secrecy, confidentiality or non-disclosure.

(4)

Where any person is called, by the Auditor-General or any person authorized by him, for the purposes of paragraph (b) of subsection (1) and such person is unable to appear in person due to unavoidable circumstances, he may nominate with the consent of the Auditor-General a person conversant on the subject to appear before the Auditor-General or any other person authorized by him, on that behalf.

(5)

In the performance and discharge of the duties and functions, the Auditor-General or any officer authorized by him shall not be subject to interference or influence by any person or authority.

Read on from s 8

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