National Audit (Amendment) Act 2025 · As enacted
2. Amendment of section 7 of Act…
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
Section 7 of the National Audit Act, No.19 of 2018
(hereinafter referred to as the “principal enactment”) is hereby amended by the addition immediately after subsection (5) thereof, of the following new subsections: -
“(6) Save as provided in subsections (7) and (8), where the Auditor-General or any person authorized by him when carrying out an audit in respect of any auditee entity, has reasonable grounds to believe that any fraud, corruption or misappropriation in any transaction has been committed contrary to any written law, the Auditor-General shall notify the Chief Accounting Officer of such auditee entity to immediately make a complaint to a law enforcement authority for legal action.
Where the allegation on fraud, corruption or misappropriation is against the Chief Accounting
Officer, the Auditor-General shall notify the
Secretary to the Cabinet of Ministers to immediately make a complaint to a law enforcement authority for legal action.
It shall be the duty of the Chief Accounting
Officer of the auditee entity or the Secretary to the Cabinet of Ministers, as the case may be, to immediately make a complaint to the law enforcement authority upon receipt of such notification from the Auditor-General and to report on the progress of inquiring into the complaints made under subsection (6) or (7), to the Auditor-General, from time to time.”.