National Audit (Amendment) Act 2025 · As enacted
8. Replacement of section 21 of the principal enactment
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Section 21 of the principal enactment is hereby repealed and the following section is substituted therefor:-
21. (1) There shall be a Surcharge Review
Committee consisting of the following five members, who shall be appointed by the
President subject to the approval of the
Constitutional Council, to make a decision on every recommendation on imposing a surcharge of the Auditor-General made under section 19:-
a retired Judge of the Supreme Court or the Court of Appeal who shall be the Chairman of the Surcharge Review
Committee (hereinafter referred to as the
“Chairman”);
three members from among the persons having proficiency in any one or more of the fields of auditing, law, public finance management, public administration and engineering; and
a member nominated by the Institute of
Chartered Accountants of Sri Lanka.
Members of the National Audit Office and the Sri Lanka State Audit Service shall not be eligible to be appointed as the members of the Surcharge Review Committee. The
“Appointment of the
Surcharge
Review
Committee
Auditor-General shall not be a member of the
Surcharge Review Committee. The Surcharge
Review Committee shall act independently of the Auditor-General.
A person who has reached the age of seventy years at the date of the appointment shall not be eligible to be appointed as a member of the Surcharge Review Committee.
Subject to the provisions of subsections (1), (2) and (3), the President shall, within three months of the date of the commencement of this Act or of the date on which a vacancy occurs in the Surcharge Review Committee, make his recommendation on the members to be appointed under paragraphs (a), (b) and (c) of subsection (1) to the Constitutional Council.
The Constitutional Council shall, within fourteen days of receiving the recommendation of the President, approve or disapprove the recommendation.
The President shall, within fourteen days of receiving the approval of the Constitutional
Council, appoint the members of the Surcharge
Review Committee.
A member of the Surcharge Review
Committee shall submit to the Constitutional
Council a general disclosure of his interests as the date of such appointment before assuming office as such member.
A member of the Surcharge Review
Committee who is directly or indirectly interested in any matter that is to be taken up before the Surcharge Review Committee shall disclose the nature of such interest to the
Surcharge Review Committee and shall not take part in any deliberation or decision of the
Surcharge Review Committee with regard to that matter.”.