10. Accounts and audit
ප්රතිචාර සහ සහායනිල ඉංග්රීසි පරිවර්තනය. එය සිංහල හෝ දෙමළ පාඨයට වඩා වෙනස් නම් බලපවත්වන පාඨය කුමක්දැයි පනතේම සඳහන් වේ.
The Board shall cause proper books of accounts to be kept of the income and expenditure of the Fund.
may be
The Auditor-General shall audit the accounts of the
Fund every year. For the purpose of assisting him in the audit of such accounts, the Auditor-General may employ the services of any qualified auditor who shall act under his direction and control.
For the purpose of meeting the expenses incurred by him in the audit of the accounts of the Fund, the Auditor-General shall be paid out of the income of the Fund, such remuneration as the Board may determine. Any remunera-tion received from the Fund by the Auditor-General shall, after the deduction therefrom of any sums paid by him to any qualified auditor or auditors employed by him for the purpose of such audit, be credited to the Consolidated Fund.
The Auditor-General shall, as soon as practicable after the thirty-first day of December of each year, prepare a report on the administration of the affairs of the Fund during that year, together with a statement of the income and expenditure of the Fund, and of the investment of the moneys belonging to the Fund, during that year.
In this section, the expression “ qualified auditor”
means—
an individual who, being a member of the Institute of Chartered Accountants of Sri Lanka or any other Institute established by law, possesses a certificate to practise as an Accountant, issued by the Council of such Institute; or
a firm of Chartered Accountants each of the resident parteners of which, being a member of the Insti-tute of Chartered Accountants of Sri Lanka or of any other Institute established by law, possesses a certificate to practise as an Accountant issued by the Council of such Institute.
Auditor-General’s report and statement to be placed before Parliament.
li. The Auditor-General shall transmit the report and statement prepared by him in pursuance of the provisions of subsection (4) of section 10 to the Minister who shall cause such report and statment to be placed before
Parliament.