නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
(1)
The financial year of the Parliamentary Budget
Office shall be the calendar year.
(2)
The Parliamentary Budget Office shall cause proper books of accounts to be kept of the income and expenditure, assets and liabilities and all other financial transactions of the Parliamentary Budget Office.
(3)
For the purpose of presenting a true and fair view of the financial performance and financial condition of the
Parliamentary Budget Office, the Parliamentary Budget
Office shall prepare its accounts in accordance with the Sri
Lanka Accounting Standards adopted by the Institute of
Chartered Accountants of Sri Lanka under the Sri Lanka
Accounting and Auditing Standards Act, No. 15 of 1995 or any other applicable written law in force.
(4)
The provisions of Article 154 of the Constitution relating to the audit of accounts of public corporations shall apply to the audit of the accounts of the Parliamentary Budget