View All - 2018 Acts
Section No :  
Acts & Ordinances
Marginal Notes
1. Short title and date of operation.
2. Applicable law pertaining to audits.
3. Scope of audit in relation to auditee entities.
4. Public to notify Auditor General.
5. Applicable auditing standards.
6. Duties and functions of the Auditor-General.
7. Powers of the Auditor-General in carrying out an audit.
8. Powers, duties and functions to be solely carried out by the Auditor-General.
9. Non-disclosure of information.
10. Auditor-General to submit a Report to Parliament annually.
11. Summary Report and Annual Detailed Management Audit Report.
12. Content of the Auditor-General?s Report pertaining to corporations and companies.
13. Special Reports.
14. Triennial Reports.
15. Submissions of the financial statements of the Government to the Auditor-General.
16. Annual financial statements of audited entities.
17. Annual report of a public corporation or company.
18. Audit fees.
19. Audit Service Commission to impose a surcharge.
20. Appeals to be made to the Surcharge Appeal Committee.
21. Appointment of the Surcharge Appeals Committee.
22. Crediting of moneys paid as Surcharge.
23. Proceedings for recovery before a Megistrate.
24. Establishment of an Audit Service Commission.
25. Powers, duties and functions of the Commission.
26. Meetings of the Commission.
27. Leave from the discharge of functions as a member of the Commission.
28. Commission to appoint, promote &c. officers and staff.
29. Establishment of the National Audit Office.
30. Establishment of the Sri Lanka State Audit Service.
31. Resignation of a member of the Staff of the Audit Office.
32. Appeals to the Administrative Appeals Tribunal.
33. Stationing of the Officers.
34. The Commission to submit annual budget estimates for incorporation in the national budget.
35. The Auditor-General to submit annual work programme.
36. Power to appoint an independent qualified auditor to audit the Audit Office.
37. Audit Fund.
38. Responsibilities of a Chief Accounting Officer or an Accounting Officer.
39. Chief Accounting Officer & c., to consider the Detailed Management Audit Report submitted by the Auditor-General.
40. Internal audit.
41. Audit and Management Committees.
42. Failure to assist the Auditor-General to be an offence.
43. Influencing or attempting to influence a decision of the Commission or any officer of the Sri Lanka State Audit Service &c. to be an offence.
44. Offences by bodies of persons.
45. Other offences.
46. Convicted persons to be punished for other offences in the process.
47. Establishment of a Centre for Public Audit Training and Development.
48. Power of the Commission to make rules.
49. Auditor-General to give directions.
50. Protection from law suits.
51. Members of the Commission, officers and staff of the Audit Office deemed to be public servants.
52. The Audit Office deemed to be a Scheduled Institution within the meaning of the Bribery Act.
53. Repeal of Act, No. 26 of 1958.
54. Transitional provisions.
55. Interpretation.
56. Sinhala text to prevail in case of inconsistency.