| 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. [2, 19 of 2025] |
| 8.
| | Powers, duties and functions to be solely carried out by the Auditor-General. |
| 9.
| | Non-disclosure of information. [3, 19 of 2025] |
| 10.
| | Auditor-General to submit a Report to Parliament annually. |
| 11.
| | Summary Report and Annual Detailed Management Audit Report. [4, 19 of 2025] |
| 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. [5, 19 of 2025] |
| 19.
| | Imposition of a surcharge. [6, 19 of 2025] |
| 20.
| | [7, 19 of 2025] |
| 21.
| | Appointment
of the Surcharge Review Committee [8, 19 of 2025] |
| 21A.
| | Disqualifications
from being
a member
of the
Surcharge
Review
Committee [9, 19 of 2025] |
| 21B.
| | Term of
office of
members of
the
Surcharge
Review
Committee [9, 19 of 2025] |
| 21C.
| | Vacation
of office of
members of
the
Surcharge
Review
Committee [9, 19 of 2025] |
| 21D.
| | Meetings
and quorum
of the
Surcharge
Review
Committee [9, 19 of 2025] |
| 21E.
| | Remuneration
of the
members of
the
Surcharge
Review
Committee [9, 19 of 2025] |
| 21F.
| | The
Surcharge
Review
Committee
to invite
experts to
meetings [9, 19 of 2025] |
| 22.
| | Crediting of moneys paid as Surcharge. [10, 19 of 2025] |
| 23.
| | Proceedings for recovery before a Megistrate. [11, 19 of 2025] |
| 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. [12, 19 of 2025]
|
| 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. [13, 19 of 2025] |
| 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. [14, 19 of 2025] |
| 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. [15, 19 of 2025] |
| 56.
| | Sinhala text to prevail in case of inconsistency. |
|