The Auditor General through the Auditor General’s Department provides an independent review of the performance and accountability of the public sector institutions and reports to Parliament. The Auditor General’s Department aims to meet the needs and expectations of the Parliament, the executive and its clients and to add value to public sector performance and accountability. This independent review is thus performed to ensure the propriety, regularity and compliance with all the statutory and other regulatory requirements and the economy, efficiency and effectiveness of the operations.

• Mandate to audit by the Auditor General

  Article 154 of the Constitution of the Democratic Socialist Republic of Sri Lanka provides the mandate for the Auditor General to audit public sector institutions, which can be reproduced as;

  The Auditor General shall audit the accounts of all Departments of Government, the Offices of the secretary to President, the Offices of the secretary to the Prime Ministers, the Offices of the Cabinet of Ministers, the Judicial Service Commission, the Constitutional Council ,the Commissions referred to in the Schedule to Article 41B ,the Parliamentary Commissioner for Administration, the Secretary General of Parliament and the Local Authorities, Public Corporations and business or other undertakings vested in the Government under any written law and companies registered under the companies registered or deemed to be registered under the Companies Act, No.7 of 2007 in which the Government or a public corporation or local authority holds fifty per centum or more of the Shares of that company including the accounts there of.

• The above mandate is further expanded by the following Statutes.

  • Part II of the Finance Act, No. 38 of 1971 which provides for audit of Public Corporations.

  • Section 23 of the Provincial Councils Act, No. 42 of 1987 - which provides for Audit of Provincial Councils.

  • Section 219 of the Municipal Councils Ordinance (Cap. 252) which provides for Audit of Municipal Councils.

  • Section 181 of the Urban Councils Ordinance - (Cap. 255) which provides for Audit of Urban Councils.

  • Section 172 of the Pradesiya Sabhas Act, No. 15 of 1987 - which provides for Audit of Pradesiya Sabhas.

  • Section 58 of the Agrarian Development Act, No. 46 of 2000 - which provides for Audit of Agrarian Development Councils.

  • Section 9 of the Sports Act, No. 47 of 1993 - which provides for Audit of Sports Associations.

  The Auditor General has also been vested with the authority by the Constitution to engage the services of qualified auditors to assist him in his work. He also has the power to obtain the assistance of specialists in the examination of any technical, professional or scientific problem relevant to the audit. According to Article 154(5) of the Constitution, the Auditor General is entitled to have access to all books, records, returns and other documents, stores and other property and to be furnished with such information and explanation as may be necessary for the performance and discharge of his duties and functions.

• Independence of the Auditor General

  The independence of the Auditor General is preserved to a great extent by the Constitution itself and the Article 153 of which states that.