Audit

Auditor General of Sri Lanka

44/100

Summary

The Auditor General of Sri Lanka is constitutionally established under Article 153 of the Constitution of the Democratic Socialist Republic of Sri Lanka (1978) and further governed by the Finance Act No. 38 of 1971. The Auditor General is appointed by the President on the recommendation of the Constitutional Council and may be removed only in the same manner as a judge of the Supreme Court. The Auditor General has full access to all government accounts and documents and submits annual reports to Parliament. The 19th Amendment (2015) and 21st Amendment (2022) strengthened the role of the Constitutional Council in the appointment process.

Independence Scorecard

Independence Score: 44/100 (moderate)
44/100
Weak
Methodology v0.1
AppointmentExecutive appointment
Term lengthNot specified
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerNo
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Finance Act No. 38 of 1971 (as amended); Constitution of Sri Lanka (1978), Art. 153
Citation
Constitution of the Democratic Socialist Republic of Sri Lanka (1978), Art. 153; Finance Act No. 38 of 1971
Full text
Full text of law →

Jurisdiction scope

All accounts of all departments of Government, the offices of the President, Parliament, and judiciary; public corporations; local authorities; any body substantially funded by the State; annual audit reports submitted to Parliament.

Secondary Sources