යෝජිත නව ආණ්ඩුක්‍රම ව්‍යවස්ථාව (Third Republic Constitution) Chapter XXVII

 CHAPTER XXVII

 

 

THE NATIONAL AUDIT COMMISSION (NAC)

 

225.       (1) There shall be a National Audit Commission (in this Chapter referred to as the “Commission”) consisting of the following members appointed by President subject to the provisions of Article 185.

(a) two senior qualified auditors who shall have not less than fifteen years of experience in government audit;

(b) one senior qualified chartered accountant who shall have not less than fifteen years of experience in government accounting;

(c) one senior qualified attorney-at-law who shall have not less than ten years of experience in financial or financial forensic field;

(d) one qualified IT professional who shall have not less than ten years of experience in financial  or financial forensic field.

(2) The Commission shall audit the following entities:

(a) the Office of President;

(b) the Office of Vice President;

(c) the Office of Prime Minister;

(d) the Office of Cabinet, and all Cabinet Ministries;

(e) State Assembly;

(f) Parliament;

(g) Local Councils;

(h) Provincial Councils;

(i) the Office of Governor;

(j) Constitutional Council and Independent Commissions, and Provincial Independent Commissions like Provincial Police Commissions, Provincial Public Commissions;

(k) departments including the Sri Lanka Police, Army, Navy, Air Force, and any force;

(l) offices of embassy, high commission, consular services, or any foreign mission in foreign countries;

(m)  all universities and higher education institutions recognized by the University Grants Commission, notwithstanding such is private or State-owned;

(n) any entity working in or for a specific purpose and representing the whole country, including national sports clubs or associations;

(o) any entity, whether it is a legal body or not, whose ownership is fully or more than forty percent vested in the State directly or indirectly;

(p) any mass media institution which uses radio frequencies, whether it is private or State-owned;

(q) any non-profit organization established under a Charter by President; and

(r) any Non-Government Organization registered and operational in Sri Lanka.

(3)  The Commission shall have the power, if the Commission so desires, to make, under the supervision of the Commission, the Company Registrar audit any Company registered in terms of the Companies Act, to make the Governor of the Central Bank audit any Bank, Finance Company, Insurance Company or Leasing Company supervised by the Central Bank; and act on such audit reports in accordance with the provisions of the Constitution and the law of the country.

(4) The Commission shall also perform and discharge such duties and functions as may be prescribed by Parliament or State Assembly by law.

226.       (1) The Commission may for the purpose of the performance and discharge of its duties and functions engage the services of a qualified auditor or auditors who shall act under his direction and control.

(2)  If the Commission is of opinion that it is necessary to obtain assistance in the examination of any technical, professional or scientific problem relevant to the audit, it may engage the services of:

(a) a person not being an employee of the department, body or authority the accounts of which are being audited, or

(b) any technical or professional or scientific institution not being an institution which has any interest in the management of the affairs of such department, body or authority, and such person or institution shall act under his direction and control.

227.       (1) The Commission or any person authorized by it shall in the performance and discharge of its functions and duties be entitled:

 

(a) to have access to all books, records, returns and other documents;

(b) to have access to stores and other property; and

(c) to be furnished with such information and explanations as may be necessary for the performance of such duties and functions.

 

(2) Every qualified auditor appointed to audit the accounts of any public corporation, business or other undertaking or a company referred to in paragraph 225(2), or any person authorized by such auditor shall be entitled to access, information and explanations in relation to such public corporation, business other undertaking or a company referred to in paragraph 225(2).

228.       The Commission shall within ten months after the close of financial year and as when deems it necessary report to Parliament on the performance and, discharge of its duties and functions under the Constitution.

 

229.       The Commission shall instigate legal actions through competent courts if it finds instances of misappropriation of public money. The Attorney General shall give expert advice, all necessary support and his staff in such investigation as requested by the Commission.

 

230.       The Commission shall have the power to impose monetary fines commensurate with the value of the misappropriation on such government officials who shall be responsible for the authorization or approval of such spending without exercising due diligence:

 

Provided that such official who has been charged and fined by the Commission shall have the right to appeal against such ruling by the Commission in the Court of Appeal.

231.       Provisions of Articles 186, 187, 188, 190, 193, 194, 202, 203, 223, and paragraph (2) and (6) of Article 184, paragraph (5) of Article 195 shall apply, mutatis mutandis, to this Commission.

232.       (1) The quorum for any meeting of the Commission shall be three members of the Commission.

 

(2) Parliament shall provide by law for the establishment of the Sri Lanka State Audit Service and such other matters connected with and incidental thereto, subject to the provisions of this Constitution.

233.       (1) The power of appointment, promotion, transfer, disciplinary control and dismissal of the members belonging to the Sri Lanka State Audit Service shall be vested in the Commission.

(2) The Commission shall also exercise, discharge, and perform the following powers, duties, functions, and responsibilities.

 

(a) To make rules pertaining to schemes of recruitment, the appointment, transfer, disciplinary control and dismissal of the members belonging to the Sri Lanka State Audit Service, subject to any policy determined by the Cabinet of Ministers pertaining to the same;

(b) To prepare annual estimates of the National Audit Office established by law; and

(c) To exercise, perform and discharge such other powers, duties and functions as may be provided for by law.

 

(3) The Commission shall cause the rules made under paragraph (2) to be published in the Gazette.

(4) Every such rule shall come into operation on the date of such publication or on such later date as may be specified in such rules.

(5) Every such rule shall, within three months of such publication in the Gazette be brought before the Parliament for approval. Any rule which is not so approved shall be deemed to be rescinded as from the date of such disapproval, but without prejudice to anything previously done thereunder.

234.   The Commission shall be responsible and answerable to Parliament in accordance with the provisions of the Standing Orders of Parliament for the discharge of its functions and shall forward to Parliament in each calendar year a report of its activities in such year.

235.    Subject to the jurisdiction conferred on the Court of Appeal under Article 165 and to the powers granted to the Administrative Appeals Tribunal under Article 223, no court or tribunal shall have the power or jurisdiction to inquire into, pronounce upon or in any manner whatsoever call in question any order or decision made by the Commission, in pursuance of any function assigned on such Commission under this Chapter or under any law.

236.   In this Chapter, “qualified auditor” means:

(1) an individual who, being a member of the Institute of Chartered Accountants of Sri Lanka, or of any other Institute established by law, possesses a certificate to practise as an Accountant issued by the Council of such Institute; or

 

(2) a firm of Accountants each of the resident partners of which, being a member of the Institute of Chartered Accountants of Sri Lanka or of any other Institute established by law, possesses a certificate to practise as an Accountant issued by the Council of such Institute.