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THE
CONSTITUTION OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA |
CHAPTER
XVII - FINANCE
Control
of Parliament over public finance.
148.
Parliament shall have full control over public finance. No tax, rate or
any other levy shall be imposed by any local authority or any other public
authority, except by or under the authority of a law passed by Parliament
or of any existing law.
Consolidated
Fund.
149.
(1) The funds of the Republic not allocated by law to specific purposes
shall form one Consolidated Fund into which shall be paid the produce of all taxes, imposts, rates
and duties and all other revenues and receipts of the Republic not
allocated to specific purposes.
(2)
The interest on the public debt, sinking fund payments, the costs, charges
and expenses incidental to the collection, management and receipt of the
Consolidated Fund and such other expenditure as Parliament may determine
shall be charged on the Consolidated Fund.
Withdrawals
of sums from Consolidated Fund.
150.
(1) Save as otherwise expressly provided in paragraphs (3) and (4) of this
Article, no sum shall be withdrawn from the Consolidated Fund except under
the authority of a warrant under the hand of the Minister in charge of the
subject of Finance.
(2)
No such warrant shall be issued unless the sum has by resolution of
Parliament or by any law been granted for specified public services for
the financial year during which the withdrawal is to take place or is
otherwise lawfully, charged on the Consolidated Fund.
(3)
Where the President dissolves Parliament before the Appropriation Bill for
the financial year has passed into law, he may, unless Parliament shall
have already made provision, authorize the issue from the Consolidated
Fund and the expenditure of such sums as he may consider necessary for the
public services until the expiry of a period of three months from the date
on which the new Parliament is summoned to meet.
(4)
Where the President dissolves Parliament and fixes a date or dates for a
General Election the President may, unless Parliament has already made
provision in that behalf, authorize the issue from the Consolidated Fund
and the expenditure of such sums as he may, after consultation with the
Commissioner of Elections, consider necessary for such elections.
Contingencies
Fund.
151.
(1) Notwithstanding any of the provisions of Article 149, Parliament may
by law create a Contingencies Fund for the purpose of providing for urgent
and unforeseen expenditure.
(2)
The Minister in charge of the subject of Finance, if satisfied –
(a)
that there is need for any
such expenditure, and
(b)
that no provision for such
expenditure exists,
may,
with the consent of the President, authorize provision to be made therefor by an advance from the Contingencies Fund.
(3)
As soon as possible after every such advance, a Supplementary Estimate
shall be presented to Parliament for the purpose of replacing the amount
so advanced.
Special
Provisions as to Bills affecting public revenue.
152.
No Bill or motion, authorizing the disposal of, or the imposition of charges
upon, the Consolidated Fund or other funds of the Republic, or the
imposition of any tax or the repeal, augmentation or reduction of any tax
for the time being in force shall be introduced in Parliament except by a
Minister, and unless such Bill or motion has been approved either by the
Cabinet of Ministers or in such manner as the Cabinet of Ministers may
authorize.
Auditor
General.
153.
(1) There shall be an Auditor-General who shall be appointed by the
President and who shall hold office during good behaviour.
(2)
The salary of the Auditor-General shall be determined by Parliament, shall
be charged on the Consolidated Fund and shall not be diminished during his
term of office.
(3)
The office of the Auditor-General shall become vacant-
(a) upon his death ;
(b) on his resignation in writing addressed
to the President ;
(c) on his attaining the age of sixty years
;
(d) on his removal by the President on
account of ill health or physical or mental infirmity ; or
(e) on his removal by the President upon an
address of Parliament.
(4)
Whenever the Auditor-General is unable to discharge the functions of his
office, the President may appoint a person to act in the place of the
Auditor-General.
Duties
and functions of Auditor-General.
154.
(1) The Auditor-General shall audit the accounts of all departments of
Government, the Offices of the Cabinet of Ministers, the Judicial Service
Commission, the Public Service Commission, the Parliamentary Commissioner
for Administration, the Secretary-General of Parliament and the
Commissioner of Elections, local authorities, public corporations and
business or other undertakings vested in the Government under any written
law.
(2)
Notwithstanding the provisions of paragraph (1) of this Article, the
Minister in charge of any such public corporation or business or other
undertaking may, with the concurrence of the Minister in charge of the
subject of Finance, and in consultation with the Auditor-General, appoint
a qualified auditor or auditors to audit the accounts of such public
corporation or business or other undertaking. Where such appointment has
been made by the Minister, the Auditor-General may, in writing, inform
such auditor or auditors that he proposes to utilize his or their services
for the performance and discharge of the Auditor-General's duties and
functions in relation to such public corporation, business or other
undertaking and thereupon such auditor or auditors shall act under the
direction and control of the Auditor-General.
(3)
The Auditor-General shall also perform and discharge such duties and
functions as may be prescribed by Parliament by law.
(4)
(a) The Auditor-General may for the purpose of the performance and
discharge of his duties and functions engage the services of a qualified
auditor or auditors who shall act under his direction and control.
(b)
If the Auditor-General is of opinion that it is necessary to obtain
assistance in the examination of any technical, professional or scientific
problem relevant to the audit, he may engage the services of -
(i) a person not being an employee of the
department, body or authority the accounts of which are being audited, or
(ii) 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.
(5)
(a) The Auditor-General or any person authorized by him shall in the
performance and discharge of his duties and functions be entitled –
(i) to have access to all books, records,
returns and other documents
(ii) to have access to stores and other
property ; and
(iii) to be furnished with such information
and explanations as may be necessary for the performance of such duties
and functions.
(b)
Every qualified auditor appointed to audit the accounts of any public
corporation, or business or other undertaking, or any person authorized by
such auditor shall be entitled to like access, information and
explanations in relation to such public corporation, or business or other
undertaking.
(6)
The Auditor-General shall within ten months after the close of each
financial year and as and when he deems it necessary report to Parliament
on the performance and, discharge of his duties and functions under the
Constitution.
(7)
Every qualified auditor appointed under the provisions of paragraph (2) of
this Article shall submit his report to the Minister and also submit a
copy thereof to the Auditor-General.
(8)
In this Article, "qualified auditor" means -
(a)
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
(b)
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.
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