32.
| (1) The Authority shall cause its accounts to be kept in such form and in such manner as the Minister may direct. |
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| (2) The Authority shall cause its books to be balanced as on the thirtieth day of September in each year and shall, before the thirty-first day of December next, cause to be prepared an income and expenditure account and a balance sheet containing a summary of the assets and liabilities of the Authority made up to the first-mentioned date. The income and expenditure account and the balance sheet shall be signed by the Chairman of the Authority, and by such officer of the Authority as may be authorized by the Authority to do 30. |
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| (3) The Authority shall have its accounts audited each year by the Auditor-General. For the purpose of assisting him in the audit of such accounts, the Auditor-General may employ the services of any qualified auditor who shall act under his direction and control. |
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| (4) For the purpose of meeting the expenses incurred by him in auditing the accounts of the Authority the Auditor-General shall be paid from the funds of the Authority such remuneration as the Minister may determine with the concurrence of the Minister of Finance. Any remuneration received from the Authority by the Auditor-General shall, after deduction of any sums paid by him to any qualified auditor employed by him for the purpose of such audit, be credited to the Consolidated Fund of Ceylon. |
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| (5) For the purposes of this section, the expression "qualified auditor " means-
| | (a) an individual who, being a member of the Institute of Chartered Accountants of Ceylon, possesses a certificate to practise as an Accountant issued by the Council of that Institute; or | | |
| | (b) a firm of Chartered Accountants each of the partners of which, being a member of that Institute, possesses a certificate to practise as an Accountant issued by the Council of that Institute. | | |
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| (6) The Auditor-General and any person assisting him in the audit of the accounts of the Authority shall have access to all such books, deeds, contracts, accounts, vouchers and other documents of the Authority, as the Auditor-General may consider necessary for the purposes of the audit, and shall be furnished by the members or officers of the Authority with such information within their knowledge as may be required for such purposes. |
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| (7) The Auditor-General shall examine the accounts of the Authority and furnish a report-
| | (a) stating whether he has or has not obtained all the information and explanations required by him; | | |
| | (b) stating whether the accounts referred to in the report are properly drawn up so as to exhibit a true and fair view of the affairs of the Authority; and | | |
| | (c) drawing attention to any item in the accounts which in his opinion may be of interest to the Senate and the House of Representatives in any examination of the activities and accounts of the Authority. | | |
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| (8) The Auditor-General shall transmit his report to the Authority. |
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Sri Lanka Consolidated Acts