36.
| (1) The accounts of the Bureau shall be audited annually by an auditor (hereinafter referred to as " the auditor ") appointed by the Minister on the advice of the Auditor-General. The auditor so appointed shall be registered under the Companies Ordinance. The auditor shall receive such remuneration from the funds of the Bureau as the Minister may determine with the concurrence of the Minister of Finance. |
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| (2) The Auditor-General shall have power-
| | (a) to direct the manner in which the accounts of the Bureau shall be audited by the auditor and to give the auditor instructions in regard to any matter relating to the performance of his functions as the auditor, and | | |
| | (b) to conduct a supplementary or test audit of the accounts of the Bureau by such person or persons as the Auditor-General may authorize in that behalf, and for the purpose of such audit, to require information or additional information to be furnished to any person or persons so authorized on such matters, by such person or persons, and in such form, as the Auditor-General may by general or special order direct. | | |
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| (3) The auditor shall examine the accounts of the Bureau and furnish a report stating-
| | (i) whether he has or has not obtained all the information and explanations required by him, and | | |
| | (ii) whether the balance sheet and accounts referred to in the report are properly drawn up so as to exhibit a true and fair view of the affairs of the Bureau. | | |
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| (4) The auditor shall submit a copy of his audit report to the Auditor-General who shall have the right to comment upon, or supplement, the auditor's report in such manner as the Auditor-General may think fit. |
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| (5) The Auditor-General shall transmit the audit report together with his comments upon, or his supplement to, such report to the Bureau. |
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Sri Lanka Consolidated Acts