42.
(1) The accounts of the Board and the Authority, referred to in section 41, in respect of each financial year, shall be submitted to the Auditor-General for audit before the lapse of four months from the end of the financial year. For the purpose of assisting him in the audit, the Auditor-General may employ the services of any qualified auditor or auditors who shall act under his direction and control. |
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(2) For the purpose of meeting the expenses incurred by him in auditing the accounts of the Board and the Authority, the Auditor-General shall be paid from the funds of the Board or the Authority such remuneration as the Minister may, with the concurrence of the Minister of Finance, determine. Any remuneration received by the Auditor-General shall, after deducting 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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(3) The Auditor-General and any person assisting him in the audit of the accounts of the Board or the Authority shall have access to all such books, deeds, contracts, accounts, vouchers and other documents of the Board or the Authority as the Auditor-General may consider necessary for the purposes of the audit, and shall be furnished by the Board or the Authority or their officers with such information within their knowledge as may be required for such purposes. |
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