34.
| (1) The accounts of the Bank for each financial year Shall be submitted to the Auditor-General for audit before the thirtieth day of June of the succeeding year. For the purposes of assisting him in the audit of such accounts, the Auditor-General may employ the services of any qualified auditor or auditors who shall act under his direction and control. |
|
| (2) For the purpose of meeting the expenses incurred by him in the audit of the accounts of the Bank, the Auditor-General shall be paid by the Bank such remuneration as the Minister may determine with the concurrence of the Minister of Finance. Any remuneration received from the Bank by the Auditor- General shall, after deducting any sums paid by him to any qualified auditor employed by him for the purposes of such audit, be credited to the Consolidated Fund of Ceylon. |
|
| (3) The Auditor-General and any person assisting the Auditor-General in the audit of the accounts of the Bank shall have access to all such books, deeds, con tracts, accounts, vouchers and other documents of the Bank as the Auditor-General may consider necessary for the purposes of the audit, and shall be furnished by the Board and the Bank with such information within their knowledge as may be required for such purposes. |
|
| (4) The Auditor-General shall examine the accounts of the Bank 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 Bank, 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 Bank. | | |
|
|
| (5) The Auditor-General shall transmit his report to the Board. Cap. 145. |
|
| (6) For the purposes of this section, the expression " qualified auditor " means any person who is a member of the Institute of Chartered Accountants of Ceylon and who is registered as an auditor under the Companies Ordinance. |
|
|
Sri Lanka Consolidated Acts