11.
| (1) The Board shall cause proper books of accounts to be kept of the income and expenditure, assets and liability ties and all other transactions of the Trust. |
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| (2) The auditor-general shall audit the accounts of the Trust every Year. |
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| (3) Notwithstanding the provisions of subsection (2), the Minister 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 the Trust 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 the Trust and thereupon such auditor or auditors shall act under the direction and control of the Auditor-General. |
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| (4)
| | (a) The Auditor-General may for the purpose of assisting him in the audit of the accounts of the Trust, employ the services of any 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 of the accounts of the Trust, he may engage the services of -
| | | (i) a person not being an employee of the Trust; or |
| (ii) any technical or professional or scientific institution not being an institution which has any interest in the management of the affairs of. the Trust, |
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| (5)
| | (a) The Auditor-General or any person authorized by him shall in the audit of the accounts of the Trust be entitled -
| | | (i) to have access to all books records, returns and other documents of the Trust; |
| (ii) to have access to stores and other property of the Trust; and |
| (iii) to be furnished by the Board or the officers of the Trust with such information and explanations as may be necessary for the performance in the audit of the accounts of the Trust. |
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| | (b) Every qualified auditor appointed to audit the accounts of the Trust or any person authorized by such auditor shall be entitled to have like access, information and explanations in relation to the Trust, | | |
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| (6) The Auditor-General shall examine the accounts of the Trust and furnish a report to the Board, |
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| (7) Every qualified auditor appointed under the provisions of subsection (3) shall submit his report to the Minister and also submit a copy thereof to the Auditor-General. |
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| (8) The Board shall annually prepare a report of the work of the Trust and a report of the finances during the year completed, which shall together with the report of the qualified auditor, be tabled in Parliament and be published in the Gazette for general information, before the lapse of the year succeeding the year to which such report of the finances relate. |
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Sri Lanka Consolidated Acts