6.
| (1) The Tea Controller shall cause-
| | (a) full and proper accounts of the Fund to be kept in respect of each calendar year, and | | |
| | (b) an income and expenditure account and a balance sheet made up to the end of such year to be prepared as soon as possible after the expiry of such year. | | |
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| (2) The accounts of the Fund for each calendar year shall be audited by, or under the direction of, the Auditor-General. |
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| (3) The Auditor-General shall examine the accounts of the Fund, ascertain the correctness of the balance sheet relating to the Fund, and furnish a report stating-
| | (a) whether he has or has not obtained all the information and explanations required by him, and | | |
| | (b) whether in his opinion the balance sheet and the accounts referred to in the report are properly drawn up so as to exhibit a true and fair view of the state of the Fund according to the information and explanations given to him and as shown by the books relating to the Fund. | | |
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| (4) The Auditor-General and any person assisting the Auditor-General in the audit of the accounts shall have access to all such books and documents relating to the Fund as the Auditor-General may consider necessary for the purposes of the audit. |
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| (5) The Auditor-General shall transmit his report to the Tea Controller. |
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| (6) The Tea Controller shall, on receipt of the report of the Auditor-General on the accounts of the Fund for each calendar year, transmit-
| | (a) such report of the Auditor-General, | | |
| | (b) the report of the Tea Controller on the administration of the Fund for such year, and | | |
| | (c) the balance sheet and the statement of income and expenditure, as certified by the Auditor-General, for such year, | | |
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Sri Lanka Consolidated Acts