60.
| (1)
| | (a) The University shall have its accounts audited each year by the Auditor-General and for the purpose 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. | | |
| | (b) The accounts of the University for each financial year shall be submitted by the Vice-Chancellor to the Auditor-General for audit within four months after the close of that financial year. | | |
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| (2) The Auditor-General and any person assisting the Auditor-General in the audit of the accounts of the University shall have access to all such books, records, deeds, agreements, vouchers and other documents of the University as the Auditor-General may consider necessary for the purpose of the audit and shall, be furnished by the University and its officers with such information within their knowledge as may be required for such purpose. |
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| (3) For the purpose of meeting the expenses incurred by him in auditing the accounts of the University, the Auditor-General shall be paid, from. the University Fund, such remuneration as the Minister may determine with the concurrence of the Minister of Finance. Any remuneration received from the University by the Auditor-General shall, after deducting any sums paid by him to any qualified auditor or auditors employed by him for the purpose of such audit, be credited to the Consolidated Fund of Ceylon. |
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| (4) For the purpose of this section, the expression " qualified auditor " means-
| | (a) a person who, being a member of the Institute of Chartered Accountants of Ceylon, possesses a certificate issued by the Council of that Institute to practise as an accountant, or | | |
| | (b) a firm of Chartered Accountants each of the partners of which, being a member of that Institute, possesses a certificate issued by the Council of that Institute to practise as an accountant. | | |
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| (5)
| | (a) The Auditor-General shall disallow every item of the accounts which is in his opinion irregular or contrary to law and surcharge the same on the officer, teacher or employee making or authorizing the making of such payment, and shall charge against any officer, teacher or employee any sum which ought to have been, but is not, brought into account by such officer, teacher, or employee and the Auditor-General shall in each such case certify the amount due from such person. | | |
| | (b) Before certifying any surcharge or disallowance against any officer, teacher or employee of the "University under paragraph (a), the Auditor-General shall notify such person of such proposed surcharge or disallowance and inform such person of his right to make representations or be heard against such surcharge or disallowance, and fix a time and place for the hearing and inquiry into such representations not less than fourteen days from the date of despatch of such notice, and upon completion of such hearing and inquiry the Auditor-General shall record the same and make his decision thereon giving the reasons for such decision and the costs in the case, and inform such person and the Registrar of the University of the same. | | |
| | (c) Any person aggrieved by the decision of the Auditor-General, may within fourteen days from the communication to such person of such decision, appeal therefrom to the Planning and Grants Committee: | | |
| | (d) Upon receipt of any appeal under paragraph (c) the Planning and Grants Committee shall consider such appeal and-
| | | (i) if, in the circumstances of the case, it considers it fair and equitable that such surcharge or disallowance should be remitted, make such order; or |
| (ii) vary or confirm the amount of such surcharge or disallowance; and |
| (iii) make an order as regards the costs incurred by the Auditor-General in respect of such surcharge or disallowance and inform such person and the Registrar of the University and the Auditor-General of such decision. |
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| | (e) Where a surcharge or disallowance against any person has been certified by the Auditor-General and-
| | | (i) an appeal has been decided by the Planning and Grants Committee under paragraph (d); or |
| (ii) no right of appeal is available to any person under the proviso to paragraph (c), |
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Sri Lanka Consolidated Acts