The independence of the Auditor General is preserved to a great extent by the Constitution itself and the Article 153 of which states that.
There shall be an Auditor General who shall be appointed by the President with the recommendation of the Constitutional Council and who shall hold office during good behavior.
He can be removed from office by the President only on the grounds of ill health or infirmity or upon an address of Parliament.
Article 153 of the Constitution further states that the salary of the Auditor General shall be determined by the Parliament, and shall be charged on the Consolidated Fund and shall not be diminished during his term of office.
The Auditor General does not come under the supervision of any Minister or officer of the Government.
The Auditor General has also been vested with the authority by the Constitution to engage the services of qualified auditors to assist him in his work. He also has the power to obtain the assistance of specialists in the examination of any technical, professional or scientific problem relevant to the audit.
According to Article 154(5) of the Constitution, the Auditor General is entitled to have access to all books, records, returns and other documents, stores and other property and to be furnished with such information and explanation as may be necessary for the performance and discharge of his duties and functions.
Article 154 of the Constitution of the Democratic Socialist Republic of Sri Lanka provides the mandate for the Auditor General to audit public sector institutions, which can be reproduced as;
The Auditor General shall audit the accounts of all Departments of Government, the Offices of the secretary to President, the Offices of the secretary to the Prime Ministers, the Offices of the Cabinet of Ministers, the Judicial Service Commission, the Constitutional Council ,the Commissions referred to in the Schedule to Article 41B ,the Parliamentary Commissioner for Administration, the Secretary General of Parliament and the Local Authorities, Public Corporations and business or other undertakings vested in the Government under any written law and companies registered under the companies registered or deemed to be registered under the Companies Act, No.7 of 2007 in which the Government or a public corporation or local authority holds fifty per centum or more of the Shares of that company including the accounts there of.
