The Auditor General is the Head of the Department and for all the remunerative and administrative purposes he is on par with a Secretary to a Ministry. The present organizational structure of the Department comprises four levels in its hierarchy with specified numbers of officials in each level, in conformity with the cadre as approved by the Department of Management Services of the General Treasury.
The first layer comprises of three Additional Auditors General who supervises the audit functions of the Central Government, Provinces and Development and administrative functions of the Department. The second level comprises thirty two main Divisions, each headed by a Deputy Auditor General or an Assistant Auditor General. These Divisional Heads are assigned with full responsibility to manage and supervise the functioning of a specified number of “Branches” assigned to them with a specified number of auditee institutions in a specified sector under the charge of a “Branch Head” who is a Superintendent of Audit or a senior officer of the Audit Examiners’ Service represent third level. They are charged with the responsibility for execution of the audits of Public Institutions assigned to them by deploying the supportive field officers of the Audit Examiners’ Service assigned to them, efficiently and effectively. Accordingly the fourth level comprises those field officers who assist Branch Heads by conducting audit of the affairs of Public Institutions assigned to them through carrying out examinations, making field visits, etc., in conformity with Sri Lanka Auditing Standards, statutory and other regulatory requirements and best practices as programmed. The above mentioned second level comprises thirty two main Divisions and twelve of them are functioning at Regional levels, namely in the Western, Southern, Uva , Sabaragamuwa, Northern, Eastern, North Central, North Western and Central Regional Offices. The majority of our staff is located in Colombo and rest of the staff are located in regional sub-offices all over the island. The organization and senior management structure of the AGDSL along with the approved number of positions of each category as at 30 September 2015 is shown below.