Internal Audit Department

With the establishment of the Southern Provincial Council under the Provincial Council Act No. 42 of 1987, the Department of Internal Audit of the Southern Province was established with the establishment of a separate independent unit for internal audit work under the Southern Provincial Chief Secretariat. Later, subsequent to the approval of the Southern Provincial Council Appropriation Statute in 2005, the Internal Audit Unit is considered as a Department of the Southern Provincial Counciland carries out activities such as, allocation of financial provisions, release ofimprest, keeping accounts, reporting, presentation of appropriation account and financial statements under expenditure head 323 as a department having an expenditure head of the Provincial Treasury. The Internal Audit Department has been classifiedas a grade A Department of the Southern Provincial Council with effect from 01/01/2008 in accordance with the Gazette No. 1567 of September 12, 2008 of the Democratic Socialist Republic of Sri Lanka and incorporated and published in the Gazette.It is set out in Provincial financial regulations that there shall be an internal audit department under the Chief Secretary which shall assist the Chief Secretary to provide an efficient and productive service through good governance under Provincial financial rule 79.4.Action is being taken from year 2005 to appoint the Internal Audit Director as a head of a grade- A Department being an accounting officer of the Provincial Council.In addition to the Head office, from 2013, district internal audit offices operate in Matara and Hambatota districts with the aim of making the internal audit activities of all intuitions of the Southern provincial council efficient, andapproved cadre of the department is 70.

Our Vision

Our Vision

To become the institution of excellence in the establishment of good governance free from mistakes, frauds and corruptions in the Southern Province.

Our Mission

Our Mission

To strengthen the internal control of every institution belonging to the provincial council so as to operate financial and non-financial activities free from frauds, corruptions and mistakes, and to promote provincial development with transparency.

Our Values

Our Values

justification, Efficiency, Effectiveness, Transparency, Responsiveness, Communicative, Functionality

Our Main Function

To ascertain the effectiveness of the internal investigation and control system in place within the organization to prevent errors and frauds as well as the effectiveness of the actual operation.

To determine the reliability of accounts and other reports and to ascertain whether the accepted accounting practices used provide the information needed to prepare an accurate financial statement.

To evaluate the quality of their performance in fulfilling the responsibilities assigned to the staff.

To ascertain whether the assets of all institutions in the province are protected from all forms of loss and damage.

To ascertain whetherProvincial council statutes, government financial regulations, government establishment code, provincial financial rules, procedures,the chief secretary’s circulars, public administration circulars and treasury circulars & instructions applied to the province by the Hon. Governor, other Acts and laws and procurement guidelines are followed.

To ascertain the effectiveness of the internal control system established to prevent and discover waste, idle capacity and uneconomical expenditure.

To inspect the accounting procedure of and the operations leading to any expenditure of the institutions of the provincial council and to ascertain whether assets and responsibilities of institutions are used carefully, economically and properly.

To submitnecessary guidance, recommendations and proposals to the Chief Accounting Officers and the Accounting officers for strengthening internal control system of institutions in which internal control system is weak.

To prepare a quarterly report on internal audit inspections based on the Chief Accounting Officers and Accounting Officers and submit it to the Hon. Governor with copies to the Auditor General and the Chief Secretary..

To prepare an internal audit program for the province for each financial year and obtain the approval of the Chief Secretary and send it to the Auditor General with a copy to the Hon. Governor and to conduct internal audit activities in accordance with that program.

To hold special investigation when necessary and to submit recommendations.

To give guidance necessary to minimize the audit queries issued to various institutions of the Provincial Council by the Auditor General.

To organize constant training for introducing knowledge, modern technology and techniques to the staff of the Provincial Internal Audit Department and Internal Audit Units.

To establish a welfare association to raise the welfare of the officers of the Department..

To obtain a high mark byentering information of departments into the computer information system of the Parliamentary committee on accounts

Future Plans

Taking action to prevent and expose fraud, corruption, irregularities and waste in the Provincial Council Institutions by strengthening their internal control.

Provincial Financial Management through the guidance of the Provincial Councils to implement financial rules, financial regulations, documents and instructions Working to bring efficiency to a higher level.

Increasing the financial strength of the Provincial Treasury by taking action to reduce the amount of arrears of Provincial Council InstitutionsTake action to raise

Security of assets belonging to Provincial Councils, regularization and monitoring of accounts, with respect to damages Contribute to improving asset management and security through action.

Guide to optimal utilization of human, financial and physical resources of provincial institutions and assist in improving performance.

Taking action to minimize the audit queries of the National Audit Office in the Committee on Public Accounts of the Parliament of Sri Lanka Provide guidelines to place institutions at the top of the financial performance appraisal.

Coordinate with inter-provinces to share new trends and experiences in internal auditing. Improving the quality and importance of internal auditing by taking action.

Other Details

Audit of all the institutions (1750) belonging to the Provincial Council during the period 2020 - 2024 and the Ministries, Departments,Preparation of zonal offices, statutory authorities and divisional secretariats for the annual audit program to be audited annually.

Provide necessary advice and guidance to strengthen the internal control of all the institutions owned by the Provincial Council, to increase the knowledge of the officers and to avoid mistakes caused by misunderstanding. Submitted by the Provincial Council Institutions Assisting the Auditor General's Department to obtain a clean opinion for all financial statements.

Staff of Department of Internal Audit