{"version": "0.1", "version_label": "Version 0.1, demo, October 2026", "years": [2017, 2020, 2022, 2024], "totals": {"institutions": 12, "corporations": 7, "departments": 5, "reports": 44, "findings": 2373, "repeat_themes": 161, "latest_year": 2024, "with_latest": 8, "without_latest": ["mahaweli", "landdev", "exams", "immigration"], "flagged_in_first": 74, "still_flagged_latest": 36, "every_audit": 16, "themes_all_audits": 16, "short_flagged_in_first": 33, "short_still_flagged": 20, "mid_year": 2022, "still_mid_full": 46, "all_flagged_to_mid": 103, "all_still_mid": 66}, "quality": {"hand": {"date": "2026-10-18", "sample": 20, "paragraph_ok": 20, "summary_ok": 20, "amount_ok": 20, "category_ok": 19, "all_ok": 19, "marks": [{"id": "mahaweli-2020-21", "ok": true}, {"id": "mahaweli-2017-14", "ok": true}, {"id": "gem-2017-94", "ok": true}, {"id": "mahaweli-2017-5", "ok": true}, {"id": "gem-2020-17", "ok": true}, {"id": "persons-2017-6", "ok": false}, {"id": "railways-2022-25", "ok": true}, {"id": "gem-2017-104", "ok": true}, {"id": "exams-2017-24", "ok": true}, {"id": "railways-2017-65", "ok": true}, {"id": "persons-2017-13", "ok": true}, {"id": "exams-2022-0", "ok": true}, {"id": "tourism-2020-12", "ok": true}, {"id": "exams-2017-8", "ok": true}, {"id": "railways-2017-14", "ok": true}, {"id": "slsi-2024-21", "ok": true}, {"id": "slsi-2024-17", "ok": true}, {"id": "railways-2024-41", "ok": true}, {"id": "railways-2024-4", "ok": true}, {"id": "rupavahini-2024-11", "ok": true}], "links": 20, "links_same": 20, "link_marks": "rrrrrrrrrrrrrrrrrrrr", "sample_2024": 5, "repeats": 23, "repeats_confirmed": 23}, "extraction": {"sample": 50, "paragraph_ok": 50, "summary_ok": 50, "amount_ok": 48, "category_ok": 46, "all_ok": 44, "marks": [{"id": "mahaweli-2017-7", "ok": false, "ref": "2.3.3(a)", "wrong": ["category"], "note": "Main issue is land not valued or recorded; uncharged use is secondary."}, {"id": "persons-2017-7", "ok": true, "ref": "2.4 (b)", "wrong": [], "note": ""}, {"id": "rda-2017-52", "ok": true, "ref": "2.2.8(c)", "wrong": [], "note": ""}, {"id": "landdev-2022-54", "ok": true, "ref": "3.2 (f)", "wrong": [], "note": ""}, {"id": "gem-2017-63", "ok": true, "ref": "4.5(b)", "wrong": [], "note": ""}, {"id": "rda-2022-63", "ok": true, "ref": "3.3(f)", "wrong": [], "note": ""}, {"id": "persons-2017-6", "ok": true, "ref": "2.4 (a)", "wrong": [], "note": ""}, {"id": "mahaweli-2020-21", "ok": true, "ref": "3.1(a)", "wrong": [], "note": ""}, {"id": "gem-2020-3", "ok": true, "ref": "1.5.3", "wrong": [], "note": "Amount is the sum of three stated figures (Rs.200,000 + 1,407,972 + 1,433,947)."}, {"id": "persons-2017-9", "ok": true, "ref": "2.4 (c)", "wrong": [], "note": ""}, {"id": "landdev-2017-33", "ok": false, "ref": "2.4(d)", "wrong": ["amount"], "note": "Took the total creditors balance (Rs.385.76m) instead of the Rs.18.36m unsettled portion the finding is about."}, {"id": "landdev-2017-44", "ok": true, "ref": "2.5(a)(ii)", "wrong": [], "note": ""}, {"id": "railways-2017-11", "ok": true, "ref": "2.3.1(b)", "wrong": [], "note": ""}, {"id": "landdev-2020-7", "ok": true, "ref": "1.5.4(a)", "wrong": [], "note": ""}, {"id": "railways-2022-25", "ok": true, "ref": "1.6.1(f)(iii)", "wrong": [], "note": ""}, {"id": "railways-2022-37", "ok": false, "ref": "2.1(a)(vi)", "wrong": ["amount"], "note": "Took the recorded figure (Rs.809,174) instead of the understatement (Rs.2,514,480)."}, {"id": "persons-2020-32", "ok": false, "ref": "3.5(b)", "wrong": ["category"], "note": "Avoidable insurance cost fits financial loss better than other."}, {"id": "rupavahini-2017-44", "ok": true, "ref": "2.4(e)(iv)", "wrong": [], "note": ""}, {"id": "persons-2020-8", "ok": true, "ref": "1.6.5(b)", "wrong": [], "note": ""}, {"id": "railways-2022-94", "ok": true, "ref": "3.9(a)(i)", "wrong": [], "note": ""}, {"id": "mahaweli-2017-14", "ok": true, "ref": "2.3.3(h)", "wrong": [], "note": ""}, {"id": "immigration-2020-13", "ok": true, "ref": "2.6", "wrong": [], "note": ""}, {"id": "exams-2020-26", "ok": true, "ref": "3.6(e)", "wrong": [], "note": ""}, {"id": "rda-2022-55", "ok": true, "ref": "3.2(f)", "wrong": [], "note": ""}, {"id": "landdev-2017-88", "ok": true, "ref": "4.2(b)", "wrong": [], "note": ""}, {"id": "railways-2017-1", "ok": true, "ref": "2.1.2(i)", "wrong": [], "note": ""}, {"id": "persons-2017-13", "ok": true, "ref": "2.5 (b)(i)", "wrong": [], "note": ""}, {"id": "railways-2020-11", "ok": false, "ref": "1.6.5(b)", "wrong": ["category"], "note": "Reconciliation difference is an accounting issue, not an unsettled balance."}, {"id": "railways-2017-14", "ok": true, "ref": "2.3.2(b)(ii)", "wrong": [], "note": ""}, {"id": "rda-2022-49", "ok": true, "ref": "3.1(b)", "wrong": [], "note": "Amount is the deposit the lost interest was earned on; the interest itself is not stated."}, {"id": "survey-2017-35", "ok": true, "ref": "2.4 (provisions)", "wrong": [], "note": "Report prints 2.4 twice; extractor added a label to tell them apart. Points to the right paragraph."}, {"id": "exams-2017-8", "ok": true, "ref": "2.1(h)", "wrong": [], "note": ""}, {"id": "gem-2017-94", "ok": true, "ref": "7(b)(iv)", "wrong": [], "note": ""}, {"id": "mahaweli-2017-63", "ok": true, "ref": "4.3(e)(ii)", "wrong": [], "note": ""}, {"id": "persons-2022-16", "ok": false, "ref": "3.4(b)", "wrong": ["category"], "note": "Paying from the wrong vote is a rule breach."}, {"id": "railways-2017-65", "ok": true, "ref": "2.15", "wrong": [], "note": ""}, {"id": "exams-2022-0", "ok": true, "ref": "1.6.1(a)", "wrong": [], "note": ""}, {"id": "railways-2022-33", "ok": true, "ref": "2.1(a)(ii)", "wrong": [], "note": ""}, {"id": "gem-2017-104", "ok": true, "ref": "7(e)(iii)", "wrong": [], "note": ""}, {"id": "exams-2017-24", "ok": true, "ref": "2.2(j)", "wrong": [], "note": ""}, {"id": "tourism-2020-12", "ok": true, "ref": "3.1", "wrong": [], "note": ""}, {"id": "gem-2020-17", "ok": true, "ref": "3.2(b)", "wrong": [], "note": ""}, {"id": "railways-2022-115", "ok": true, "ref": "3.13(a)", "wrong": [], "note": ""}, {"id": "slsi-2020-2", "ok": true, "ref": "1.5.1(c)", "wrong": [], "note": ""}, {"id": "railways-2022-38", "ok": true, "ref": "2.1(a)(vii)", "wrong": [], "note": ""}, {"id": "exams-2020-16", "ok": true, "ref": "3.2", "wrong": [], "note": ""}, {"id": "survey-2022-18", "ok": true, "ref": "3.6(a)", "wrong": [], "note": ""}, {"id": "mahaweli-2017-5", "ok": true, "ref": "2.3.1", "wrong": [], "note": ""}, {"id": "rupavahini-2017-29", "ok": true, "ref": "2.3(d)(i)", "wrong": [], "note": ""}, {"id": "railways-2017-23", "ok": true, "ref": "2.4(D)(ii)", "wrong": [], "note": ""}]}, "new_marks": "rrrrrrrrrwrwrrrwrrrrrrrrwwrrrrrwrrrrrwwrrrrrrrwwrrrrwrwrrwrrrrwwrwrrrrrrrwrwrrrrrrrrrrrrrwrwrrrrrrrrrrwwwrrwrrrrwrwwrwrrrrrrrrrrrwrrrwrrrrrwrw", "matching": {"threshold": 0.375, "hand_themes": 31, "hand_themes_found": 26, "hand_links": 60, "hand_agree": 42, "hand_disagree_genuine": 10, "new_links": 142, "new_correct": 110, "test_institutions": ["exams", "survey"], "test_themes": 23, "test_themes_found": 10, "test_marks": {"exams": "fffmmmfffffmf", "survey": "mmmmfmmmmm"}, "links_2024": 76, "correct_2024": 54, "check_2024": 28}}, "institutions": [{"id": "rda", "name": "Road Development Authority", "short": "RDA", "type": "corporation", "reports": [{"year": 2017, "opinion": "disclaimer", "prev_section": true, "late_accounts": false, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2017/State_Corp/2_XXIII/Road-Development-Authority---E.pdf", "findings": [{"ref": "2.2.1", "section": "Consolidated Financial Statements", "summary": "No consolidated statements prepared despite the Authority controlling four companies.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "rda-2017-0", "year": 2017, "themes": ["rda-42"]}, {"ref": "2.2.2(a)", "section": "Related party transactions", "summary": "Certified works for five projects were omitted from the related company's current account.", "amount_rs": 23860000, "since_year": null, "category": "unsettled_balances", "id": "rda-2017-1", "year": 2017, "themes": []}, {"ref": "2.2.2(b)", "section": "Related party transactions", "summary": "Unreconciled current account difference with Maga Neguma Road Construction Equipment Company.", "amount_rs": 1380000000, "since_year": null, "category": "unsettled_balances", "id": "rda-2017-2", "year": 2017, "themes": ["rda-41"]}, {"ref": "2.2.2(c)", "section": "Related party transactions", "summary": "Related party transactions not categorised; bill certification delays caused balance differences.", "amount_rs": null, "since_year": null, "category": "unsettled_balances", "id": "rda-2017-3", "year": 2017, "themes": ["rda-39"]}, {"ref": "2.2.3(a)", "section": "Accounting Standards", "summary": "Plant and machinery fully depreciated but not revalued or useful lives reviewed.", "amount_rs": 5098970000, "since_year": null, "category": "accounting_error", "id": "rda-2017-4", "year": 2017, "themes": []}, {"ref": "2.2.3(b)", "section": "Accounting Standards", "summary": "Fully depreciated vehicles still in use were not revalued or treated as estimate changes.", "amount_rs": 1591660000, "since_year": null, "category": "accounting_error", "id": "rda-2017-5", "year": 2017, "themes": ["rda-31"]}, {"ref": "2.2.3(c)", "section": "Accounting Standards", "summary": "Vehicle repair costs for externally used vehicles were not disclosed as required.", "amount_rs": 4710000, "since_year": null, "category": "accounting_error", "id": "rda-2017-6", "year": 2017, "themes": []}, {"ref": "2.2.3(d)", "section": "Accounting Standards", "summary": "Building maintenance prepayments were expensed and shared costs with the Ministry not allocated.", "amount_rs": 81570000, "since_year": null, "category": "accounting_error", "id": "rda-2017-7", "year": 2017, "themes": []}, {"ref": "2.2.3(e)", "section": "Accounting Standards", "summary": "Expenses paid in 2018 relating to 2017 were not accrued; understatement likely larger.", "amount_rs": 26400000, "since_year": 2017, "category": "accounting_error", "id": "rda-2017-8", "year": 2017, "themes": []}, {"ref": "2.2.3(f)", "section": "Accounting Standards", "summary": "Unusable conference hall cost and depreciation remain overstated in the accounts.", "amount_rs": 245000000, "since_year": null, "category": "accounting_error", "id": "rda-2017-9", "year": 2017, "themes": []}, {"ref": "2.2.3(g)", "section": "Accounting Standards", "summary": "Head office space used by the Ministry was not adjusted for cost and depreciation.", "amount_rs": 496500000, "since_year": null, "category": "accounting_error", "id": "rda-2017-10", "year": 2017, "themes": []}, {"ref": "2.2.3(h)", "section": "Accounting Standards", "summary": "Police building depreciation continued though the Authority derives no benefit from it.", "amount_rs": 80800000, "since_year": null, "category": "accounting_error", "id": "rda-2017-11", "year": 2017, "themes": ["rda-32"]}, {"ref": "2.2.3(i)", "section": "Accounting Standards", "summary": "Mobilisation advances for uncertain contracts were wrongly classified as non-current assets.", "amount_rs": 154000000, "since_year": null, "category": "accounting_error", "id": "rda-2017-12", "year": 2017, "themes": []}, {"ref": "2.2.4(a)", "section": "Accounting Policies", "summary": "Doubtful debts provision policy was not disclosed in the financial statements.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "rda-2017-13", "year": 2017, "themes": []}, {"ref": "2.2.4(b)", "section": "Accounting Policies", "summary": "No accounting policy disclosing length or value of 12,180 km of maintained roads.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "rda-2017-14", "year": 2017, "themes": []}, {"ref": "2.2.4(c)", "section": "Accounting Policies", "summary": "No policy or review for long-outstanding liquidated damages across three divisions.", "amount_rs": 291700000, "since_year": null, "category": "accounting_error", "id": "rda-2017-15", "year": 2017, "themes": []}, {"ref": "2.2.4(d)", "section": "Accounting Policies", "summary": "Two inconsistent policies for road expenses depending on funding source.", "amount_rs": 112000000000, "since_year": null, "category": "accounting_error", "id": "rda-2017-16", "year": 2017, "themes": []}, {"ref": "2.2.4(e)", "section": "Accounting Policies", "summary": "Depreciation charged on 201 vehicles used by others understated financial results.", "amount_rs": 177900000, "since_year": null, "category": "accounting_error", "id": "rda-2017-17", "year": 2017, "themes": []}, {"ref": "2.2.5(a)", "section": "Accounting deficiencies", "summary": "Treasury funds for 2015 loan payments were not deducted, overstating restated 2016 profit.", "amount_rs": 7795000000, "since_year": 2016, "category": "accounting_error", "id": "rda-2017-18", "year": 2017, "themes": []}, {"ref": "2.2.5(b)", "section": "Accounting deficiencies", "summary": "Self-insurance fund interest was not deducted from accrued treasury bill interest.", "amount_rs": 76300000, "since_year": null, "category": "accounting_error", "id": "rda-2017-19", "year": 2017, "themes": []}, {"ref": "2.2.5(c)", "section": "Accounting deficiencies", "summary": "Bad debt provision inadequate given 26 per cent of debtors over one year.", "amount_rs": 168831, "since_year": null, "category": "accounting_error", "id": "rda-2017-20", "year": 2017, "themes": []}, {"ref": "2.2.5(d)", "section": "Accounting deficiencies", "summary": "Exchange gains used for local road rehabilitation were capitalised, overstating expressway cost.", "amount_rs": 532400000, "since_year": null, "category": "accounting_error", "id": "rda-2017-21", "year": 2017, "themes": []}, {"ref": "2.2.5(e)", "section": "Accounting deficiencies", "summary": "Furniture belonging to the Ministry remains in the Authority's cost and depreciation.", "amount_rs": 25800000, "since_year": 2016, "category": "accounting_error", "id": "rda-2017-22", "year": 2017, "themes": []}, {"ref": "2.2.5(f)", "section": "Accounting deficiencies", "summary": "Vehicles recorded twice in both the asset register and the accounts.", "amount_rs": 25270000, "since_year": null, "category": "accounting_error", "id": "rda-2017-23", "year": 2017, "themes": []}, {"ref": "2.2.5(g)", "section": "Accounting deficiencies", "summary": "Seven deployed vehicles were not recorded in the accounts.", "amount_rs": 33000000, "since_year": null, "category": "accounting_error", "id": "rda-2017-24", "year": 2017, "themes": []}, {"ref": "2.2.5(h)", "section": "Accounting deficiencies", "summary": "Opening cost balance of Local Bank Funded vehicles differs from the Finance Division schedule.", "amount_rs": 6600000, "since_year": 2017, "category": "accounting_error", "id": "rda-2017-25", "year": 2017, "themes": []}, {"ref": "2.2.5(i)", "section": "Accounting deficiencies", "summary": "Local Bank Funded vehicle depreciation differs from audit calculation.", "amount_rs": 63500000, "since_year": 2017, "category": "accounting_error", "id": "rda-2017-26", "year": 2017, "themes": []}, {"ref": "2.2.5(j)", "section": "Accounting deficiencies", "summary": "Vehicles bought 2012-2014 were added in 2017 without prior-year depreciation adjustment.", "amount_rs": 112700000, "since_year": 2012, "category": "accounting_error", "id": "rda-2017-27", "year": 2017, "themes": []}, {"ref": "2.2.5(k)", "section": "Accounting deficiencies", "summary": "Total equity differs between the equity statement and the statement of financial position.", "amount_rs": 1672000000, "since_year": 2017, "category": "accounting_error", "id": "rda-2017-28", "year": 2017, "themes": []}, {"ref": "2.2.5(l)", "section": "Accounting deficiencies", "summary": "Value of 31 trade stalls was not assessed, understating Authority assets.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "rda-2017-29", "year": 2017, "themes": []}, {"ref": "2.2.5(m)", "section": "Accounting deficiencies", "summary": "Self-insurance fund assets belonging to members were wrongly included in Authority assets.", "amount_rs": 139000000, "since_year": null, "category": "accounting_error", "id": "rda-2017-30", "year": 2017, "themes": []}, {"ref": "2.2.5(n)", "section": "Accounting deficiencies", "summary": "Aged mobilisation advances lack adequate provisions and recovery procedures.", "amount_rs": 1637770000, "since_year": null, "category": "unsettled_balances", "id": "rda-2017-31", "year": 2017, "themes": []}, {"ref": "2.2.5(o)", "section": "Accounting deficiencies", "summary": "Land holding of about 2 acres not disclosed in the financial statements.", "amount_rs": 53600000, "since_year": null, "category": "accounting_error", "id": "rda-2017-32", "year": 2017, "themes": []}, {"ref": "2.2.5(p)", "section": "Accounting deficiencies", "summary": "Purchase and disposal of 15 lands not disclosed in the financial statements.", "amount_rs": 210000000, "since_year": null, "category": "accounting_error", "id": "rda-2017-33", "year": 2017, "themes": []}, {"ref": "2.2.5(q)", "section": "Accounting deficiencies", "summary": "Use of 1,026.54 acres without legal ownership not adequately disclosed.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "rda-2017-34", "year": 2017, "themes": []}, {"ref": "2.2.5(r)", "section": "Accounting deficiencies", "summary": "Unrecovered purchase and survey advances overstate current assets and financial results.", "amount_rs": 152000000, "since_year": null, "category": "unsettled_balances", "id": "rda-2017-35", "year": 2017, "themes": []}, {"ref": "2.2.5(s)", "section": "Accounting deficiencies", "summary": "Office equipment recorded within building cost; related depreciation understated.", "amount_rs": 935700000, "since_year": null, "category": "accounting_error", "id": "rda-2017-36", "year": 2017, "themes": []}, {"ref": "2.2.5(t)", "section": "Accounting deficiencies", "summary": "Buildings handed over by a foreign-funded project were not recorded in 2017.", "amount_rs": 90000000, "since_year": 2017, "category": "accounting_error", "id": "rda-2017-37", "year": 2017, "themes": []}, {"ref": "2.2.5(u)", "section": "Accounting deficiencies", "summary": "Basis for splitting retention money into current and non-current liabilities not disclosed.", "amount_rs": 270630000, "since_year": null, "category": "accounting_error", "id": "rda-2017-38", "year": 2017, "themes": ["rda-131"]}, {"ref": "2.2.5(v)", "section": "Accounting deficiencies", "summary": "Building fund investments were made but the fund is absent from the financial statements.", "amount_rs": 32000000, "since_year": null, "category": "accounting_error", "id": "rda-2017-39", "year": 2017, "themes": []}, {"ref": "2.2.5(w)", "section": "Accounting deficiencies", "summary": "Large deposit liabilities largely uninvested; Rs 359 million overdue over five years untreated.", "amount_rs": 3530000000, "since_year": null, "category": "unsettled_balances", "id": "rda-2017-40", "year": 2017, "themes": []}, {"ref": "2.2.5(x)", "section": "Accounting deficiencies", "summary": "Client deposit fund lacks explained purpose despite large liabilities and investments.", "amount_rs": 2332000000, "since_year": null, "category": "accounting_error", "id": "rda-2017-41", "year": 2017, "themes": []}, {"ref": "2.2.6", "section": "Contingent Liabilities", "summary": "Employee court case liabilities not timely reviewed or reported to audit.", "amount_rs": 674000000, "since_year": null, "category": "other", "id": "rda-2017-42", "year": 2017, "themes": []}, {"ref": "2.2.7(a)", "section": "Unexplained Differences", "summary": "Project management unit salaries recoverable but not shown in project accounts.", "amount_rs": 108920000, "since_year": null, "category": "unsettled_balances", "id": "rda-2017-43", "year": 2017, "themes": []}, {"ref": "2.2.7(b)", "section": "Unexplained Differences", "summary": "Southern Transport project cost differs from project statements; no reconciliation provided.", "amount_rs": 782000000, "since_year": null, "category": "accounting_error", "id": "rda-2017-44", "year": 2017, "themes": []}, {"ref": "2.2.7(c)", "section": "Unexplained Differences", "summary": "Vehicle cost in accounts differs from the asset schedule.", "amount_rs": 87000000, "since_year": 2017, "category": "accounting_error", "id": "rda-2017-45", "year": 2017, "themes": []}, {"ref": "2.2.7(d)", "section": "Unexplained Differences", "summary": "Opening depreciation for Local Bank Funded vehicles differs between accounts and schedules.", "amount_rs": 57270000, "since_year": 2017, "category": "accounting_error", "id": "rda-2017-46", "year": 2017, "themes": []}, {"ref": "2.2.7(e)", "section": "Unexplained Differences", "summary": "Maha Medura building cost differs from the project's statement of financial position.", "amount_rs": 158000000, "since_year": null, "category": "accounting_error", "id": "rda-2017-47", "year": 2017, "themes": []}, {"ref": "2.2.7(f)", "section": "Unexplained Differences", "summary": "Non-head office building values differ between accounts and the asset register.", "amount_rs": 55040000, "since_year": null, "category": "accounting_error", "id": "rda-2017-48", "year": 2017, "themes": ["rda-33"]}, {"ref": "2.2.7(g)", "section": "Unexplained Differences", "summary": "Unsettled Local Bank Funded loans exceed related assets recorded in the accounts.", "amount_rs": 1425000000, "since_year": null, "category": "unsettled_balances", "id": "rda-2017-49", "year": 2017, "themes": []}, {"ref": "2.2.8(a)", "section": "Receivable and Payable", "summary": "Expressway income credited to consolidated fund recorded as treasury debtor without confirmation of recovery.", "amount_rs": 4000000000, "since_year": null, "category": "unsettled_balances", "id": "rda-2017-50", "year": 2017, "themes": []}, {"ref": "2.2.8(b)", "section": "Receivable and Payable", "summary": "Advances for five completed projects remain largely unrecovered after partial settlement in 2018.", "amount_rs": 1695000000, "since_year": null, "category": "unsettled_balances", "id": "rda-2017-51", "year": 2017, "themes": []}, {"ref": "2.2.8(c)", "section": "Receivable and Payable", "summary": "Recoverable from a non-operating ministry is doubtful.", "amount_rs": 1048000000, "since_year": null, "category": "unsettled_balances", "id": "rda-2017-52", "year": 2017, "themes": []}, {"ref": "2.2.8(d)", "section": "Receivable and Payable", "summary": "Receivables from several institutions are not reflected in those institutions' own accounts.", "amount_rs": 260730000, "since_year": null, "category": "unsettled_balances", "id": "rda-2017-53", "year": 2017, "themes": []}, {"ref": "2.2.8(e)", "section": "Receivable and Payable", "summary": "Compensation advance for completed road project remains unreimbursed by the divisional secretariat.", "amount_rs": 27770000, "since_year": 2015, "category": "unsettled_balances", "id": "rda-2017-54", "year": 2017, "themes": []}, {"ref": "2.2.9(a)", "section": "Lack of Evidence", "summary": "Details of assets obtained from Southern Expressway project not provided for audit.", "amount_rs": 2124000000, "since_year": 2015, "category": "other", "id": "rda-2017-55", "year": 2017, "themes": []}, {"ref": "2.2.9(b)", "section": "Lack of Evidence", "summary": "No asset register provided for motor vehicles.", "amount_rs": 658000000, "since_year": null, "category": "other", "id": "rda-2017-56", "year": 2017, "themes": []}, {"ref": "2.2.9(c)", "section": "Lack of Evidence", "summary": "Vehicle registration details with the Department of Motor Traffic not provided.", "amount_rs": 224000000, "since_year": null, "category": "other", "id": "rda-2017-57", "year": 2017, "themes": []}, {"ref": "2.2.9(d)", "section": "Lack of Evidence", "summary": "Security deposit register and supporting documents not provided.", "amount_rs": 14700000, "since_year": null, "category": "other", "id": "rda-2017-58", "year": 2017, "themes": []}, {"ref": "2.2.9(e)", "section": "Lack of Evidence", "summary": "Details of buildings other than head office not provided for verification.", "amount_rs": 1000000000, "since_year": null, "category": "other", "id": "rda-2017-59", "year": 2017, "themes": []}, {"ref": "2.2.9(f)", "section": "Lack of Evidence", "summary": "Documents supporting expressway capitalisation as government grants were not provided.", "amount_rs": 243385000000, "since_year": null, "category": "other", "id": "rda-2017-60", "year": 2017, "themes": ["rda-34"]}, {"ref": "2.3(a)", "section": "Non-compliance", "summary": "Staff transport welfare activity was run without General Treasury approval.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rda-2017-61", "year": 2017, "themes": ["rda-35"]}, {"ref": "2.3(b)", "section": "Non-compliance", "summary": "Distress loans exceeded limits; unrecoverable balances not handled per circular.", "amount_rs": 1500000, "since_year": null, "category": "non_compliance", "id": "rda-2017-62", "year": 2017, "themes": []}, {"ref": "2.3(c)(i)", "section": "Non-compliance", "summary": "82 permanent officers appointed on contract without meeting prerequisites.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2017-63", "year": 2017, "themes": []}, {"ref": "2.3(c)(ii)", "section": "Non-compliance", "summary": "Clerk appointed to act as Administrative Assistant although the post could be filled otherwise.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2017-64", "year": 2017, "themes": []}, {"ref": "2.3(c)(iii)", "section": "Non-compliance", "summary": "Personal files not maintained in complete and updated form for officers.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2017-65", "year": 2017, "themes": []}, {"ref": "2.3(d)", "section": "Non-compliance", "summary": "Monthly bank reconciliations not submitted by some divisions and sub-offices on time.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rda-2017-66", "year": 2017, "themes": []}, {"ref": "2.3(e)(i)", "section": "Non-compliance", "summary": "No clarification obtained from the Labour Department on gratuity entitlements under the Act.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rda-2017-67", "year": 2017, "themes": []}, {"ref": "2.3(e)(ii)", "section": "Non-compliance", "summary": "Gratuity deductions made contrary to Section 13 of the Act.", "amount_rs": 4600000, "since_year": null, "category": "non_compliance", "id": "rda-2017-68", "year": 2017, "themes": []}, {"ref": "2.3(f)", "section": "Non-compliance", "summary": "Finger scanners not used to record staff attendance at provincial offices.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rda-2017-69", "year": 2017, "themes": []}, {"ref": "2.4(a)", "section": "Without Proper Authority", "summary": "Land rented out without Board approval; agreement signed by an officer lacking authority.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rda-2017-70", "year": 2017, "themes": []}, {"ref": "2.4(b)", "section": "Without Proper Authority", "summary": "Distress loans above the limit given to 549 officers without proper authority.", "amount_rs": 64000000, "since_year": null, "category": "non_compliance", "id": "rda-2017-71", "year": 2017, "themes": []}, {"ref": "2.4(c)", "section": "Without Proper Authority", "summary": "Expressway charges used for extraneous expenses contrary to gazette instructions.", "amount_rs": 13093000000, "since_year": null, "category": "non_compliance", "id": "rda-2017-72", "year": 2017, "themes": ["rda-37"]}, {"ref": "03", "section": "Financial Results", "summary": "Profit before tax fell sharply from the prior year, mainly due to higher expenses.", "amount_rs": 7787000000, "since_year": null, "category": "financial_loss", "id": "rda-2017-73", "year": 2017, "themes": []}, {"ref": "4.1(a)", "section": "Operation and Review", "summary": "Action plan omitted several divisions required under the public enterprise circular.", "amount_rs": null, "since_year": null, "category": "other", "id": "rda-2017-74", "year": 2017, "themes": []}, {"ref": "4.1(b)", "section": "Operation and Review", "summary": "Environmental impact mitigation measures not included in the action plan.", "amount_rs": null, "since_year": null, "category": "other", "id": "rda-2017-75", "year": 2017, "themes": []}, {"ref": "4.1(c)", "section": "Operation and Review", "summary": "About 14 per cent of road widening allocations remained unspent during the year.", "amount_rs": 1523000000, "since_year": null, "category": "other", "id": "rda-2017-76", "year": 2017, "themes": []}, {"ref": "4.1(d)", "section": "Operation and Review", "summary": "Most 2017 contracts covered roads outside the Authority's purview.", "amount_rs": 2155200000, "since_year": 2013, "category": "other", "id": "rda-2017-77", "year": 2017, "themes": ["rda-137"]}, {"ref": "4.2(a)", "section": "Management Activities", "summary": "Trade stall rentals remain unrecovered, including arrears from 2004 and other stalls.", "amount_rs": 2410370, "since_year": 2004, "category": "unsettled_balances", "id": "rda-2017-78", "year": 2017, "themes": []}, {"ref": "4.2(b)", "section": "Management Activities", "summary": "Penalty rules for late trade stall rent payments do not specify how delays are charged.", "amount_rs": null, "since_year": null, "category": "other", "id": "rda-2017-79", "year": 2017, "themes": []}, {"ref": "4.2(c)", "section": "Management Activities", "summary": "About 21 acres of Authority land held by unauthorised settlers not recovered.", "amount_rs": null, "since_year": null, "category": "other", "id": "rda-2017-80", "year": 2017, "themes": []}, {"ref": "4.2(d)", "section": "Management Activities", "summary": "Security deposits for rented buildings not recovered after tenancies ended.", "amount_rs": 3160000, "since_year": null, "category": "unsettled_balances", "id": "rda-2017-81", "year": 2017, "themes": []}, {"ref": "4.2(e)", "section": "Management Activities", "summary": "No dividends received from 2004 investments in companies and shares.", "amount_rs": null, "since_year": 2004, "category": "financial_loss", "id": "rda-2017-82", "year": 2017, "themes": []}, {"ref": "4.2(f)", "section": "Management Activities", "summary": "Gratuities for 86 officers paid late, incurring surcharges.", "amount_rs": 5060000, "since_year": 2017, "category": "financial_loss", "id": "rda-2017-83", "year": 2017, "themes": []}, {"ref": "4.2(g)", "section": "Management Activities", "summary": "Leased western office area not verified and renovations not arranged before acceptance.", "amount_rs": null, "since_year": null, "category": "other", "id": "rda-2017-84", "year": 2017, "themes": []}, {"ref": "4.3(a)", "section": "Operational Inefficiencies", "summary": "Mobilisation advances remain unrecovered on 60 expired contracts, with bond validity lapsing.", "amount_rs": 278740000, "since_year": 2016, "category": "delays", "id": "rda-2017-85", "year": 2017, "themes": ["rda-38"]}, {"ref": "4.3(b)", "section": "Operational Inefficiencies", "summary": "Advances recovered from other contracts; abandoned contracts left receivables with contractors.", "amount_rs": 29890000, "since_year": null, "category": "financial_loss", "id": "rda-2017-86", "year": 2017, "themes": ["rda-44"]}, {"ref": "4.4(a)", "section": "Contentious Transactions", "summary": "National Savings Bank loan funds diverted to 20 other projects instead of designated roads.", "amount_rs": 6090000000, "since_year": 2014, "category": "financial_loss", "id": "rda-2017-87", "year": 2017, "themes": []}, {"ref": "4.4(b)", "section": "Contentious Transactions", "summary": "Project vehicle deployed for the Chairman's personal use.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2017-88", "year": 2017, "themes": []}, {"ref": "4.4(c)", "section": "Contentious Transactions", "summary": "Local Bank Funded vehicle cost reported inconsistently across two categories.", "amount_rs": 51270000, "since_year": null, "category": "accounting_error", "id": "rda-2017-89", "year": 2017, "themes": []}, {"ref": "4.4(d)", "section": "Contentious Transactions", "summary": "Both refundable deposit and advance paid on lease; need for both could not be verified.", "amount_rs": 6750000, "since_year": null, "category": "financial_loss", "id": "rda-2017-90", "year": 2017, "themes": []}, {"ref": "4.4(e)", "section": "Contentious Transactions", "summary": "Expressway income used for asset purchases, house leases and police fuel supply.", "amount_rs": 371000000, "since_year": 2015, "category": "non_compliance", "id": "rda-2017-91", "year": 2017, "themes": []}, {"ref": "4.5(a)", "section": "Apparent Inefficiencies", "summary": "No agreement entered for annual lease rental of Weligama land.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rda-2017-92", "year": 2017, "themes": []}, {"ref": "4.5(b)", "section": "Apparent Inefficiencies", "summary": "Contract recruits paid extra salaries and allowances after promotions were cancelled.", "amount_rs": 3100000, "since_year": 2017, "category": "governance_hr", "id": "rda-2017-93", "year": 2017, "themes": []}, {"ref": "4.5(c)", "section": "Apparent Inefficiencies", "summary": "Tax reimbursements paid to inactive or unregistered persons; part of loss unrecovered.", "amount_rs": 21590000, "since_year": 2014, "category": "financial_loss", "id": "rda-2017-94", "year": 2017, "themes": []}, {"ref": "4.6(a)", "section": "Idle Assets", "summary": "Uniforms and materials for junior staff remain undistributed and idle.", "amount_rs": 2000000, "since_year": 2014, "category": "idle_assets", "id": "rda-2017-95", "year": 2017, "themes": []}, {"ref": "4.6(b)", "section": "Idle Assets", "summary": "Re-purchased uniforms and shoe materials sit idle in a storehouse.", "amount_rs": 693050, "since_year": null, "category": "idle_assets", "id": "rda-2017-96", "year": 2017, "themes": []}, {"ref": "4.7(a)", "section": "Resources given to others", "summary": "201 vehicles recorded as fixed assets were given to the Ministry and projects.", "amount_rs": 955880000, "since_year": null, "category": "idle_assets", "id": "rda-2017-97", "year": 2017, "themes": []}, {"ref": "4.7(b)", "section": "Resources given to others", "summary": "Repair costs for 37 vehicles offered to the Line Ministry borne by the Authority.", "amount_rs": 4710000, "since_year": null, "category": "financial_loss", "id": "rda-2017-98", "year": 2017, "themes": []}, {"ref": "4.8", "section": "Staff Administration", "summary": "Recruitment scheme not updated; actual cadre of 10,894 exceeds approved 10,407.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2017-99", "year": 2017, "themes": []}, {"ref": "4.8(a)", "section": "Staff Administration", "summary": "Director (Administration) post vacant since July 2017 without prompt action.", "amount_rs": null, "since_year": 2017, "category": "governance_hr", "id": "rda-2017-100", "year": 2017, "themes": []}, {"ref": "4.8(b)", "section": "Staff Administration", "summary": "304 vacancies for permanent labourers in highway maintenance.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2017-101", "year": 2017, "themes": []}, {"ref": "4.8(c)", "section": "Staff Administration", "summary": "1,158 temporary labourers recruited though none are in the approved cadre.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2017-102", "year": 2017, "themes": []}, {"ref": "4.8(d)", "section": "Staff Administration", "summary": "Ancillary staff exceed cadre-approved numbers while 94 were released to project units.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2017-103", "year": 2017, "themes": []}, {"ref": "4.8(e)", "section": "Staff Administration", "summary": "163 technical vacancies while 250 engineering officers were released to project units.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2017-104", "year": 2017, "themes": []}, {"ref": "4.8(f)", "section": "Staff Administration", "summary": "37 officers stayed over five years at one station without the required transfers.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2017-105", "year": 2017, "themes": ["rda-43"]}, {"ref": "4.8(g)", "section": "Staff Administration", "summary": "Duty lists provided for only 38 of 81 staff at two provincial offices.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2017-106", "year": 2017, "themes": []}, {"ref": "4.9(a)", "section": "Vehicles", "summary": "Registration, purchase date and source missing for 19 vehicles in the asset register.", "amount_rs": 271000000, "since_year": null, "category": "other", "id": "rda-2017-107", "year": 2017, "themes": []}, {"ref": "4.9(b)", "section": "Vehicles", "summary": "Six vehicles' type and model mismatch Department of Motor Traffic records and are unregistered.", "amount_rs": null, "since_year": null, "category": "other", "id": "rda-2017-108", "year": 2017, "themes": []}, {"ref": "4.9(c)", "section": "Vehicles", "summary": "170 vehicles registered to others; 35 listed vehicles not registered at all.", "amount_rs": null, "since_year": null, "category": "other", "id": "rda-2017-109", "year": 2017, "themes": []}, {"ref": "05(a)", "section": "Sustainable Development", "summary": "Relevant sustainable development goals were not identified within the Authority's scope.", "amount_rs": null, "since_year": null, "category": "other", "id": "rda-2017-110", "year": 2017, "themes": []}, {"ref": "05(b)", "section": "Sustainable Development", "summary": "No integration of work with related national agencies on sustainable development goals.", "amount_rs": null, "since_year": null, "category": "other", "id": "rda-2017-111", "year": 2017, "themes": ["rda-45"]}, {"ref": "05(c)", "section": "Sustainable Development", "summary": "No accurate data base developed to measure sustainable development goal achievement.", "amount_rs": null, "since_year": null, "category": "other", "id": "rda-2017-112", "year": 2017, "themes": []}, {"ref": "05(d)", "section": "Sustainable Development", "summary": "Identified goal activities absent from the annual plan and budget.", "amount_rs": null, "since_year": null, "category": "other", "id": "rda-2017-113", "year": 2017, "themes": []}, {"ref": "05(e)", "section": "Sustainable Development", "summary": "Goal planning is slow and poorly coordinated with other institutions.", "amount_rs": null, "since_year": null, "category": "other", "id": "rda-2017-114", "year": 2017, "themes": []}, {"ref": "06", "section": "Audit and Management Committees", "summary": "Only three committee meetings held against the quarterly requirement; decisions poorly followed up.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2017-115", "year": 2017, "themes": []}, {"ref": "6.1", "section": "Internal Audit", "summary": "Internal audit plan omitted high-risk areas and did not apply risk weighting or circulars.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2017-116", "year": 2017, "themes": []}, {"ref": "6.2.1(a)", "section": "Procurement", "summary": "Procurement section handled few purchases, covering only 38.46 per cent of asset costs.", "amount_rs": 816000000, "since_year": null, "category": "procurement", "id": "rda-2017-117", "year": 2017, "themes": []}, {"ref": "6.2.1(b)", "section": "Procurement", "summary": "No master procurement plan prepared for the year.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "rda-2017-118", "year": 2017, "themes": ["rda-36"]}, {"ref": "6.2.2(a)", "section": "Procurement", "summary": "Staff bus selection lacked competitive pricing, specifications, bid securities and service agreements.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "rda-2017-119", "year": 2017, "themes": []}, {"ref": "6.2.2(b)", "section": "Procurement", "summary": "Land lease granted without competitive bidding or evaluation procedures.", "amount_rs": null, "since_year": 2007, "category": "procurement", "id": "rda-2017-120", "year": 2017, "themes": []}, {"ref": "6.2.2(c)", "section": "Procurement", "summary": "Western office lease signed for 22 months against a one-year decision; no specifications prepared.", "amount_rs": null, "since_year": 2017, "category": "procurement", "id": "rda-2017-121", "year": 2017, "themes": []}, {"ref": "6.2.3(a)", "section": "Contract Administration", "summary": "Retention money that should be written off remains in liabilities, including 55 million for stopped projects.", "amount_rs": 55500000, "since_year": null, "category": "financial_loss", "id": "rda-2017-122", "year": 2017, "themes": []}, {"ref": "6.2.3(b)", "section": "Contract Administration", "summary": "Retention held over five years for defects not rectified.", "amount_rs": 6070000, "since_year": null, "category": "delays", "id": "rda-2017-123", "year": 2017, "themes": []}, {"ref": "6.2.3(c)", "section": "Contract Administration", "summary": "Retention kept without confirming contract status; 640.92 million paid during the year.", "amount_rs": 683010000, "since_year": null, "category": "unsettled_balances", "id": "rda-2017-124", "year": 2017, "themes": []}, {"ref": "6.2.3(d)", "section": "Contract Administration", "summary": "Refundable deposits held for years without refund, follow-up or supervision.", "amount_rs": 140400000, "since_year": null, "category": "unsettled_balances", "id": "rda-2017-125", "year": 2017, "themes": []}, {"ref": "6.2.4(a)", "section": "Road widening", "summary": "181 contracts due for completion in 2017 had not started.", "amount_rs": 4332880000, "since_year": null, "category": "delays", "id": "rda-2017-126", "year": 2017, "themes": []}, {"ref": "6.2.4(b)", "section": "Road widening", "summary": "110 contracts show progress below 50 per cent.", "amount_rs": 6053330000, "since_year": null, "category": "delays", "id": "rda-2017-127", "year": 2017, "themes": []}, {"ref": "6.2.4(c)", "section": "Road widening", "summary": "178 contracts between 50 and 100 per cent progress with limited expenditure.", "amount_rs": 8807950000, "since_year": null, "category": "delays", "id": "rda-2017-128", "year": 2017, "themes": []}, {"ref": "6.2.4(d)", "section": "Road widening", "summary": "Only 27 planned contracts completed, a 3.1 per cent completion rate.", "amount_rs": 1468000000, "since_year": 2017, "category": "delays", "id": "rda-2017-129", "year": 2017, "themes": []}, {"ref": "6.2.5", "section": "Local bank funded projects", "summary": "Local bank loans outstanding at July 2018 total a very large unsettled balance.", "amount_rs": 214262000000, "since_year": null, "category": "unsettled_balances", "id": "rda-2017-130", "year": 2017, "themes": []}, {"ref": "6.2.5(a)", "section": "Local bank funded projects", "summary": "NSB loan funds diverted to other purposes; six road projects still incomplete at end-2017.", "amount_rs": 28000000000, "since_year": 2014, "category": "financial_loss", "id": "rda-2017-131", "year": 2017, "themes": []}, {"ref": "6.2.5(b)", "section": "Local bank funded projects", "summary": "Treasury top-ups fell short of the diverted amount; road scope reduced below plan.", "amount_rs": 14950000000, "since_year": 2015, "category": "delays", "id": "rda-2017-132", "year": 2017, "themes": []}, {"ref": "6.3(a)", "section": "Unresolved Audit Paragraphs", "summary": "Eight bridges built at high cost remain unconnected to roads after seven years.", "amount_rs": 3495000000, "since_year": 2009, "category": "delays", "id": "rda-2017-133", "year": 2017, "themes": []}, {"ref": "6.3(b)", "section": "Unresolved Audit Paragraphs", "summary": "Variation order included construction cost for the President's House on a road project.", "amount_rs": 18000000, "since_year": null, "category": "financial_loss", "id": "rda-2017-134", "year": 2017, "themes": []}, {"ref": "6.3(c)", "section": "Unresolved Audit Paragraphs", "summary": "Six of seven narrow bridges flagged by audit remain unreconstructed.", "amount_rs": null, "since_year": null, "category": "delays", "id": "rda-2017-135", "year": 2017, "themes": []}, {"ref": "6.4(a)", "section": "COPE and Cabinet directions", "summary": "Cabinet directive to amend Maga Neguma articles to transfer majority shares not implemented.", "amount_rs": null, "since_year": 2013, "category": "governance_hr", "id": "rda-2017-136", "year": 2017, "themes": []}, {"ref": "6.4(b)(i)", "section": "COPE and Cabinet directions", "summary": "Committee directive to obtain ownership of two Maga Neguma companies not implemented.", "amount_rs": null, "since_year": 2016, "category": "governance_hr", "id": "rda-2017-137", "year": 2017, "themes": []}, {"ref": "6.4(b)(ii)", "section": "COPE and Cabinet directions", "summary": "Share certificates for 2004 equity investment in Emulsion company still not issued.", "amount_rs": 1000000, "since_year": 2004, "category": "governance_hr", "id": "rda-2017-138", "year": 2017, "themes": ["rda-40"]}, {"ref": "6.4(b)(iii)", "section": "COPE and Cabinet directions", "summary": "Board decision on contracts with loss-making companies and asset use not made.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2017-139", "year": 2017, "themes": []}, {"ref": "6.4(c)", "section": "COPE and Cabinet directions", "summary": "Scheme of recruitment not prepared within the three-month deadline set by the committee.", "amount_rs": null, "since_year": 2017, "category": "governance_hr", "id": "rda-2017-140", "year": 2017, "themes": []}, {"ref": "07(a)", "section": "Systems and Controls", "summary": "Invoicing not carried out properly or timely as per agreements.", "amount_rs": null, "since_year": null, "category": "other", "id": "rda-2017-141", "year": 2017, "themes": []}, {"ref": "07(b)", "section": "Systems and Controls", "summary": "Asset utilisation and control over land, buildings and vehicles lacks proper oversight.", "amount_rs": null, "since_year": null, "category": "other", "id": "rda-2017-142", "year": 2017, "themes": []}, {"ref": "07(c)", "section": "Systems and Controls", "summary": "Payment unit lacks formal process and verification of basic payment documents.", "amount_rs": null, "since_year": null, "category": "other", "id": "rda-2017-143", "year": 2017, "themes": []}, {"ref": "07(d)", "section": "Systems and Controls", "summary": "Advances are not settled in an orderly and timely manner.", "amount_rs": null, "since_year": null, "category": "other", "id": "rda-2017-144", "year": 2017, "themes": []}, {"ref": "07(e)", "section": "Systems and Controls", "summary": "No individual accounts per expenditure source and non-compliance with accounting standards.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "rda-2017-145", "year": 2017, "themes": []}, {"ref": "07(f)", "section": "Systems and Controls", "summary": "VAT payments not checked against real-time Inland Revenue registration.", "amount_rs": null, "since_year": null, "category": "other", "id": "rda-2017-146", "year": 2017, "themes": []}, {"ref": "07(g)", "section": "Systems and Controls", "summary": "Staff management weaknesses in personnel files, vacancies and transfers.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2017-147", "year": 2017, "themes": []}, {"ref": "07(h)", "section": "Systems and Controls", "summary": "Procurement needs better progress review and use of centralised procurement.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "rda-2017-148", "year": 2017, "themes": []}]}, {"year": 2020, "opinion": "qualified", "prev_section": false, "late_accounts": false, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2020/corporation/2-xxvi/Road-Development-Authority--E.pdf", "findings": [{"ref": "1.5.1(a)", "section": "Accounting Standards", "summary": "Fully depreciated vehicles and buildings were not disclosed, and their useful-life estimate errors were not corrected.", "amount_rs": 1723000000, "since_year": 2020, "category": "accounting_error", "id": "rda-2020-0", "year": 2020, "themes": ["rda-31"]}, {"ref": "1.5.1(b)", "section": "Accounting Standards", "summary": "Land acquired for road widening and expressways was not shown separately, and unowned-title land was depreciated.", "amount_rs": 84721000000, "since_year": null, "category": "accounting_error", "id": "rda-2020-1", "year": 2020, "themes": []}, {"ref": "1.5.1(c)", "section": "Accounting Standards", "summary": "Headquarters floor area used by ministries stayed capitalised in the Authority's accounts without adjustment or rent.", "amount_rs": 684490000, "since_year": null, "category": "accounting_error", "id": "rda-2020-2", "year": 2020, "themes": []}, {"ref": "1.5.1(d)", "section": "Accounting Standards", "summary": "Cost and depreciation of a police building not benefiting the Authority remain in its accounts.", "amount_rs": 80800000, "since_year": null, "category": "accounting_error", "id": "rda-2020-3", "year": 2020, "themes": ["rda-32"]}, {"ref": "1.5.1(e)", "section": "Accounting Standards", "summary": "Investments maturing beyond three months were wrongly classified as cash and cash equivalents.", "amount_rs": 1940000000, "since_year": null, "category": "accounting_error", "id": "rda-2020-4", "year": 2020, "themes": []}, {"ref": "1.5.1(f)", "section": "Accounting Standards", "summary": "Closing inventory was not measured at the lower of cost and net realisable value as required.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "rda-2020-5", "year": 2020, "themes": ["rda-127"]}, {"ref": "1.5.2(a)", "section": "Accounting Policies", "summary": "Kandy underpass shops were revalued, but the applicable accounting policy was not disclosed in the statements.", "amount_rs": 84660000, "since_year": null, "category": "accounting_error", "id": "rda-2020-6", "year": 2020, "themes": ["rda-128"]}, {"ref": "1.5.2(b)", "section": "Accounting Policies", "summary": "Partially completed non-highway roads under a project lacked a disclosed accounting policy for handover and write-off.", "amount_rs": 11242000000, "since_year": null, "category": "accounting_error", "id": "rda-2020-7", "year": 2020, "themes": []}, {"ref": "1.5.3(a)", "section": "Accounting Deficiencies", "summary": "Most Grade A and B road lengths and completed roads handed over were not capitalised in the statement of financial position.", "amount_rs": 37040000000, "since_year": null, "category": "accounting_error", "id": "rda-2020-8", "year": 2020, "themes": []}, {"ref": "1.5.3(b)", "section": "Accounting Deficiencies", "summary": "An impairment provision was made, but the specific impaired assets were not identified, so asset values are overstated.", "amount_rs": 349190000, "since_year": null, "category": "accounting_error", "id": "rda-2020-9", "year": 2020, "themes": []}, {"ref": "1.5.3(c)", "section": "Accounting Deficiencies", "summary": "Seven alienated land plots from a highway project were not reflected in the financial statements.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "rda-2020-10", "year": 2020, "themes": []}, {"ref": "1.5.3(d)", "section": "Accounting Deficiencies", "summary": "Three interchanges handed over by an expressway project were not brought into the Authority's accounts.", "amount_rs": 6860000, "since_year": null, "category": "accounting_error", "id": "rda-2020-11", "year": 2020, "themes": []}, {"ref": "1.5.3(e)", "section": "Accounting Deficiencies", "summary": "Recoverable damages to expressways from accidents were not recorded as receivables.", "amount_rs": 4600000, "since_year": null, "category": "unsettled_balances", "id": "rda-2020-12", "year": 2020, "themes": []}, {"ref": "1.5.3(f)", "section": "Accounting Deficiencies", "summary": "Weak bridges received from aid projects and other sources were omitted from the financial statements.", "amount_rs": 1304170000, "since_year": 2006, "category": "accounting_error", "id": "rda-2020-13", "year": 2020, "themes": []}, {"ref": "1.5.3(g)", "section": "Accounting Deficiencies", "summary": "Current liabilities from closed projects were not adjusted in the Authority's accounts.", "amount_rs": 46500000, "since_year": 2020, "category": "unsettled_balances", "id": "rda-2020-14", "year": 2020, "themes": []}, {"ref": "1.5.4(a)", "section": "Unreconciled Records", "summary": "Depreciation provisions for buildings and vehicles differ between the financial statements and the asset register.", "amount_rs": 149650000, "since_year": null, "category": "unsettled_balances", "id": "rda-2020-15", "year": 2020, "themes": ["rda-33"]}, {"ref": "1.5.4(b)", "section": "Unreconciled Records", "summary": "Unexplained difference between project salary and overhead control accounts and project records.", "amount_rs": 13760000, "since_year": null, "category": "unsettled_balances", "id": "rda-2020-16", "year": 2020, "themes": []}, {"ref": "1.5.4(c)", "section": "Unreconciled Records", "summary": "Current account balances with subsidiaries differ, with unadjusted current asset and liability entries.", "amount_rs": 988290000, "since_year": null, "category": "unsettled_balances", "id": "rda-2020-17", "year": 2020, "themes": []}, {"ref": "1.5.5(a)", "section": "Valuation", "summary": "Fifty-three vehicles lacked recorded cost and were not revalued for the financial statements.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "rda-2020-18", "year": 2020, "themes": []}, {"ref": "1.5.6(a)", "section": "Missing Evidence", "summary": "Source documents for expressway assets credited to the government grant account were not provided to audit.", "amount_rs": 606419000000, "since_year": null, "category": "other", "id": "rda-2020-19", "year": 2020, "themes": ["rda-34"]}, {"ref": "1.6.1(a)", "section": "Receivables", "summary": "Expressway accident losses, including a Colombo-Katunayake claim, have not been recovered from responsible parties.", "amount_rs": 10300000, "since_year": null, "category": "unsettled_balances", "id": "rda-2020-20", "year": 2020, "themes": []}, {"ref": "1.6.1(b)", "section": "Receivables", "summary": "Large amounts owed for Southern Province projects remain as debtors and have not been recovered.", "amount_rs": 1073000000, "since_year": null, "category": "unsettled_balances", "id": "rda-2020-21", "year": 2020, "themes": []}, {"ref": "1.6.2(a)", "section": "Payables", "summary": "Client deposits unsettled for two to four years remain, mostly in Western Provincial Offices, and should be taken to revenue.", "amount_rs": 1735260000, "since_year": null, "category": "unsettled_balances", "id": "rda-2020-22", "year": 2020, "themes": []}, {"ref": "1.7(a)", "section": "Related Parties", "summary": "Retention money owed to a related party has remained unsettled for over five years.", "amount_rs": 2400000, "since_year": null, "category": "unsettled_balances", "id": "rda-2020-23", "year": 2020, "themes": []}, {"ref": "1.7(b)", "section": "Related Parties", "summary": "Most retention money owed to a related consultancy company has remained unsettled for over seven years.", "amount_rs": 12240000, "since_year": null, "category": "unsettled_balances", "id": "rda-2020-24", "year": 2020, "themes": []}, {"ref": "1.8 a.(i)", "section": "Non-compliance", "summary": "Salaries were paid on salary codes exceeding the approved scale, contrary to Financial Regulation 201.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2020-25", "year": 2020, "themes": []}, {"ref": "1.8 a.(ii)", "section": "Non-compliance", "summary": "Inventory older than five years lies idle, showing poor inventory management under Financial Regulation 762.", "amount_rs": 2600000, "since_year": null, "category": "idle_assets", "id": "rda-2020-26", "year": 2020, "themes": []}, {"ref": "1.8 a.(iii)", "section": "Non-compliance", "summary": "The Authority has not prepared stores regulations and procedures for holding large stock quantities.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rda-2020-27", "year": 2020, "themes": []}, {"ref": "1.8 b.(i)", "section": "Non-compliance", "summary": "No human resource development methodology or staff performance agreements or evaluation system was introduced.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2020-28", "year": 2020, "themes": ["rda-47"]}, {"ref": "1.8 b.(ii)", "section": "Non-compliance", "summary": "No Human Resources Development Plan has been prepared as required by the circular.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2020-29", "year": 2020, "themes": ["rda-47"]}, {"ref": "1.8 c.(i)", "section": "Non-compliance", "summary": "Seventy vehicles and office space were transferred to external bodies in breach of the circular's restrictions.", "amount_rs": 215720000, "since_year": null, "category": "non_compliance", "id": "rda-2020-30", "year": 2020, "themes": []}, {"ref": "1.8 c.(ii)", "section": "Non-compliance", "summary": "Staff transport welfare spending was made without the required prior Treasury approval.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rda-2020-31", "year": 2020, "themes": ["rda-35"]}, {"ref": "1.8 d.", "section": "Non-compliance", "summary": "Salaries above approved scales were granted by the Board, causing overpayments that should be recovered.", "amount_rs": 157000000, "since_year": 2020, "category": "governance_hr", "id": "rda-2020-32", "year": 2020, "themes": []}, {"ref": "1.8 e.(i)", "section": "Non-compliance", "summary": "No Master Procurement Plan or procurement time plan was prepared as required by national guidelines.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "rda-2020-33", "year": 2020, "themes": ["rda-36"]}, {"ref": "1.8 e.(ii)", "section": "Non-compliance", "summary": "Prescribed procedures were not followed for low-value purchases and supplier registration.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "rda-2020-34", "year": 2020, "themes": []}, {"ref": "1.8 e.(iii)", "section": "Non-compliance", "summary": "Awarded contracts were not published, and no source data on defaulting suppliers was maintained.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "rda-2020-35", "year": 2020, "themes": ["rda-133"]}, {"ref": "1.8 e.(iv)", "section": "Non-compliance", "summary": "Procurements lacked formal cost estimates and justification, and bids not substantially responsive were evaluated.", "amount_rs": 463000000, "since_year": 2020, "category": "procurement", "id": "rda-2020-36", "year": 2020, "themes": []}, {"ref": "1.8 e.(v)", "section": "Non-compliance", "summary": "Performance bonds were not obtained, and unrealistic rates and bidder qualifications were not checked.", "amount_rs": 251000000, "since_year": null, "category": "procurement", "id": "rda-2020-37", "year": 2020, "themes": []}, {"ref": "1.8 e.(vi)", "section": "Non-compliance", "summary": "Formal contract agreements were not entered into, or were significantly delayed after award.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "rda-2020-38", "year": 2020, "themes": []}, {"ref": "1.8 e.(vii)", "section": "Non-compliance", "summary": "Unsuccessful bidders were not formally notified of the reasons for their failure.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "rda-2020-39", "year": 2020, "themes": []}, {"ref": "1.8 f.", "section": "Non-compliance", "summary": "Expressway fee revenue was not used as required by the gazette, with funds diverted to other expenses and police costs.", "amount_rs": 52056000000, "since_year": null, "category": "non_compliance", "id": "rda-2020-40", "year": 2020, "themes": ["rda-37"]}, {"ref": "1.8 g.(i)", "section": "Non-compliance", "summary": "The required action plan for integrated road network development and maintenance was not prepared under the Act.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rda-2020-41", "year": 2020, "themes": ["rda-46"]}, {"ref": "1.8 g.(ii)", "section": "Non-compliance", "summary": "The Road Network Development Advisory Council required by the Act has not been established.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rda-2020-42", "year": 2020, "themes": ["rda-132"]}, {"ref": "1.8 g.(iii)", "section": "Non-compliance", "summary": "The District Road Network Development Coordinating Committee required by the Act has not been established.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rda-2020-43", "year": 2020, "themes": []}, {"ref": "3.1(a)", "section": "Identified Losses", "summary": "Supervision of a bituminous emulsion purchase was inadequate and interim and final payment checks did not catch errors, causing a financial loss.", "amount_rs": 1300000, "since_year": null, "category": "financial_loss", "id": "rda-2020-44", "year": 2020, "themes": []}, {"ref": "3.1(b)", "section": "Identified Losses", "summary": "An advance to a consultancy bureau could not be recovered because contract work was not completed.", "amount_rs": 3860000, "since_year": null, "category": "financial_loss", "id": "rda-2020-45", "year": 2020, "themes": []}, {"ref": "3.1(c)", "section": "Identified Losses", "summary": "Lease rent on a leased road reserve was not collected, and arrears were written off, causing a financial loss.", "amount_rs": 8200000, "since_year": null, "category": "financial_loss", "id": "rda-2020-46", "year": 2020, "themes": []}, {"ref": "3.2(a)", "section": "Management Inefficiencies", "summary": "No asset management system exists to track assets from purchase order through to capitalisation and removal.", "amount_rs": null, "since_year": null, "category": "other", "id": "rda-2020-47", "year": 2020, "themes": []}, {"ref": "3.2(b)", "section": "Management Inefficiencies", "summary": "Central Expressway Part 1 was awarded outside procurement rules, without funding or agreed Attorney General amendments.", "amount_rs": 158386000000, "since_year": null, "category": "procurement", "id": "rda-2020-48", "year": 2020, "themes": []}, {"ref": "3.2(c)", "section": "Management Inefficiencies", "summary": "Separate bill items for geometric plans and performance bonds were included in Central Expressway Phase II contracts.", "amount_rs": 1773000000, "since_year": null, "category": "procurement", "id": "rda-2020-49", "year": 2020, "themes": []}, {"ref": "3.2(d)", "section": "Management Inefficiencies", "summary": "Project management costs were incurred for Central Expressway Phase III, which has not started, with slow land acquisition.", "amount_rs": 834000000, "since_year": 2013, "category": "delays", "id": "rda-2020-50", "year": 2020, "themes": []}, {"ref": "3.2(e)", "section": "Management Inefficiencies", "summary": "Salaries and project costs for Central Expressway Phase IV were incurred without a required funding agreement, with slow land acquisition.", "amount_rs": 353000000, "since_year": null, "category": "delays", "id": "rda-2020-51", "year": 2020, "themes": []}, {"ref": "3.2(f)", "section": "Management Inefficiencies", "summary": "Internal controls over fixed assets and related human and physical resources are not at a significant level.", "amount_rs": 754747000000, "since_year": null, "category": "other", "id": "rda-2020-52", "year": 2020, "themes": []}, {"ref": "3.3", "section": "Idle Assets", "summary": "Road reserves were leased without Board approval, and encroachment and occupation of Attidiya land persists.", "amount_rs": 123000000, "since_year": null, "category": "idle_assets", "id": "rda-2020-53", "year": 2020, "themes": []}, {"ref": "3.4(a)", "section": "Contract Administration", "summary": "Road project estimates were overstated, and some roads lacked required standards, affecting durability.", "amount_rs": 212200000, "since_year": null, "category": "procurement", "id": "rda-2020-54", "year": 2020, "themes": []}, {"ref": "3.4(b)", "section": "Contract Administration", "summary": "Payments were made for work items not completed at physical inspection.", "amount_rs": 74000000, "since_year": null, "category": "financial_loss", "id": "rda-2020-55", "year": 2020, "themes": []}, {"ref": "3.4(c)", "section": "Contract Administration", "summary": "A recently developed road of adequate condition was re-estimated and rehabilitated, wasting resources.", "amount_rs": 923910000, "since_year": null, "category": "procurement", "id": "rda-2020-56", "year": 2020, "themes": []}, {"ref": "3.4(d)", "section": "Contract Administration", "summary": "Suspended contracts for poor performance were completed by direct labour, with unrecovered mobilisation advances.", "amount_rs": 103490000, "since_year": 2013, "category": "financial_loss", "id": "rda-2020-57", "year": 2020, "themes": ["rda-38"]}, {"ref": "3.5(a)", "section": "Resources released to others", "summary": "Ministry use of headquarters space and rent for Sethsiripaya building were not properly charged or reimbursed.", "amount_rs": 11490000, "since_year": null, "category": "other", "id": "rda-2020-58", "year": 2020, "themes": []}, {"ref": "3.6(a)", "section": "Human Resources", "summary": "Senior management vacancies and excess staff numbers, with salaries partly funded from Authority reserves.", "amount_rs": 10287000000, "since_year": null, "category": "governance_hr", "id": "rda-2020-59", "year": 2020, "themes": []}]}, {"year": 2022, "opinion": "qualified", "prev_section": false, "late_accounts": true, "url": "https://www.naosl.gov.lk/web/images/audit-reports/upload/2022/statecorperation/2-XXXVIII/Road-Development-Authority--e.pdf", "findings": [{"ref": "1.5.1(a)", "section": "Accounting Standards", "summary": "Staff loans granted and recovered were classed under working capital changes instead of investing activities.", "amount_rs": 13060000, "since_year": null, "category": "accounting_error", "id": "rda-2022-0", "year": 2022, "themes": []}, {"ref": "1.5.1(b)", "section": "Accounting Standards", "summary": "Fully depreciated vehicles, buildings and ferries still in use lacked required disclosures and useful-life reviews.", "amount_rs": 665400000, "since_year": 2021, "category": "accounting_error", "id": "rda-2022-1", "year": 2022, "themes": ["rda-31"]}, {"ref": "1.5.1(c)", "section": "Accounting Standards", "summary": "Fair value of 271 motor vehicles was not recognised as assets at year end.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "rda-2022-2", "year": 2022, "themes": []}, {"ref": "1.5.1(d)", "section": "Accounting Standards", "summary": "1,689 vehicles were valued using insurance values and cost rather than market-based valuation.", "amount_rs": 7108900000, "since_year": null, "category": "accounting_error", "id": "rda-2022-3", "year": 2022, "themes": []}, {"ref": "1.5.1(e)", "section": "Accounting Standards", "summary": "Expressway components with different lives were depreciated at one rate, not separately valued.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "rda-2022-4", "year": 2022, "themes": ["rda-126"]}, {"ref": "1.5.1(f)", "section": "Accounting Standards", "summary": "Only 262 of 632 buildings were revalued, so the entire asset class was not revalued.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "rda-2022-5", "year": 2022, "themes": []}, {"ref": "1.5.1(g)", "section": "Accounting Standards", "summary": "Shops in Borella tunnel and rented subsidiary lands were not recognised as investment property.", "amount_rs": 40000000, "since_year": null, "category": "accounting_error", "id": "rda-2022-6", "year": 2022, "themes": []}, {"ref": "1.5.1(h)", "section": "Accounting Standards", "summary": "Related parties and related party transactions were not disclosed in the financial statements.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "rda-2022-7", "year": 2022, "themes": ["rda-39"]}, {"ref": "1.5.1(i)", "section": "Accounting Standards", "summary": "Client work revenue was recognised on full completion rather than stage of completion.", "amount_rs": 107280000, "since_year": null, "category": "accounting_error", "id": "rda-2022-8", "year": 2022, "themes": []}, {"ref": "1.5.1(j)", "section": "Accounting Standards", "summary": "Employee benefit actuarial assumptions such as discount and salary increase rates were not disclosed.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "rda-2022-9", "year": 2022, "themes": []}, {"ref": "1.5.2", "section": "Accounting Policies", "summary": "Rural road WIP expenditure is written off in a later period, breaking the matching concept and misclassifying assets.", "amount_rs": 125586000000, "since_year": null, "category": "accounting_error", "id": "rda-2022-10", "year": 2022, "themes": []}, {"ref": "1.5.3(a)", "section": "Accounting Deficiencies", "summary": "8,958 km of A and B grade highways, 73% of the network, were not capitalised or shown in the accounts.", "amount_rs": null, "since_year": 2018, "category": "accounting_error", "id": "rda-2022-11", "year": 2022, "themes": []}, {"ref": "1.5.3(b)", "section": "Accounting Deficiencies", "summary": "Land, a computer system, motorcycles and vehicles were not recorded as fixed assets, understating assets.", "amount_rs": 263350000, "since_year": null, "category": "accounting_error", "id": "rda-2022-12", "year": 2022, "themes": []}, {"ref": "1.5.3(c)", "section": "Accounting Deficiencies", "summary": "Fixed assets handed over by eight foreign aid projects were not revalued or included in the accounts.", "amount_rs": 34044460000, "since_year": null, "category": "accounting_error", "id": "rda-2022-13", "year": 2022, "themes": []}, {"ref": "1.5.3(d)", "section": "Accounting Deficiencies", "summary": "Ownership of Maga Neguma Emulsion lacks share certificates, board control and correct investment recording.", "amount_rs": 1000000, "since_year": 2004, "category": "governance_hr", "id": "rda-2022-14", "year": 2022, "themes": ["rda-40"]}, {"ref": "1.5.3(e)", "section": "Accounting Deficiencies", "summary": "Funds given to the Ministry of Highways were recorded as Treasury receivables without Treasury approval.", "amount_rs": 1964200000, "since_year": 2021, "category": "non_compliance", "id": "rda-2022-15", "year": 2022, "themes": []}, {"ref": "1.5.3(f)", "section": "Accounting Deficiencies", "summary": "Statutory interest on land compensation was not calculated or accounted for at year end.", "amount_rs": null, "since_year": null, "category": "unsettled_balances", "id": "rda-2022-16", "year": 2022, "themes": ["rda-130"]}, {"ref": "1.5.3(g)", "section": "Accounting Deficiencies", "summary": "2,099.41 hectares assigned by projects were not separately recorded as land, risking wrong depreciation.", "amount_rs": 33770000000, "since_year": null, "category": "accounting_error", "id": "rda-2022-17", "year": 2022, "themes": []}, {"ref": "1.5.3(h)", "section": "Accounting Deficiencies", "summary": "Compensation payable was overstated because 105 vouchers were duplicated through a computer error.", "amount_rs": 34420000, "since_year": null, "category": "accounting_error", "id": "rda-2022-18", "year": 2022, "themes": []}, {"ref": "1.5.3(i)", "section": "Accounting Deficiencies", "summary": "World Bank-supported rural road provision was neither recognised nor disclosed in the financial statements.", "amount_rs": 2112110000, "since_year": 2020, "category": "accounting_error", "id": "rda-2022-19", "year": 2022, "themes": []}, {"ref": "1.5.3(j)", "section": "Accounting Deficiencies", "summary": "Ruwanpura Expressway land acquisition costs were not capitalised, understating land assets.", "amount_rs": 1630680000, "since_year": null, "category": "accounting_error", "id": "rda-2022-20", "year": 2022, "themes": []}, {"ref": "1.5.3(k)", "section": "Accounting Deficiencies", "summary": "Interest income was misclassified in cash flows, overstating investing activity cash flows.", "amount_rs": 65590000, "since_year": null, "category": "accounting_error", "id": "rda-2022-21", "year": 2022, "themes": []}, {"ref": "1.5.3(l)", "section": "Accounting Deficiencies", "summary": "Values of 8,329 asset units were omitted from financial statements due to no system updating the asset register.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "rda-2022-22", "year": 2022, "themes": []}, {"ref": "1.5.3(m)", "section": "Accounting Deficiencies", "summary": "Net deferred assets were wrongly included in debtors, overstating receivables and understating non-current assets.", "amount_rs": 65610000, "since_year": 2018, "category": "accounting_error", "id": "rda-2022-23", "year": 2022, "themes": []}, {"ref": "1.5.4(a)", "section": "Unreconciled Records", "summary": "Non-current asset balances in the financial statements differ from corresponding reports.", "amount_rs": 145960000, "since_year": null, "category": "accounting_error", "id": "rda-2022-24", "year": 2022, "themes": []}, {"ref": "1.5.4(b)", "section": "Unreconciled Records", "summary": "Current account difference with Maga Neguma Road Construction and Machinery remains unreconciled.", "amount_rs": 10870000, "since_year": null, "category": "unsettled_balances", "id": "rda-2022-25", "year": 2022, "themes": ["rda-41"]}, {"ref": "1.5.4(c)", "section": "Unreconciled Records", "summary": "Expressway land acquisition cost in accounts differs sharply from Land Division records.", "amount_rs": 16646000000, "since_year": null, "category": "accounting_error", "id": "rda-2022-26", "year": 2022, "themes": []}, {"ref": "1.5.5(a)", "section": "Unauthorised Transactions", "summary": "Toll revenue of Rs.1,000 million was given to the Ministry, contrary to the National Thoroughfares Act.", "amount_rs": 1000000000, "since_year": null, "category": "non_compliance", "id": "rda-2022-27", "year": 2022, "themes": []}, {"ref": "1.5.5(b)", "section": "Unauthorised Transactions", "summary": "Required action plan for integrated road system development under the National Thoroughfares Act was not prepared.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rda-2022-28", "year": 2022, "themes": ["rda-46"]}, {"ref": "1.5.5(c)", "section": "Unauthorised Transactions", "summary": "Road Maintenance Trust Fund was not established as directed by a 2005 Cabinet decision.", "amount_rs": null, "since_year": 2005, "category": "non_compliance", "id": "rda-2022-29", "year": 2022, "themes": ["rda-136"]}, {"ref": "1.5.6", "section": "Consolidated Statements", "summary": "Group consolidated financial statements were not prepared for four subsidiary companies.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "rda-2022-30", "year": 2022, "themes": ["rda-42"]}, {"ref": "1.5.7", "section": "Missing Evidence", "summary": "Expressway asset register and Treasury consent for recording government grants were not provided for audit.", "amount_rs": 767872200000, "since_year": null, "category": "other", "id": "rda-2022-31", "year": 2022, "themes": ["rda-34"]}, {"ref": "1.6.1(a)", "section": "Receivables", "summary": "Arrears of rent income from external organisations and persons remain largely uncollected.", "amount_rs": 50070000, "since_year": null, "category": "unsettled_balances", "id": "rda-2022-32", "year": 2022, "themes": []}, {"ref": "1.6.1(b)", "section": "Receivables", "summary": "Salaries paid to project staff by the Authority remain unreimbursed by projects, including completed ones.", "amount_rs": 65100000, "since_year": null, "category": "unsettled_balances", "id": "rda-2022-33", "year": 2022, "themes": []}, {"ref": "1.6.1(c)", "section": "Receivables", "summary": "Committee members were overpaid beyond procurement guidelines, and the overpayment has not been recovered.", "amount_rs": 6190000, "since_year": 2020, "category": "financial_loss", "id": "rda-2022-34", "year": 2022, "themes": []}, {"ref": "1.6.1(d)", "section": "Receivables", "summary": "Inter-company receivables from subsidiaries are overdue for two to five years and remain unsettled.", "amount_rs": 421750000, "since_year": null, "category": "unsettled_balances", "id": "rda-2022-35", "year": 2022, "themes": []}, {"ref": "1.6.2(a)", "section": "Payables", "summary": "Deferred output tax balances, including amounts older than five years, have not been settled.", "amount_rs": 79580000, "since_year": null, "category": "unsettled_balances", "id": "rda-2022-36", "year": 2022, "themes": []}, {"ref": "1.6.2(b)", "section": "Payables", "summary": "Advances and deposits for goods and services from 2011 to 2020 remain unsettled or unrefunded.", "amount_rs": 16500000, "since_year": 2011, "category": "unsettled_balances", "id": "rda-2022-37", "year": 2022, "themes": []}, {"ref": "1.7(a)(i)", "section": "Non-compliance", "summary": "No loss investigations were completed for 121 road accidents, and responsible parties were not identified.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rda-2022-38", "year": 2022, "themes": []}, {"ref": "1.7(a)(i)", "section": "Non-compliance", "summary": "Two cabs damaged in riots remain uninsured, with no loss investigation or responsibility determination.", "amount_rs": 27500000, "since_year": null, "category": "financial_loss", "id": "rda-2022-39", "year": 2022, "themes": []}, {"ref": "1.7(a)(ii)", "section": "Non-compliance", "summary": "Financial delegation schedule has not been updated since 2020 as required by financial regulations.", "amount_rs": null, "since_year": 2020, "category": "governance_hr", "id": "rda-2022-40", "year": 2022, "themes": []}, {"ref": "1.7(b)", "section": "Non-compliance", "summary": "Holiday payments were calculated using a non-permitted method, contrary to the Establishment Code.", "amount_rs": 6840000, "since_year": null, "category": "governance_hr", "id": "rda-2022-41", "year": 2022, "themes": []}, {"ref": "1.7(c)", "section": "Non-compliance", "summary": "Gratuity was calculated using unauthorised allowances, overstating provisions and causing overpayments.", "amount_rs": 1232830000, "since_year": null, "category": "governance_hr", "id": "rda-2022-42", "year": 2022, "themes": ["rda-129"]}, {"ref": "1.7(d)", "section": "Non-compliance", "summary": "No human resource development plan, performance agreements or appraisal methodology were introduced as required.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2022-43", "year": 2022, "themes": ["rda-47"]}, {"ref": "1.7(e)(i)", "section": "Non-compliance", "summary": "259 officers were recruited for 14 posts without restructuring, and salaries were overpaid.", "amount_rs": 56780000, "since_year": null, "category": "governance_hr", "id": "rda-2022-44", "year": 2022, "themes": []}, {"ref": "1.7(e)(ii)", "section": "Non-compliance", "summary": "51 officers were recruited for 12 posts not approved by the Department of Management Services.", "amount_rs": 23600000, "since_year": null, "category": "governance_hr", "id": "rda-2022-45", "year": 2022, "themes": []}, {"ref": "1.7(f)(i)", "section": "Non-compliance", "summary": "Recruitment and promotion scheme has lacked required board and Line Ministry approval since 2005.", "amount_rs": null, "since_year": 2005, "category": "governance_hr", "id": "rda-2022-46", "year": 2022, "themes": ["rda-134"]}, {"ref": "1.7(f)(ii)", "section": "Non-compliance", "summary": "Divisional staff requirements were not identified in the strategic plan as the Human Resource Plan requires.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2022-47", "year": 2022, "themes": ["rda-135"]}, {"ref": "3.1(a)", "section": "Identified Losses", "summary": "Interest of Rs.410.69 million was lost on funds placed in fixed deposits and lent to Line Ministry votes without Treasury approval.", "amount_rs": 410690000, "since_year": null, "category": "financial_loss", "id": "rda-2022-48", "year": 2022, "themes": []}, {"ref": "3.1(b)", "section": "Identified Losses", "summary": "Interest on a Rs.1,500 million fixed deposit securing a bank loan was not credited to the Authority.", "amount_rs": 1500000000, "since_year": 2019, "category": "financial_loss", "id": "rda-2022-49", "year": 2022, "themes": []}, {"ref": "3.2(a)", "section": "Management Inefficiencies", "summary": "Overpaid income tax of Rs.209.5 million from restatements was not set off against tax payable.", "amount_rs": 209500000, "since_year": 2019, "category": "financial_loss", "id": "rda-2022-50", "year": 2022, "themes": []}, {"ref": "3.2(b)", "section": "Management Inefficiencies", "summary": "Electronic toll collection agreement expired in 2020, yet transaction costs were paid without a valid agreement.", "amount_rs": 19700000, "since_year": 2020, "category": "non_compliance", "id": "rda-2022-51", "year": 2022, "themes": []}, {"ref": "3.2(c)", "section": "Management Inefficiencies", "summary": "A 10 per cent toll discount continued beyond the approved six months, causing revenue losses.", "amount_rs": 89000000, "since_year": 2020, "category": "financial_loss", "id": "rda-2022-52", "year": 2022, "themes": []}, {"ref": "3.2(d)", "section": "Management Inefficiencies", "summary": "34 officers with over five years of service remained at one office, contrary to the annual transfer policy.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2022-53", "year": 2022, "themes": ["rda-43"]}, {"ref": "3.2(e)", "section": "Management Inefficiencies", "summary": "No land register was maintained for expressway land acquisition costs recorded in the financial statements.", "amount_rs": 33815280000, "since_year": null, "category": "accounting_error", "id": "rda-2022-54", "year": 2022, "themes": []}, {"ref": "3.2(f)", "section": "Management Inefficiencies", "summary": "Subsidiary financial statements were not submitted on time, with some missing since 2016 and others disclaimed or adverse.", "amount_rs": null, "since_year": 2016, "category": "delays", "id": "rda-2022-55", "year": 2022, "themes": []}, {"ref": "3.2(g)", "section": "Management Inefficiencies", "summary": "Four subsidiary companies did not hold annual general meetings as required by the Companies Act.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2022-56", "year": 2022, "themes": []}, {"ref": "3.2(h)", "section": "Management Inefficiencies", "summary": "Going concern of four subsidiaries is uncertain due to a Cabinet decision to close them.", "amount_rs": null, "since_year": null, "category": "other", "id": "rda-2022-57", "year": 2022, "themes": []}, {"ref": "3.3(a)", "section": "Operating Inefficiencies", "summary": "Vehicles were given away while rented vehicles were obtained at high cost for expressway operations.", "amount_rs": 281350000, "since_year": null, "category": "idle_assets", "id": "rda-2022-58", "year": 2022, "themes": []}, {"ref": "3.3(b)", "section": "Operating Inefficiencies", "summary": "Only 9 per cent of 48,427 acquired land plots were taken over under Section 44 of the Land Acquisition Act.", "amount_rs": null, "since_year": null, "category": "delays", "id": "rda-2022-59", "year": 2022, "themes": []}, {"ref": "3.3(c)", "section": "Operating Inefficiencies", "summary": "Local bank loan balances are large, with projected interest costs over five years also very high.", "amount_rs": 356059320000, "since_year": null, "category": "financial_loss", "id": "rda-2022-60", "year": 2022, "themes": []}, {"ref": "3.3(d)", "section": "Operating Inefficiencies", "summary": "Debt restructuring led to excess interest, consultancy fees and delayed loan instalments.", "amount_rs": 400740000, "since_year": 2020, "category": "financial_loss", "id": "rda-2022-61", "year": 2022, "themes": []}, {"ref": "3.3(e)", "section": "Operating Inefficiencies", "summary": "Central Expressway loans were taken from banks, with interest costs and suspended construction work.", "amount_rs": 8000000000, "since_year": 2019, "category": "financial_loss", "id": "rda-2022-62", "year": 2022, "themes": []}, {"ref": "3.3(f)", "section": "Operating Inefficiencies", "summary": "Treasury bonds and bills issued at 22.5 per cent interest added large annual costs to government.", "amount_rs": 15155690000, "since_year": null, "category": "financial_loss", "id": "rda-2022-63", "year": 2022, "themes": []}, {"ref": "3.4(a)", "section": "Contract Administration", "summary": "Costs of roads on local government land were written off as expenses rather than capitalised.", "amount_rs": 9218000000, "since_year": null, "category": "accounting_error", "id": "rda-2022-64", "year": 2022, "themes": []}, {"ref": "3.4(b)", "section": "Contract Administration", "summary": "Demodara Spring Valley bridge contract is delayed, with 90 per cent progress and no completion certificate.", "amount_rs": 50290000, "since_year": 2019, "category": "delays", "id": "rda-2022-65", "year": 2022, "themes": []}, {"ref": "3.4(c)", "section": "Contract Administration", "summary": "No contract register was provided for work in progress on non-RDA roads under the 100,000 km programme.", "amount_rs": 125586760000, "since_year": 2020, "category": "other", "id": "rda-2022-66", "year": 2022, "themes": []}, {"ref": "3.4(d)", "section": "Contract Administration", "summary": "Contract retentions remain unreleased, with some balances exceeding three years due to incomplete work.", "amount_rs": 1089730000, "since_year": null, "category": "unsettled_balances", "id": "rda-2022-67", "year": 2022, "themes": []}, {"ref": "3.4(e)", "section": "Contract Administration", "summary": "Retention payables remain unreleased, including amounts past defect periods and proposed write-offs.", "amount_rs": 175600000, "since_year": 2017, "category": "unsettled_balances", "id": "rda-2022-68", "year": 2022, "themes": []}, {"ref": "3.4(f)", "section": "Contract Administration", "summary": "Client deposits remain unsettled, including balances over five years for unfulfilled contracts and a Mahaweli overpayment.", "amount_rs": 2959350000, "since_year": null, "category": "unsettled_balances", "id": "rda-2022-69", "year": 2022, "themes": []}, {"ref": "3.4(g)", "section": "Contract Administration", "summary": "Contractor mobilisation advances remain unsettled, including advances older than 2015 and abandoned projects.", "amount_rs": 45811790000, "since_year": null, "category": "unsettled_balances", "id": "rda-2022-70", "year": 2022, "themes": ["rda-44"]}, {"ref": "3.4(h)", "section": "Contract Administration", "summary": "Kandy Tunnel EIA and resettlement plan are delayed, stalling the project and risking the loan agreement.", "amount_rs": 95750000, "since_year": 2017, "category": "delays", "id": "rda-2022-71", "year": 2022, "themes": []}, {"ref": "3.4(i)", "section": "Contract Administration", "summary": "Holiday bungalow work of Rs.15.82 million is incomplete and the related advance has not been recovered.", "amount_rs": 15820000, "since_year": 2005, "category": "unsettled_balances", "id": "rda-2022-72", "year": 2022, "themes": []}, {"ref": "3.4(j)", "section": "Contract Administration", "summary": "Payments were made on overestimated engineering estimates under the 100,000 km programme, contrary to ministry instructions.", "amount_rs": 115435000000, "since_year": 2021, "category": "procurement", "id": "rda-2022-73", "year": 2022, "themes": []}, {"ref": "3.4(k)", "section": "Contract Administration", "summary": "Large sums were paid for 100,000 km road works, funded by bank loans, Ministry allocations and Treasury bills.", "amount_rs": 142821000000, "since_year": null, "category": "other", "id": "rda-2022-74", "year": 2022, "themes": []}, {"ref": "3.4(l)", "section": "Contract Administration", "summary": "Contract costs for 119 roads were overstated through inflated price rates, transport distances and waste allowances.", "amount_rs": 220910000, "since_year": null, "category": "procurement", "id": "rda-2022-75", "year": 2022, "themes": []}, {"ref": "3.4(m)", "section": "Contract Administration", "summary": "Roads were developed on local government land without written permission and were not formally handed over.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rda-2022-76", "year": 2022, "themes": []}, {"ref": "3.4(n)", "section": "Contract Administration", "summary": "Most work orders were subcontracted to service providers, with large profit leakage and cancelled orders.", "amount_rs": 193518000000, "since_year": null, "category": "procurement", "id": "rda-2022-77", "year": 2022, "themes": []}, {"ref": "3.4(o)", "section": "Contract Administration", "summary": "Mobilisation advance bonds expired and Rs.398.92 million in advances remains unrecovered.", "amount_rs": 398920000, "since_year": null, "category": "unsettled_balances", "id": "rda-2022-78", "year": 2022, "themes": ["rda-38"]}, {"ref": "3.4(p)", "section": "Contract Administration", "summary": "Many road contracts have not started, and development on other roads has been suspended after spending.", "amount_rs": 5291000000, "since_year": null, "category": "delays", "id": "rda-2022-79", "year": 2022, "themes": []}, {"ref": "3.4(q)", "section": "Contract Administration", "summary": "ABC layers on 10 roads were removed, rendering Rs.17.15 million paid to contractors idle expenditure.", "amount_rs": 17150000, "since_year": null, "category": "financial_loss", "id": "rda-2022-80", "year": 2022, "themes": []}, {"ref": "3.6(a)", "section": "Human Resources", "summary": "55 management assistant staff exceed approved cadre, and 24 temporary staff lack permanent posts.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2022-81", "year": 2022, "themes": []}, {"ref": "3.6(b)", "section": "Human Resources", "summary": "Direct labourers were used for office work contrary to an internal circular instructing otherwise.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2022-82", "year": 2022, "themes": []}, {"ref": "4.1", "section": "Corporate Plan", "summary": "Recurrent spending absorbed 39 per cent of expenditure, and an effective corporate and action plan was lacking.", "amount_rs": 61778970000, "since_year": null, "category": "other", "id": "rda-2022-83", "year": 2022, "themes": []}, {"ref": "4.2", "section": "Sustainable Development", "summary": "The 2022 Annual Action Plan lacked a work plan, indicators and 2030 targets for sustainable development goals.", "amount_rs": null, "since_year": null, "category": "other", "id": "rda-2022-84", "year": 2022, "themes": ["rda-45"]}]}, {"year": 2024, "opinion": "adverse", "prev_section": false, "late_accounts": false, "url": "https://auditorgeneral.gov.lk/web/images/audit-reports/upload/2024/2-State_Corporations/9-XXXVI/Road-Development-Authoriry--E.pdf", "findings": [{"ref": "1.5.1(a)", "section": "1.5.1 Non-compliance with Sri Lanka Public Sector Accounting Standards", "summary": "Rs. 5.97m fine for 2023 recorded as 2024 expense, understating surplus; payment not disclosed.", "amount_rs": 5970000, "since_year": 2023, "category": "accounting_error", "id": "rda-2024-0", "year": 2024, "themes": []}, {"ref": "1.5.1(b)", "section": "1.5.1 Non-compliance with Sri Lanka Public Sector Accounting Standards", "summary": "Bank and debenture loan schedules, road details, guarantees and repayment terms not disclosed as required.", "amount_rs": 321569000000, "since_year": 2021, "category": "non_compliance", "id": "rda-2024-1", "year": 2024, "themes": []}, {"ref": "1.5.1(c)", "section": "1.5.1 Non-compliance with Sri Lanka Public Sector Accounting Standards", "summary": "Rs. 84.6m of Line Ministry maintenance funds spent on roads was booked as client income, overstating surplus.", "amount_rs": 84600000, "since_year": null, "category": "accounting_error", "id": "rda-2024-2", "year": 2024, "themes": []}, {"ref": "1.5.1(d)", "section": "1.5.1 Non-compliance with Sri Lanka Public Sector Accounting Standards", "summary": "Rural roads project funds not kept in a separate project account, overstating income and assets.", "amount_rs": 25537470000, "since_year": 2020, "category": "accounting_error", "id": "rda-2024-3", "year": 2024, "themes": []}, {"ref": "1.5.1(e)", "section": "1.5.1 Non-compliance with Sri Lanka Public Sector Accounting Standards", "summary": "Expressway income and operating expenses were netted, so gross amounts were not separately reported.", "amount_rs": 12766500000, "since_year": 2021, "category": "accounting_error", "id": "rda-2024-4", "year": 2024, "themes": []}, {"ref": "1.5.1(f)", "section": "1.5.1 Non-compliance with Sri Lanka Public Sector Accounting Standards", "summary": "Treasury equity contributions for loan interest were misclassified as income, contrary to cabinet decisions.", "amount_rs": 48195000000, "since_year": 2021, "category": "accounting_error", "id": "rda-2024-5", "year": 2024, "themes": []}, {"ref": "1.5.1(g)", "section": "1.5.1 Non-compliance with Sri Lanka Public Sector Accounting Standards", "summary": "Exchange gain was adjusted through surplus, misstating operating cash flow and year-end cash; cash flow data incomplete.", "amount_rs": 358000000, "since_year": null, "category": "accounting_error", "id": "rda-2024-6", "year": 2024, "themes": []}, {"ref": "1.5.1(h)", "section": "1.5.1 Non-compliance with Sri Lanka Public Sector Accounting Standards", "summary": "Borrowing costs on expressway sub-projects recorded as work in progress instead of capital contributions.", "amount_rs": 33631000000, "since_year": null, "category": "accounting_error", "id": "rda-2024-7", "year": 2024, "themes": []}, {"ref": "1.5.1(i)", "section": "1.5.1 Non-compliance with Sri Lanka Public Sector Accounting Standards", "summary": "Borrowing costs during suspended expressway work were capitalised, overstating work in progress and surplus.", "amount_rs": 4839290000, "since_year": null, "category": "accounting_error", "id": "rda-2024-8", "year": 2024, "themes": []}, {"ref": "1.5.1(j)", "section": "1.5.1 Non-compliance with Sri Lanka Public Sector Accounting Standards", "summary": "Authority-used buildings not recorded as assets; valuation and fixed asset register incomplete.", "amount_rs": 11840020000, "since_year": null, "category": "accounting_error", "id": "rda-2024-9", "year": 2024, "themes": []}, {"ref": "1.5.1(k)", "section": "1.5.1 Non-compliance with Sri Lanka Public Sector Accounting Standards", "summary": "Land and bridge values wrongly classified as road assets, causing misstatement and depreciation errors.", "amount_rs": 1328340000, "since_year": null, "category": "accounting_error", "id": "rda-2024-10", "year": 2024, "themes": []}, {"ref": "1.5.1(l)", "section": "1.5.1 Non-compliance with Sri Lanka Public Sector Accounting Standards", "summary": "Expressway and highway assets depreciated at one rate without separating significant components.", "amount_rs": 71982010000, "since_year": null, "category": "accounting_error", "id": "rda-2024-11", "year": 2024, "themes": ["rda-126"]}, {"ref": "1.5.1(m)", "section": "1.5.1 Non-compliance with Sri Lanka Public Sector Accounting Standards", "summary": "Required disclosures on pledged assets, commitments, idle and retired property were not made.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rda-2024-12", "year": 2024, "themes": []}, {"ref": "1.5.1(n)", "section": "1.5.1 Non-compliance with Sri Lanka Public Sector Accounting Standards", "summary": "Only 29.71 percent of 12,568 km of qualifying roads capitalised; issue raised in audits since 2016.", "amount_rs": null, "since_year": 2016, "category": "accounting_error", "id": "rda-2024-13", "year": 2024, "themes": []}, {"ref": "1.5.1(o)", "section": "1.5.1 Non-compliance with Sri Lanka Public Sector Accounting Standards", "summary": "Land for abandoned Central Expressway Part IV and assets handed over were not recognised in the asset register.", "amount_rs": 1360120000, "since_year": 2022, "category": "idle_assets", "id": "rda-2024-14", "year": 2024, "themes": []}, {"ref": "1.5.1(p)", "section": "1.5.1 Non-compliance with Sri Lanka Public Sector Accounting Standards", "summary": "Donated inventory held by three divisions was not valued at lower of cost and net realisable value.", "amount_rs": 286890000, "since_year": null, "category": "accounting_error", "id": "rda-2024-15", "year": 2024, "themes": ["rda-127"]}, {"ref": "1.5.1(q)", "section": "1.5.1 Non-compliance with Sri Lanka Public Sector Accounting Standards", "summary": "Capital expenditure included in recurrent surplus calculation, overstating surplus and understating capital grant deficit.", "amount_rs": 111521000, "since_year": null, "category": "accounting_error", "id": "rda-2024-16", "year": 2024, "themes": []}, {"ref": "1.5.1(r)", "section": "1.5.1 Non-compliance with Sri Lanka Public Sector Accounting Standards", "summary": "Related party disclosures on key management personnel, remuneration and transactions were not made.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rda-2024-17", "year": 2024, "themes": ["rda-39"]}, {"ref": "1.5.1(s)", "section": "1.5.1 Non-compliance with Sri Lanka Public Sector Accounting Standards", "summary": "Client revenue estimated with a 20 percent margin not applied consistently, not per contract accounting standard.", "amount_rs": 490970000, "since_year": null, "category": "accounting_error", "id": "rda-2024-18", "year": 2024, "themes": []}, {"ref": "1.5.1(t)", "section": "1.5.1 Non-compliance with Sri Lanka Public Sector Accounting Standards", "summary": "No impairment made on prior work advances and creditors outstanding over two years, including a non-functioning ministry balance.", "amount_rs": 32676000000, "since_year": null, "category": "unsettled_balances", "id": "rda-2024-19", "year": 2024, "themes": []}, {"ref": "1.5.2", "section": "1.5.2 Accounting Policies", "summary": "Accounting policy used for valuing investment properties was not disclosed in the financial statements.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rda-2024-20", "year": 2024, "themes": ["rda-128"]}, {"ref": "1.5.3(a)", "section": "1.5.3 Accounting Deficiencies", "summary": "Twelve buildings handed over in 2021 were under-recorded, understating buildings and capital grants.", "amount_rs": 141430000, "since_year": 2021, "category": "accounting_error", "id": "rda-2024-21", "year": 2024, "themes": []}, {"ref": "1.5.3(b)", "section": "1.5.3 Accounting Deficiencies", "summary": "Gratuity calculated including non-approved allowances, overstating provision; excess gratuity paid to seven officers.", "amount_rs": 954340000, "since_year": 1986, "category": "non_compliance", "id": "rda-2024-22", "year": 2024, "themes": ["rda-129"]}, {"ref": "1.5.3(c)", "section": "1.5.3 Accounting Deficiencies", "summary": "Gratuity provision used a 4 percent salary increment, above the 2.9 percent maximum, overstating expenditure.", "amount_rs": 284770000, "since_year": null, "category": "accounting_error", "id": "rda-2024-23", "year": 2024, "themes": []}, {"ref": "1.5.3(d)", "section": "1.5.3 Accounting Deficiencies", "summary": "Provincial cash not remitted to head office; cash in transit and cash in hand misstated at year end.", "amount_rs": 311270000, "since_year": null, "category": "accounting_error", "id": "rda-2024-24", "year": 2024, "themes": []}, {"ref": "1.5.3(e)", "section": "1.5.3 Accounting Deficiencies", "summary": "Vehicles and assets provided to affiliated companies being liquidated were not transferred or shown in accounts.", "amount_rs": 17550000, "since_year": null, "category": "other", "id": "rda-2024-25", "year": 2024, "themes": []}, {"ref": "1.5.3(f)", "section": "1.5.3 Accounting Deficiencies", "summary": "Premix plant spare parts already used in 2024 remained in closing stock, overstating stock and surplus.", "amount_rs": 47860000, "since_year": 2024, "category": "accounting_error", "id": "rda-2024-26", "year": 2024, "themes": []}, {"ref": "1.5.3(g)", "section": "1.5.3 Accounting Deficiencies", "summary": "Road improvement cost capitalised in 2022 was capitalised again in 2024, overstating road assets.", "amount_rs": 52040000, "since_year": 2022, "category": "accounting_error", "id": "rda-2024-27", "year": 2024, "themes": []}, {"ref": "1.5.3(h)", "section": "1.5.3 Accounting Deficiencies", "summary": "Direct labour road construction costs expensed instead of capitalised, understating work in progress and surplus.", "amount_rs": 1300410000, "since_year": 2024, "category": "accounting_error", "id": "rda-2024-28", "year": 2024, "themes": []}, {"ref": "1.5.3(i)", "section": "1.5.3 Accounting Deficiencies", "summary": "Claimed 99 percent control of a subsidiary is unsupported; investment recorded as a loan in subsidiary accounts.", "amount_rs": 1000000, "since_year": null, "category": "other", "id": "rda-2024-29", "year": 2024, "themes": ["rda-40"]}, {"ref": "1.5.3(j)", "section": "1.5.3 Accounting Deficiencies", "summary": "Expressway project halted; 7 percent annual interest on land compensation since 2020 not provided for.", "amount_rs": null, "since_year": 2020, "category": "financial_loss", "id": "rda-2024-30", "year": 2024, "themes": []}, {"ref": "1.5.3(k)", "section": "1.5.3 Accounting Deficiencies", "summary": "Land acquired for Central Expressway Phase IV not recorded as assets; compensation and interest not accounted.", "amount_rs": 455510000, "since_year": null, "category": "unsettled_balances", "id": "rda-2024-31", "year": 2024, "themes": ["rda-130"]}, {"ref": "1.5.3(l)", "section": "1.5.3 Accounting Deficiencies", "summary": "Completed road contracts still held in work in progress; completion evaluations and asset transfers not done.", "amount_rs": 355720000, "since_year": 2017, "category": "accounting_error", "id": "rda-2024-32", "year": 2024, "themes": []}, {"ref": "1.5.3(m)", "section": "1.5.3 Accounting Deficiencies", "summary": "Contractor retentions not split between current and non-current liabilities; 100,000 km project records incomplete.", "amount_rs": 4517510000, "since_year": 2022, "category": "unsettled_balances", "id": "rda-2024-33", "year": 2024, "themes": ["rda-131"]}, {"ref": "1.5.4", "section": "1.5.4 Unreconciled Control Accounts or Records", "summary": "Expressway usage revenue differs from supporting reports due to receipts not entered into the data system.", "amount_rs": 60860000, "since_year": 2024, "category": "accounting_error", "id": "rda-2024-34", "year": 2024, "themes": []}, {"ref": "1.5.5", "section": "1.5.5 Unauthorized Transactions", "summary": "Administrative costs exceeding the approved 6.5 percent overhead limit charged to road construction without formal approval.", "amount_rs": 69880000, "since_year": null, "category": "non_compliance", "id": "rda-2024-35", "year": 2024, "themes": []}, {"ref": "1.5.6", "section": "1.5.6 Consolidation", "summary": "Four subsidiary companies were not consolidated into group financial statements as required by the standard.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rda-2024-36", "year": 2024, "themes": ["rda-42"]}, {"ref": "1.5.7(a)", "section": "1.5.7 Documentary Evidences not made available for Audit", "summary": "Documents for work in progress written off, handed over through local government bodies, were not made available.", "amount_rs": 8550000000, "since_year": null, "category": "other", "id": "rda-2024-37", "year": 2024, "themes": []}, {"ref": "1.5.7(b)", "section": "1.5.7 Documentary Evidences not made available for Audit", "summary": "Separate ledger accounts for ministry provisions and related expenditure were not maintained.", "amount_rs": 151652000000, "since_year": null, "category": "other", "id": "rda-2024-38", "year": 2024, "themes": []}, {"ref": "1.5.7(c)", "section": "1.5.7 Documentary Evidences not made available for Audit", "summary": "Fixed asset register and ownership documents for land values were not available for audit.", "amount_rs": 60549890000, "since_year": null, "category": "other", "id": "rda-2024-39", "year": 2024, "themes": []}, {"ref": "1.5.7(d)", "section": "1.5.7 Documentary Evidences not made available for Audit", "summary": "Source documents for road asset costs, routes, dates and depreciation were not available for audit.", "amount_rs": 6792090000, "since_year": null, "category": "other", "id": "rda-2024-40", "year": 2024, "themes": ["rda-34"]}, {"ref": "1.5.7(e)", "section": "1.5.7 Documentary Evidences not made available for Audit", "summary": "Verification documents for direct raw material stock were not provided at the time of audit.", "amount_rs": 1222230000, "since_year": null, "category": "other", "id": "rda-2024-41", "year": 2024, "themes": []}, {"ref": "1.5.7(f)", "section": "1.5.7 Documentary Evidences not made available for Audit", "summary": "Debtor balance including Ministry of Economic Development not confirmed by letters of balance.", "amount_rs": 833170000, "since_year": null, "category": "unsettled_balances", "id": "rda-2024-42", "year": 2024, "themes": []}, {"ref": "1.5.7(g)", "section": "1.5.7 Documentary Evidences not made available for Audit", "summary": "Creditor balances lacked confirmation letters for audit verification.", "amount_rs": 17470000, "since_year": null, "category": "unsettled_balances", "id": "rda-2024-43", "year": 2024, "themes": []}, {"ref": "1.5.7(h)", "section": "1.5.7 Documentary Evidences not made available for Audit", "summary": "Schedules and depreciation documents for property, plant and equipment were not available for audit.", "amount_rs": 525014000, "since_year": null, "category": "other", "id": "rda-2024-44", "year": 2024, "themes": []}, {"ref": "1.6.1(a)", "section": "1.6.1 Receivables", "summary": "Work commencement advances for road widening remain unrecovered, including balances from 2020 and 2021.", "amount_rs": 71450000, "since_year": 2020, "category": "unsettled_balances", "id": "rda-2024-45", "year": 2024, "themes": ["rda-44"]}, {"ref": "1.6.1(b)", "section": "1.6.1 Receivables", "summary": "Pre-work advances to provincial contractors remain unrecovered; no impairment made and bonds not provided.", "amount_rs": 131000000, "since_year": 2017, "category": "unsettled_balances", "id": "rda-2024-46", "year": 2024, "themes": ["rda-38"]}, {"ref": "1.6.2", "section": "1.6.2 Payables", "summary": "Overdue loan balances remained unsettled for periods from two to over ten years.", "amount_rs": 47580000, "since_year": null, "category": "unsettled_balances", "id": "rda-2024-47", "year": 2024, "themes": []}, {"ref": "1.7(a)(i)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Road System Development Advisory Council required under National Highways Act was not established.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2024-48", "year": 2024, "themes": ["rda-132"]}, {"ref": "1.7(a)(ii)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "District action plans for integrated road systems required under National Highways Act were not prepared.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2024-49", "year": 2024, "themes": ["rda-46"]}, {"ref": "1.7(b)(i)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Only initial approval obtained for 100,000 km road packages; formal approval for Rs. 188,955.91m spend missing.", "amount_rs": 188955910000, "since_year": null, "category": "non_compliance", "id": "rda-2024-50", "year": 2024, "themes": []}, {"ref": "1.7(b)(ii)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Vehicles released to Presidential Secretariat in 2008-2009 were missing; no formal investigation conducted.", "amount_rs": 3240000, "since_year": null, "category": "financial_loss", "id": "rda-2024-51", "year": 2024, "themes": []}, {"ref": "1.7(b)(iii)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Ad hoc sub-imprest advances not settled by year end, some outstanding for up to 35 years.", "amount_rs": 119950000, "since_year": null, "category": "unsettled_balances", "id": "rda-2024-52", "year": 2024, "themes": []}, {"ref": "1.7(b)(iv)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Security bonds not obtained from 943 expressway cashiers handling cash revenue.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rda-2024-53", "year": 2024, "themes": []}, {"ref": "1.7(c)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Penalty rent for officers occupying residences beyond lease period was not collected.", "amount_rs": 618213, "since_year": null, "category": "financial_loss", "id": "rda-2024-54", "year": 2024, "themes": []}, {"ref": "1.7(d)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Shopping method procurement not carried out through the e-GP portal as required from 2020.", "amount_rs": null, "since_year": 2020, "category": "procurement", "id": "rda-2024-55", "year": 2024, "themes": []}, {"ref": "1.7(e)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Fuel and vehicles provided to line and state ministries without formal approval, contrary to expenditure restriction circulars.", "amount_rs": 4390000, "since_year": 2023, "category": "non_compliance", "id": "rda-2024-56", "year": 2024, "themes": []}, {"ref": "1.7(f)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Government land leased at nominal rent without required five-year revisions; valuation report did not support terms.", "amount_rs": 21800000, "since_year": 2011, "category": "financial_loss", "id": "rda-2024-57", "year": 2024, "themes": []}, {"ref": "1.7(g)(i)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "No human resource development system; no annual performance agreements or appraisal system introduced.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2024-58", "year": 2024, "themes": ["rda-47"]}, {"ref": "1.7(g)(ii)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Human resource development plan was not prepared as required by the circular.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2024-59", "year": 2024, "themes": ["rda-47"]}, {"ref": "1.7(h)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Overtime and salaries paid without fingerprint attendance verification, contrary to circular.", "amount_rs": 94460000, "since_year": null, "category": "governance_hr", "id": "rda-2024-60", "year": 2024, "themes": []}, {"ref": "1.7(i)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "HM salary scale applied to 106 officers without approval; excess basic salary paid.", "amount_rs": 451580000, "since_year": null, "category": "governance_hr", "id": "rda-2024-61", "year": 2024, "themes": []}, {"ref": "1.7(j)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Professional and authority allowances paid without required approval from management services and salary commission.", "amount_rs": 976610000, "since_year": 2015, "category": "governance_hr", "id": "rda-2024-62", "year": 2024, "themes": []}, {"ref": "1.7(k)(i)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Three-year master procurement plan and procurement schedule were not prepared as required.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "rda-2024-63", "year": 2024, "themes": ["rda-36"]}, {"ref": "1.7(k)(ii)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Contract awards not published publicly; no data source maintained on defaulting suppliers.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "rda-2024-64", "year": 2024, "themes": ["rda-133"]}, {"ref": "1.7(l)(i)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Strategic plan, annual action plan and budget not submitted to Department of Public Enterprises on time.", "amount_rs": null, "since_year": null, "category": "delays", "id": "rda-2024-65", "year": 2024, "themes": []}, {"ref": "1.7(l)(ii)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Guidelines for key operational areas such as finance, HR and land not prepared as required.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2024-66", "year": 2024, "themes": []}, {"ref": "1.7(l)(iii)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Recruitment and promotion scheme not approved for several engineering and technical posts.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2024-67", "year": 2024, "themes": ["rda-134"]}, {"ref": "1.7(l)(iv)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Division-wise human resource requirement plan not prepared as required by guidelines.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2024-68", "year": 2024, "themes": ["rda-135"]}, {"ref": "1.7(l)(v)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Seven employees released to Ministry without cabinet approval; salaries paid and not recovered.", "amount_rs": 4384439, "since_year": 2023, "category": "governance_hr", "id": "rda-2024-69", "year": 2024, "themes": []}, {"ref": "1.7(l)(vi)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Draft annual report not submitted to the Auditor General with the financial statements.", "amount_rs": null, "since_year": null, "category": "delays", "id": "rda-2024-70", "year": 2024, "themes": []}, {"ref": "1.7(m)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Programme to hand over completed non-Authority roads to relevant institutions under cabinet decision not prepared.", "amount_rs": null, "since_year": 2023, "category": "other", "id": "rda-2024-71", "year": 2024, "themes": []}, {"ref": "1.7(n)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Road Maintenance Trust Fund, decided by cabinet in 2005, has not been established.", "amount_rs": null, "since_year": 2005, "category": "governance_hr", "id": "rda-2024-72", "year": 2024, "themes": ["rda-136"]}, {"ref": "1.7(o)(i)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Most of 1,500 km project allocation spent on roads outside the Authority's mandate, contrary to PERC recommendation.", "amount_rs": 11007270000, "since_year": 2024, "category": "non_compliance", "id": "rda-2024-73", "year": 2024, "themes": ["rda-137"]}, {"ref": "1.7(o)(ii)", "section": "1.7 Non-compliance with laws, rules, regulations and management decisions", "summary": "Unified central database of all Authority road movement data, recommended by PERC, has not been established.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rda-2024-74", "year": 2024, "themes": []}, {"ref": "3.1(a)", "section": "3.1 Management Inefficiencies", "summary": "Rs. 2.78m paid to vehicle inspection committee; its recommendations on problematic vehicles still not implemented.", "amount_rs": 2780000, "since_year": 2022, "category": "governance_hr", "id": "rda-2024-75", "year": 2024, "themes": []}, {"ref": "3.1(b)", "section": "3.1 Management Inefficiencies", "summary": "Asphalt overlay for soft-ground Southern Expressway section still not carried out 13 years after construction.", "amount_rs": null, "since_year": 2011, "category": "delays", "id": "rda-2024-76", "year": 2024, "themes": []}, {"ref": "3.1(c)", "section": "3.1 Management Inefficiencies", "summary": "Temporary 2011 toll system still in use; modern payment and automatic gate systems not yet established.", "amount_rs": null, "since_year": 2011, "category": "delays", "id": "rda-2024-77", "year": 2024, "themes": []}, {"ref": "3.1(d)", "section": "3.1 Management Inefficiencies", "summary": "Operating costs of two expressways reached Rs. 2,220.48 million in 2024, far above planned levels, and cost controls were not applied.", "amount_rs": 2220480000, "since_year": null, "category": "financial_loss", "id": "rda-2024-78", "year": 2024, "themes": []}, {"ref": "3.1(e)", "section": "3.1 Management Inefficiencies", "summary": "Exit tickets were not issued to about 18.3 million vehicles, causing an estimated revenue loss. No staff were identified or disciplined.", "amount_rs": 4614470000, "since_year": 2019, "category": "financial_loss", "id": "rda-2024-79", "year": 2024, "themes": []}, {"ref": "3.1(f)", "section": "3.1 Management Inefficiencies", "summary": "Toll collectors issued many incorrect vehicle category tickets, due to weak internal controls on entry counters.", "amount_rs": null, "since_year": 2019, "category": "financial_loss", "id": "rda-2024-80", "year": 2024, "themes": []}, {"ref": "3.1(g)", "section": "3.1 Management Inefficiencies", "summary": "Expressway loans could not be repaid from expressway income; principal alone would take over 171 years, so the Treasury must fund repayments.", "amount_rs": 611374000000, "since_year": null, "category": "financial_loss", "id": "rda-2024-81", "year": 2024, "themes": []}, {"ref": "3.1(h)", "section": "3.1 Management Inefficiencies", "summary": "Nine bitumen sprayer machines bought in 2009 have long been idle, and no utilization records were provided to audit.", "amount_rs": 365600000, "since_year": 2009, "category": "idle_assets", "id": "rda-2024-82", "year": 2024, "themes": []}, {"ref": "3.1(i)", "section": "3.1 Management Inefficiencies", "summary": "Eleven chip spreaders imported for the Authority sat idle for years and were sold cheaply in 2024 without transfer to other institutions.", "amount_rs": 347370000, "since_year": 2010, "category": "idle_assets", "id": "rda-2024-83", "year": 2024, "themes": []}, {"ref": "3.1(j)", "section": "3.1 Management Inefficiencies", "summary": "Security booths bought during COVID-19 and coin counting and weighing machines remained idle after purchase, with no disposal action taken.", "amount_rs": 2880000, "since_year": 2020, "category": "idle_assets", "id": "rda-2024-84", "year": 2024, "themes": []}, {"ref": "3.1(k)", "section": "3.1 Management Inefficiencies", "summary": "Tractors and trailers reportedly handed to the Army in 1995 remained registered in the Authority's name, with no formal transfer or ownership change.", "amount_rs": null, "since_year": 1995, "category": "other", "id": "rda-2024-85", "year": 2024, "themes": []}, {"ref": "3.1(l)", "section": "3.1 Management Inefficiencies", "summary": "Two vehicles registered to the Authority had no records kept, and responsible officers did not determine whether they were transferred or misused.", "amount_rs": null, "since_year": null, "category": "other", "id": "rda-2024-86", "year": 2024, "themes": []}, {"ref": "3.1(m)", "section": "3.1 Management Inefficiencies", "summary": "Houses due from the Urban Development Authority under a 2021 agreement had not been taken over, despite payments of two instalments.", "amount_rs": 2388850000, "since_year": 2021, "category": "delays", "id": "rda-2024-87", "year": 2024, "themes": []}, {"ref": "3.1(n)", "section": "3.1 Management Inefficiencies", "summary": "A 2011 advance to a private institution remained unsettled, and required procurement, technical reports, bond and agreement documents were not provided.", "amount_rs": 5000000, "since_year": 2011, "category": "unsettled_balances", "id": "rda-2024-88", "year": 2024, "themes": []}, {"ref": "3.1(o)", "section": "3.1 Management Inefficiencies", "summary": "Central Expressway land acquisition, due by December 2023, had uninvestigated private land parcels and notices not issued, causing delays.", "amount_rs": null, "since_year": 2015, "category": "delays", "id": "rda-2024-89", "year": 2024, "themes": []}]}], "coverage": "script", "latest": 2024, "years": {"2017": {"findings": 149, "repeat_findings": 0, "rupees_at_risk": 264661303420, "late_accounts": false, "prev_section": true, "partial": false}, "2020": {"findings": 60, "repeat_findings": 8, "rupees_at_risk": 4174960000, "late_accounts": false, "prev_section": false, "partial": false}, "2022": {"findings": 85, "repeat_findings": 12, "rupees_at_risk": 382783850000, "late_accounts": true, "prev_section": false, "partial": false}, "2024": {"findings": 90, "repeat_findings": 22, "rupees_at_risk": 659185218213, "late_accounts": false, "prev_section": false, "partial": false}}, "measures": {"repeat_themes": 29, "themes_all_audits": 2, "repeat_share_latest": 0.244, "flagged_in_first": 17, "still_flagged_latest": 9, "every_audit": 2}}, {"id": "mahaweli", "name": "Mahaweli Authority of Sri Lanka", "short": "MASL", "type": "corporation", "reports": [{"year": 2017, "opinion": "qualified", "prev_section": true, "late_accounts": true, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2017/State_Corp/2nd_partxx/Mahaweli-Authority-of-Sri-Lanka-and-its-Subsidiaries---E.pdf", "findings": [{"ref": "2.2.1(a)", "section": "Amalgamation", "summary": "Winding-up subsidiary's assets and liabilities were excluded from the consolidated statements.", "amount_rs": 15550577, "since_year": null, "category": "accounting_error", "id": "mahaweli-2017-0", "year": 2017, "themes": []}, {"ref": "2.2.1(b)", "section": "Amalgamation", "summary": "Subsidiary's accounting basis was not disclosed in the financial statements.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "mahaweli-2017-1", "year": 2017, "themes": []}, {"ref": "2.2.2(a)", "section": "Accounting Standards (SMEs)", "summary": "Useful lives of non-current assets not reviewed; fully depreciated assets still in use.", "amount_rs": 10348477, "since_year": null, "category": "accounting_error", "id": "mahaweli-2017-2", "year": 2017, "themes": []}, {"ref": "2.2.2(b)", "section": "Accounting Standards (SMEs)", "summary": "Fixed deposits maturing within six months were classified as non-current instead of current assets.", "amount_rs": 5802607, "since_year": null, "category": "accounting_error", "id": "mahaweli-2017-3", "year": 2017, "themes": []}, {"ref": "2.2.2(c)", "section": "Accounting Standards (SMEs)", "summary": "Gratuity provisions not computed under the prescribed method and were understated.", "amount_rs": 2825664, "since_year": null, "category": "accounting_error", "id": "mahaweli-2017-4", "year": 2017, "themes": []}, {"ref": "2.3.1", "section": "Accounting Standards", "summary": "Valuation method for agro and livestock stock was not disclosed in a note.", "amount_rs": 134578000, "since_year": null, "category": "accounting_error", "id": "mahaweli-2017-5", "year": 2017, "themes": []}, {"ref": "2.3.2", "section": "Accounting Policies", "summary": "No accounting policy for capital grants, so grants were not recognised as deferred income systematically.", "amount_rs": 24404000000, "since_year": null, "category": "accounting_error", "id": "mahaweli-2017-6", "year": 2017, "themes": []}, {"ref": "2.3.3(a)", "section": "Accounting Deficiencies", "summary": "Land blocks were not valued or recorded, and two blocks used by outsiders without charge.", "amount_rs": 67440853, "since_year": 1984, "category": "accounting_error", "id": "mahaweli-2017-7", "year": 2017, "themes": []}, {"ref": "2.3.3(b)", "section": "Accounting Deficiencies", "summary": "Capital expenditure was wrongly classified as recurrent expenditure.", "amount_rs": 7305230, "since_year": null, "category": "accounting_error", "id": "mahaweli-2017-8", "year": 2017, "themes": ["mahaweli-52"]}, {"ref": "2.3.3(c)", "section": "Accounting Deficiencies", "summary": "Cash in transit balance actually consisted of other receivables.", "amount_rs": 38251826, "since_year": null, "category": "accounting_error", "id": "mahaweli-2017-9", "year": 2017, "themes": []}, {"ref": "2.3.3(d)", "section": "Accounting Deficiencies", "summary": "Houses, bed chambers, and a holiday resort owned by the Authority were not valued or recorded.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "mahaweli-2017-10", "year": 2017, "themes": []}, {"ref": "2.3.3(e)", "section": "Accounting Deficiencies", "summary": "Only part of vested fixed assets was revalued and recorded; remaining assets were omitted.", "amount_rs": 671503748, "since_year": null, "category": "accounting_error", "id": "mahaweli-2017-11", "year": 2017, "themes": []}, {"ref": "2.3.3(f)", "section": "Accounting Deficiencies", "summary": "Year-end fertilizer stock at Niraviya Farm was not brought to account.", "amount_rs": 1161780, "since_year": null, "category": "accounting_error", "id": "mahaweli-2017-12", "year": 2017, "themes": []}, {"ref": "2.3.3(g)", "section": "Accounting Deficiencies", "summary": "Vehicles, tractors, buildings and equipment from projects were not vested or valued.", "amount_rs": null, "since_year": 2010, "category": "accounting_error", "id": "mahaweli-2017-13", "year": 2017, "themes": []}, {"ref": "2.3.3(h)", "section": "Accounting Deficiencies", "summary": "Value of 7,588 library books at Victoria System was not computed or included.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "mahaweli-2017-14", "year": 2017, "themes": []}, {"ref": "2.3.3(i)", "section": "Accounting Deficiencies", "summary": "Lease rent income was misclassified across years, misstating accumulated loss and receivables.", "amount_rs": 41920452, "since_year": 2015, "category": "accounting_error", "id": "mahaweli-2017-15", "year": 2017, "themes": []}, {"ref": "2.3.3(j)", "section": "Accounting Deficiencies", "summary": "Land usage fee for sand removed from Mahaweli System B was not brought to account.", "amount_rs": 37970500, "since_year": null, "category": "financial_loss", "id": "mahaweli-2017-16", "year": 2017, "themes": []}, {"ref": "2.3.3(k)", "section": "Accounting Deficiencies", "summary": "Savings deposits, fixed deposits and short-term interest were not identified or recorded.", "amount_rs": 2602908, "since_year": null, "category": "accounting_error", "id": "mahaweli-2017-17", "year": 2017, "themes": []}, {"ref": "2.3.3(l)", "section": "Accounting Deficiencies", "summary": "Treasury-funded loan scheme deposit and related interest were omitted from the Authority's statements.", "amount_rs": 50000000, "since_year": 2006, "category": "unsettled_balances", "id": "mahaweli-2017-18", "year": 2017, "themes": []}, {"ref": "2.3.4(a)", "section": "Unexplained Differences", "summary": "Subsidiary investments and depreciation totals differ from amounts in subsidiary books.", "amount_rs": 29960187, "since_year": null, "category": "accounting_error", "id": "mahaweli-2017-19", "year": 2017, "themes": []}, {"ref": "2.3.4(b)", "section": "Unexplained Differences", "summary": "Inter-system fixed asset transfers do not balance, leaving an unexplained difference.", "amount_rs": 143047444, "since_year": null, "category": "accounting_error", "id": "mahaweli-2017-20", "year": 2017, "themes": []}, {"ref": "2.3.5", "section": "Suspense Accounts", "summary": "Subsidiary suspense account remained unsettled and was presented as debtors.", "amount_rs": 14117550, "since_year": null, "category": "unsettled_balances", "id": "mahaweli-2017-21", "year": 2017, "themes": []}, {"ref": "2.3.6", "section": "Lack of Evidence", "summary": "Supporting evidence for several investments, deposits and lease rent balances was not provided to Audit.", "amount_rs": 518363565, "since_year": null, "category": "unsettled_balances", "id": "mahaweli-2017-22", "year": 2017, "themes": ["mahaweli-48"]}, {"ref": "2.4(a)", "section": "Receivable and Payable", "summary": "Lease rent receivables are large, partly lapsed, and no collection methodology exists.", "amount_rs": 712249000, "since_year": null, "category": "unsettled_balances", "id": "mahaweli-2017-23", "year": 2017, "themes": []}, {"ref": "2.4(b)", "section": "Receivable and Payable", "summary": "Mobilization advances are large, and some lapsed over five years without recovery action.", "amount_rs": 535226000, "since_year": null, "category": "unsettled_balances", "id": "mahaweli-2017-24", "year": 2017, "themes": []}, {"ref": "2.4(c)", "section": "Receivable and Payable", "summary": "Utility reimbursements unpaid for years, and buildings used by 13 parties without rent.", "amount_rs": 104394675, "since_year": null, "category": "unsettled_balances", "id": "mahaweli-2017-25", "year": 2017, "themes": []}, {"ref": "2.4(d)", "section": "Receivable and Payable", "summary": "Accounts payable include lapsed balances and retention money not settled after works completion.", "amount_rs": 766474000, "since_year": null, "category": "unsettled_balances", "id": "mahaweli-2017-26", "year": 2017, "themes": []}, {"ref": "2.4(e)", "section": "Receivable and Payable", "summary": "Kalankuttiya farm land leased to another ministry's company without proper agreement or rent recovery.", "amount_rs": 10035000, "since_year": 2010, "category": "financial_loss", "id": "mahaweli-2017-27", "year": 2017, "themes": []}, {"ref": "2.5(a)", "section": "Non-compliance", "summary": "Authority exceeded VAT registration threshold but did not register for VAT.", "amount_rs": 93000000, "since_year": 2016, "category": "non_compliance", "id": "mahaweli-2017-28", "year": 2017, "themes": ["mahaweli-50"]}, {"ref": "2.5(b)", "section": "Non-compliance", "summary": "Accident reports for 12 vehicles and boards of survey for eight systems were not submitted.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "mahaweli-2017-29", "year": 2017, "themes": []}, {"ref": "2.5(c)", "section": "Non-compliance", "summary": "Vehicle disposal proceeds were retained without approval instead of crediting the Consolidated Fund.", "amount_rs": 36521474, "since_year": null, "category": "non_compliance", "id": "mahaweli-2017-30", "year": 2017, "themes": []}, {"ref": "2.5(d)", "section": "Non-compliance", "summary": "Salaries were paid to officers deployed to projects without the required approval.", "amount_rs": 4282668, "since_year": null, "category": "non_compliance", "id": "mahaweli-2017-31", "year": 2017, "themes": []}, {"ref": "2.5(e)", "section": "Non-compliance", "summary": "Supply advances older than one year remain unsettled across ten systems and two sections.", "amount_rs": 156851005, "since_year": null, "category": "unsettled_balances", "id": "mahaweli-2017-32", "year": 2017, "themes": []}, {"ref": "3.1", "section": "Financial Results", "summary": "Group and Authority recorded larger deficits than the prior year, driven by higher expenditure.", "amount_rs": 437478000, "since_year": null, "category": "financial_loss", "id": "mahaweli-2017-33", "year": 2017, "themes": []}, {"ref": "3.2", "section": "Legal Action", "summary": "Eighteen legal cases against the Authority carry a financial commitment of about Rs.43.8 million.", "amount_rs": 43775000, "since_year": null, "category": "other", "id": "mahaweli-2017-34", "year": 2017, "themes": []}, {"ref": "3.3(a)", "section": "Analytical Review", "summary": "Royalty and rent income fell compared with 2016 due to weak collection.", "amount_rs": 203347000, "since_year": 2016, "category": "financial_loss", "id": "mahaweli-2017-35", "year": 2017, "themes": []}, {"ref": "3.3(b)", "section": "Analytical Review", "summary": "Colonist rehabilitation and maintenance spending rose due to the System B integrated project.", "amount_rs": 330300000, "since_year": 2016, "category": "other", "id": "mahaweli-2017-36", "year": 2017, "themes": []}, {"ref": "4.1.1", "section": "Planning", "summary": "No three-year Corporate Plan was prepared or approved, and progress reports were not provided.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "mahaweli-2017-37", "year": 2017, "themes": []}, {"ref": "4.1.2(a)", "section": "Activity and Review", "summary": "Irrigation and hydropower targets under the Master Plan were only partly achieved.", "amount_rs": null, "since_year": null, "category": "other", "id": "mahaweli-2017-38", "year": 2017, "themes": []}, {"ref": "4.1.2(b)", "section": "Activity and Review", "summary": "Land permit distribution fell short of plans, and lease revenue target was not met.", "amount_rs": 216789000, "since_year": null, "category": "other", "id": "mahaweli-2017-39", "year": 2017, "themes": []}, {"ref": "4.1.2(c)(i)", "section": "Activity and Review", "summary": "Fewer chicks were distributed to colonists than planned under the subsidy scheme.", "amount_rs": 3065000, "since_year": null, "category": "other", "id": "mahaweli-2017-40", "year": 2017, "themes": []}, {"ref": "4.1.2(c)(ii)", "section": "Activity and Review", "summary": "Insurance was arranged for only 50 of 158 planned dairy animals.", "amount_rs": 191000, "since_year": null, "category": "other", "id": "mahaweli-2017-41", "year": 2017, "themes": []}, {"ref": "4.1.2(c)(iii)", "section": "Activity and Review", "summary": "Only eight of twenty planned ornamental fish breeding units were established.", "amount_rs": 1970000, "since_year": null, "category": "other", "id": "mahaweli-2017-42", "year": 2017, "themes": []}, {"ref": "4.1.2(d)(i)", "section": "Activity and Review", "summary": "Lease rent from 28 investors on long-term land leases could not be recovered.", "amount_rs": 21194183, "since_year": null, "category": "unsettled_balances", "id": "mahaweli-2017-43", "year": 2017, "themes": []}, {"ref": "4.1.2(d)(ii)", "section": "Activity and Review", "summary": "Undeveloped leased lands carry unrecovered rent, with no action to recover or repossess them.", "amount_rs": 6891708, "since_year": null, "category": "unsettled_balances", "id": "mahaweli-2017-44", "year": 2017, "themes": []}, {"ref": "4.1.2(d)(iii)", "section": "Activity and Review", "summary": "Unauthorized or inactive businesses on leased land owe unrecovered lease rent.", "amount_rs": 1509893, "since_year": null, "category": "unsettled_balances", "id": "mahaweli-2017-45", "year": 2017, "themes": []}, {"ref": "4.1.2(d)(iv)", "section": "Activity and Review", "summary": "Only 38 percent of investment land granted was developed, with no review of reasons.", "amount_rs": null, "since_year": null, "category": "other", "id": "mahaweli-2017-46", "year": 2017, "themes": []}, {"ref": "4.1.2(d)(v)", "section": "Activity and Review", "summary": "755 acres granted in 2013-2014 remain undeveloped, and wild elephants destroyed cultivations.", "amount_rs": null, "since_year": 2013, "category": "other", "id": "mahaweli-2017-47", "year": 2017, "themes": []}, {"ref": "4.1.2(e)", "section": "Activity and Review", "summary": "No interest earned on idle Mahaweli Saviya credit balances, and loans were issued to employees.", "amount_rs": 335850255, "since_year": 2011, "category": "financial_loss", "id": "mahaweli-2017-48", "year": 2017, "themes": []}, {"ref": "4.1.2(e)", "section": "Activity and Review", "summary": "Mahaweli Aruna loans were given to employees and loan utilization was not followed up.", "amount_rs": 600000, "since_year": null, "category": "governance_hr", "id": "mahaweli-2017-49", "year": 2017, "themes": []}, {"ref": "4.1.2(e)", "section": "Activity and Review", "summary": "Mahaweli Diriya funds went to only two systems, and loans exceeded the credit limit.", "amount_rs": 15435000, "since_year": 2015, "category": "non_compliance", "id": "mahaweli-2017-50", "year": 2017, "themes": []}, {"ref": "4.1.2(e)", "section": "Activity and Review", "summary": "Vyaparika Athwela funds were held in current account, with no interest earned.", "amount_rs": 25000000, "since_year": 2016, "category": "financial_loss", "id": "mahaweli-2017-51", "year": 2017, "themes": []}, {"ref": "4.2(a)", "section": "Management Activities", "summary": "No royalty recovery arrangement for hydro plants, and lease rent for three plants unrecovered.", "amount_rs": 25733500, "since_year": 2013, "category": "financial_loss", "id": "mahaweli-2017-52", "year": 2017, "themes": []}, {"ref": "4.2(b)", "section": "Management Activities", "summary": "Buildings were constructed on Jawatte lands not owned by the Authority, with no ownership transfer.", "amount_rs": 76580000, "since_year": null, "category": "other", "id": "mahaweli-2017-53", "year": 2017, "themes": []}, {"ref": "4.2(c)", "section": "Management Activities", "summary": "Investments in five subsidiaries have produced no benefits to the Authority.", "amount_rs": 439000000, "since_year": null, "category": "financial_loss", "id": "mahaweli-2017-54", "year": 2017, "themes": []}, {"ref": "4.3(a)", "section": "Operating Activities", "summary": "Quarry royalty was under-collected because the lower per-cube rate was applied.", "amount_rs": 20206750, "since_year": null, "category": "financial_loss", "id": "mahaweli-2017-55", "year": 2017, "themes": []}, {"ref": "4.3(b)", "section": "Operating Activities", "summary": "Electricity bills for Sinhapura housing remain unpaid, and bill payers were not identified.", "amount_rs": null, "since_year": null, "category": "unsettled_balances", "id": "mahaweli-2017-56", "year": 2017, "themes": []}, {"ref": "4.3(c)", "section": "Operating Activities", "summary": "Niraviya Farm land leased to a company since 1989 without regularization or rent recovery.", "amount_rs": null, "since_year": 1989, "category": "financial_loss", "id": "mahaweli-2017-57", "year": 2017, "themes": []}, {"ref": "4.3(d)(i)", "section": "Operating Activities", "summary": "Sandalwood leases lie in an elephant area and do not comply with environmental approvals.", "amount_rs": null, "since_year": 2013, "category": "non_compliance", "id": "mahaweli-2017-58", "year": 2017, "themes": []}, {"ref": "4.3(d)(ii)", "section": "Operating Activities", "summary": "Planned sandalwood cultivation was not carried out on the land identified in 2015.", "amount_rs": null, "since_year": 2015, "category": "other", "id": "mahaweli-2017-59", "year": 2017, "themes": []}, {"ref": "4.3(d)(iii)", "section": "Operating Activities", "summary": "Lessees used irrigation water without any charges being recovered.", "amount_rs": null, "since_year": null, "category": "financial_loss", "id": "mahaweli-2017-60", "year": 2017, "themes": []}, {"ref": "4.3(d)(iv)", "section": "Operating Activities", "summary": "Loans were obtained by mortgaging leases, and the Director General was not notified in time.", "amount_rs": 780000000, "since_year": null, "category": "non_compliance", "id": "mahaweli-2017-61", "year": 2017, "themes": []}, {"ref": "4.3(e)(i)", "section": "Operating Activities", "summary": "Reverse osmosis project was procured by direct contracting without approved estimates or guarantees.", "amount_rs": 80000000, "since_year": 2015, "category": "procurement", "id": "mahaweli-2017-62", "year": 2017, "themes": []}, {"ref": "4.3(e)(ii)", "section": "Operating Activities", "summary": "Contract expired in 2015 without completion, and no liquidated damages clause was included.", "amount_rs": null, "since_year": 2015, "category": "delays", "id": "mahaweli-2017-63", "year": 2017, "themes": []}, {"ref": "4.3(e)(iii)", "section": "Operating Activities", "summary": "Completed reverse osmosis plants were not taken over and handed to farmer organizations.", "amount_rs": null, "since_year": 2015, "category": "other", "id": "mahaweli-2017-64", "year": 2017, "themes": []}, {"ref": "4.3(e)(iv)", "section": "Operating Activities", "summary": "The Authority did not supervise tube wells, electricity charges, and water sales under the agreement.", "amount_rs": null, "since_year": 2015, "category": "other", "id": "mahaweli-2017-65", "year": 2017, "themes": []}, {"ref": "4.3(e)(v)", "section": "Operating Activities", "summary": "Water department did not provide warranties, monthly water quality certification, or maintenance.", "amount_rs": null, "since_year": 2015, "category": "other", "id": "mahaweli-2017-66", "year": 2017, "themes": []}, {"ref": "4.3(e)(vi)", "section": "Operating Activities", "summary": "Benefits of the Rs.80 million project were not checked, and many plants are inoperative.", "amount_rs": 80000000, "since_year": 2015, "category": "other", "id": "mahaweli-2017-67", "year": 2017, "themes": []}, {"ref": "4.3(f)", "section": "Operating Activities", "summary": "247 buildings and houses were not formally leased out, so income was forgone.", "amount_rs": null, "since_year": null, "category": "financial_loss", "id": "mahaweli-2017-68", "year": 2017, "themes": []}, {"ref": "4.3(g)", "section": "Operating Activities", "summary": "Security Corps buildings given to a training institute since 2012 without any charges.", "amount_rs": 26030780, "since_year": 2012, "category": "financial_loss", "id": "mahaweli-2017-69", "year": 2017, "themes": []}, {"ref": "4.3(h)", "section": "Operating Activities", "summary": "Lease rent and revenue collection duties were not assigned to system officers, causing low collection.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "mahaweli-2017-70", "year": 2017, "themes": []}, {"ref": "4.4(a)(i)", "section": "Contentious Transactions", "summary": "Sand mining sites were approved despite not being recommended by the joint field inspection.", "amount_rs": null, "since_year": 2015, "category": "non_compliance", "id": "mahaweli-2017-71", "year": 2017, "themes": []}, {"ref": "4.4(a)(ii)", "section": "Contentious Transactions", "summary": "Sixteen sand mining sites violated Central Environmental Authority and wildlife conditions.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "mahaweli-2017-72", "year": 2017, "themes": []}, {"ref": "4.4(a)(iii)", "section": "Contentious Transactions", "summary": "Land usage fees for 11 months of sand mining were not recovered from licensees.", "amount_rs": 509861400, "since_year": null, "category": "financial_loss", "id": "mahaweli-2017-73", "year": 2017, "themes": []}, {"ref": "4.4(b)", "section": "Contentious Transactions", "summary": "Limestone royalty underpaid by lessees, and the outstanding amount remains unrecovered.", "amount_rs": 3937500, "since_year": 2013, "category": "financial_loss", "id": "mahaweli-2017-74", "year": 2017, "themes": []}, {"ref": "4.4(c)", "section": "Contentious Transactions", "summary": "Royalty was deducted for cable costs beyond the committee's recommended share, without a tripartite agreement.", "amount_rs": 75000000, "since_year": null, "category": "financial_loss", "id": "mahaweli-2017-75", "year": 2017, "themes": []}, {"ref": "4.4(d)", "section": "Contentious Transactions", "summary": "Livestock handed to another board without an agreement, so their value was not recovered.", "amount_rs": 7347608, "since_year": null, "category": "financial_loss", "id": "mahaweli-2017-76", "year": 2017, "themes": []}, {"ref": "4.4(e)", "section": "Contentious Transactions", "summary": "No lease rent received from Eppawala phosphate land leased since 1992.", "amount_rs": null, "since_year": 1992, "category": "financial_loss", "id": "mahaweli-2017-77", "year": 2017, "themes": []}, {"ref": "4.4(e)(i)", "section": "Contentious Transactions", "summary": "Service charges were based only on figures supplied by the company, not independent verification.", "amount_rs": 1809738, "since_year": null, "category": "financial_loss", "id": "mahaweli-2017-78", "year": 2017, "themes": []}, {"ref": "4.4(e)(ii)", "section": "Contentious Transactions", "summary": "Charges were based on cube counts while the company's payments used weight, causing a loss.", "amount_rs": null, "since_year": null, "category": "financial_loss", "id": "mahaweli-2017-79", "year": 2017, "themes": []}, {"ref": "4.4(e)(iii)", "section": "Contentious Transactions", "summary": "No methodology was prepared for service charges despite an interim Rs.300 per cube rate.", "amount_rs": null, "since_year": 2015, "category": "other", "id": "mahaweli-2017-80", "year": 2017, "themes": []}, {"ref": "4.5", "section": "Underused Funds", "summary": "Revolving fund deposits earn below-savings interest and have not served their intended purpose.", "amount_rs": 84500000, "since_year": 2002, "category": "financial_loss", "id": "mahaweli-2017-81", "year": 2017, "themes": []}, {"ref": "4.6(a)", "section": "Idle Assets", "summary": "Many buildings are used by outsiders, while hundreds remain idle or unusable.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "mahaweli-2017-82", "year": 2017, "themes": []}, {"ref": "4.6(b)", "section": "Idle Assets", "summary": "Vehicles, tractors, and houses at Niraviya Farm remain idle with no disposal or use.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "mahaweli-2017-83", "year": 2017, "themes": []}, {"ref": "4.6(c)", "section": "Idle Assets", "summary": "IT and GIS equipment has been idle since the division was relocated.", "amount_rs": null, "since_year": 2007, "category": "idle_assets", "id": "mahaweli-2017-84", "year": 2017, "themes": []}, {"ref": "4.6(d)", "section": "Idle Assets", "summary": "Two water pump houses at Niraviya Farm cannot operate because pumps were not supplied.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "mahaweli-2017-85", "year": 2017, "themes": []}, {"ref": "4.7(a)", "section": "Resources given to others", "summary": "Security staff released to other institutions; their salaries and expenses were not reimbursed.", "amount_rs": 71546011, "since_year": 2015, "category": "financial_loss", "id": "mahaweli-2017-86", "year": 2017, "themes": ["mahaweli-51"]}, {"ref": "4.7(b)", "section": "Resources given to others", "summary": "Vehicles lent to other bodies lack presented approvals and verification; one damaged vehicle is idle.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "mahaweli-2017-87", "year": 2017, "themes": []}, {"ref": "4.7(c)", "section": "Resources given to others", "summary": "Salaries and expenses of staff released to projects and ministries were not reimbursed.", "amount_rs": 37043279, "since_year": 2015, "category": "financial_loss", "id": "mahaweli-2017-88", "year": 2017, "themes": ["mahaweli-54"]}, {"ref": "4.8(a)", "section": "Staff", "summary": "Large numbers of posts are vacant and staff is in excess, with some recruited outside the cadre.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "mahaweli-2017-89", "year": 2017, "themes": []}, {"ref": "4.8(b)", "section": "Staff", "summary": "Key posts are filled on contract or secondary basis instead of permanent recruitment.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "mahaweli-2017-90", "year": 2017, "themes": []}, {"ref": "4.9", "section": "Vehicles", "summary": "Ten idle vehicles from 2008 were not sold by tender despite repeated instructions.", "amount_rs": null, "since_year": 2008, "category": "idle_assets", "id": "mahaweli-2017-91", "year": 2017, "themes": []}, {"ref": "5.1", "section": "Sustainable Development", "summary": "Authority did not identify sustainable development goals, targets, or indicators for its functions.", "amount_rs": null, "since_year": null, "category": "other", "id": "mahaweli-2017-92", "year": 2017, "themes": []}, {"ref": "6.1", "section": "Financial Statements", "summary": "Financial statements were submitted six months late, and the draft Annual Report was not submitted.", "amount_rs": null, "since_year": null, "category": "delays", "id": "mahaweli-2017-93", "year": 2017, "themes": ["mahaweli-49"]}, {"ref": "6.2", "section": "Internal Audit", "summary": "Director (Internal Audit) post has been vacant since 2011, with only an acting chief auditor.", "amount_rs": null, "since_year": 2011, "category": "governance_hr", "id": "mahaweli-2017-94", "year": 2017, "themes": []}, {"ref": "6.3.1(a)", "section": "Contract Administration", "summary": "Guard room contract overran repeatedly, liquidated damages were not recovered, and revised estimate unapproved.", "amount_rs": 1922818, "since_year": null, "category": "procurement", "id": "mahaweli-2017-95", "year": 2017, "themes": []}, {"ref": "6.3.1(b)", "section": "Contract Administration", "summary": "Fence built without electric fencing was destroyed by elephants, making the spending fruitless.", "amount_rs": 549822, "since_year": null, "category": "financial_loss", "id": "mahaweli-2017-96", "year": 2017, "themes": []}, {"ref": "6.3.1(c)", "section": "Contract Administration", "summary": "Three expired contracts remain incomplete, and liquidated damages were not recovered.", "amount_rs": 1025776, "since_year": null, "category": "procurement", "id": "mahaweli-2017-97", "year": 2017, "themes": []}, {"ref": "6.4(a)", "section": "Budgetary Control", "summary": "Expenditure exceeded budget provisions for six items by up to very large percentages.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "mahaweli-2017-98", "year": 2017, "themes": []}, {"ref": "6.4(b)", "section": "Budgetary Control", "summary": "Spending occurred on activities without provisions, while budgeted activities had no spending.", "amount_rs": 27968000, "since_year": null, "category": "governance_hr", "id": "mahaweli-2017-99", "year": 2017, "themes": []}, {"ref": "6.5", "section": "Annual Reports", "summary": "Annual Reports for 2015 and 2016 have not been tabled in Parliament.", "amount_rs": null, "since_year": 2015, "category": "delays", "id": "mahaweli-2017-100", "year": 2017, "themes": []}, {"ref": "6.6(a)", "section": "Unresolved Audit Paragraphs", "summary": "Authority pays electricity for dam lights and water used by the Electricity Board without charge.", "amount_rs": null, "since_year": null, "category": "other", "id": "mahaweli-2017-101", "year": 2017, "themes": []}, {"ref": "6.6(b)", "section": "Unresolved Audit Paragraphs", "summary": "655 encroachers occupy reserved reservoir lands, and the Authority has not evicted them.", "amount_rs": null, "since_year": null, "category": "other", "id": "mahaweli-2017-102", "year": 2017, "themes": []}, {"ref": "6.6(c)", "section": "Unresolved Audit Paragraphs", "summary": "Digana land and buildings leased to a US company were not in agreements, with rent unrecovered.", "amount_rs": 33342500, "since_year": 1992, "category": "financial_loss", "id": "mahaweli-2017-103", "year": 2017, "themes": []}, {"ref": "6.6(d)", "section": "Unresolved Audit Paragraphs", "summary": "Soil removed in excess for the Southern Expressway was not charged, and recovery is doubtful.", "amount_rs": 85522640, "since_year": null, "category": "financial_loss", "id": "mahaweli-2017-104", "year": 2017, "themes": []}, {"ref": "6.6(e)", "section": "Unresolved Audit Paragraphs", "summary": "Waterfield Technologies buildings vested in 2016 were not valued or recorded.", "amount_rs": null, "since_year": 2016, "category": "accounting_error", "id": "mahaweli-2017-105", "year": 2017, "themes": []}, {"ref": "7(a)", "section": "Systems and Controls", "summary": "Fixed asset verification reports were not presented, and idle assets were not properly handled.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "mahaweli-2017-106", "year": 2017, "themes": []}, {"ref": "7(b)", "section": "Systems and Controls", "summary": "Buildings are used rent-free by outsiders, some sit idle, and mineral-rich land is not managed for income.", "amount_rs": null, "since_year": null, "category": "other", "id": "mahaweli-2017-107", "year": 2017, "themes": []}, {"ref": "7(c)", "section": "Systems and Controls", "summary": "No accurate methodology exists for collecting tax income or outstanding tax balances.", "amount_rs": null, "since_year": null, "category": "other", "id": "mahaweli-2017-108", "year": 2017, "themes": []}, {"ref": "7(d)", "section": "Systems and Controls", "summary": "Advances were not settled as required under the Financial Regulations.", "amount_rs": null, "since_year": null, "category": "unsettled_balances", "id": "mahaweli-2017-109", "year": 2017, "themes": ["mahaweli-53"]}, {"ref": "7(e)", "section": "Systems and Controls", "summary": "Contractors were selected without a Departmental Procurement Board, and duties were allocated without basis.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "mahaweli-2017-110", "year": 2017, "themes": []}, {"ref": "7(f)", "section": "Systems and Controls", "summary": "Projects were implemented without approvals from relevant institutions or environmental evaluation reports.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "mahaweli-2017-111", "year": 2017, "themes": []}, {"ref": "7(g)", "section": "Systems and Controls", "summary": "Fourteen senior management vacancies and an excess of 195 staff in other categories.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "mahaweli-2017-112", "year": 2017, "themes": []}, {"ref": "7(h)", "section": "Systems and Controls", "summary": "Motor vehicles lent to external parties were not recovered, and annual boards of survey were not conducted.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "mahaweli-2017-113", "year": 2017, "themes": []}]}, {"year": 2020, "opinion": "qualified", "prev_section": false, "late_accounts": true, "url": "https://www.naosl.gov.lk/web/images/audit-reports/upload/2020/corporation/2-xv/Mahaweli-Authority-of-Sri-Lanka-e.pdf", "findings": [{"ref": "1.5.2(a)", "section": "Accounting Standards", "summary": "Canals of 8,708 km were carried as fixed assets without disclosed valuation method or fixed asset register entry.", "amount_rs": 74989140000, "since_year": null, "category": "accounting_error", "id": "mahaweli-2020-0", "year": 2020, "themes": []}, {"ref": "1.5.2(b)", "section": "Accounting Standards", "summary": "Twelve major dams and 463 tanks maintained by the Authority were not assessed or recorded in the financial statements.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "mahaweli-2020-1", "year": 2020, "themes": []}, {"ref": "1.5.2(c)", "section": "Accounting Standards", "summary": "Two land plots bought in 1984-1989 were neither revalued nor recorded, and regional office lands remain unidentified.", "amount_rs": 64320853, "since_year": 1984, "category": "accounting_error", "id": "mahaweli-2020-2", "year": 2020, "themes": ["mahaweli-55"]}, {"ref": "1.5.3", "section": "Accounting Policies", "summary": "Recurrent dam expenditure was booked as rehabilitation spending, overstating the year's deficit; a journal entry was made.", "amount_rs": 15023938, "since_year": null, "category": "accounting_error", "id": "mahaweli-2020-3", "year": 2020, "themes": []}, {"ref": "1.5.4(a)", "section": "Accounting Deficiencies", "summary": "Thirty water treatment plants built 2015-2018 were expensed instead of capitalised as fixed assets, overstating the deficit.", "amount_rs": 80000000, "since_year": 2015, "category": "accounting_error", "id": "mahaweli-2020-4", "year": 2020, "themes": []}, {"ref": "1.5.4(b)", "section": "Accounting Deficiencies", "summary": "Assets from a transferred project were partly unrevalued, and a hydro plant handover was booked as creditors instead of a grant.", "amount_rs": 32302237392, "since_year": null, "category": "accounting_error", "id": "mahaweli-2020-5", "year": 2020, "themes": []}, {"ref": "1.5.5", "section": "Consolidated Statements", "summary": "Two subsidiaries did not submit audited accounts on time, so consolidation used unaudited statements.", "amount_rs": null, "since_year": null, "category": "delays", "id": "mahaweli-2020-6", "year": 2020, "themes": []}, {"ref": "1.5.6(a)", "section": "Missing Evidence", "summary": "Share investment certificates were not submitted to audit as supporting evidence.", "amount_rs": 20477000, "since_year": null, "category": "unsettled_balances", "id": "mahaweli-2020-7", "year": 2020, "themes": ["mahaweli-48"]}, {"ref": "1.5.6(b)", "section": "Missing Evidence", "summary": "Savings account balance confirmations and pass book were not submitted to audit.", "amount_rs": 2632908, "since_year": null, "category": "unsettled_balances", "id": "mahaweli-2020-8", "year": 2020, "themes": []}, {"ref": "1.5.6(c)", "section": "Missing Evidence", "summary": "Fixed deposit certificates and balance confirmations were not submitted to audit.", "amount_rs": 727481, "since_year": null, "category": "unsettled_balances", "id": "mahaweli-2020-9", "year": 2020, "themes": []}, {"ref": "1.6.1", "section": "Receivable and Payable", "summary": "Funds released for colonist loans through a regional bank lack debtor-wise balances and age analysis.", "amount_rs": 150703811, "since_year": null, "category": "unsettled_balances", "id": "mahaweli-2020-10", "year": 2020, "themes": []}, {"ref": "1.7(a)", "section": "Non-compliance", "summary": "Transfer procedure omits maximum service periods, leaving staff serving in the Mahaweli Defense Force beyond limits.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "mahaweli-2020-11", "year": 2020, "themes": []}, {"ref": "1.7(b)", "section": "Non-compliance", "summary": "Draft Annual Report was not submitted with the financial statements, contrary to the public enterprises circular.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "mahaweli-2020-12", "year": 2020, "themes": ["mahaweli-49"]}, {"ref": "1.7(c)(i)", "section": "Non-compliance", "summary": "Government lands used for Authority offices and resorts have not been assessed as the valuation circular requires.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "mahaweli-2020-13", "year": 2020, "themes": []}, {"ref": "1.7(c)(ii)", "section": "Non-compliance", "summary": "Building information was not submitted to the Comptroller General by 31 December 2020 as required.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "mahaweli-2020-14", "year": 2020, "themes": []}, {"ref": "1.7(d)", "section": "Non-compliance", "summary": "Thirty-nine official quarters were charged irregular rents instead of the prescribed 12.5 per cent of salary.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "mahaweli-2020-15", "year": 2020, "themes": []}, {"ref": "1.7(e)(i)", "section": "Non-compliance", "summary": "Five official quarters were given to external parties without the housing committee process the circular requires.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "mahaweli-2020-16", "year": 2020, "themes": []}, {"ref": "1.7(e)(ii)", "section": "Non-compliance", "summary": "Twenty-four quarters given to Ceylon Electricity Board staff lack written agreements and occupancy remains unresolved.", "amount_rs": null, "since_year": 1985, "category": "non_compliance", "id": "mahaweli-2020-17", "year": 2020, "themes": []}, {"ref": "1.7(e)(iii)", "section": "Non-compliance", "summary": "Official residences lack separate asset registers, and three abandoned quarters were not reported for action.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "mahaweli-2020-18", "year": 2020, "themes": []}, {"ref": "1.7(f)", "section": "Non-compliance", "summary": "Direct contract to a farmers' organisation was awarded without required officer recommendations.", "amount_rs": 1430000, "since_year": null, "category": "procurement", "id": "mahaweli-2020-19", "year": 2020, "themes": []}, {"ref": "1.8", "section": "Tax Regulations", "summary": "Authority did not register for VAT despite income exceeding the threshold in the review year.", "amount_rs": 755000000, "since_year": null, "category": "non_compliance", "id": "mahaweli-2020-20", "year": 2020, "themes": ["mahaweli-50"]}, {"ref": "3.1(a)", "section": "Management Inefficiencies", "summary": "Vehicle accident report was late and losses from accident and vehicle misuse remain unrecovered from responsible officers.", "amount_rs": 6915484, "since_year": 2010, "category": "financial_loss", "id": "mahaweli-2020-21", "year": 2020, "themes": []}, {"ref": "3.1(b)", "section": "Management Inefficiencies", "summary": "Forty-three warehouses used by the Paddy Marketing Board since 2009 have been charged no rent.", "amount_rs": null, "since_year": 2009, "category": "financial_loss", "id": "mahaweli-2020-22", "year": 2020, "themes": ["mahaweli-56"]}, {"ref": "3.2(a)", "section": "Operating Review", "summary": "Official quarters remain occupied without rent or eviction, and a fire damaged a quarter with unrecovered losses.", "amount_rs": 1225875, "since_year": 2018, "category": "financial_loss", "id": "mahaweli-2020-23", "year": 2020, "themes": []}, {"ref": "3.2(b)", "section": "Operating Review", "summary": "Worker attendance and payment records under a farmers' organisation contract were not properly maintained or certified.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "mahaweli-2020-24", "year": 2020, "themes": []}, {"ref": "3.2(c)", "section": "Operating Review", "summary": "Thirty-seven per cent of allocated investment land is undeveloped, and lease rent arrears remain uncollected.", "amount_rs": 68598808, "since_year": null, "category": "idle_assets", "id": "mahaweli-2020-25", "year": 2020, "themes": []}, {"ref": "3.2(d)", "section": "Operating Review", "summary": "Preferential leases of 3,750 acres were granted without prior ministerial approval, impact assessment, or competitive selection.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "mahaweli-2020-26", "year": 2020, "themes": []}, {"ref": "3.3", "section": "Idle Assets", "summary": "Polgolla reservoir control building is underutilised due to insufficient staff and an unvacated adjoining building.", "amount_rs": 339584727, "since_year": 2019, "category": "idle_assets", "id": "mahaweli-2020-27", "year": 2020, "themes": []}, {"ref": "3.4(a)", "section": "Contract Administration", "summary": "Rantambe office repair contract was incomplete after eight extensions, with overpayment and guarantees unrecovered.", "amount_rs": 949015, "since_year": null, "category": "procurement", "id": "mahaweli-2020-28", "year": 2020, "themes": []}, {"ref": "3.4(b)", "section": "Contract Administration", "summary": "Defence force quarters repair contract was not started within 14 days and was later terminated.", "amount_rs": 2376972, "since_year": 2020, "category": "procurement", "id": "mahaweli-2020-29", "year": 2020, "themes": []}, {"ref": "3.4(c)", "section": "Contract Administration", "summary": "Kotmale visitor centre contract produced a defective dam model, and no performance guarantee was obtained.", "amount_rs": 6990000, "since_year": 2017, "category": "procurement", "id": "mahaweli-2020-30", "year": 2020, "themes": []}, {"ref": "3.5(a)", "section": "Human Resources", "summary": "Salaries of security officers working in external institutions remain unreimbursed by those institutions.", "amount_rs": 6187072, "since_year": null, "category": "financial_loss", "id": "mahaweli-2020-31", "year": 2020, "themes": ["mahaweli-51"]}, {"ref": "3.5(b)", "section": "Human Resources", "summary": "Defence force staffing has excess officers in some posts, vacancies in others, and guards on non-security duties.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "mahaweli-2020-32", "year": 2020, "themes": []}]}, {"year": 2022, "opinion": "adverse", "prev_section": false, "late_accounts": false, "partial": true, "url": "https://www.naosl.gov.lk/web/images/audit-reports/upload/2022/statecorperation/2-xlvi/Mahaweli-Authority-1546-English.pdf", "findings": [{"ref": "1.5.1(a)", "section": "Accounting Standards", "summary": "Value of 11 major dams not assessed or disclosed, and their operating costs not capitalized.", "amount_rs": 37310000000, "since_year": null, "category": "non_compliance", "id": "mahaweli-2022-0", "year": 2022, "themes": []}, {"ref": "1.5.1(b)", "section": "Accounting Standards", "summary": "Systems and divisions did not present changes in equity, full notes, or cash flow statements as required.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "mahaweli-2022-1", "year": 2022, "themes": []}, {"ref": "1.5.1(c)", "section": "Accounting Standards", "summary": "Comparative information was not disclosed for the consolidated cash flow statement.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "mahaweli-2022-2", "year": 2022, "themes": []}, {"ref": "1.5.1(d)(i)", "section": "Accounting Standards", "summary": "Capital expenditure on assets in eight systems was wrongly charged as recurrent expenditure.", "amount_rs": 92774812, "since_year": null, "category": "accounting_error", "id": "mahaweli-2022-3", "year": 2022, "themes": ["mahaweli-52"]}, {"ref": "1.5.1(d)(ii)", "section": "Accounting Standards", "summary": "Office land and two land plots bought in 1984-1989 were not recorded under property, plant and equipment.", "amount_rs": 64320853, "since_year": 1984, "category": "accounting_error", "id": "mahaweli-2022-4", "year": 2022, "themes": ["mahaweli-55"]}, {"ref": "1.5.1(d)(iii)", "section": "Accounting Standards", "summary": "Office equipment in two project offices was only partially revalued, leaving entire asset classes incomplete.", "amount_rs": 8969442, "since_year": null, "category": "accounting_error", "id": "mahaweli-2022-5", "year": 2022, "themes": []}, {"ref": "1.5.1(e)", "section": "Accounting Standards", "summary": "Provisions not made for contingent liabilities from 366 legal cases; disclosures incomplete.", "amount_rs": 56696667, "since_year": null, "category": "non_compliance", "id": "mahaweli-2022-6", "year": 2022, "themes": []}, {"ref": "1.5.2", "section": "Accounting Policies", "summary": "Accounting policy for the Mahaweli Consolidation Project takeover adjustments was not disclosed.", "amount_rs": 121050992, "since_year": 2021, "category": "non_compliance", "id": "mahaweli-2022-7", "year": 2022, "themes": []}, {"ref": "1.5.3(a)", "section": "Accounting Deficiencies", "summary": "Assets received from three projects were only partly recorded, leaving some assets unaccounted for.", "amount_rs": 398929683, "since_year": null, "category": "accounting_error", "id": "mahaweli-2022-8", "year": 2022, "themes": []}, {"ref": "1.5.3(b)", "section": "Accounting Deficiencies", "summary": "6534 hectares of land leased for tax rent were not recognised as investment property and valued.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "mahaweli-2022-9", "year": 2022, "themes": []}, {"ref": "1.5.3(c)", "section": "Accounting Deficiencies", "summary": "Gratuity not provided for Mahaweli Security Corps staff with under five years' service, understating profit.", "amount_rs": 6338112, "since_year": null, "category": "accounting_error", "id": "mahaweli-2022-10", "year": 2022, "themes": []}, {"ref": "1.5.3(d)", "section": "Accounting Deficiencies", "summary": "Vehicle values and depreciation were overstated, and two donor-transferred vehicles were recorded late.", "amount_rs": 7044209, "since_year": 2019, "category": "accounting_error", "id": "mahaweli-2022-11", "year": 2022, "themes": []}, {"ref": "1.5.3(e)", "section": "Accounting Deficiencies", "summary": "Head office building and machinery depreciation was calculated at wrong rates, overstating expenses.", "amount_rs": 15477815, "since_year": null, "category": "accounting_error", "id": "mahaweli-2022-12", "year": 2022, "themes": []}, {"ref": "1.5.3(f)", "section": "Accounting Deficiencies", "summary": "Debit and credit balances in the 3001 fund account were not reconciled or settled.", "amount_rs": 554135228, "since_year": null, "category": "unsettled_balances", "id": "mahaweli-2022-13", "year": 2022, "themes": []}, {"ref": "1.5.3(g)", "section": "Accounting Deficiencies", "summary": "Investment in a transferred subsidiary's shares remained in accounts without board approval for transfer.", "amount_rs": 63850, "since_year": 2020, "category": "accounting_error", "id": "mahaweli-2022-14", "year": 2022, "themes": []}, {"ref": "1.5.4", "section": "Unauthorised Transactions", "summary": "Outstanding tax revenues were written off and land use fee income was debited without approval.", "amount_rs": 46478749, "since_year": null, "category": "financial_loss", "id": "mahaweli-2022-15", "year": 2022, "themes": []}, {"ref": "1.5.5(a)", "section": "Valuation", "summary": "Grants and non-exchange transactions were deferred or shown as payables instead of recognised as income.", "amount_rs": 39095160211, "since_year": null, "category": "accounting_error", "id": "mahaweli-2022-16", "year": 2022, "themes": []}, {"ref": "1.5.5(b)", "section": "Valuation", "summary": "Canal valuation of 9237.9 km was done without a qualified valuer, so its admissibility is doubtful.", "amount_rs": 74989140000, "since_year": null, "category": "accounting_error", "id": "mahaweli-2022-17", "year": 2022, "themes": []}, {"ref": "1.5.6", "section": "Missing Evidence", "summary": "Share certificates, consideration basis, and board and cabinet decisions for a livestock company investment were not provided.", "amount_rs": 10000000, "since_year": null, "category": "other", "id": "mahaweli-2022-18", "year": 2022, "themes": []}, {"ref": "1.6.1", "section": "Receivables", "summary": "Land use fees and rent receivable from granite miners and companies were not identified or accounted for.", "amount_rs": 893269386, "since_year": null, "category": "unsettled_balances", "id": "mahaweli-2022-19", "year": 2022, "themes": []}, {"ref": "1.6.2(a)", "section": "Payables", "summary": "Payables over five years and head office sundry creditor schedules did not reconcile with system records.", "amount_rs": 12440378, "since_year": null, "category": "unsettled_balances", "id": "mahaweli-2022-20", "year": 2022, "themes": []}, {"ref": "1.6.2(b)", "section": "Payables", "summary": "Amounts payable to two government agencies for three constructions were not shown in the financial statements.", "amount_rs": 22819672, "since_year": null, "category": "unsettled_balances", "id": "mahaweli-2022-21", "year": 2022, "themes": []}, {"ref": "1.6.2(c)", "section": "Payables", "summary": "Land compensation arrears interest and tax payable were not accounted for in the relevant year.", "amount_rs": 16252018, "since_year": 2018, "category": "unsettled_balances", "id": "mahaweli-2022-22", "year": 2022, "themes": []}, {"ref": "1.6.3", "section": "Advances", "summary": "Advance given to Ampara Director of Irrigation for road and paddy land works remains partly unsettled.", "amount_rs": 2900000, "since_year": 2013, "category": "unsettled_balances", "id": "mahaweli-2022-23", "year": 2022, "themes": []}, {"ref": "1.7(a)", "section": "Non-compliance", "summary": "Land permits issued without surveyed boundaries, and 184 selected persons still have no specified land.", "amount_rs": null, "since_year": 2014, "category": "non_compliance", "id": "mahaweli-2022-24", "year": 2022, "themes": []}, {"ref": "1.7(b)", "section": "Non-compliance", "summary": "Advances given for fencing and fish centre projects remained unsettled for about two years, breaching financial regulations.", "amount_rs": 24239319, "since_year": 2021, "category": "unsettled_balances", "id": "mahaweli-2022-25", "year": 2022, "themes": ["mahaweli-53"]}, {"ref": "1.7(c)", "section": "Non-compliance", "summary": "Staff released to external agencies without Cabinet approval; their salaries and overtime largely not reimbursed.", "amount_rs": 56160059, "since_year": 2020, "category": "non_compliance", "id": "mahaweli-2022-26", "year": 2022, "themes": ["mahaweli-54"]}, {"ref": "2.1", "section": "Financial Result", "summary": "Operating result turned to a loss, driven by lower government grants and higher depreciation.", "amount_rs": 1485127000, "since_year": null, "category": "financial_loss", "id": "mahaweli-2022-27", "year": 2022, "themes": []}, {"ref": "3.1", "section": "Uneconomic Transactions", "summary": "Officers were paid private house rent while Authority-owned quarters remained unused.", "amount_rs": 3098129, "since_year": null, "category": "financial_loss", "id": "mahaweli-2022-28", "year": 2022, "themes": []}, {"ref": "3.2", "section": "Identified Losses", "summary": "Planned Muthuwella agricultural project did not start; environmental study payment is a loss.", "amount_rs": 2093200, "since_year": 2020, "category": "financial_loss", "id": "mahaweli-2022-29", "year": 2022, "themes": []}, {"ref": "3.3(a)", "section": "Management Inefficiencies", "summary": "Reorganisation of Mahaweli Livestock and Agro Enterprises as a public private partnership has not started.", "amount_rs": null, "since_year": 2018, "category": "delays", "id": "mahaweli-2022-30", "year": 2022, "themes": []}, {"ref": "3.3(b)", "section": "Management Inefficiencies", "summary": "Dematagoda land and buildings were returned in 2020 but are now destroyed, and records were not provided.", "amount_rs": 915000000, "since_year": 2020, "category": "idle_assets", "id": "mahaweli-2022-31", "year": 2022, "themes": []}, {"ref": "3.3(c)", "section": "Management Inefficiencies", "summary": "Liquidation of two subsidiaries remains incomplete long after the decisions were taken.", "amount_rs": null, "since_year": 2012, "category": "delays", "id": "mahaweli-2022-32", "year": 2022, "themes": []}, {"ref": "3.3(d)", "section": "Management Inefficiencies", "summary": "43 warehouses used by the Paddy Marketing Board since 2009 have generated no rent.", "amount_rs": null, "since_year": 2009, "category": "financial_loss", "id": "mahaweli-2022-33", "year": 2022, "themes": ["mahaweli-56"]}, {"ref": "3.3(e)(i)", "section": "Management Inefficiencies", "summary": "Catchment management fees from 12 small hydropower investors were not recovered due to no tripartite agreements.", "amount_rs": 242149483, "since_year": 2021, "category": "financial_loss", "id": "mahaweli-2022-34", "year": 2022, "themes": []}, {"ref": "3.3(e)(ii)", "section": "Management Inefficiencies", "summary": "65 small hydropower plants operate without formal agreements or fee collection.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "mahaweli-2022-35", "year": 2022, "themes": []}, {"ref": "3.3(f)", "section": "Management Inefficiencies", "summary": "Granite mining land use fees from 16 businessmen were largely unrecovered, with defaults on settlement plans.", "amount_rs": 893269386, "since_year": 2009, "category": "financial_loss", "id": "mahaweli-2022-36", "year": 2022, "themes": []}, {"ref": "3.3(g)", "section": "Management Inefficiencies", "summary": "Land use structural plans have not been updated since 2011 despite changing needs.", "amount_rs": null, "since_year": 2011, "category": "other", "id": "mahaweli-2022-37", "year": 2022, "themes": []}, {"ref": "3.4(a)(i)", "section": "Operational Inefficiencies", "summary": "Sand mining land use fees were under-collected for the remaining permit period, and no officers were held responsible.", "amount_rs": 278685665, "since_year": 2016, "category": "financial_loss", "id": "mahaweli-2022-38", "year": 2022, "themes": []}, {"ref": "3.4(a)(ii)", "section": "Operational Inefficiencies", "summary": "Reserve boundaries along the Mahaweli River remain unmarked despite payment to the Survey Department.", "amount_rs": 1612300, "since_year": 2018, "category": "delays", "id": "mahaweli-2022-39", "year": 2022, "themes": []}, {"ref": "3.4(b)", "section": "Operational Inefficiencies", "summary": "Land information system is not functioning, making the expenditure fruitless.", "amount_rs": 6973405, "since_year": 2016, "category": "financial_loss", "id": "mahaweli-2022-40", "year": 2022, "themes": []}, {"ref": "3.4(c)(i)", "section": "Operational Inefficiencies", "summary": "Thousands of land slots and persons occupy reservoir reserves unlawfully, with many still not removed.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "mahaweli-2022-41", "year": 2022, "themes": []}, {"ref": "3.4(c)(ii)", "section": "Operational Inefficiencies", "summary": "Commercial construction and private tourist operations occurred on reservoir reserve land.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "mahaweli-2022-42", "year": 2022, "themes": []}, {"ref": "3.4(d)", "section": "Operational Inefficiencies", "summary": "Most plant nurseries and farms recorded losses, with weak cost control and pricing.", "amount_rs": 99881000, "since_year": null, "category": "financial_loss", "id": "mahaweli-2022-43", "year": 2022, "themes": []}, {"ref": "3.4(e)", "section": "Operational Inefficiencies", "summary": "Large allotted investment land remains undeveloped, with weak monitoring and no cancellation of idle projects.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "mahaweli-2022-44", "year": 2022, "themes": []}, {"ref": "3.4(f)", "section": "Operational Inefficiencies", "summary": "Leased land in Pollebedda was abandoned or untaxed, and required performance bonds were not obtained.", "amount_rs": 1125000, "since_year": null, "category": "financial_loss", "id": "mahaweli-2022-45", "year": 2022, "themes": []}, {"ref": "3.4(g)", "section": "Operational Inefficiencies", "summary": "Expired 30-year lease on 100 acres was not renewed, and rent collected was far below assessed value.", "amount_rs": 1500000, "since_year": 2013, "category": "non_compliance", "id": "mahaweli-2022-46", "year": 2022, "themes": []}, {"ref": "3.4(h)", "section": "Operational Inefficiencies", "summary": "Tax arrears from three long-term land lessees remain uncollected, with some land unused.", "amount_rs": 19919338, "since_year": null, "category": "unsettled_balances", "id": "mahaweli-2022-47", "year": 2022, "themes": []}, {"ref": "3.5", "section": "Underused Funds", "summary": "Treasury funds for a Mahaweli colonist loan scheme have remained idle as a bank deposit since 2006.", "amount_rs": 50000000, "since_year": 2006, "category": "idle_assets", "id": "mahaweli-2022-48", "year": 2022, "themes": []}, {"ref": "3.6(a)", "section": "Idle Assets", "summary": "Compost machinery bought for organic zone sits idle, not installed in the constructed compost yard.", "amount_rs": 20278462, "since_year": 2021, "category": "idle_assets", "id": "mahaweli-2022-49", "year": 2022, "themes": []}, {"ref": "3.6(b)", "section": "Idle Assets", "summary": "Shredding machines bought for compost production were used for cattle feed instead.", "amount_rs": 11270000, "since_year": 2021, "category": "idle_assets", "id": "mahaweli-2022-50", "year": 2022, "themes": []}, {"ref": "3.6(c)", "section": "Idle Assets", "summary": "Many reverse osmosis water plants are idle due to poor site selection and lack of maintenance.", "amount_rs": 80000000, "since_year": 2015, "category": "idle_assets", "id": "mahaweli-2022-51", "year": 2022, "themes": []}, {"ref": "3.7(a)", "section": "Project Delays", "summary": "Agricultural project started without feasibility study; environmental report incomplete and payment idle.", "amount_rs": 3211376, "since_year": 2021, "category": "delays", "id": "mahaweli-2022-52", "year": 2022, "themes": []}, {"ref": "3.7(b)", "section": "Project Delays", "summary": "Grass cultivation land not yet distributed to dairy farmers despite a 2020 completion target.", "amount_rs": 6545882, "since_year": 2020, "category": "delays", "id": "mahaweli-2022-53", "year": 2022, "themes": []}, {"ref": "3.7(c)", "section": "Project Delays", "summary": "Dairy farm project abandoned after funding was refused; advance remains unsettled.", "amount_rs": 1425000, "since_year": 2021, "category": "delays", "id": "mahaweli-2022-54", "year": 2022, "themes": []}, {"ref": "3.7(d)", "section": "Project Delays", "summary": "Seed paddy production at Rathkinda farm declined, so spending did not achieve intended results.", "amount_rs": 63897452, "since_year": 2021, "category": "financial_loss", "id": "mahaweli-2022-55", "year": 2022, "themes": []}, {"ref": "3.7(e)", "section": "Project Delays", "summary": "Half of 20 planned small hydropower projects remain incomplete despite years of spending.", "amount_rs": 1297533, "since_year": 2011, "category": "delays", "id": "mahaweli-2022-56", "year": 2022, "themes": []}, {"ref": "3.7(f)", "section": "Project Delays", "summary": "Wari Saubhagya tank programme behind schedule, with spending ahead of physical progress.", "amount_rs": 81400000, "since_year": 2022, "category": "delays", "id": "mahaweli-2022-57", "year": 2022, "themes": []}, {"ref": "3.7(g)", "section": "Project Delays", "summary": "Pollebedda quarters contract abandoned by contractor, with mobilization advance not recovered.", "amount_rs": 1417556, "since_year": 2017, "category": "procurement", "id": "mahaweli-2022-58", "year": 2022, "themes": []}, {"ref": "3.7(h)", "section": "Project Delays", "summary": "Canal rehabilitation funded by Road Development Authority has not started, leaving funds idle.", "amount_rs": 43883862, "since_year": 2021, "category": "delays", "id": "mahaweli-2022-59", "year": 2022, "themes": []}, {"ref": "3.8(a)", "section": "Contract Administration", "summary": "Bus stand contract awarded directly contrary to procurement guidelines, then abandoned; advance unrecovered.", "amount_rs": 13000000, "since_year": 2021, "category": "procurement", "id": "mahaweli-2022-60", "year": 2022, "themes": []}, {"ref": "3.8(b)", "section": "Contract Administration", "summary": "Quarters contract abandoned after advance paid; bank guarantee expired and loss not recovered.", "amount_rs": 1422931, "since_year": 2017, "category": "procurement", "id": "mahaweli-2022-61", "year": 2022, "themes": []}, {"ref": "3.8(c)", "section": "Contract Administration", "summary": "Economic centre contract awarded without site clearance; mobilization advance paid before agreement.", "amount_rs": 2062201, "since_year": 2021, "category": "procurement", "id": "mahaweli-2022-62", "year": 2022, "themes": []}, {"ref": "3.8(d)", "section": "Contract Administration", "summary": "Building work for another agency started without agreements and left incomplete, not handed over.", "amount_rs": 32096839, "since_year": 2016, "category": "procurement", "id": "mahaweli-2022-63", "year": 2022, "themes": []}, {"ref": "3.8(e)", "section": "Contract Administration", "summary": "Labour and construction contracts awarded without following procedures.", "amount_rs": 46045718, "since_year": null, "category": "procurement", "id": "mahaweli-2022-64", "year": 2022, "themes": []}]}], "coverage": "script", "latest": 2022, "years": {"2017": {"findings": 114, "repeat_findings": 0, "rupees_at_risk": 4717009040, "late_accounts": true, "prev_section": true, "partial": false}, "2020": {"findings": 33, "repeat_findings": 4, "rupees_at_risk": 597053166, "late_accounts": true, "prev_section": false, "partial": false}, "2022": {"findings": 65, "repeat_findings": 5, "rupees_at_risk": 3853590862, "late_accounts": false, "prev_section": false, "partial": true}}, "measures": {"repeat_themes": 9, "themes_all_audits": 0, "repeat_share_latest": 0.077, "flagged_in_first": 7, "still_flagged_latest": 3, "every_audit": 0}}, {"id": "rupavahini", "name": "Sri Lanka Rupavahini Corporation", "short": "SLRC", "reports": [{"year": 2017, "opinion": "qualified", "prev_section": true, "late_accounts": false, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2017/State_Corp/2nd_xpart_corporations/Sri-Lanka-Rupavahini-Corporation---E.pdf", "findings": [{"ref": "2.2.1(a)", "section": "Accounting Standards", "summary": "Accounting-error balances were netted against agents' commission payable.", "amount_rs": 5885385, "since_year": null, "category": "accounting_error", "id": "rupavahini-2017-0", "year": 2017, "themes": ["rupavahini-3"]}, {"ref": "2.2.1(b)", "section": "Accounting Standards", "summary": "Stock was carried at cost without estimating net realisable value; some was unusable or non-moving.", "amount_rs": 204463930, "since_year": null, "category": "accounting_error", "id": "rupavahini-2017-1", "year": 2017, "themes": ["rupavahini-4"]}, {"ref": "2.2.1(c)", "section": "Accounting Standards", "summary": "Short-term investments were shown as investing outflows instead of cash equivalents.", "amount_rs": 123421582, "since_year": null, "category": "accounting_error", "id": "rupavahini-2017-2", "year": 2017, "themes": []}, {"ref": "2.2.1(d)", "section": "Accounting Standards", "summary": "Fully depreciated assets remain in use; useful lives were not reviewed.", "amount_rs": 3060700551, "since_year": null, "category": "accounting_error", "id": "rupavahini-2017-3", "year": 2017, "themes": ["rupavahini-5"]}, {"ref": "2.2.1(e)", "section": "Accounting Standards", "summary": "Intangible assets shown at net value without cost and amortisation disclosed.", "amount_rs": 194741169, "since_year": null, "category": "accounting_error", "id": "rupavahini-2017-4", "year": 2017, "themes": []}, {"ref": "2.2.1(f)", "section": "Accounting Standards", "summary": "Shares in Lanka News Institution were held at cost with no fair value review.", "amount_rs": 1104000, "since_year": null, "category": "accounting_error", "id": "rupavahini-2017-5", "year": 2017, "themes": []}, {"ref": "2.2.2(a)", "section": "Accounting Deficiencies", "summary": "Economic Service Charge for 2016 and late 2017 was not provided for.", "amount_rs": 3607540, "since_year": 2016, "category": "non_compliance", "id": "rupavahini-2017-6", "year": 2017, "themes": []}, {"ref": "2.2.2(b)", "section": "Accounting Deficiencies", "summary": "Accrued costs for broadcast episodes were understated.", "amount_rs": 5995000, "since_year": null, "category": "accounting_error", "id": "rupavahini-2017-7", "year": 2017, "themes": []}, {"ref": "2.2.2(c)", "section": "Accounting Deficiencies", "summary": "Depreciation on 2016 equipment was overstated.", "amount_rs": 3389116, "since_year": 2016, "category": "accounting_error", "id": "rupavahini-2017-8", "year": 2017, "themes": []}, {"ref": "2.2.2(d)", "section": "Accounting Deficiencies", "summary": "Asset disposal proceeds were booked as income without computing gain or loss.", "amount_rs": 235050, "since_year": null, "category": "accounting_error", "id": "rupavahini-2017-9", "year": 2017, "themes": []}, {"ref": "2.2.2(e)", "section": "Accounting Deficiencies", "summary": "Capital allowances on foreign-funded equipment were not calculated.", "amount_rs": 6757073, "since_year": null, "category": "accounting_error", "id": "rupavahini-2017-10", "year": 2017, "themes": []}, {"ref": "2.2.2(f)", "section": "Accounting Deficiencies", "summary": "Accrued costs for a tele-drama were overstated.", "amount_rs": 350000, "since_year": 2016, "category": "accounting_error", "id": "rupavahini-2017-11", "year": 2017, "themes": []}, {"ref": "2.2.2(g)", "section": "Accounting Deficiencies", "summary": "Impairment provision was misstated, overstating the year's charge.", "amount_rs": 153713, "since_year": null, "category": "accounting_error", "id": "rupavahini-2017-12", "year": 2017, "themes": []}, {"ref": "2.2.2(h)", "section": "Accounting Deficiencies", "summary": "A client receivable was recorded at the wrong amount.", "amount_rs": 1440000, "since_year": null, "category": "accounting_error", "id": "rupavahini-2017-13", "year": 2017, "themes": []}, {"ref": "2.2.2(i)", "section": "Accounting Deficiencies", "summary": "Written-off work in progress was not fully added back.", "amount_rs": 183051, "since_year": null, "category": "accounting_error", "id": "rupavahini-2017-14", "year": 2017, "themes": []}, {"ref": "2.2.2(j)", "section": "Accounting Deficiencies", "summary": "Short fixed deposits were classified as non-current assets.", "amount_rs": 63421582, "since_year": null, "category": "accounting_error", "id": "rupavahini-2017-15", "year": 2017, "themes": ["rupavahini-14"]}, {"ref": "2.2.3(a)", "section": "Unexplained Differences", "summary": "VAT control account differs from tax returns without explanation.", "amount_rs": 6622988, "since_year": null, "category": "accounting_error", "id": "rupavahini-2017-16", "year": 2017, "themes": []}, {"ref": "2.2.3(b)", "section": "Unexplained Differences", "summary": "Accumulated depreciation differs from the schedule without explanation.", "amount_rs": 12956969, "since_year": null, "category": "accounting_error", "id": "rupavahini-2017-17", "year": 2017, "themes": []}, {"ref": "2.2.4", "section": "Lack of Evidence", "summary": "Evidence for agent commission, spare parts stock and land was not given to audit.", "amount_rs": 336519619, "since_year": null, "category": "other", "id": "rupavahini-2017-18", "year": 2017, "themes": []}, {"ref": "2.3(a)(i)", "section": "Client Debtors", "summary": "Client debtors of Rs. 537 million, much of it likely irrecoverable, are straining liquidity.", "amount_rs": 537168950, "since_year": null, "category": "unsettled_balances", "id": "rupavahini-2017-19", "year": 2017, "themes": []}, {"ref": "2.3(a)(ii)", "section": "Client Debtors", "summary": "Eighteen debtors owing over Rs. 5 million each make up nearly half the balance.", "amount_rs": 255272099, "since_year": null, "category": "unsettled_balances", "id": "rupavahini-2017-20", "year": 2017, "themes": []}, {"ref": "2.3(a)(iii)", "section": "Client Debtors", "summary": "Employee debtor balances were recommended for write-off.", "amount_rs": 21553776, "since_year": null, "category": "unsettled_balances", "id": "rupavahini-2017-21", "year": 2017, "themes": []}, {"ref": "2.3(a)(iv)", "section": "Client Debtors", "summary": "Five government institutions still owe for 2016-17 programme production.", "amount_rs": 4440000, "since_year": 2016, "category": "unsettled_balances", "id": "rupavahini-2017-22", "year": 2017, "themes": []}, {"ref": "2.3(a)(v)", "section": "Client Debtors", "summary": "Debts older than six years from 132 debtors may be time-barred because no cases were filed.", "amount_rs": 70182818, "since_year": null, "category": "unsettled_balances", "id": "rupavahini-2017-23", "year": 2017, "themes": ["rupavahini-6"]}, {"ref": "2.3(a)(vi)", "section": "Client Debtors", "summary": "Clients withheld payment until all adverts aired, delaying receipts.", "amount_rs": null, "since_year": null, "category": "delays", "id": "rupavahini-2017-24", "year": 2017, "themes": []}, {"ref": "2.3(b)", "section": "Sundry Debtors", "summary": "Sundry debtors include sums owed since 1995 by three institutions.", "amount_rs": 82795918, "since_year": 1995, "category": "unsettled_balances", "id": "rupavahini-2017-25", "year": 2017, "themes": []}, {"ref": "2.3(c)(i)", "section": "Advances", "summary": "An advance paid to a sports association in 2014 remains unsettled.", "amount_rs": 1200000, "since_year": 2014, "category": "unsettled_balances", "id": "rupavahini-2017-26", "year": 2017, "themes": []}, {"ref": "2.3(c)(ii)", "section": "Advances", "summary": "Costs of a cancelled concert were not recovered.", "amount_rs": 600203, "since_year": 2017, "category": "unsettled_balances", "id": "rupavahini-2017-27", "year": 2017, "themes": []}, {"ref": "2.3(c)(iii)", "section": "Advances", "summary": "Staff travel and other advances remain unsettled past the deadline.", "amount_rs": 552000, "since_year": 2015, "category": "unsettled_balances", "id": "rupavahini-2017-28", "year": 2017, "themes": []}, {"ref": "2.3(d)(i)", "section": "Payables", "summary": "Dividend tax on 2011 profits remains unpaid to the Treasury.", "amount_rs": 32368342, "since_year": 2011, "category": "unsettled_balances", "id": "rupavahini-2017-29", "year": 2017, "themes": []}, {"ref": "2.3(d)(ii)", "section": "Payables", "summary": "Countertrade balances from 2014-15 sit in creditors without agreements.", "amount_rs": 3520954, "since_year": 2014, "category": "accounting_error", "id": "rupavahini-2017-30", "year": 2017, "themes": []}, {"ref": "2.3(d)(iii)", "section": "Payables", "summary": "Credit balances from 2011-2015 remain unsettled.", "amount_rs": 4398022, "since_year": 2011, "category": "unsettled_balances", "id": "rupavahini-2017-31", "year": 2017, "themes": []}, {"ref": "2.4(a)", "section": "Non-compliance", "summary": "Eleven executives did not submit asset and liability declarations.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rupavahini-2017-32", "year": 2017, "themes": []}, {"ref": "2.4(b)", "section": "Non-compliance", "summary": "Fee deductions were held as liabilities instead of credited to the Consolidated Fund.", "amount_rs": 1479184, "since_year": null, "category": "non_compliance", "id": "rupavahini-2017-33", "year": 2017, "themes": []}, {"ref": "2.4(c)(i)", "section": "Non-compliance", "summary": "Replies to 2016 and 2017 audit queries were not provided.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rupavahini-2017-34", "year": 2017, "themes": []}, {"ref": "2.4(c)(ii)", "section": "Non-compliance", "summary": "Ad hoc sub-imprests exceeded limits and went to non-staff officers.", "amount_rs": 16625475, "since_year": null, "category": "non_compliance", "id": "rupavahini-2017-35", "year": 2017, "themes": ["rupavahini-17"]}, {"ref": "2.4(c)(iii)", "section": "Non-compliance", "summary": "Advances granted 2013-2017 remain unsettled.", "amount_rs": 5439528, "since_year": 2013, "category": "unsettled_balances", "id": "rupavahini-2017-36", "year": 2017, "themes": []}, {"ref": "2.4(c)(iv)", "section": "Non-compliance", "summary": "Cancelled cheques from 2013-2016 were booked as liabilities.", "amount_rs": 9412058, "since_year": 2013, "category": "accounting_error", "id": "rupavahini-2017-37", "year": 2017, "themes": []}, {"ref": "2.4(d)", "section": "Non-compliance", "summary": "Four officers got travel expenses on top of incidental allowances.", "amount_rs": 174928, "since_year": null, "category": "non_compliance", "id": "rupavahini-2017-38", "year": 2017, "themes": []}, {"ref": "2.4(e)(i)", "section": "Circular PED/12", "summary": "The draft annual report was not given to the Auditor General within 60 days.", "amount_rs": null, "since_year": null, "category": "delays", "id": "rupavahini-2017-39", "year": 2017, "themes": ["rupavahini-139"]}, {"ref": "2.4(e)(ii)", "section": "Circular PED/12", "summary": "Twelve acting appointments exceeded three months, some for years.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rupavahini-2017-40", "year": 2017, "themes": []}, {"ref": "2.4(e)(iii)", "section": "Circular PED 01/2015", "summary": "Fuel and travel allowances were paid to 151 officers not entitled to them.", "amount_rs": 11271954, "since_year": null, "category": "non_compliance", "id": "rupavahini-2017-41", "year": 2017, "themes": ["rupavahini-8"]}, {"ref": "2.4(e)(iii)", "section": "Circular PED 01/2015", "summary": "Excess fuel was used without approval.", "amount_rs": 838811, "since_year": null, "category": "non_compliance", "id": "rupavahini-2017-42", "year": 2017, "themes": []}, {"ref": "2.4(e)(iv)", "section": "Circular PED 03/2017", "summary": "Staff bonuses of Rs. 45,000 each exceeded the Rs. 5,000 limit.", "amount_rs": 41514627, "since_year": null, "category": "non_compliance", "id": "rupavahini-2017-43", "year": 2017, "themes": []}, {"ref": "2.4(e)(iv)", "section": "Circular PED 03/2017", "summary": "Bonuses paid 2012-2016 broke circular instructions.", "amount_rs": 207328836, "since_year": 2012, "category": "non_compliance", "id": "rupavahini-2017-44", "year": 2017, "themes": []}, {"ref": "2.4(e)(iv)", "section": "Circular PED 03/2017", "summary": "Bonuses were paid despite a loss, without prior approval.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rupavahini-2017-45", "year": 2017, "themes": []}, {"ref": "2.4(e)(iv)", "section": "Circular PED 03/2017", "summary": "Bonus gift vouchers expired unused.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "rupavahini-2017-46", "year": 2017, "themes": []}, {"ref": "2.4(e)(v)", "section": "Circulars PED 04, 58", "summary": "The Chairman has received an unapproved extra allowance since October 2010.", "amount_rs": 2610000, "since_year": 2010, "category": "non_compliance", "id": "rupavahini-2017-47", "year": 2017, "themes": ["rupavahini-7"]}, {"ref": "2.4(f)", "section": "Public Administration Circulars", "summary": "No Citizens' Charter was introduced as Cabinet required.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rupavahini-2017-48", "year": 2017, "themes": []}, {"ref": "2.4(g)", "section": "Credit Policy", "summary": "Corporate guarantees were not obtained from credit clients.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rupavahini-2017-49", "year": 2017, "themes": []}, {"ref": "2.4(g)", "section": "Credit Policy", "summary": "Rs. 384.7 million of debtors were past the 30-day credit period, some up to five years.", "amount_rs": 384684130, "since_year": null, "category": "unsettled_balances", "id": "rupavahini-2017-50", "year": 2017, "themes": []}, {"ref": "2.4(g)", "section": "Credit Policy", "summary": "Overdue penalties and service suspensions were not applied.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rupavahini-2017-51", "year": 2017, "themes": []}, {"ref": "2.4(g)", "section": "Credit Policy", "summary": "No annual agreements were signed with advertising agents.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rupavahini-2017-52", "year": 2017, "themes": []}, {"ref": "2.4(g)", "section": "Credit Policy", "summary": "Legal action was not taken against most debtors overdue by six months.", "amount_rs": null, "since_year": null, "category": "unsettled_balances", "id": "rupavahini-2017-53", "year": 2017, "themes": ["rupavahini-6"]}, {"ref": "2.5", "section": "Without Adequate Authority", "summary": "An advance for a planned European satellite channel was paid without agreement or Finance Ministry approval and not recovered.", "amount_rs": 3454279, "since_year": 2015, "category": "non_compliance", "id": "rupavahini-2017-54", "year": 2017, "themes": ["rupavahini-12"]}, {"ref": "3.1", "section": "Financial Results", "summary": "The corporation reported a deficit for 2017.", "amount_rs": 193927831, "since_year": null, "category": "financial_loss", "id": "rupavahini-2017-55", "year": 2017, "themes": []}, {"ref": "3.2(a)", "section": "Analytical Review", "summary": "The accumulated fund fell 66 percent during the year.", "amount_rs": 353908501, "since_year": null, "category": "financial_loss", "id": "rupavahini-2017-56", "year": 2017, "themes": []}, {"ref": "3.2(b)", "section": "Analytical Review", "summary": "Five-year results show a cumulative loss, breaching the Finance Act requirement to recover deficits.", "amount_rs": 998436000, "since_year": null, "category": "financial_loss", "id": "rupavahini-2017-57", "year": 2017, "themes": ["rupavahini-10"]}, {"ref": "3.3(a)", "section": "Legal Action", "summary": "Ten compensation cases against the corporation were not disclosed.", "amount_rs": 745540000, "since_year": null, "category": "other", "id": "rupavahini-2017-58", "year": 2017, "themes": []}, {"ref": "3.3(b)", "section": "Legal Action", "summary": "Recovery cases against fourteen debtors are stalled.", "amount_rs": 35128251, "since_year": null, "category": "unsettled_balances", "id": "rupavahini-2017-59", "year": 2017, "themes": []}, {"ref": "3.3(c)", "section": "Legal Action", "summary": "A human rights case over a 2008 broadcast stoppage incurred legal fees.", "amount_rs": 1182650, "since_year": 2008, "category": "other", "id": "rupavahini-2017-60", "year": 2017, "themes": []}, {"ref": "3.3(d)", "section": "Legal Action", "summary": "Recovery cases against three companies remain pending.", "amount_rs": 61191484, "since_year": null, "category": "unsettled_balances", "id": "rupavahini-2017-61", "year": 2017, "themes": []}, {"ref": "4.1.1(a)", "section": "Planning", "summary": "Planned tasks were not implemented due to financial difficulties.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rupavahini-2017-62", "year": 2017, "themes": []}, {"ref": "4.1.1(b)", "section": "Planning", "summary": "The Treasury-appointed director attended only six of ten board meetings.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rupavahini-2017-63", "year": 2017, "themes": []}, {"ref": "4.1.2(a)", "section": "Activities", "summary": "Many planned objectives were not started or finished.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rupavahini-2017-64", "year": 2017, "themes": []}, {"ref": "4.1.2(b)", "section": "Activities", "summary": "Airtime sales missed plan, producing a loss instead of a profit.", "amount_rs": 193000000, "since_year": null, "category": "financial_loss", "id": "rupavahini-2017-65", "year": 2017, "themes": []}, {"ref": "4.1.2(c)", "section": "Activities", "summary": "Six of ten tele-dramas bought and aired made losses.", "amount_rs": 11763441, "since_year": null, "category": "financial_loss", "id": "rupavahini-2017-66", "year": 2017, "themes": ["rupavahini-16"]}, {"ref": "4.1.2(d)", "section": "Activities", "summary": "Eight programmes earned only marginal profit.", "amount_rs": 1794139, "since_year": null, "category": "financial_loss", "id": "rupavahini-2017-67", "year": 2017, "themes": []}, {"ref": "4.1.2(e)", "section": "Activities", "summary": "Capital allowances were not claimed and clearance costs only partly reimbursed.", "amount_rs": 2363177, "since_year": null, "category": "financial_loss", "id": "rupavahini-2017-68", "year": 2017, "themes": []}, {"ref": "4.2(a)", "section": "Management", "summary": "Right-to-information requests were rejected without reasons.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rupavahini-2017-69", "year": 2017, "themes": []}, {"ref": "4.2(b)", "section": "Management", "summary": "Amortisation was charged on purchased programmes that were not aired.", "amount_rs": 27088238, "since_year": null, "category": "financial_loss", "id": "rupavahini-2017-70", "year": 2017, "themes": []}, {"ref": "4.2(c)", "section": "Management", "summary": "Airtime was sold at 55 to 83 percent discounts.", "amount_rs": 99664099, "since_year": null, "category": "financial_loss", "id": "rupavahini-2017-71", "year": 2017, "themes": []}, {"ref": "4.2(d)", "section": "Management", "summary": "A contra-traded drama made a loss.", "amount_rs": 772090, "since_year": null, "category": "financial_loss", "id": "rupavahini-2017-72", "year": 2017, "themes": []}, {"ref": "4.2(e)", "section": "Management", "summary": "Scholarship exam paper sets were bought without a sales plan and many went unsold.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "rupavahini-2017-73", "year": 2017, "themes": []}, {"ref": "4.2(f)", "section": "Management", "summary": "Airtime was given to a newspaper agency in 2014 without an agreement; the promised service was not provided.", "amount_rs": 3030564, "since_year": 2014, "category": "financial_loss", "id": "rupavahini-2017-74", "year": 2017, "themes": []}, {"ref": "4.2(g)", "section": "Management", "summary": "Discounts over 55 percent cut revenue and inflated debtors.", "amount_rs": null, "since_year": null, "category": "financial_loss", "id": "rupavahini-2017-75", "year": 2017, "themes": []}, {"ref": "4.2(h)", "section": "Management", "summary": "Lanka News Institution shares were bought without approval; no dividends or certificates exist.", "amount_rs": 1104000, "since_year": 1985, "category": "non_compliance", "id": "rupavahini-2017-76", "year": 2017, "themes": ["rupavahini-138"]}, {"ref": "4.2(i)", "section": "Management", "summary": "Invoices were issued only after airtime was fully provided, weakening recovery.", "amount_rs": null, "since_year": null, "category": "unsettled_balances", "id": "rupavahini-2017-77", "year": 2017, "themes": []}, {"ref": "4.2(j)", "section": "Management", "summary": "An overseas charity tour lasted ten days for a two-day event.", "amount_rs": 1925924, "since_year": 2017, "category": "financial_loss", "id": "rupavahini-2017-78", "year": 2017, "themes": []}, {"ref": "4.3(a)", "section": "Operating Activities", "summary": "Overdraft limits were exceeded 22 times, with heavy interest costs.", "amount_rs": 30415053, "since_year": null, "category": "financial_loss", "id": "rupavahini-2017-79", "year": 2017, "themes": ["rupavahini-9"]}, {"ref": "4.3(b)", "section": "Operating Activities", "summary": "Cassettes lent to officers since 2000 remain unreturned with no recovery action.", "amount_rs": 8260435, "since_year": 2000, "category": "idle_assets", "id": "rupavahini-2017-80", "year": 2017, "themes": ["rupavahini-15"]}, {"ref": "4.3(c)", "section": "Operating Activities", "summary": "Salaries of a seconded officer were written off after reimbursement was refused.", "amount_rs": 347150, "since_year": 2014, "category": "unsettled_balances", "id": "rupavahini-2017-81", "year": 2017, "themes": []}, {"ref": "4.4(a)", "section": "Contentious Transactions", "summary": "Three staff released to a regulator personally received production money.", "amount_rs": 64383813, "since_year": 2015, "category": "governance_hr", "id": "rupavahini-2017-82", "year": 2017, "themes": []}, {"ref": "4.4(b)", "section": "Contentious Transactions", "summary": "Unapproved rent and accommodation allowances were paid.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rupavahini-2017-83", "year": 2017, "themes": []}, {"ref": "4.4(d)", "section": "Contentious Transactions", "summary": "Alcohol was served at events and bills listed fake addresses.", "amount_rs": 1040973, "since_year": null, "category": "non_compliance", "id": "rupavahini-2017-84", "year": 2017, "themes": []}, {"ref": "4.5(a)(i)", "section": "Apparent Irregularities", "summary": "Officers' trophy trip costs were paid from sponsorship funds.", "amount_rs": 1274808, "since_year": null, "category": "non_compliance", "id": "rupavahini-2017-85", "year": 2017, "themes": []}, {"ref": "4.5(a)(ii)", "section": "Apparent Irregularities", "summary": "Artistes were overpaid beyond approved rates.", "amount_rs": 117500, "since_year": null, "category": "non_compliance", "id": "rupavahini-2017-86", "year": 2017, "themes": []}, {"ref": "4.5(a)(iii)", "section": "Apparent Irregularities", "summary": "Sponsors got airtime at deep discounts, causing a loss.", "amount_rs": 63885000, "since_year": null, "category": "financial_loss", "id": "rupavahini-2017-87", "year": 2017, "themes": []}, {"ref": "4.5(c)", "section": "Apparent Irregularities", "summary": "A 2008 fuel supply deposit has not been recovered.", "amount_rs": 425500, "since_year": 2008, "category": "unsettled_balances", "id": "rupavahini-2017-88", "year": 2017, "themes": []}, {"ref": "4.5(d)", "section": "Apparent Irregularities", "summary": "VAT was under-invoiced on a client sale.", "amount_rs": 997200, "since_year": null, "category": "non_compliance", "id": "rupavahini-2017-89", "year": 2017, "themes": []}, {"ref": "4.6", "section": "Idle Assets", "summary": "Spare parts unused for over ten years were not verified or disposed of.", "amount_rs": 18052749, "since_year": null, "category": "idle_assets", "id": "rupavahini-2017-90", "year": 2017, "themes": []}, {"ref": "4.7", "section": "Uneconomic Transactions", "summary": "Equipment was repeatedly rented instead of bought.", "amount_rs": 12238972, "since_year": null, "category": "procurement", "id": "rupavahini-2017-91", "year": 2017, "themes": []}, {"ref": "4.8(a)", "section": "Identified Losses", "summary": "Rs. 10 million for airtime under an oral agreement remains unrecovered.", "amount_rs": 10000000, "since_year": 2014, "category": "financial_loss", "id": "rupavahini-2017-92", "year": 2017, "themes": []}, {"ref": "4.8(b)", "section": "Identified Losses", "summary": "Bonds of departed technical assistants were not recovered.", "amount_rs": 435684, "since_year": 2005, "category": "unsettled_balances", "id": "rupavahini-2017-93", "year": 2017, "themes": []}, {"ref": "4.9", "section": "Land Title", "summary": "The eight-acre head office land has had no legal title transfer for about 35 years.", "amount_rs": 46018720, "since_year": 1982, "category": "other", "id": "rupavahini-2017-94", "year": 2017, "themes": ["rupavahini-11"]}, {"ref": "4.10(a)(i)", "section": "Staff Administration", "summary": "381 permanent vacancies, 35 excess posts and 89 acting posts.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rupavahini-2017-95", "year": 2017, "themes": []}, {"ref": "4.10(a)(ii)", "section": "Staff Administration", "summary": "Seventeen staff were hired for posts outside the approved cadre.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rupavahini-2017-96", "year": 2017, "themes": ["rupavahini-13"]}, {"ref": "4.10(a)(iii)", "section": "Staff Administration", "summary": "Thirty-five officers were recruited beyond approved numbers.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rupavahini-2017-97", "year": 2017, "themes": []}, {"ref": "4.10(a)(iv)", "section": "Staff Administration", "summary": "Many posts are held personally, with casual or contract staff in them.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rupavahini-2017-98", "year": 2017, "themes": []}, {"ref": "4.10(b)", "section": "Staff Administration", "summary": "An unapproved working director received allowances, fuel and a vehicle.", "amount_rs": 415534, "since_year": 2017, "category": "governance_hr", "id": "rupavahini-2017-99", "year": 2017, "themes": []}, {"ref": "4.11", "section": "Market Share", "summary": "Market share fell from 6.7 to 4.2 percent between 2014 and 2017 with no corrective action.", "amount_rs": null, "since_year": 2014, "category": "governance_hr", "id": "rupavahini-2017-100", "year": 2017, "themes": []}, {"ref": "4.12(a)", "section": "Vehicles", "summary": "Ten vehicles out of service for two years; four motorcycles idle over ten years.", "amount_rs": 463200, "since_year": null, "category": "idle_assets", "id": "rupavahini-2017-101", "year": 2017, "themes": []}, {"ref": "4.12(b)", "section": "Vehicles", "summary": "Rented vehicles were used alongside the owned fleet at Rs. 20 million rent.", "amount_rs": 20028718, "since_year": null, "category": "procurement", "id": "rupavahini-2017-102", "year": 2017, "themes": []}, {"ref": "5.1(a)", "section": "Sustainable Development", "summary": "No milestones were set for 2030 targets.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rupavahini-2017-103", "year": 2017, "themes": []}, {"ref": "5.1(b)", "section": "Sustainable Development", "summary": "No data collection exists for the 2030 agenda.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rupavahini-2017-104", "year": 2017, "themes": []}, {"ref": "5.1(c)", "section": "Sustainable Development", "summary": "Coordination on SDGs was very weak.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rupavahini-2017-105", "year": 2017, "themes": []}, {"ref": "6.1(a)", "section": "Internal Audit", "summary": "Management did not act on many internal audit recommendations.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rupavahini-2017-106", "year": 2017, "themes": []}, {"ref": "6.1(b)", "section": "Internal Audit", "summary": "Internal audit is over-staffed but under-qualified.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rupavahini-2017-107", "year": 2017, "themes": []}, {"ref": "6.1(c)", "section": "Internal Audit", "summary": "Eleven internal audit queries from 2014-2017 got no reply.", "amount_rs": null, "since_year": 2014, "category": "governance_hr", "id": "rupavahini-2017-108", "year": 2017, "themes": []}, {"ref": "6.2", "section": "Procurement", "summary": "No procurement plan was prepared for 2017.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "rupavahini-2017-109", "year": 2017, "themes": []}, {"ref": "6.3", "section": "Budgetary Control", "summary": "Results varied from budget by 26 to 734 percent.", "amount_rs": null, "since_year": null, "category": "other", "id": "rupavahini-2017-110", "year": 2017, "themes": []}, {"ref": "6.4", "section": "Annual Reports", "summary": "2014 and 2015 annual reports had not been tabled in Parliament by April 2018.", "amount_rs": null, "since_year": 2014, "category": "delays", "id": "rupavahini-2017-111", "year": 2017, "themes": []}, {"ref": "6.5(a)", "section": "Unresolved Audit Paragraphs", "summary": "Transport allowances paid to an ineligible officer remain unrecovered.", "amount_rs": 1059810, "since_year": 2005, "category": "unsettled_balances", "id": "rupavahini-2017-112", "year": 2017, "themes": []}, {"ref": "6.5(b)", "section": "Unresolved Audit Paragraphs", "summary": "The land ownership dispute remains unresolved despite a 2014 Cabinet decision.", "amount_rs": 46018720, "since_year": 2014, "category": "unsettled_balances", "id": "rupavahini-2017-113", "year": 2017, "themes": ["rupavahini-11"]}, {"ref": "6.5(c)", "section": "Unresolved Audit Paragraphs", "summary": "A private media company used facilities without agreement; charges unrecovered.", "amount_rs": 3622274, "since_year": 2012, "category": "unsettled_balances", "id": "rupavahini-2017-114", "year": 2017, "themes": []}, {"ref": "7(a)", "section": "Systems and Control", "summary": "Weak controls over advances, dishonoured cheques, credit limits and contra deals.", "amount_rs": null, "since_year": null, "category": "other", "id": "rupavahini-2017-115", "year": 2017, "themes": []}, {"ref": "7(b)", "section": "Systems and Control", "summary": "Allowances were paid contrary to circulars.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rupavahini-2017-116", "year": 2017, "themes": []}, {"ref": "7(c)", "section": "Systems and Control", "summary": "Appointments were made to unapproved posts and acting posts kept long-term.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rupavahini-2017-117", "year": 2017, "themes": []}, {"ref": "7(d)", "section": "Systems and Control", "summary": "Too little was done to protect television market share.", "amount_rs": null, "since_year": null, "category": "other", "id": "rupavahini-2017-118", "year": 2017, "themes": []}, {"ref": "7(e)", "section": "Systems and Control", "summary": "Internal audit findings were not rectified.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rupavahini-2017-119", "year": 2017, "themes": []}]}, {"year": 2020, "opinion": "qualified", "prev_section": false, "late_accounts": false, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2020/corporation/2-xvi/Sri-Lanka-Rupawahini-Corporation--E.pdf", "findings": [{"ref": "1.5.1", "section": "Internal Control", "summary": "Internal accounting controls were insufficient for reliable reporting.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "rupavahini-2020-0", "year": 2020, "themes": []}, {"ref": "1.5.2(a)", "section": "Accounting Standards", "summary": "Agency commission payable was set off against commission receivable.", "amount_rs": 97969813, "since_year": null, "category": "accounting_error", "id": "rupavahini-2020-1", "year": 2020, "themes": ["rupavahini-3"]}, {"ref": "1.5.2(b)", "section": "Accounting Standards", "summary": "Stock was carried at cost without net realisable value, including unusable non-moving items held for years.", "amount_rs": 201080934, "since_year": null, "category": "accounting_error", "id": "rupavahini-2020-2", "year": 2020, "themes": ["rupavahini-4"]}, {"ref": "1.5.2(c)", "section": "Accounting Standards", "summary": "Fully depreciated assets still in use were not revalued.", "amount_rs": 3386515041, "since_year": null, "category": "accounting_error", "id": "rupavahini-2020-3", "year": 2020, "themes": ["rupavahini-5"]}, {"ref": "1.5.2(d)", "section": "Accounting Standards", "summary": "Grant amortisation was overstated.", "amount_rs": 4966575, "since_year": 2019, "category": "accounting_error", "id": "rupavahini-2020-4", "year": 2020, "themes": []}, {"ref": "1.5.3", "section": "Accounting Deficiencies", "summary": "The system could not age the agency commission payable balance.", "amount_rs": 87282685, "since_year": null, "category": "accounting_error", "id": "rupavahini-2020-5", "year": 2020, "themes": []}, {"ref": "1.5.4(a)", "section": "Unreconciled Records", "summary": "Cumulative depreciation does not agree with subsidiary records.", "amount_rs": 8904327, "since_year": null, "category": "accounting_error", "id": "rupavahini-2020-6", "year": 2020, "themes": []}, {"ref": "1.5.4(b)", "section": "Unreconciled Records", "summary": "A savings account was wrongly classified as an investment.", "amount_rs": 5362625, "since_year": null, "category": "accounting_error", "id": "rupavahini-2020-7", "year": 2020, "themes": []}, {"ref": "1.5.5(a)", "section": "Going Concern", "summary": "Net assets fell sharply, with continuing losses and overdrafts raising going-concern doubts.", "amount_rs": 1028727107, "since_year": 2015, "category": "financial_loss", "id": "rupavahini-2020-8", "year": 2020, "themes": []}, {"ref": "1.5.6(a)", "section": "Missing Evidence", "summary": "No ownership evidence for Lanka Puwath shares; the company no longer operates.", "amount_rs": 1104000, "since_year": 1985, "category": "other", "id": "rupavahini-2020-9", "year": 2020, "themes": []}, {"ref": "1.5.6(b)", "section": "Missing Evidence", "summary": "A contra deal with no written agreement and no evidence the service was received.", "amount_rs": 3030564, "since_year": null, "category": "non_compliance", "id": "rupavahini-2020-10", "year": 2020, "themes": []}, {"ref": "1.6.1", "section": "Receivables", "summary": "Large debtor balances, including a disputed Rs. 10 million from a state bank, remain uncollected.", "amount_rs": 229200950, "since_year": null, "category": "unsettled_balances", "id": "rupavahini-2020-11", "year": 2020, "themes": []}, {"ref": "1.6.1", "section": "Receivables", "summary": "Debtors over five years old remain unrecovered, mostly without legal action.", "amount_rs": 97117914, "since_year": 2015, "category": "unsettled_balances", "id": "rupavahini-2020-12", "year": 2020, "themes": ["rupavahini-6"]}, {"ref": "1.7(a)(i)", "section": "Non-compliance", "summary": "Ad hoc imprests over the Rs. 100,000 limit were issued 46 times.", "amount_rs": 40406563, "since_year": null, "category": "non_compliance", "id": "rupavahini-2020-13", "year": 2020, "themes": ["rupavahini-17"]}, {"ref": "1.7(a)(ii)", "section": "Non-compliance", "summary": "Ad hoc imprests stayed unsettled for over a year instead of 10 days.", "amount_rs": 6606962, "since_year": null, "category": "unsettled_balances", "id": "rupavahini-2020-14", "year": 2020, "themes": ["rupavahini-18"]}, {"ref": "1.7(b)", "section": "Non-compliance", "summary": "The Chairman received extra allowances beyond circular limits, approved since 2010.", "amount_rs": 548388, "since_year": 2010, "category": "non_compliance", "id": "rupavahini-2020-15", "year": 2020, "themes": ["rupavahini-7"]}, {"ref": "1.7(c)(i)", "section": "Non-compliance", "summary": "Transport and fuel allowances were paid to 99 officers not entitled to them.", "amount_rs": 8203940, "since_year": null, "category": "non_compliance", "id": "rupavahini-2020-16", "year": 2020, "themes": ["rupavahini-8"]}, {"ref": "1.8(a)", "section": "Financial Management", "summary": "Overdraft limits were exceeded nearly every month, with heavy interest.", "amount_rs": 29085302, "since_year": null, "category": "financial_loss", "id": "rupavahini-2020-17", "year": 2020, "themes": ["rupavahini-9"]}, {"ref": "2.1", "section": "Financial Result", "summary": "Operating loss of Rs. 234.3 million.", "amount_rs": 234300093, "since_year": null, "category": "financial_loss", "id": "rupavahini-2020-18", "year": 2020, "themes": []}, {"ref": "2.2", "section": "Trend Analysis", "summary": "Airtime sales revenue fell about 40 percent.", "amount_rs": null, "since_year": null, "category": "financial_loss", "id": "rupavahini-2020-19", "year": 2020, "themes": []}, {"ref": "2.3", "section": "Ratio Analysis", "summary": "Profit margins turned negative and liquidity kept falling.", "amount_rs": null, "since_year": null, "category": "financial_loss", "id": "rupavahini-2020-20", "year": 2020, "themes": []}, {"ref": "3.1(a)", "section": "Management Inefficiencies", "summary": "Five-year losses breached the Finance Act requirement to restore surplus.", "amount_rs": 943832028, "since_year": null, "category": "financial_loss", "id": "rupavahini-2020-21", "year": 2020, "themes": ["rupavahini-10"]}, {"ref": "3.1(b)", "section": "Management Inefficiencies", "summary": "Title to the eight-acre Colombo 07 land was still not transferred.", "amount_rs": null, "since_year": 1982, "category": "other", "id": "rupavahini-2020-22", "year": 2020, "themes": ["rupavahini-11"]}, {"ref": "3.1(c)", "section": "Management Inefficiencies", "summary": "The unapproved advance for a European TV channel is still unrecovered after the project was abandoned.", "amount_rs": 3454279, "since_year": 2015, "category": "unsettled_balances", "id": "rupavahini-2020-23", "year": 2020, "themes": ["rupavahini-12"]}, {"ref": "3.2", "section": "Operating Inefficiencies", "summary": "Airtime worth Rs. 30.25 million was given to 80 programmes without charging.", "amount_rs": 30250006, "since_year": null, "category": "financial_loss", "id": "rupavahini-2020-24", "year": 2020, "themes": []}, {"ref": "3.2.1", "section": "Human Resources", "summary": "Many posts vacant while staff were hired outside the approved cadre.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rupavahini-2020-25", "year": 2020, "themes": ["rupavahini-13"]}]}, {"year": 2022, "opinion": "qualified", "prev_section": false, "late_accounts": false, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2022/statecorperation/2-X/Sri-Lanka-Rupavahini-Corporation--E.pdf", "findings": [{"ref": "1.5.1(a)", "section": "Accounting Standards", "summary": "Short-term fixed deposits were shown as non-current assets.", "amount_rs": 232373251, "since_year": 2012, "category": "accounting_error", "id": "rupavahini-2022-0", "year": 2022, "themes": ["rupavahini-14"]}, {"ref": "1.5.1(b)", "section": "Accounting Standards", "summary": "Fully depreciated assets still in use were not disclosed.", "amount_rs": 3562150536, "since_year": null, "category": "accounting_error", "id": "rupavahini-2022-1", "year": 2022, "themes": ["rupavahini-5"]}, {"ref": "1.5.1(c)", "section": "Accounting Standards", "summary": "Key management pay was not disclosed.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "rupavahini-2022-2", "year": 2022, "themes": []}, {"ref": "1.5.1(d)", "section": "Accounting Standards", "summary": "Fully depreciated software was classified under equipment.", "amount_rs": 9542602, "since_year": null, "category": "accounting_error", "id": "rupavahini-2022-3", "year": 2022, "themes": []}, {"ref": "1.5.3", "section": "Accounting Policies", "summary": "Non-moving stock was not provided for.", "amount_rs": 415682, "since_year": null, "category": "accounting_error", "id": "rupavahini-2022-4", "year": 2022, "themes": ["rupavahini-4"]}, {"ref": "1.5.4", "section": "Accounting Deficiencies", "summary": "Rent and electricity recovery cases are pending and a court recovery was not disclosed.", "amount_rs": 11191484, "since_year": null, "category": "unsettled_balances", "id": "rupavahini-2022-5", "year": 2022, "themes": []}, {"ref": "1.5.5(a)", "section": "Going Concern", "summary": "Net assets turned negative and accumulated losses grew sharply.", "amount_rs": 351202545, "since_year": null, "category": "financial_loss", "id": "rupavahini-2022-6", "year": 2022, "themes": []}, {"ref": "1.5.5(b)", "section": "Going Concern", "summary": "Working capital became deeply negative.", "amount_rs": 567595278, "since_year": 2021, "category": "financial_loss", "id": "rupavahini-2022-7", "year": 2022, "themes": []}, {"ref": "1.5.6(a)", "section": "Missing Evidence", "summary": "Records on allowances, vehicles, free broadcasts and drama purchases were not given to audit.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "rupavahini-2022-8", "year": 2022, "themes": []}, {"ref": "1.5.6(b)", "section": "Missing Evidence", "summary": "No bank confirmations for the overdraft balance.", "amount_rs": 344739442, "since_year": null, "category": "other", "id": "rupavahini-2022-9", "year": 2022, "themes": []}, {"ref": "1.6.1(a)", "section": "Receivables", "summary": "Most client debtor balances were unconfirmed.", "amount_rs": 333760980, "since_year": null, "category": "unsettled_balances", "id": "rupavahini-2022-10", "year": 2022, "themes": []}, {"ref": "1.6.1(b)", "section": "Receivables", "summary": "Debts over four years old were not pursued legally despite limitation deadlines.", "amount_rs": 34991769, "since_year": 2018, "category": "unsettled_balances", "id": "rupavahini-2022-11", "year": 2022, "themes": ["rupavahini-6"]}, {"ref": "1.6.2", "section": "Payables", "summary": "VAT owed to Inland Revenue since 2019 remains unpaid.", "amount_rs": 314285876, "since_year": 2019, "category": "unsettled_balances", "id": "rupavahini-2022-12", "year": 2022, "themes": []}, {"ref": "1.7(i)", "section": "Non-compliance", "summary": "Ad hoc advances over the Rs. 100,000 limit were issued 117 times.", "amount_rs": 54717124, "since_year": null, "category": "non_compliance", "id": "rupavahini-2022-13", "year": 2022, "themes": ["rupavahini-17"]}, {"ref": "1.7(ii)", "section": "Non-compliance", "summary": "Ad hoc advances were not settled within 10 days.", "amount_rs": 16277172, "since_year": null, "category": "non_compliance", "id": "rupavahini-2022-14", "year": 2022, "themes": ["rupavahini-18"]}, {"ref": "1.8", "section": "Financial Management", "summary": "Overdrafts carried heavy interest and a limit was exceeded in eight months.", "amount_rs": 22793178, "since_year": null, "category": "financial_loss", "id": "rupavahini-2022-15", "year": 2022, "themes": ["rupavahini-9"]}, {"ref": "1.9", "section": "Tax", "summary": "Economic service charge overpayments were recorded as receivables.", "amount_rs": 21030312, "since_year": 2018, "category": "accounting_error", "id": "rupavahini-2022-16", "year": 2022, "themes": []}, {"ref": "1.10(a)", "section": "IT Controls", "summary": "About 2,700 archive tapes in obsolete formats have not been converted.", "amount_rs": null, "since_year": 1982, "category": "other", "id": "rupavahini-2022-17", "year": 2022, "themes": []}, {"ref": "1.10(b)", "section": "IT Controls", "summary": "211 archive discs were ruined by mould with no backup.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "rupavahini-2022-18", "year": 2022, "themes": []}, {"ref": "1.10(c)", "section": "IT Controls", "summary": "Corporation programmes were reposted on outside YouTube channels.", "amount_rs": null, "since_year": null, "category": "other", "id": "rupavahini-2022-19", "year": 2022, "themes": []}, {"ref": "1.10(d)", "section": "IT Controls", "summary": "No access or USB controls protect the visual library.", "amount_rs": null, "since_year": null, "category": "other", "id": "rupavahini-2022-20", "year": 2022, "themes": []}, {"ref": "3.1", "section": "Identified Losses", "summary": "819 cassettes borrowed by 106 officers have not been returned.", "amount_rs": 2375991, "since_year": null, "category": "financial_loss", "id": "rupavahini-2022-21", "year": 2022, "themes": ["rupavahini-15"]}, {"ref": "3.2(a)", "section": "Management Inefficiencies", "summary": "Electronics given to departing officers create repeat replacement costs.", "amount_rs": null, "since_year": null, "category": "financial_loss", "id": "rupavahini-2022-22", "year": 2022, "themes": []}, {"ref": "3.2(b)", "section": "Management Inefficiencies", "summary": "Eighteen producers made too few productions in 2022.", "amount_rs": null, "since_year": 2022, "category": "governance_hr", "id": "rupavahini-2022-23", "year": 2022, "themes": []}, {"ref": "3.2(c)", "section": "Management Inefficiencies", "summary": "Board meetings focused on staff matters instead of fixing finances.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rupavahini-2022-24", "year": 2022, "themes": []}, {"ref": "3.2(d)", "section": "Management Inefficiencies", "summary": "Unsuitable staff were placed at reception.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rupavahini-2022-25", "year": 2022, "themes": []}, {"ref": "3.3(a)", "section": "Operating Inefficiencies", "summary": "Tele-dramas cost more than the airtime income they earned.", "amount_rs": 9560979, "since_year": null, "category": "financial_loss", "id": "rupavahini-2022-26", "year": 2022, "themes": ["rupavahini-16"]}, {"ref": "3.3(b)", "section": "Operating Inefficiencies", "summary": "Marketing targets were not set in advance.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rupavahini-2022-27", "year": 2022, "themes": []}, {"ref": "3.3(c)", "section": "Operating Inefficiencies", "summary": "Marketing executives' attendance and performance were not managed.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rupavahini-2022-28", "year": 2022, "themes": []}, {"ref": "3.3(d)", "section": "Operating Inefficiencies", "summary": "Fifteen lawsuits expose the corporation to large claims.", "amount_rs": 933000000, "since_year": null, "category": "other", "id": "rupavahini-2022-29", "year": 2022, "themes": []}, {"ref": "3.3(e)", "section": "Operating Inefficiencies", "summary": "Five-year losses exceed what the Finance Act allows.", "amount_rs": 1312287598, "since_year": null, "category": "financial_loss", "id": "rupavahini-2022-30", "year": 2022, "themes": ["rupavahini-10"]}, {"ref": "3.3(f)", "section": "Operating Inefficiencies", "summary": "Operating costs rose 137 percent while income fell.", "amount_rs": 182119548, "since_year": 2021, "category": "financial_loss", "id": "rupavahini-2022-31", "year": 2022, "themes": []}, {"ref": "3.4(a)", "section": "Procurement", "summary": "The annual procurement plan was submitted only in late October.", "amount_rs": 41000000, "since_year": null, "category": "procurement", "id": "rupavahini-2022-32", "year": 2022, "themes": []}, {"ref": "3.4(b)", "section": "Procurement", "summary": "A US$48,500 telecasting rights deal bypassed procurement guidelines.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "rupavahini-2022-33", "year": 2022, "themes": []}, {"ref": "3.4(c)", "section": "Procurement", "summary": "Rights were secured days before the tournament after a rushed process.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "rupavahini-2022-34", "year": 2022, "themes": []}, {"ref": "3.4(d)", "section": "Procurement", "summary": "The deal went to a foreign firm though approval was for a local agency.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "rupavahini-2022-35", "year": 2022, "themes": []}, {"ref": "3.4(e)", "section": "Procurement", "summary": "Only one of five suppliers bid for print supplies.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "rupavahini-2022-36", "year": 2022, "themes": []}, {"ref": "3.4(f)", "section": "Procurement", "summary": "Payments were directed to a bank of a party not in the contract.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "rupavahini-2022-37", "year": 2022, "themes": []}, {"ref": "3.4(g)", "section": "Procurement", "summary": "The foreign supplier had no verifiable contact details; the telecast likely made a loss.", "amount_rs": 8936333, "since_year": null, "category": "procurement", "id": "rupavahini-2022-38", "year": 2022, "themes": []}, {"ref": "3.4(h)", "section": "Procurement", "summary": "Bypassing the rights holder raises transparency concerns.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "rupavahini-2022-39", "year": 2022, "themes": []}, {"ref": "3.5", "section": "Human Resources", "summary": "Hundreds of posts vacant while some staff exceed the cadre.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "rupavahini-2022-40", "year": 2022, "themes": ["rupavahini-13"]}, {"ref": "4.1", "section": "Internal Audit", "summary": "The internal audit officer post has been vacant since 2019.", "amount_rs": null, "since_year": 2019, "category": "governance_hr", "id": "rupavahini-2022-41", "year": 2022, "themes": []}]}, {"year": 2024, "opinion": "qualified", "prev_section": false, "late_accounts": true, "url": "https://auditorgeneral.gov.lk/web/images/audit-reports/upload/2024/2-State_Corporations/2-XVIII/Sri-Lanka-Rupavahini-Corporation--E.pdf", "findings": [{"ref": "1.5.1(a)", "section": "1.5.1 Non-Compliance with Sri Lanka Accounting Standards", "summary": "Fixed deposits with one-year maturity were wrongly classified as cash and cash equivalents instead of their correct category.", "amount_rs": 33000000, "since_year": null, "category": "accounting_error", "id": "rupavahini-2024-0", "year": 2024, "themes": ["rupavahini-14"]}, {"ref": "1.5.1(b)", "section": "1.5.1 Non-Compliance with Sri Lanka Accounting Standards", "summary": "No expected credit loss provision recorded for a high-risk, directly owed debtor balance despite significant credit risk increase.", "amount_rs": 28505006, "since_year": null, "category": "accounting_error", "id": "rupavahini-2024-1", "year": 2024, "themes": []}, {"ref": "1.5.1(c)", "section": "1.5.1 Non-Compliance with Sri Lanka Accounting Standards", "summary": "Foreign currency payables were not converted at year-end spot rate, understating exchange loss and accrued expenses.", "amount_rs": 8532309, "since_year": 2019, "category": "accounting_error", "id": "rupavahini-2024-2", "year": 2024, "themes": []}, {"ref": "1.5.1(d)", "section": "1.5.1 Non-Compliance with Sri Lanka Accounting Standards", "summary": "No asset impairment assessment was performed despite obsolescence of equipment and idle assets, so no impairment loss was recognized.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "rupavahini-2024-3", "year": 2024, "themes": []}, {"ref": "1.5.2", "section": "1.5.2 Accounting Policies", "summary": "Obsolete engineering spare parts unused for about nine years remained in closing stock, with no action taken until audit.", "amount_rs": 195049281, "since_year": null, "category": "accounting_error", "id": "rupavahini-2024-4", "year": 2024, "themes": ["rupavahini-4"]}, {"ref": "1.5.3(a)", "section": "1.5.3 Accounting Deficiencies", "summary": "Opening balance error for Asia Pacific Broadcasting Union accrual understated the exchange loss and accrued expenses for the year.", "amount_rs": 1000000, "since_year": 2023, "category": "accounting_error", "id": "rupavahini-2024-5", "year": 2024, "themes": []}, {"ref": "1.5.4", "section": "1.5.4 Going Concern of the Organization", "summary": "Net assets, retained earnings and working capital remain negative and deteriorating, raising doubt about going concern.", "amount_rs": 631441791, "since_year": 2021, "category": "financial_loss", "id": "rupavahini-2024-6", "year": 2024, "themes": []}, {"ref": "1.5.5", "section": "1.5.5 Unreconciled Control Accounts or Records", "summary": "Debtor confirmations do not agree with supporting reports, leaving an unreconciled difference in control accounts.", "amount_rs": 3635307, "since_year": null, "category": "unsettled_balances", "id": "rupavahini-2024-7", "year": 2024, "themes": []}, {"ref": "1.6.1(a)", "section": "1.6.1 Receivables", "summary": "Long-outstanding client debtors and unrecovered income receivables remain uncollected despite a Debt Recovery Committee.", "amount_rs": 138709480, "since_year": 1995, "category": "unsettled_balances", "id": "rupavahini-2024-8", "year": 2024, "themes": ["rupavahini-6"]}, {"ref": "1.6.1(b)", "section": "1.6.1 Receivables", "summary": "Rs.10 million owed by National Savings Bank unrecovered for about nine years, with no formal agreement between the parties.", "amount_rs": 10000000, "since_year": null, "category": "unsettled_balances", "id": "rupavahini-2024-9", "year": 2024, "themes": []}, {"ref": "1.6.1(c)", "section": "1.6.1 Receivables", "summary": "Investment in Lanka News Paper Company yields no dividends, lacks share certificates, and lacks evidence of required ministerial approvals.", "amount_rs": 1104000, "since_year": 1985, "category": "non_compliance", "id": "rupavahini-2024-10", "year": 2024, "themes": ["rupavahini-138"]}, {"ref": "1.6.1(d)", "section": "1.6.1 Receivables", "summary": "Unidentified agency commissions across 75 agencies remain in debtors, with two agencies above Rs.1 million unsettled.", "amount_rs": 10482842, "since_year": null, "category": "unsettled_balances", "id": "rupavahini-2024-11", "year": 2024, "themes": []}, {"ref": "1.6.2(a)", "section": "1.6.2 Payables", "summary": "Direct remittances from 29 parties were credited to receipts in advance without settling relevant accounts, overstating liabilities.", "amount_rs": 2580460, "since_year": 2024, "category": "unsettled_balances", "id": "rupavahini-2024-12", "year": 2024, "themes": []}, {"ref": "1.6.2(b)", "section": "1.6.2 Payables", "summary": "Agency commissions unsettled for over six years make up most trade payables, with many agencies owed amounts yet unsettled.", "amount_rs": 89096111, "since_year": null, "category": "unsettled_balances", "id": "rupavahini-2024-13", "year": 2024, "themes": []}, {"ref": "1.7(a)", "section": "1.7 Non-compliance with Laws, Rules, Regulations and Management Decisions etc.", "summary": "Gratuities not paid within one month under the Gratuity Act, resulting in unpaid liabilities and surcharges paid.", "amount_rs": 33857952, "since_year": 2022, "category": "non_compliance", "id": "rupavahini-2024-14", "year": 2024, "themes": []}, {"ref": "1.7(b)", "section": "1.7 Non-compliance with Laws, Rules, Regulations and Management Decisions etc.", "summary": "Employees' Provident Fund contributions for 2023 and 2024 unpaid by due dates, with surcharges paid and shortfalls remaining.", "amount_rs": 74031431, "since_year": 2023, "category": "non_compliance", "id": "rupavahini-2024-15", "year": 2024, "themes": []}, {"ref": "1.8", "section": "1.8 Cash Management", "summary": "Overdraft interest paid on a bank overdraft, reflecting weak cash management and reliance on borrowing.", "amount_rs": 1846721, "since_year": null, "category": "financial_loss", "id": "rupavahini-2024-16", "year": 2024, "themes": ["rupavahini-9"]}, {"ref": "1.9(a)", "section": "1.9 Non -compliance with Tax Regulations", "summary": "VAT liabilities not paid on due dates under the VAT Act, incurring a large penalty; payment plan in progress.", "amount_rs": 211864319, "since_year": 2019, "category": "non_compliance", "id": "rupavahini-2024-17", "year": 2024, "themes": []}, {"ref": "1.9(b)", "section": "1.9 Non -compliance with Tax Regulations", "summary": "Social Security Contribution Levy not paid by year-end under the Levy Act, incurring a penalty; payment plan approved.", "amount_rs": 30161121, "since_year": 2024, "category": "non_compliance", "id": "rupavahini-2024-18", "year": 2024, "themes": []}, {"ref": "1.9(c)", "section": "1.9 Non -compliance with Tax Regulations", "summary": "Nation Building Tax liability for pre-2021 assessment years not written off despite available approval opportunity under the Finance Act.", "amount_rs": 20999551, "since_year": null, "category": "non_compliance", "id": "rupavahini-2024-19", "year": 2024, "themes": []}, {"ref": "3.1", "section": "3.1 Identified Losses", "summary": "Late payment interest incurred on an electricity bill because bills were not paid within the stipulated time.", "amount_rs": 3586301, "since_year": null, "category": "financial_loss", "id": "rupavahini-2024-20", "year": 2024, "themes": []}, {"ref": "3.2(a)", "section": "3.2 Management Inefficiencies", "summary": "Legal proceedings costs incurred on numerous cases, with large compensation claims against the Corporation and unsettled airtime dues.", "amount_rs": 5673810, "since_year": null, "category": "other", "id": "rupavahini-2024-21", "year": 2024, "themes": []}, {"ref": "3.2(b)", "section": "3.2 Management Inefficiencies", "summary": "YouTube project contract lapsed and continued without agreement, causing legal expenses and lost income share; loss should be recovered.", "amount_rs": 4987500, "since_year": 2024, "category": "financial_loss", "id": "rupavahini-2024-22", "year": 2024, "themes": []}, {"ref": "3.2(c)", "section": "3.2 Management Inefficiencies", "summary": "Economic service charges written off against retained earnings without following required procedures under the circular.", "amount_rs": 17580936, "since_year": 2023, "category": "accounting_error", "id": "rupavahini-2024-23", "year": 2024, "themes": []}, {"ref": "3.3(a)", "section": "3.3 Operational Inefficiencies", "summary": "Continuous losses breach the statutory duty to ensure surplus covers deficit within five years; losses worsened further.", "amount_rs": 255482264, "since_year": 2020, "category": "financial_loss", "id": "rupavahini-2024-24", "year": 2024, "themes": ["rupavahini-10"]}, {"ref": "3.3(b)", "section": "3.3 Operational Inefficiencies", "summary": "Local and foreign teledramas generated losses due to low ratings and reduced sponsorship income.", "amount_rs": 58967549, "since_year": null, "category": "financial_loss", "id": "rupavahini-2024-25", "year": 2024, "themes": ["rupavahini-16"]}, {"ref": "3.3(c)", "section": "3.3 Operational Inefficiencies", "summary": "Second telecast runs of two purchased teledramas were not aired before contracts expired, wasting the purchase cost.", "amount_rs": 14364000, "since_year": 2023, "category": "financial_loss", "id": "rupavahini-2024-26", "year": 2024, "themes": []}, {"ref": "3.4", "section": "3.4 Idle or underutilized Property, Plant and Equipment", "summary": "Broadcast HD camera chains left non-operative and unused under warranty, with repairs delayed and replacement not pursued.", "amount_rs": 23544186, "since_year": 2021, "category": "idle_assets", "id": "rupavahini-2024-27", "year": 2024, "themes": []}, {"ref": "3.5", "section": "3.5 Procurement Management", "summary": "Technical Evaluation Committee for audio mixers was appointed after bidding, contrary to procurement guidelines; equipment partly idle.", "amount_rs": 900000, "since_year": 2024, "category": "procurement", "id": "rupavahini-2024-28", "year": 2024, "themes": []}, {"ref": "3.6", "section": "3.6 Management of Vehicle Fleet", "summary": "Four vans idle for over 18 months due to unrepaired faults, while the Corporation paid rental for replacement vehicles.", "amount_rs": 30012739, "since_year": null, "category": "idle_assets", "id": "rupavahini-2024-29", "year": 2024, "themes": []}, {"ref": "4.1", "section": "4.1 Submission of Financial Statements", "summary": "Financial statements and draft annual report were submitted to the Auditor General after the 60-day deadline set by the circular.", "amount_rs": null, "since_year": 2024, "category": "delays", "id": "rupavahini-2024-30", "year": 2024, "themes": ["rupavahini-139"]}, {"ref": "4.2", "section": "4.2 Annual Action Plan", "summary": "Annual action plan did not enable statutory functions; delays led to unsold Nena Mihira books stored in inventory.", "amount_rs": 3691311, "since_year": 2024, "category": "governance_hr", "id": "rupavahini-2024-31", "year": 2024, "themes": []}]}], "type": "corporation", "coverage": "full_review", "latest": 2024, "years": {"2017": {"findings": 120, "repeat_findings": 0, "rupees_at_risk": 2021362768, "late_accounts": false, "prev_section": true, "partial": false}, "2020": {"findings": 26, "repeat_findings": 12, "rupees_at_risk": 1339547441, "late_accounts": false, "prev_section": false, "partial": false}, "2022": {"findings": 42, "repeat_findings": 11, "rupees_at_risk": 2223367403, "late_accounts": false, "prev_section": false, "partial": false}, "2024": {"findings": 32, "repeat_findings": 8, "rupees_at_risk": 318481647, "late_accounts": true, "prev_section": false, "partial": false}}, "measures": {"repeat_themes": 18, "themes_all_audits": 4, "repeat_share_latest": 0.25, "flagged_in_first": 17, "still_flagged_latest": 8, "every_audit": 4}}, {"id": "landdev", "name": "Sri Lanka Land Development Corporation", "short": "SLLDC", "type": "corporation", "reports": [{"year": 2017, "opinion": "qualified opinion for both the group and", "prev_section": true, "late_accounts": true, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2017/State_Corp/2_XXI/Sri-Lanka-Land-Reclamation-and-Development-Corp---E.pdf", "findings": [{"ref": "2.2(a)", "section": "2.2 Comments on Financial Statements - (Group)", "summary": "Cement brick machine and plates bought under finance lease in 2015 were unused, with no impairment recorded.", "amount_rs": 7203000, "since_year": 2015, "category": "idle_assets", "id": "landdev-2017-0", "year": 2017, "themes": []}, {"ref": "2.2(b)", "section": "2.2 Comments on Financial Statements - (Group)", "summary": "Buildings used by the subsidiary were recorded as work-in-progress, understating their value.", "amount_rs": 4216275, "since_year": null, "category": "accounting_error", "id": "landdev-2017-1", "year": 2017, "themes": []}, {"ref": "2.2(c)", "section": "2.2 Comments on Financial Statements - (Group)", "summary": "Audit evidence for five items in the subsidiary's accounts was not provided.", "amount_rs": 18102359, "since_year": null, "category": "other", "id": "landdev-2017-2", "year": 2017, "themes": []}, {"ref": "2.2(d)", "section": "2.2 Comments on Financial Statements - (Group)", "summary": "Six balances in the subsidiary's accounts did not agree with their supporting schedules.", "amount_rs": 32712441, "since_year": null, "category": "accounting_error", "id": "landdev-2017-3", "year": 2017, "themes": []}, {"ref": "2.3.1(a)(i)", "section": "2.3.1 Sri Lanka Accounting Standards", "summary": "Fair value of property, plant and equipment was not assessed or shown in the financial statements.", "amount_rs": 2071410000, "since_year": null, "category": "accounting_error", "id": "landdev-2017-4", "year": 2017, "themes": []}, {"ref": "2.3.1(a)(ii)", "section": "2.3.1 Sri Lanka Accounting Standards", "summary": "Loan to the subsidiary was not split between current and non-current assets as required.", "amount_rs": 25000000, "since_year": 2017, "category": "accounting_error", "id": "landdev-2017-5", "year": 2017, "themes": []}, {"ref": "2.3.1(b)", "section": "2.3.1 Sri Lanka Accounting Standards", "summary": "Foreign exchange loss was not shown as an adjustment in the cash flow statement.", "amount_rs": 14000000, "since_year": null, "category": "accounting_error", "id": "landdev-2017-6", "year": 2017, "themes": []}, {"ref": "2.3.1(c)", "section": "2.3.1 Sri Lanka Accounting Standards", "summary": "Contract profits from 48 construction contracts were understated because stage-of-completion accounting was not applied.", "amount_rs": 58366302, "since_year": null, "category": "accounting_error", "id": "landdev-2017-7", "year": 2017, "themes": []}, {"ref": "2.3.1(d)", "section": "2.3.1 Sri Lanka Accounting Standards", "summary": "Useful lives were not reviewed, so fully depreciated assets remain in use.", "amount_rs": 762340000, "since_year": null, "category": "accounting_error", "id": "landdev-2017-8", "year": 2017, "themes": ["landdev-57"]}, {"ref": "2.3.1(e)", "section": "2.3.1 Sri Lanka Accounting Standards", "summary": "Computer software was not separately identified and disclosures were inadequate.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "landdev-2017-9", "year": 2017, "themes": []}, {"ref": "2.3.1(f)", "section": "2.3.1 Sri Lanka Accounting Standards", "summary": "Financial assets were not classified as required by the accounting standard.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "landdev-2017-10", "year": 2017, "themes": []}, {"ref": "2.3.1(g)(i)", "section": "2.3.1 Sri Lanka Accounting Standards", "summary": "Fair values of investment properties were not computed, and land was valued from adjoining land without a Government Valuer report.", "amount_rs": 101350000, "since_year": null, "category": "accounting_error", "id": "landdev-2017-11", "year": 2017, "themes": ["landdev-69"]}, {"ref": "2.3.1(g)(ii)", "section": "2.3.1 Sri Lanka Accounting Standards", "summary": "Three long-term leased lands were not recorded as investment properties.", "amount_rs": 360000, "since_year": null, "category": "accounting_error", "id": "landdev-2017-12", "year": 2017, "themes": []}, {"ref": "2.3.1(g)(iii)", "section": "2.3.1 Sri Lanka Accounting Standards", "summary": "Land and building at the Orugodawaththa Project office were omitted from the financial statements.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "landdev-2017-13", "year": 2017, "themes": []}, {"ref": "2.3.2(a)", "section": "2.3.2 Accounting Deficiencies", "summary": "Receivable from the sale of the Diyatha Uyana restaurant was not shown in the financial statements.", "amount_rs": 88420000, "since_year": 2017, "category": "unsettled_balances", "id": "landdev-2017-14", "year": 2017, "themes": []}, {"ref": "2.3.2(b)", "section": "2.3.2 Accounting Deficiencies", "summary": "Prior-year head office depreciation was charged to current profit, understating current-year profit.", "amount_rs": 1400000, "since_year": 2016, "category": "accounting_error", "id": "landdev-2017-15", "year": 2017, "themes": []}, {"ref": "2.3.2(c)", "section": "2.3.2 Accounting Deficiencies", "summary": "Non-capital expenditure on the Vesak Stage was capitalised, overstating property, plant and equipment.", "amount_rs": 206573, "since_year": 2017, "category": "accounting_error", "id": "landdev-2017-16", "year": 2017, "themes": []}, {"ref": "2.3.2(d)", "section": "2.3.2 Accounting Deficiencies", "summary": "Over-provision for doubtful debts was netted against selling expenses instead of shown as income.", "amount_rs": 134036755, "since_year": 2017, "category": "accounting_error", "id": "landdev-2017-17", "year": 2017, "themes": []}, {"ref": "2.3.2(e)", "section": "2.3.2 Accounting Deficiencies", "summary": "An excavator and two boats in use since 2012 were not valued or shown in the financial statements.", "amount_rs": null, "since_year": 2012, "category": "accounting_error", "id": "landdev-2017-18", "year": 2017, "themes": []}, {"ref": "2.3.2(f)", "section": "2.3.2 Accounting Deficiencies", "summary": "Four tractors converted into browsers in 2010 were not valued or recorded.", "amount_rs": null, "since_year": 2010, "category": "accounting_error", "id": "landdev-2017-19", "year": 2017, "themes": []}, {"ref": "2.3.2(g)", "section": "2.3.2 Accounting Deficiencies", "summary": "Sand shortage identified by internal audit was not adjusted, overstating profit.", "amount_rs": 596344, "since_year": null, "category": "financial_loss", "id": "landdev-2017-20", "year": 2017, "themes": []}, {"ref": "2.3.2(h)", "section": "2.3.2 Accounting Deficiencies", "summary": "Unpaid gratuity owed to retired employees was not shown under current liabilities.", "amount_rs": 2232000, "since_year": null, "category": "accounting_error", "id": "landdev-2017-21", "year": 2017, "themes": []}, {"ref": "2.3.2(i)", "section": "2.3.2 Accounting Deficiencies", "summary": "Gratuity figures differed between financial statements and tax computation, overstating income tax payable.", "amount_rs": 379586, "since_year": 2017, "category": "accounting_error", "id": "landdev-2017-22", "year": 2017, "themes": []}, {"ref": "2.3.2(j)", "section": "2.3.2 Accounting Deficiencies", "summary": "Economic service charge calculated by audit was not accounted for.", "amount_rs": 4857423, "since_year": null, "category": "accounting_error", "id": "landdev-2017-23", "year": 2017, "themes": []}, {"ref": "2.3.2(k)", "section": "2.3.2 Accounting Deficiencies", "summary": "Consultancy cost for a building was recorded but the related income was not.", "amount_rs": 1064340, "since_year": null, "category": "accounting_error", "id": "landdev-2017-24", "year": 2017, "themes": []}, {"ref": "2.3.3", "section": "2.3.3 Contingent Liabilities", "summary": "A US$19.42 million letter of credit for sea sand supply was not disclosed in the financial statements.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "landdev-2017-25", "year": 2017, "themes": []}, {"ref": "2.3.4(a)", "section": "2.3.4 Unexplained Differences", "summary": "Employee benefit balances differed from schedules, and two other balances did not match confirmations.", "amount_rs": 2231317, "since_year": null, "category": "unsettled_balances", "id": "landdev-2017-26", "year": 2017, "themes": []}, {"ref": "2.3.4(b)", "section": "2.3.4 Unexplained Differences", "summary": "Sea sand sales volumes differed between the stock register and the sand sales register.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "landdev-2017-27", "year": 2017, "themes": []}, {"ref": "2.3.5(a)", "section": "2.3.5 Lack of Evidence for Audit", "summary": "VAT tax reconciliation statements were not provided to audit.", "amount_rs": 9230850, "since_year": null, "category": "other", "id": "landdev-2017-28", "year": 2017, "themes": []}, {"ref": "2.3.5(b)", "section": "2.3.5 Lack of Evidence for Audit", "summary": "Most debtor and creditor balances called for confirmation were not confirmed.", "amount_rs": 537850000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2017-29", "year": 2017, "themes": []}, {"ref": "2.4(a)", "section": "2.4 Accounts Receivable and Payable", "summary": "Receivables from service projects remain large, with over Rs.30 million unrecovered beyond five years.", "amount_rs": 868698232, "since_year": null, "category": "unsettled_balances", "id": "landdev-2017-30", "year": 2017, "themes": ["landdev-71"]}, {"ref": "2.4(b)", "section": "2.4 Accounts Receivable and Payable", "summary": "Sand mining pits on CEB land remain unfilled and sand payment of Rs.171 million is outstanding.", "amount_rs": 171000000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2017-31", "year": 2017, "themes": []}, {"ref": "2.4(c)", "section": "2.4 Accounts Receivable and Payable", "summary": "Euro payable to a foreign company since 2011 grew with exchange losses, now Rs.104.93 million.", "amount_rs": 104930000, "since_year": 2011, "category": "unsettled_balances", "id": "landdev-2017-32", "year": 2017, "themes": []}, {"ref": "2.4(d)", "section": "2.4 Accounts Receivable and Payable", "summary": "Contract creditors include Rs.18.36 million unsettled for two to five years.", "amount_rs": 18360000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2017-33", "year": 2017, "themes": ["landdev-60"]}, {"ref": "2.4(e)", "section": "2.4 Accounts Receivable and Payable", "summary": "Mobilisation advances were not deducted from bill payments, and sub-contractor advances remain unsettled.", "amount_rs": 495970000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2017-34", "year": 2017, "themes": []}, {"ref": "2.4(f)", "section": "2.4 Accounts Receivable and Payable", "summary": "Unsettled tender deposits remain outstanding on the books.", "amount_rs": 26700000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2017-35", "year": 2017, "themes": ["landdev-59"]}, {"ref": "2.4(g)", "section": "2.4 Accounts Receivable and Payable", "summary": "Rent for leased lands and buildings from 2003 to 2012 was not recovered from the subsidiary.", "amount_rs": 7650907, "since_year": 2003, "category": "unsettled_balances", "id": "landdev-2017-36", "year": 2017, "themes": ["landdev-61"]}, {"ref": "2.4(h)", "section": "2.4 Accounts Receivable and Payable", "summary": "Compensation for acquired lands and related interest remain unpaid for long periods.", "amount_rs": 62250000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2017-37", "year": 2017, "themes": ["landdev-73"]}, {"ref": "2.4(i)", "section": "2.4 Accounts Receivable and Payable", "summary": "Loans to dismissed employees remain outstanding, with no legal recovery action taken.", "amount_rs": 137890, "since_year": null, "category": "unsettled_balances", "id": "landdev-2017-38", "year": 2017, "themes": []}, {"ref": "2.4(j)", "section": "2.4 Accounts Receivable and Payable", "summary": "Receivable for the Medamulana memorial centre was not confirmed by the institution concerned.", "amount_rs": 47360000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2017-39", "year": 2017, "themes": []}, {"ref": "2.4(k)", "section": "2.4 Accounts Receivable and Payable", "summary": "Mobilisation advance for a Hambantota service centre remains unsettled after the project was abandoned.", "amount_rs": 68000000, "since_year": 2014, "category": "unsettled_balances", "id": "landdev-2017-40", "year": 2017, "themes": ["landdev-58"]}, {"ref": "2.4(l)", "section": "2.4 Accounts Receivable and Payable", "summary": "Demobilisation costs from suspended Urban Development Authority works have not been recovered.", "amount_rs": 27290000, "since_year": 2015, "category": "unsettled_balances", "id": "landdev-2017-41", "year": 2017, "themes": []}, {"ref": "2.4(m)", "section": "2.4 Accounts Receivable and Payable", "summary": "Rent for the Kibulawala cafeteria from the previous year remains unrecovered.", "amount_rs": 24580000, "since_year": 2016, "category": "unsettled_balances", "id": "landdev-2017-42", "year": 2017, "themes": []}, {"ref": "2.5(a)(i)", "section": "2.5 Non-Compliances with Laws, Rules, Regulations and Management Decisions", "summary": "Only five provinces were gazetted for identifying low-lying lands, not all as required under the Act.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "landdev-2017-43", "year": 2017, "themes": ["landdev-65"]}, {"ref": "2.5(a)(ii)", "section": "2.5 Non-Compliances with Laws, Rules, Regulations and Management Decisions", "summary": "Only 419 of 800 acres taken over in 1995 were developed, short of the Act's requirement.", "amount_rs": null, "since_year": 1995, "category": "non_compliance", "id": "landdev-2017-44", "year": 2017, "themes": []}, {"ref": "2.5(b)", "section": "2.5 Non-Compliances with Laws, Rules, Regulations and Management Decisions", "summary": "Funds were invested in fixed and short-term deposits without Ministry of Finance concurrence.", "amount_rs": 3123120000, "since_year": null, "category": "non_compliance", "id": "landdev-2017-45", "year": 2017, "themes": []}, {"ref": "2.5(c)", "section": "2.5 Non-Compliances with Laws, Rules, Regulations and Management Decisions", "summary": "New head office complex was built without local authority approval, creating a liability.", "amount_rs": 12040000, "since_year": null, "category": "non_compliance", "id": "landdev-2017-46", "year": 2017, "themes": ["landdev-63"]}, {"ref": "2.5(d)", "section": "2.5 Non-Compliances with Laws, Rules, Regulations and Management Decisions", "summary": "Quarterly self-assessed income tax was not paid, with only the fourth-quarter payment made.", "amount_rs": 327091000, "since_year": null, "category": "non_compliance", "id": "landdev-2017-47", "year": 2017, "themes": []}, {"ref": "2.5(e)(i)", "section": "2.5 Non-Compliances with Laws, Rules, Regulations and Management Decisions", "summary": "Ad-hoc sub-imprests exceeded limits in 55 cases and were used for general activities without approval.", "amount_rs": 11676147, "since_year": null, "category": "non_compliance", "id": "landdev-2017-48", "year": 2017, "themes": ["landdev-62"]}, {"ref": "2.5(e)(ii)", "section": "2.5 Non-Compliances with Laws, Rules, Regulations and Management Decisions", "summary": "Nine imprests remained unsettled, and settlements were delayed well beyond the 10-day requirement.", "amount_rs": 967500, "since_year": null, "category": "non_compliance", "id": "landdev-2017-49", "year": 2017, "themes": []}, {"ref": "2.5(f)(i)", "section": "2.5 Non-Compliances with Laws, Rules, Regulations and Management Decisions", "summary": "Damaged tractors and a dagger machine remain on the asset register rather than being written off.", "amount_rs": 7651700, "since_year": 2010, "category": "idle_assets", "id": "landdev-2017-50", "year": 2017, "themes": []}, {"ref": "2.5(f)(ii)", "section": "2.5 Non-Compliances with Laws, Rules, Regulations and Management Decisions", "summary": "Cheques were issued without checking the cash book, leaving a bank overdraft.", "amount_rs": 31790000, "since_year": null, "category": "non_compliance", "id": "landdev-2017-51", "year": 2017, "themes": []}, {"ref": "2.5(f)(iii)", "section": "2.5 Non-Compliances with Laws, Rules, Regulations and Management Decisions", "summary": "Full payment for water pumps was made before the goods were received into stores.", "amount_rs": 57280000, "since_year": null, "category": "non_compliance", "id": "landdev-2017-52", "year": 2017, "themes": []}, {"ref": "2.5(f)(iv)", "section": "2.5 Non-Compliances with Laws, Rules, Regulations and Management Decisions", "summary": "No investment register was maintained for bonds, deposits and investments.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "landdev-2017-53", "year": 2017, "themes": []}, {"ref": "2.5(f)(v)", "section": "2.5 Non-Compliances with Laws, Rules, Regulations and Management Decisions", "summary": "Retention money for 50 completed contracts has remained unsettled for over three years.", "amount_rs": 14230000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2017-54", "year": 2017, "themes": ["landdev-60"]}, {"ref": "2.5(g)", "section": "2.5 Non-Compliances with Laws, Rules, Regulations and Management Decisions", "summary": "Overtime was paid based on targeted hours rather than actual hours worked.", "amount_rs": 240805, "since_year": null, "category": "non_compliance", "id": "landdev-2017-55", "year": 2017, "themes": []}, {"ref": "2.5(h)", "section": "2.5 Non-Compliances with Laws, Rules, Regulations and Management Decisions", "summary": "Royalty on extracted sea sand was underpaid compared with the amount required by gazette.", "amount_rs": 31800000, "since_year": null, "category": "non_compliance", "id": "landdev-2017-56", "year": 2017, "themes": []}, {"ref": "2.5(i)(i)", "section": "2.5 Non-Compliances with Laws, Rules, Regulations and Management Decisions", "summary": "Chief Valuer land valuations were not re-evaluated by a special committee before leasing.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "landdev-2017-57", "year": 2017, "themes": []}, {"ref": "2.5(i)(ii)", "section": "2.5 Non-Compliances with Laws, Rules, Regulations and Management Decisions", "summary": "Land sold in 2007 for a housing scheme was not developed and has not been repossessed.", "amount_rs": null, "since_year": 2007, "category": "non_compliance", "id": "landdev-2017-58", "year": 2017, "themes": []}, {"ref": "2.5(j)", "section": "2.5 Non-Compliances with Laws, Rules, Regulations and Management Decisions", "summary": "Incentives were paid to staff without Treasury approval, relying only on board approval.", "amount_rs": 40950000, "since_year": null, "category": "non_compliance", "id": "landdev-2017-59", "year": 2017, "themes": []}, {"ref": "2.5(k)", "section": "2.5 Non-Compliances with Laws, Rules, Regulations and Management Decisions", "summary": "Fuel was issued beyond the circular limits and without required approvals.", "amount_rs": 2656637, "since_year": null, "category": "non_compliance", "id": "landdev-2017-60", "year": 2017, "themes": []}, {"ref": "2.5(l)", "section": "2.5 Non-Compliances with Laws, Rules, Regulations and Management Decisions", "summary": "Advances for affected persons under a drainage project were paid before agreements were signed.", "amount_rs": 76720000, "since_year": null, "category": "non_compliance", "id": "landdev-2017-61", "year": 2017, "themes": []}, {"ref": "2.6(a)", "section": "2.6 Transactions not supported by Appropriate Authority", "summary": "Treasury grants were used for overheads and service charges without the required formal approval.", "amount_rs": 547000000, "since_year": null, "category": "non_compliance", "id": "landdev-2017-62", "year": 2017, "themes": []}, {"ref": "2.6(b)", "section": "2.6 Transactions not supported by Appropriate Authority", "summary": "Water sprinkler machines were bought without feasibility study or Treasury approval, and stored unsecured unused.", "amount_rs": 83025000, "since_year": null, "category": "idle_assets", "id": "landdev-2017-63", "year": 2017, "themes": []}, {"ref": "2.6(c)", "section": "2.6 Transactions not supported by Appropriate Authority", "summary": "Management fee taken from the Warasgaga project lacked Treasury approval, with fees since 2014 totalling Rs.313 million.", "amount_rs": 84900000, "since_year": 2014, "category": "non_compliance", "id": "landdev-2017-64", "year": 2017, "themes": []}, {"ref": "2.6(d)", "section": "2.6 Transactions not supported by Appropriate Authority", "summary": "Expenditure on Vesak festival works on UDA land lacked approval and reimbursement was rejected.", "amount_rs": 11200000, "since_year": null, "category": "financial_loss", "id": "landdev-2017-65", "year": 2017, "themes": []}, {"ref": "3.1", "section": "3 Financial Review - 3.1 Financial Results", "summary": "Profit fell from the prior year, mainly due to higher administration and development expenses.", "amount_rs": 135230000, "since_year": null, "category": "financial_loss", "id": "landdev-2017-66", "year": 2017, "themes": []}, {"ref": "3.2(a)", "section": "3 Financial Review - 3.2 Analytical Financial Review", "summary": "Profit from main activities declined while other operating expenses rose sharply, lowering net profit.", "amount_rs": null, "since_year": null, "category": "financial_loss", "id": "landdev-2017-67", "year": 2017, "themes": []}, {"ref": "3.2(b)", "section": "3 Financial Review - 3.2 Analytical Financial Review", "summary": "Debtor turnover and collection period were weak, indicating poor debt management.", "amount_rs": null, "since_year": null, "category": "unsettled_balances", "id": "landdev-2017-68", "year": 2017, "themes": []}, {"ref": "4.1.1(a)(i)", "section": "4.1.1 Planning", "summary": "Corporate plan omitted publishing identified marshy and barren lands in the Gazette.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-69", "year": 2017, "themes": []}, {"ref": "4.1.1(a)(ii)", "section": "4.1.1 Planning", "summary": "Corporate plan omitted gazetting canal embankment areas as reservation lands.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-70", "year": 2017, "themes": []}, {"ref": "4.1.1(b)", "section": "4.1.1 Planning", "summary": "Strategies in the corporate plan were not adequately pursued and performance was not measured against KPIs.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-71", "year": 2017, "themes": []}, {"ref": "4.1.1(c)", "section": "4.1.1 Planning", "summary": "Projects valued at Rs.6,036 million in the corporate plan were not specifically identified.", "amount_rs": 6036000000, "since_year": null, "category": "governance_hr", "id": "landdev-2017-72", "year": 2017, "themes": []}, {"ref": "4.1.1(d)", "section": "4.1.1 Planning", "summary": "Own projects and construction projects planned from 2018 were not identified in the corporate plan.", "amount_rs": null, "since_year": 2018, "category": "governance_hr", "id": "landdev-2017-73", "year": 2017, "themes": []}, {"ref": "4.1.1(e)", "section": "4.1.1 Planning", "summary": "Rs.658 million allocated for unidentified projects in the year under review, without specific project identification.", "amount_rs": 658170000, "since_year": null, "category": "governance_hr", "id": "landdev-2017-74", "year": 2017, "themes": []}, {"ref": "4.1.1(f)", "section": "4.1.1 Planning", "summary": "Corporate plan did not indicate activities under sections of the Act other than Sections 8 and 9.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-75", "year": 2017, "themes": []}, {"ref": "4.1.2(a)", "section": "4.1.2 Activity and Review", "summary": "Parliament-area marshland lost 62 acres to encroachers and 79 acres were divested, weakening flood control.", "amount_rs": null, "since_year": 2013, "category": "other", "id": "landdev-2017-76", "year": 2017, "themes": []}, {"ref": "4.1.2(b)", "section": "4.1.2 Activity and Review", "summary": "1,321 unauthorised constructions in water retention areas identified, but no substantial removal action taken.", "amount_rs": null, "since_year": null, "category": "other", "id": "landdev-2017-77", "year": 2017, "themes": ["landdev-66"]}, {"ref": "4.1.2(c)", "section": "4.1.2 Activity and Review", "summary": "Plans for two planned housing schemes were not prepared during the year.", "amount_rs": null, "since_year": null, "category": "delays", "id": "landdev-2017-78", "year": 2017, "themes": []}, {"ref": "4.1.2(d)", "section": "4.1.2 Activity and Review", "summary": "70 per cent of 84 contracts were completed through sub-contractors, undermining the competitiveness objective.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-79", "year": 2017, "themes": []}, {"ref": "4.1.2(e)(i)", "section": "4.1.2 Activity and Review", "summary": "Rs.615 million not paid for land and housing was counted as paid in the Oliyamulla project's financial progress.", "amount_rs": 615000000, "since_year": null, "category": "accounting_error", "id": "landdev-2017-80", "year": 2017, "themes": []}, {"ref": "4.1.2(e)(ii)", "section": "4.1.2 Activity and Review", "summary": "Compensation recipient registers for Oliyamulla project are incomplete and some addresses are duplicated.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-81", "year": 2017, "themes": []}, {"ref": "4.1.2(e)(iii)", "section": "4.1.2 Activity and Review", "summary": "Corporation requested 205 houses for 201 identified displaced households, without required Treasury approval.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-82", "year": 2017, "themes": []}, {"ref": "4.1.2(e)(iv)", "section": "4.1.2 Activity and Review", "summary": "Expected overhead of Rs.112 million was left out of the Oliyamulla project's expenditure estimate.", "amount_rs": 112264131, "since_year": null, "category": "financial_loss", "id": "landdev-2017-83", "year": 2017, "themes": []}, {"ref": "4.1.2(f)", "section": "4.1.2 Activity and Review", "summary": "Planned completion of 31 projects worth Rs.1,484.81 million reached only 9 to 75 per cent physical progress.", "amount_rs": 1484810000, "since_year": null, "category": "delays", "id": "landdev-2017-84", "year": 2017, "themes": []}, {"ref": "4.1.2(g)", "section": "4.1.2 Activity and Review", "summary": "Rs.903.54 million spent on 26 unplanned projects while 7 planned projects were not implemented.", "amount_rs": 903540000, "since_year": null, "category": "governance_hr", "id": "landdev-2017-85", "year": 2017, "themes": []}, {"ref": "4.1.2(h)", "section": "4.1.2 Activity and Review", "summary": "81 projects costing Rs.2,104 million were implemented against 46 planned, with 40 excess projects unexplained.", "amount_rs": 2104000000, "since_year": null, "category": "governance_hr", "id": "landdev-2017-86", "year": 2017, "themes": []}, {"ref": "4.2(a)", "section": "4.2 Management Activities", "summary": "Pitakotte housing agreement from 2007 remains undeveloped and uncancelled despite a Rs.489 million advance.", "amount_rs": 489000000, "since_year": 2007, "category": "financial_loss", "id": "landdev-2017-87", "year": 2017, "themes": []}, {"ref": "4.2(b)", "section": "4.2 Management Activities", "summary": "Sudu Neluma housing arrears were not pursued legally, and bad debt provisions were made instead.", "amount_rs": 22340000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2017-88", "year": 2017, "themes": []}, {"ref": "4.2(c)", "section": "4.2 Management Activities", "summary": "Five leased plots have operated without rent agreements since 2012, leaving rent outstanding.", "amount_rs": 630000, "since_year": 2012, "category": "unsettled_balances", "id": "landdev-2017-89", "year": 2017, "themes": []}, {"ref": "4.2(d)", "section": "4.2 Management Activities", "summary": "Circuit bungalows at Katharagama and Nuwaraeliya made a loss because charges did not match costs.", "amount_rs": 4210000, "since_year": null, "category": "financial_loss", "id": "landdev-2017-90", "year": 2017, "themes": []}, {"ref": "4.2(e)", "section": "4.2 Management Activities", "summary": "A jeep transferred in 2014 was taken back by the Metro Colombo project and not recovered.", "amount_rs": null, "since_year": 2014, "category": "other", "id": "landdev-2017-91", "year": 2017, "themes": []}, {"ref": "4.2(f)", "section": "4.2 Management Activities", "summary": "Two vehicles provided under the Lunawa project are used by the Water Supply Ministry, not the Corporation.", "amount_rs": null, "since_year": 2012, "category": "other", "id": "landdev-2017-92", "year": 2017, "themes": []}, {"ref": "4.2(g)", "section": "4.2 Management Activities", "summary": "Act amendment proposed in a 2012 Cabinet memo has not been made, hindering action on land-filling complaints.", "amount_rs": null, "since_year": 2012, "category": "governance_hr", "id": "landdev-2017-93", "year": 2017, "themes": []}, {"ref": "4.2(h)", "section": "4.2 Management Activities", "summary": "Rs.4,000 million sand loan rests on optimistic sales forecasts, with actual 2018 sales far below projections.", "amount_rs": 4000000000, "since_year": null, "category": "financial_loss", "id": "landdev-2017-94", "year": 2017, "themes": []}, {"ref": "4.2(i)", "section": "4.2 Management Activities", "summary": "76 per cent of garbage disposal income from Kerawalapitiya was not recovered from local authorities.", "amount_rs": 355098116, "since_year": null, "category": "unsettled_balances", "id": "landdev-2017-95", "year": 2017, "themes": []}, {"ref": "4.2(j)", "section": "4.2 Management Activities", "summary": "180-perch land was leased to a private company without a Government valuation report.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-96", "year": 2017, "themes": []}, {"ref": "4.2(k)", "section": "4.2 Management Activities", "summary": "Board reduced a Government rent valuation for Kirimandala land and the lessee has no agreement.", "amount_rs": 2283750, "since_year": null, "category": "financial_loss", "id": "landdev-2017-97", "year": 2017, "themes": []}, {"ref": "4.2(l)", "section": "4.2 Management Activities", "summary": "Auction bids exceeded auctioneer valuations, but bidders were not required to purchase items and deposit rules were weak.", "amount_rs": 1371677, "since_year": null, "category": "financial_loss", "id": "landdev-2017-98", "year": 2017, "themes": []}, {"ref": "4.2(m)", "section": "4.2 Management Activities", "summary": "Vehicle repairs took over two months, and service division staff recorded large idle hours.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-99", "year": 2017, "themes": []}, {"ref": "4.2(n)", "section": "4.2 Management Activities", "summary": "Poor sand stock management led to a costly tender change, and most extracted sand remains unsold after washing.", "amount_rs": null, "since_year": 2017, "category": "financial_loss", "id": "landdev-2017-100", "year": 2017, "themes": []}, {"ref": "4.2(o)", "section": "4.2 Management Activities", "summary": "Physical project progress was not measured, so only financial progress was reported.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-101", "year": 2017, "themes": ["landdev-70"]}, {"ref": "4.2(p)", "section": "4.2 Management Activities", "summary": "Four Bellanwilla stalls closed since May without rent agreements, leaving arrears unrecoverable.", "amount_rs": 717623, "since_year": 2017, "category": "unsettled_balances", "id": "landdev-2017-102", "year": 2017, "themes": []}, {"ref": "4.2(q)", "section": "4.2 Management Activities", "summary": "Heavy vehicles were idle for 45,672 hours, lowering machinery rental income.", "amount_rs": 13996352, "since_year": null, "category": "idle_assets", "id": "landdev-2017-103", "year": 2017, "themes": []}, {"ref": "4.2(r)", "section": "4.2 Management Activities", "summary": "Ten inventory items were removed from the Diyatha Uyana cafeteria by a company without repossession.", "amount_rs": null, "since_year": null, "category": "financial_loss", "id": "landdev-2017-104", "year": 2017, "themes": []}, {"ref": "4.2(s)", "section": "4.2 Management Activities", "summary": "378 hectares of vested lands were not leased short-term as directed, losing rent income for over 20 years.", "amount_rs": null, "since_year": 1996, "category": "financial_loss", "id": "landdev-2017-105", "year": 2017, "themes": []}, {"ref": "4.2(t)", "section": "4.2 Management Activities", "summary": "Diyatha Uyana cafeteria was not rented out despite quotations, depriving the Corporation of income.", "amount_rs": 12120000, "since_year": null, "category": "financial_loss", "id": "landdev-2017-106", "year": 2017, "themes": []}, {"ref": "4.2(u)", "section": "4.2 Management Activities", "summary": "Hire fees were not charged on the required four-hour minimum basis in seven instances.", "amount_rs": 205400, "since_year": null, "category": "financial_loss", "id": "landdev-2017-107", "year": 2017, "themes": []}, {"ref": "4.2(v)", "section": "4.2 Management Activities", "summary": "New business plans for sand sales and 400 houses proceeded without a market survey.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-108", "year": 2017, "themes": []}, {"ref": "4.3(a)", "section": "4.3 Operating Activities", "summary": "Income from non-core activities rose to 50-81 per cent, while flood planning and data collection stayed minimal.", "amount_rs": null, "since_year": 2003, "category": "governance_hr", "id": "landdev-2017-109", "year": 2017, "themes": []}, {"ref": "4.3(b)", "section": "4.3 Operating Activities", "summary": "19 of 100 items identified for disposal in the previous year remain in stores.", "amount_rs": null, "since_year": 2016, "category": "idle_assets", "id": "landdev-2017-110", "year": 2017, "themes": []}, {"ref": "4.3(c)", "section": "4.3 Operating Activities", "summary": "10,600 gabion boxes were bought with Treasury grants, and 76 per cent remain unused.", "amount_rs": 64720000, "since_year": null, "category": "idle_assets", "id": "landdev-2017-111", "year": 2017, "themes": []}, {"ref": "4.3(d)", "section": "4.3 Operating Activities", "summary": "Compensation for lands taken from 1981 to 2005 remains unpaid, with interest exceeding the principal.", "amount_rs": 62250000, "since_year": 1981, "category": "unsettled_balances", "id": "landdev-2017-112", "year": 2017, "themes": []}, {"ref": "4.3(e)", "section": "4.3 Operating Activities", "summary": "464 families encroached on 40 acres of water reservation land, which is polluted and unprotected.", "amount_rs": null, "since_year": null, "category": "other", "id": "landdev-2017-113", "year": 2017, "themes": []}, {"ref": "4.3(f)", "section": "4.3 Operating Activities", "summary": "Of 515 land reclamation applications, only 41 were approved after technical evaluation.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-114", "year": 2017, "themes": []}, {"ref": "4.3(g)", "section": "4.3 Operating Activities", "summary": "A Rs.161 million cricket ground on water reservation land has not been used.", "amount_rs": 161230000, "since_year": null, "category": "idle_assets", "id": "landdev-2017-115", "year": 2017, "themes": []}, {"ref": "4.4(a)", "section": "4.4 Transactions of Contentious Nature", "summary": "Rs.31.31 million owed for a monument was not collected, and a Rs.25 million navy advance remains unsettled.", "amount_rs": 31310000, "since_year": 2014, "category": "financial_loss", "id": "landdev-2017-116", "year": 2017, "themes": []}, {"ref": "4.4(b)", "section": "4.4 Transactions of Contentious Nature", "summary": "Rs.29.18 million paid to sub-contractors without certified work or measurements on the Warasgaga project.", "amount_rs": 29180000, "since_year": null, "category": "financial_loss", "id": "landdev-2017-117", "year": 2017, "themes": []}, {"ref": "4.4(c)(i)", "section": "4.4 Transactions of Contentious Nature", "summary": "Development cost recovery for the Diyatha Uyana cafeteria was reduced from Rs.125.44 million to Rs.88.42 million, which is questionable.", "amount_rs": 88420000, "since_year": 2017, "category": "financial_loss", "id": "landdev-2017-118", "year": 2017, "themes": []}, {"ref": "4.4(c)(ii)", "section": "4.4 Transactions of Contentious Nature", "summary": "Rs.20 million down payment and first installment from Waters Edge remain uncollected.", "amount_rs": 40410000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2017-119", "year": 2017, "themes": []}, {"ref": "4.4(c)(iii)", "section": "4.4 Transactions of Contentious Nature", "summary": "The agreement and related documents for the Waters Edge transfer were not furnished to audit.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-120", "year": 2017, "themes": []}, {"ref": "4.4(d)", "section": "4.4 Transactions of Contentious Nature", "summary": "Doubtful debt provision on local authority receivables was made without explanation, along with a smaller provision for hire debts.", "amount_rs": 72475016, "since_year": null, "category": "unsettled_balances", "id": "landdev-2017-121", "year": 2017, "themes": []}, {"ref": "4.4(e)", "section": "4.4 Transactions of Contentious Nature", "summary": "Sea sand contract was not formalised, yet a US$994,000 advance was paid and only 52 per cent of supply was delivered.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "landdev-2017-122", "year": 2017, "themes": []}, {"ref": "4.5", "section": "4.5 Apparent Irregularities", "summary": "Hotel company service charges payable were omitted from the financial statements and supporting information was not provided.", "amount_rs": 1568248, "since_year": null, "category": "accounting_error", "id": "landdev-2017-123", "year": 2017, "themes": []}, {"ref": "4.6", "section": "4.6 Utilization of Funds", "summary": "Provisions received for two specific projects were not used for those projects by year-end.", "amount_rs": 56500000, "since_year": null, "category": "other", "id": "landdev-2017-124", "year": 2017, "themes": []}, {"ref": "4.7(a)", "section": "4.7 Idle and Under-utilized Assets", "summary": "One hundred vegetable trays bought in 2014 are decaying in stores unused.", "amount_rs": 2580000, "since_year": 2014, "category": "idle_assets", "id": "landdev-2017-125", "year": 2017, "themes": []}, {"ref": "4.7(b)", "section": "4.7 Idle and Under-utilized Assets", "summary": "Gabion boxes, an excavator and four boats remain idle at year-end.", "amount_rs": 75020000, "since_year": null, "category": "idle_assets", "id": "landdev-2017-126", "year": 2017, "themes": []}, {"ref": "4.7(c)", "section": "4.7 Idle and Under-utilized Assets", "summary": "Slow-moving stock worth Rs.267 million, including Rs.48 million older than four years, is held.", "amount_rs": 267320000, "since_year": null, "category": "idle_assets", "id": "landdev-2017-127", "year": 2017, "themes": []}, {"ref": "4.8", "section": "4.8 Uneconomic Transactions", "summary": "Kelaniya land was sold to a university at a price based on a 2012 valuation, not a current one.", "amount_rs": 415075892, "since_year": 2012, "category": "financial_loss", "id": "landdev-2017-128", "year": 2017, "themes": []}, {"ref": "4.9(a)", "section": "4.9 Identified Losses", "summary": "Gravel was bought at Rs.2,075 per cube instead of the agreed Rs.1,675, causing a loss.", "amount_rs": 4000000, "since_year": null, "category": "financial_loss", "id": "landdev-2017-129", "year": 2017, "themes": []}, {"ref": "4.9(b)", "section": "4.9 Identified Losses", "summary": "Building rented to a subsidiary below valuation rent since 2003, with rent not reassessed after 2005.", "amount_rs": 2500000, "since_year": 2003, "category": "financial_loss", "id": "landdev-2017-130", "year": 2017, "themes": []}, {"ref": "4.10(a)", "section": "4.10 Projects on Lands Not Formally Acquired", "summary": "Muthurajawela road project spending before land acquisition was written off as a loss after suspension.", "amount_rs": 17439977, "since_year": 1997, "category": "financial_loss", "id": "landdev-2017-131", "year": 2017, "themes": []}, {"ref": "4.10(b)", "section": "4.10 Projects on Lands Not Formally Acquired", "summary": "Madinnagoda access road built before land acquisition was abandoned, making the spending fruitless.", "amount_rs": 111000000, "since_year": null, "category": "financial_loss", "id": "landdev-2017-132", "year": 2017, "themes": ["landdev-67"]}, {"ref": "4.11", "section": "4.11 Resources Released to Other Public Institutions", "summary": "Four staff released to other institutions, and vehicle maintenance costs were not reimbursed.", "amount_rs": 1820000, "since_year": null, "category": "governance_hr", "id": "landdev-2017-133", "year": 2017, "themes": []}, {"ref": "4.12(a)", "section": "4.12 Staff Administration", "summary": "Of 1,873 approved posts, 462 were vacant, and the Chief Executive post remained unfilled.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-134", "year": 2017, "themes": []}, {"ref": "4.12(b)", "section": "4.12 Staff Administration", "summary": "Staff recruited through subsidiaries cost Rs.173.64 million unbudgeted, and security staff were hired at Rs.750 per day.", "amount_rs": 173640000, "since_year": null, "category": "governance_hr", "id": "landdev-2017-135", "year": 2017, "themes": []}, {"ref": "4.13(a)", "section": "4.13 Utilization of Vehicles", "summary": "Sixty-one vehicles were used without transport division supervision, and rental vehicles cost Rs.10.76 million.", "amount_rs": 10760000, "since_year": null, "category": "governance_hr", "id": "landdev-2017-136", "year": 2017, "themes": []}, {"ref": "4.13(b)", "section": "4.13 Utilization of Vehicles", "summary": "A tractor on the register was not verified, and a water browser not on the register was found, with no investigation.", "amount_rs": null, "since_year": null, "category": "other", "id": "landdev-2017-137", "year": 2017, "themes": []}, {"ref": "4.13(c)", "section": "4.13 Utilization of Vehicles", "summary": "Repeated repairs of tipper trucks and double cabs raised doubts about service division repair quality.", "amount_rs": 4525312, "since_year": null, "category": "other", "id": "landdev-2017-138", "year": 2017, "themes": []}, {"ref": "4.14", "section": "4.14 Market Share", "summary": "Only one of three market construction contracts worth Rs.610 million was obtained, losing market share.", "amount_rs": 610000000, "since_year": null, "category": "financial_loss", "id": "landdev-2017-139", "year": 2017, "themes": []}, {"ref": "5.1", "section": "5 Sustainable Development - 5.1 Achievement of SDGs", "summary": "Targets, actions and indicators for Sustainable Development Goals relevant to the Corporation were not identified.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-140", "year": 2017, "themes": []}, {"ref": "6.1", "section": "6 Accountability and Good Governance - 6.1 Submission of Financial Statements", "summary": "Draft financial statements were submitted to audit about four and a half months late.", "amount_rs": null, "since_year": null, "category": "delays", "id": "landdev-2017-141", "year": 2017, "themes": ["landdev-74"]}, {"ref": "6.2", "section": "6 Accountability and Good Governance - 6.2 Internal Audit", "summary": "Internal audit staff were not strengthened, and performance evaluation was excluded from its programmes.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-142", "year": 2017, "themes": []}, {"ref": "6.3.1(a)", "section": "6.3.1 Procurements", "summary": "Procurement plans omitted required multi-year and individual activity details, and excluded project procurement.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "landdev-2017-143", "year": 2017, "themes": ["landdev-68"]}, {"ref": "6.3.1(b)", "section": "6.3.1 Procurements", "summary": "Lowest gabion bidder was chosen without considering guarantee periods offered by other bidders.", "amount_rs": 172250, "since_year": null, "category": "procurement", "id": "landdev-2017-144", "year": 2017, "themes": []}, {"ref": "6.3.1(c)", "section": "6.3.1 Procurements", "summary": "Building materials for a Kaduruwella site were bought from two suppliers without open competitive bidding.", "amount_rs": 34400000, "since_year": null, "category": "procurement", "id": "landdev-2017-145", "year": 2017, "themes": []}, {"ref": "6.3.1(d)", "section": "6.3.1 Procurements", "summary": "Gravel was bought piecemeal under 26 contracts without estimated quantities, and no performance bond was obtained.", "amount_rs": 415810000, "since_year": null, "category": "procurement", "id": "landdev-2017-146", "year": 2017, "themes": []}, {"ref": "6.3.1(e)", "section": "6.3.1 Procurements", "summary": "Tipper truck hire was based on prior-year prices without fresh quotations.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "landdev-2017-147", "year": 2017, "themes": []}, {"ref": "6.3.1(f)", "section": "6.3.1 Procurements", "summary": "Vehicle hire agreements were renewed at previously quoted prices without fresh quotations.", "amount_rs": 10760000, "since_year": null, "category": "procurement", "id": "landdev-2017-148", "year": 2017, "themes": []}, {"ref": "6.3.1(g)", "section": "6.3.1 Procurements", "summary": "Four contracts were awarded without written agreements, contrary to the procurement guideline.", "amount_rs": 37970000, "since_year": null, "category": "procurement", "id": "landdev-2017-149", "year": 2017, "themes": []}, {"ref": "6.3.1(h)", "section": "6.3.1 Procurements", "summary": "Eight Warasgaga contracts were awarded without involving the Corporation's supply division.", "amount_rs": 124590000, "since_year": null, "category": "procurement", "id": "landdev-2017-150", "year": 2017, "themes": []}, {"ref": "6.3.1(i)", "section": "6.3.1 Procurements", "summary": "Performance bonds from five failed contractors were recovered, but those contractors were not blacklisted.", "amount_rs": 1995075, "since_year": null, "category": "procurement", "id": "landdev-2017-151", "year": 2017, "themes": []}, {"ref": "6.3.1(j)", "section": "6.3.1 Procurements", "summary": "Performance bond deductions from interim certificates remain unsettled, some for over five years.", "amount_rs": 39265196, "since_year": null, "category": "unsettled_balances", "id": "landdev-2017-152", "year": 2017, "themes": []}, {"ref": "6.3.2(a)", "section": "6.3.2 Deficiencies in Contract Administration", "summary": "Diyatha Uyana construction is over three years overdue, with only 43 per cent financial progress.", "amount_rs": 52970000, "since_year": null, "category": "delays", "id": "landdev-2017-153", "year": 2017, "themes": []}, {"ref": "6.3.2(b)", "section": "6.3.2 Deficiencies in Contract Administration", "summary": "Rs.297 million of completed Kollonnawa housing work has not been certified or received for over three years.", "amount_rs": 297330000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2017-154", "year": 2017, "themes": []}, {"ref": "6.3.2(c)", "section": "6.3.2 Deficiencies in Contract Administration", "summary": "Four contracts due for completion show physical progress of only 1 to 24 per cent.", "amount_rs": 340000000, "since_year": null, "category": "delays", "id": "landdev-2017-155", "year": 2017, "themes": []}, {"ref": "6.3.2(d)", "section": "6.3.2 Deficiencies in Contract Administration", "summary": "Bolgoda canal banks collapsed after work began without a study or plan, requiring costly reconstruction.", "amount_rs": 9001423, "since_year": null, "category": "financial_loss", "id": "landdev-2017-156", "year": 2017, "themes": []}, {"ref": "6.3.2(e)(i)", "section": "6.3.2 Deficiencies in Contract Administration", "summary": "Warasgaga project is at 43 per cent progress against 80 expected, and its estimated cost was cut by 23 per cent.", "amount_rs": 14227000000, "since_year": 2013, "category": "delays", "id": "landdev-2017-157", "year": 2017, "themes": []}, {"ref": "6.3.2(e)(ii)", "section": "6.3.2 Deficiencies in Contract Administration", "summary": "Sixty short sub-contracts received mobilisation advances, and most remain unsettled beyond expected periods.", "amount_rs": 135765060, "since_year": null, "category": "unsettled_balances", "id": "landdev-2017-158", "year": 2017, "themes": []}, {"ref": "6.3.2(e)(iii)", "section": "6.3.2 Deficiencies in Contract Administration", "summary": "New Warasgaga loan agreement was not signed by August 2018, and no revised plan was prepared.", "amount_rs": 2550000000, "since_year": null, "category": "governance_hr", "id": "landdev-2017-159", "year": 2017, "themes": []}, {"ref": "6.3.2(e)(iv)", "section": "6.3.2 Deficiencies in Contract Administration", "summary": "Four sub-contracts worth Rs.108.61 million were suspended after Rs.35.56 million was spent.", "amount_rs": 108610000, "since_year": null, "category": "delays", "id": "landdev-2017-160", "year": 2017, "themes": []}, {"ref": "6.3.2(e)(v)", "section": "6.3.2 Deficiencies in Contract Administration", "summary": "Fourteen sub-contracts show 5 to 50 per cent progress, with ten over a year late and no damages charged.", "amount_rs": 416660000, "since_year": null, "category": "delays", "id": "landdev-2017-161", "year": 2017, "themes": []}, {"ref": "6.3.2(e)(vi)", "section": "6.3.2 Deficiencies in Contract Administration", "summary": "Four sub-contracts worth Rs.126.2 million have not started, though Rs.24 million was advanced.", "amount_rs": 126200000, "since_year": null, "category": "delays", "id": "landdev-2017-162", "year": 2017, "themes": []}, {"ref": "6.3.2(e)(vii)", "section": "6.3.2 Deficiencies in Contract Administration", "summary": "Sixteen sub-contracts were reported as 100 per cent physically complete, but financial progress was only 20 to 80 per cent.", "amount_rs": 406530000, "since_year": null, "category": "governance_hr", "id": "landdev-2017-163", "year": 2017, "themes": []}, {"ref": "6.3.2(e)(viii)", "section": "6.3.2 Deficiencies in Contract Administration", "summary": "Land acquisition has dragged on over five years without proper legal process, and six contracts cannot start.", "amount_rs": 197690000, "since_year": null, "category": "delays", "id": "landdev-2017-164", "year": 2017, "themes": []}, {"ref": "6.3.2(f)", "section": "6.3.2 Deficiencies in Contract Administration", "summary": "Invoices for 29 projects were not submitted on time, and Rs.1,656 million of invoiced work is certified.", "amount_rs": 2277562146, "since_year": null, "category": "unsettled_balances", "id": "landdev-2017-165", "year": 2017, "themes": []}, {"ref": "6.3.2(g)", "section": "6.3.2 Deficiencies in Contract Administration", "summary": "Invoices for 12 projects exceeded consultant-certified values by Rs.163 million without explanation.", "amount_rs": 163381834, "since_year": null, "category": "financial_loss", "id": "landdev-2017-166", "year": 2017, "themes": []}, {"ref": "6.3.2(h)", "section": "6.3.2 Deficiencies in Contract Administration", "summary": "84 of 119 contracts were sub-contracted despite available resources, passing profit to sub-contractors.", "amount_rs": null, "since_year": null, "category": "financial_loss", "id": "landdev-2017-167", "year": 2017, "themes": []}, {"ref": "6.3.2(i)", "section": "6.3.2 Deficiencies in Contract Administration", "summary": "Hospital contracts show 23 to 34 per cent variance between Corporation and sub-contractor BOQs, with no rate analysis.", "amount_rs": 63030000, "since_year": null, "category": "financial_loss", "id": "landdev-2017-168", "year": 2017, "themes": []}, {"ref": "6.3.2(j)", "section": "6.3.2 Deficiencies in Contract Administration", "summary": "Five contracts were awarded 30 to 45 per cent off engineer estimates, and low BOQ rates were not evaluated.", "amount_rs": 306000000, "since_year": null, "category": "financial_loss", "id": "landdev-2017-169", "year": 2017, "themes": []}, {"ref": "6.3.2(k)", "section": "6.3.2 Deficiencies in Contract Administration", "summary": "Wellawaththa bridge was renovated without a feasibility study, causing a nearby temple and child-care house to sink.", "amount_rs": null, "since_year": null, "category": "financial_loss", "id": "landdev-2017-170", "year": 2017, "themes": []}, {"ref": "6.3.3", "section": "6.3.3 Delayed Projects", "summary": "Sixteen contracts are 6 to 18 months overdue.", "amount_rs": 1767940000, "since_year": null, "category": "delays", "id": "landdev-2017-171", "year": 2017, "themes": []}, {"ref": "6.4", "section": "6.4 Budgetary Control", "summary": "Budget variances of 20 to 850 per cent show the budget was not used as a control tool.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-172", "year": 2017, "themes": []}, {"ref": "6.5", "section": "6.5 Tabling of Annual Reports", "summary": "Annual reports for 2015 and 2016 had not been tabled in Parliament by August 2018.", "amount_rs": null, "since_year": 2015, "category": "governance_hr", "id": "landdev-2017-173", "year": 2017, "themes": []}, {"ref": "6.6(a)", "section": "6.6 Unresolved Audit Paragraphs", "summary": "Professional allowances continue to be paid without required approvals, as previously reported.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-174", "year": 2017, "themes": ["landdev-72"]}, {"ref": "6.6(b)", "section": "6.6 Unresolved Audit Paragraphs", "summary": "Interest recovered from officers on vehicle loans continues to be reimbursed, as previously reported.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-175", "year": 2017, "themes": ["landdev-64"]}, {"ref": "6.6(c)", "section": "6.6 Unresolved Audit Paragraphs", "summary": "COPE directed legal action over an unauthorised Kovil on developed land, but no action was taken.", "amount_rs": 30200000, "since_year": 2012, "category": "governance_hr", "id": "landdev-2017-176", "year": 2017, "themes": []}, {"ref": "6.6(d)", "section": "6.6 Unresolved Audit Paragraphs", "summary": "Contributions to the EPF and ETF were miscalculated by omitting required allowances, as previously reported.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-177", "year": 2017, "themes": []}, {"ref": "6.6(e)(i)", "section": "6.6 Unresolved Audit Paragraphs", "summary": "Warasgaga project began without an action plan, timeframe or work schedule.", "amount_rs": null, "since_year": null, "category": "delays", "id": "landdev-2017-178", "year": 2017, "themes": []}, {"ref": "6.6(e)(ii)", "section": "6.6 Unresolved Audit Paragraphs", "summary": "Warasgaga project did not assess future flood probability, severity or risks.", "amount_rs": null, "since_year": null, "category": "other", "id": "landdev-2017-179", "year": 2017, "themes": []}, {"ref": "6.6(e)(iii)", "section": "6.6 Unresolved Audit Paragraphs", "summary": "Monthly and annual progress reports for Warasgaga zones and packages were not prepared.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-180", "year": 2017, "themes": []}, {"ref": "6.6(e)(iv)", "section": "6.6 Unresolved Audit Paragraphs", "summary": "Gabion construction in Zones 1 to 3 was overestimated, leading to overpaid mobilisation advances.", "amount_rs": 281461659, "since_year": null, "category": "financial_loss", "id": "landdev-2017-181", "year": 2017, "themes": []}, {"ref": "6.6(e)(v)", "section": "6.6 Unresolved Audit Paragraphs", "summary": "Over 75 per cent of gabion walls use granite larger than the British Standard maximum, risking damage.", "amount_rs": null, "since_year": null, "category": "other", "id": "landdev-2017-182", "year": 2017, "themes": []}, {"ref": "6.6(e)(vi)", "section": "6.6 Unresolved Audit Paragraphs", "summary": "Canal works were split into 34 small packages, with excessive advertising and preliminary costs.", "amount_rs": 1000000, "since_year": null, "category": "procurement", "id": "landdev-2017-183", "year": 2017, "themes": []}, {"ref": "6.6(e)(vii)", "section": "6.6 Unresolved Audit Paragraphs", "summary": "Rs.1.84 million paid to a business owner for a bridge that was to be reconstructed later.", "amount_rs": 1840000, "since_year": null, "category": "financial_loss", "id": "landdev-2017-184", "year": 2017, "themes": []}, {"ref": "6.6(e)(viii)", "section": "6.6 Unresolved Audit Paragraphs", "summary": "Rs.31.07 million paid without obtaining the Ministry of Land observations that Cabinet required.", "amount_rs": 31070000, "since_year": null, "category": "non_compliance", "id": "landdev-2017-185", "year": 2017, "themes": []}, {"ref": "6.6(e)(ix)", "section": "6.6 Unresolved Audit Paragraphs", "summary": "Rs.3 million compensation paid to co-families without recommendation from the ownership confirmation committee.", "amount_rs": 3000000, "since_year": null, "category": "non_compliance", "id": "landdev-2017-186", "year": 2017, "themes": []}, {"ref": "6.6(e)(x)", "section": "6.6 Unresolved Audit Paragraphs", "summary": "Rs.35.52 million paid for removed structures without a Cabinet decision or Government Valuer report.", "amount_rs": 35520000, "since_year": null, "category": "non_compliance", "id": "landdev-2017-187", "year": 2017, "themes": []}, {"ref": "6.6(f)", "section": "6.6 Unresolved Audit Paragraphs", "summary": "Unauthorised land filling near Ekala was not stopped promptly, and the court rejected the Corporation's case.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-188", "year": 2017, "themes": []}, {"ref": "6.6(g)", "section": "6.6 Unresolved Audit Paragraphs", "summary": "A 3.05-perch land lease was cancelled and re-leased without revaluation, and sub-leased later.", "amount_rs": null, "since_year": 2005, "category": "governance_hr", "id": "landdev-2017-189", "year": 2017, "themes": []}, {"ref": "6.6(h)", "section": "6.6 Unresolved Audit Paragraphs", "summary": "Steel piles worth Rs.73.71 million were bought by a committee not appointed as required by guidelines.", "amount_rs": 73710000, "since_year": 2016, "category": "procurement", "id": "landdev-2017-190", "year": 2017, "themes": []}, {"ref": "6.6(i)", "section": "6.6 Unresolved Audit Paragraphs", "summary": "Prior-year income was overstated by booking Warasgaga receivables from the Treasury instead of deferred income.", "amount_rs": 3332940000, "since_year": 2016, "category": "accounting_error", "id": "landdev-2017-191", "year": 2017, "themes": []}, {"ref": "6.7(a)", "section": "6.7 Fulfillment of the Social Responsibility", "summary": "No mechanism or officers were set up to identify unauthorised reclamations and settlements in gazetted lands.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2017-192", "year": 2017, "themes": []}, {"ref": "6.7(b)", "section": "6.7 Fulfillment of the Social Responsibility", "summary": "Warasgaga land acquisition has been delayed over five years, leaving affected residents in limbo and homes sunk.", "amount_rs": null, "since_year": null, "category": "delays", "id": "landdev-2017-193", "year": 2017, "themes": []}, {"ref": "6.7(c)", "section": "6.7 Fulfillment of the Social Responsibility", "summary": "Of 990 acquired acres, 62 were settled by encroachers and 79 were divested without technical evaluation.", "amount_rs": null, "since_year": null, "category": "other", "id": "landdev-2017-194", "year": 2017, "themes": []}, {"ref": "7(a)", "section": "7 Systems and Controls - Stock Controls", "summary": "Storekeepers and security officers were missing at some sites, and stock records were not maintained.", "amount_rs": null, "since_year": null, "category": "other", "id": "landdev-2017-195", "year": 2017, "themes": []}, {"ref": "7(b)", "section": "7 Systems and Controls - Contract Administration", "summary": "Contract administration weaknesses include incomplete projects, sub-contracting, large estimate variances and missing performance bonds.", "amount_rs": null, "since_year": null, "category": "other", "id": "landdev-2017-196", "year": 2017, "themes": []}, {"ref": "7(c)", "section": "7 Systems and Controls - Procurement Process", "summary": "Procurement weaknesses include non-competitive buying, bypassing the supply division, and paying suppliers before receiving goods.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "landdev-2017-197", "year": 2017, "themes": []}, {"ref": "7(d)", "section": "7 Systems and Controls - Financial Management", "summary": "Financial control gaps include unsettled advances, late loan payments, misused grants and delayed tax remittances.", "amount_rs": null, "since_year": null, "category": "other", "id": "landdev-2017-198", "year": 2017, "themes": []}, {"ref": "7(e)", "section": "7 Systems and Controls - Accounting", "summary": "Accounting issues include non-compliance with accounting standards, misstated assets and liabilities, and missing journal support.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "landdev-2017-199", "year": 2017, "themes": []}, {"ref": "7(f)", "section": "7 Systems and Controls - Security Activities in Services Division", "summary": "Old spare parts taken out of the service division for repairs were not always returned or accounted for.", "amount_rs": null, "since_year": null, "category": "other", "id": "landdev-2017-200", "year": 2017, "themes": []}, {"ref": "7(g)", "section": "7 Systems and Controls - Working Papers in Service Centre", "summary": "No procedure tracks completed and pending service work, and separate working papers were not updated with the main paper.", "amount_rs": null, "since_year": null, "category": "other", "id": "landdev-2017-201", "year": 2017, "themes": []}]}, {"year": 2020, "opinion": "qualified", "prev_section": false, "late_accounts": false, "url": "https://www.naosl.gov.lk/web/images/audit-reports/upload/2020/corporation/2-XL/Sri-Lanka-Land-Development--E.pdf", "findings": [{"ref": "1.5.2(a)", "section": "1.5.2 Non-Compliance with Sri Lanka Accounting Standards (LKAS)", "summary": "PPE worth Rs.1,827.37 million was shown without fair value determination, except motor vehicles.", "amount_rs": 1827370000, "since_year": null, "category": "accounting_error", "id": "landdev-2020-0", "year": 2020, "themes": []}, {"ref": "1.5.2(b)", "section": "1.5.2 Non-Compliance with Sri Lanka Accounting Standards (LKAS)", "summary": "A jeep was not revalued although its asset class, motor vehicles, had been revalued.", "amount_rs": 26470000, "since_year": null, "category": "accounting_error", "id": "landdev-2020-1", "year": 2020, "themes": ["landdev-75"]}, {"ref": "1.5.2(c)", "section": "1.5.2 Non-Compliance with Sri Lanka Accounting Standards (LKAS)", "summary": "Useful lives of fully depreciated assets still in use were not reviewed or corrected.", "amount_rs": 492810000, "since_year": null, "category": "accounting_error", "id": "landdev-2020-2", "year": 2020, "themes": ["landdev-57"]}, {"ref": "1.5.2(d)", "section": "1.5.2 Non-Compliance with Sri Lanka Accounting Standards (LKAS)", "summary": "Subsidiary used FIFO stock valuation while parent used weighted average; consolidation adjustments were not made.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "landdev-2020-3", "year": 2020, "themes": []}, {"ref": "1.5.2(e)", "section": "1.5.2 Non-Compliance with Sri Lanka Accounting Standards (LKAS)", "summary": "Fair value of two investment properties was not determined, despite LKAS 40 requirements.", "amount_rs": 158280000, "since_year": null, "category": "accounting_error", "id": "landdev-2020-4", "year": 2020, "themes": []}, {"ref": "1.5.3(a)", "section": "1.5.3 Accounting Policies", "summary": "Contract revenue was not recognised because the final work-done certificate was not obtained.", "amount_rs": 3290000, "since_year": 2018, "category": "accounting_error", "id": "landdev-2020-5", "year": 2020, "themes": ["landdev-76"]}, {"ref": "1.5.3(b)", "section": "1.5.3 Accounting Policies", "summary": "Revenue from three contracts was omitted because engineer's work-done certificates were not obtained.", "amount_rs": 33090000, "since_year": null, "category": "accounting_error", "id": "landdev-2020-6", "year": 2020, "themes": []}, {"ref": "1.5.4(a)", "section": "1.5.4 Accounting Deficiencies", "summary": "Revenue for two contracts was booked without the engineer's certificate, which was not issued by year-end.", "amount_rs": 64680000, "since_year": 2020, "category": "accounting_error", "id": "landdev-2020-7", "year": 2020, "themes": []}, {"ref": "1.5.4(b)", "section": "1.5.4 Accounting Deficiencies", "summary": "Prior-year contract expenses were charged to the current year, understating contract profit.", "amount_rs": 6210000, "since_year": null, "category": "accounting_error", "id": "landdev-2020-8", "year": 2020, "themes": ["landdev-77"]}, {"ref": "1.5.4(c)", "section": "1.5.4 Accounting Deficiencies", "summary": "Software licence renewal fees were wrongly capitalised as work-in-progress, overstating assets and profit.", "amount_rs": 1200000, "since_year": 2020, "category": "accounting_error", "id": "landdev-2020-9", "year": 2020, "themes": []}, {"ref": "1.5.4(d)", "section": "1.5.4 Accounting Deficiencies", "summary": "Receivables from Wattala Mabole Urban Council were not written off despite a decision to do so.", "amount_rs": 13040000, "since_year": 2018, "category": "unsettled_balances", "id": "landdev-2020-10", "year": 2020, "themes": []}, {"ref": "1.5.4(e)", "section": "1.5.4 Accounting Deficiencies", "summary": "Consultancy project revenue and expenses were not identified separately for each project.", "amount_rs": 19960000, "since_year": null, "category": "accounting_error", "id": "landdev-2020-11", "year": 2020, "themes": []}, {"ref": "1.5.4(f)", "section": "1.5.4 Accounting Deficiencies", "summary": "Royalty payable on sand sales for Sept–Dec was not recorded, overstating income and profit.", "amount_rs": 13200000, "since_year": null, "category": "accounting_error", "id": "landdev-2020-12", "year": 2020, "themes": []}, {"ref": "1.5.4(g)", "section": "1.5.4 Accounting Deficiencies", "summary": "Unrecoverable receivables from suspended subsidiary Waste Wealth were shown as prepayments.", "amount_rs": 2460000, "since_year": 2019, "category": "unsettled_balances", "id": "landdev-2020-13", "year": 2020, "themes": ["landdev-79"]}, {"ref": "1.5.4(h)", "section": "1.5.4 Accounting Deficiencies", "summary": "Completed compost leachate pit construction cost remained in work-in-progress instead of being capitalised.", "amount_rs": 16240000, "since_year": 2020, "category": "accounting_error", "id": "landdev-2020-14", "year": 2020, "themes": []}, {"ref": "1.5.4(i)", "section": "1.5.4 Accounting Deficiencies", "summary": "Railway cafeteria receivables and interest from Waters Edge remain unrecovered with no signed agreement.", "amount_rs": 88420000, "since_year": 2017, "category": "unsettled_balances", "id": "landdev-2020-15", "year": 2020, "themes": []}, {"ref": "1.5.4(j)", "section": "1.5.4 Accounting Deficiencies", "summary": "Mobilization advances remain unsettled for years, some over five years, for abandoned or suspended projects.", "amount_rs": 370090000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2020-16", "year": 2020, "themes": ["landdev-58"]}, {"ref": "1.5.5(a)", "section": "1.5.5 Un-reconciled Control Accounts or Records", "summary": "Trade creditors differ from supporting records by Rs.64.0 million, attributed to unadjusted advance payments.", "amount_rs": 64000000, "since_year": null, "category": "accounting_error", "id": "landdev-2020-17", "year": 2020, "themes": []}, {"ref": "1.5.5(b)", "section": "1.5.5 Un-reconciled Control Accounts or Records", "summary": "Performance bond balances in deposits differ from corresponding records by Rs.3.92 million.", "amount_rs": 3920000, "since_year": null, "category": "accounting_error", "id": "landdev-2020-18", "year": 2020, "themes": []}, {"ref": "1.5.5(c)", "section": "1.5.5 Un-reconciled Control Accounts or Records", "summary": "Work-in-progress for Biore Bairre Lake project differs from corresponding records by Rs.1.08 million.", "amount_rs": 1080000, "since_year": null, "category": "accounting_error", "id": "landdev-2020-19", "year": 2020, "themes": []}, {"ref": "1.5.6(a)(i)", "section": "1.5.6 Lack of Evidence for Audit", "summary": "Refundable deposits of Rs.4.27 million could not be vouched due to missing evidence.", "amount_rs": 4270000, "since_year": null, "category": "other", "id": "landdev-2020-20", "year": 2020, "themes": []}, {"ref": "1.5.6(a)(ii)", "section": "1.5.6 Lack of Evidence for Audit", "summary": "Mobilization advance of Rs.1.12 million for Nuwaraeliya housing project lacked supporting evidence.", "amount_rs": 1120000, "since_year": null, "category": "other", "id": "landdev-2020-21", "year": 2020, "themes": []}, {"ref": "1.5.6(a)(iii)", "section": "1.5.6 Lack of Evidence for Audit", "summary": "EPR system procurement of Rs.4.60 million lacked contractor documents and equipment schedules.", "amount_rs": 4600000, "since_year": null, "category": "other", "id": "landdev-2020-22", "year": 2020, "themes": []}, {"ref": "1.5.6(a)(iv)", "section": "1.5.6 Lack of Evidence for Audit", "summary": "Rented mortar vehicle payments of Rs.9.32 million lacked a schedule of rented vehicles.", "amount_rs": 9320000, "since_year": null, "category": "other", "id": "landdev-2020-23", "year": 2020, "themes": []}, {"ref": "1.5.6(b)", "section": "1.5.6 Lack of Evidence for Audit", "summary": "Four vouchers totalling Rs.15.79 million lacked required approvals and supporting documents.", "amount_rs": 15794198, "since_year": null, "category": "other", "id": "landdev-2020-24", "year": 2020, "themes": []}, {"ref": "1.6.1(a)", "section": "1.6.1 Accounts receivable", "summary": "Old receivables, unconfirmed debtor balances and doubtful debts remain outstanding across multiple years.", "amount_rs": 607350000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2020-25", "year": 2020, "themes": []}, {"ref": "1.6.1(b)", "section": "1.6.1 Accounts receivable", "summary": "Valuation fees for 15 rented land plots remain unrecovered for one to five years.", "amount_rs": 3710000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2020-26", "year": 2020, "themes": []}, {"ref": "1.6.2(a)(i)", "section": "1.6.2 Accounts Payables", "summary": "Tender deposits unsettled for years were not treated as income under financial regulations FR 570 and 571.", "amount_rs": 42880000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2020-27", "year": 2020, "themes": ["landdev-59"]}, {"ref": "1.6.2(a)(ii)", "section": "1.6.2 Accounts Payables", "summary": "Land valuation fees collected from customers were not remitted to the Valuation Department.", "amount_rs": 8190000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2020-28", "year": 2020, "themes": []}, {"ref": "1.6.2(a)(iii)", "section": "1.6.2 Accounts Payables", "summary": "Stamp duties retained since 2006 for unsigned rent agreements have not been refunded.", "amount_rs": 10400000, "since_year": 2006, "category": "unsettled_balances", "id": "landdev-2020-29", "year": 2020, "themes": []}, {"ref": "1.6.2(a)(iv)", "section": "1.6.2 Accounts Payables", "summary": "Contract creditors, mainly retention money, remain unsettled for two to over five years.", "amount_rs": 57250000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2020-30", "year": 2020, "themes": ["landdev-60"]}, {"ref": "1.6.2(b)", "section": "1.6.2 Accounts Payables", "summary": "Creditor confirmations showed mismatches, including a rejected Rs.15.2 million balance and a Rs.0.43 million difference.", "amount_rs": 15200000, "since_year": null, "category": "accounting_error", "id": "landdev-2020-31", "year": 2020, "themes": []}, {"ref": "1.7(a)", "section": "1.7 Related Party Transactions", "summary": "Balances with subsidiary Land Reclamation and Development Company do not match its records.", "amount_rs": 10570000, "since_year": null, "category": "accounting_error", "id": "landdev-2020-32", "year": 2020, "themes": ["landdev-78"]}, {"ref": "1.7(b)(i)", "section": "1.7 Related Party Transactions", "summary": "Rs.40 million salary advance to subsidiary was not surrendered or settled.", "amount_rs": 40000000, "since_year": 2019, "category": "unsettled_balances", "id": "landdev-2020-33", "year": 2020, "themes": []}, {"ref": "1.7(b)(ii)", "section": "1.7 Related Party Transactions", "summary": "Subcontract mobilization advances to subsidiary remain unrecovered after lapsing over three years.", "amount_rs": 2370000, "since_year": 2008, "category": "unsettled_balances", "id": "landdev-2020-34", "year": 2020, "themes": []}, {"ref": "1.7(b)(iii)", "section": "1.7 Related Party Transactions", "summary": "Rent for lands and buildings leased to subsidiary has not been recovered since 2003.", "amount_rs": 8060000, "since_year": 2003, "category": "unsettled_balances", "id": "landdev-2020-35", "year": 2020, "themes": ["landdev-61"]}, {"ref": "1.7(c)", "section": "1.7 Related Party Transactions", "summary": "Mobilization advance receivable from subsidiary differs from the subsidiary's payable by Rs.0.47 million.", "amount_rs": 470000, "since_year": null, "category": "accounting_error", "id": "landdev-2020-36", "year": 2020, "themes": []}, {"ref": "1.7(d)", "section": "1.7 Related Party Transactions", "summary": "Sea Sand Packing project loans to subsidiary remain wholly unsettled, with recovery plans not finalised.", "amount_rs": 479210000, "since_year": 2019, "category": "unsettled_balances", "id": "landdev-2020-37", "year": 2020, "themes": []}, {"ref": "1.8(a)(1)", "section": "1.8 Non-compliances with Laws, Rules, Regulations and Management Decisions.", "summary": "Ad-hoc advances exceeded the Rs.100,000 limit in 29 instances without required Treasury approval.", "amount_rs": 10344835, "since_year": null, "category": "non_compliance", "id": "landdev-2020-38", "year": 2020, "themes": ["landdev-62"]}, {"ref": "1.8(a)(2)", "section": "1.8 Non-compliances with Laws, Rules, Regulations and Management Decisions.", "summary": "Ad-hoc advances were settled late and special advances were not surrendered, contrary to financial regulations.", "amount_rs": 6370980, "since_year": null, "category": "non_compliance", "id": "landdev-2020-39", "year": 2020, "themes": []}, {"ref": "1.8(a)(3)", "section": "1.8 Non-compliances with Laws, Rules, Regulations and Management Decisions.", "summary": "Special advances were settled after lapsing without being used for their intended purpose.", "amount_rs": 1666480, "since_year": null, "category": "non_compliance", "id": "landdev-2020-40", "year": 2020, "themes": []}, {"ref": "1.8(a)(iv)", "section": "1.8 Non-compliances with Laws, Rules, Regulations and Management Decisions.", "summary": "Ad-hoc advances were used for regular construction and procurement activities, which should follow tender procedures.", "amount_rs": 4693525, "since_year": null, "category": "non_compliance", "id": "landdev-2020-41", "year": 2020, "themes": []}, {"ref": "1.8(b)", "section": "1.8 Non-compliances with Laws, Rules, Regulations and Management Decisions.", "summary": "New head office was built in 2008 without required Local Government approval; Rs.12.04 million liability unsettled.", "amount_rs": 12040000, "since_year": 2008, "category": "non_compliance", "id": "landdev-2020-42", "year": 2020, "themes": ["landdev-63"]}, {"ref": "1.8(c)", "section": "1.8 Non-compliances with Laws, Rules, Regulations and Management Decisions.", "summary": "Name list of officers exempt from PAYE deduction was not furnished to the Inland Revenue Department.", "amount_rs": null, "since_year": 2020, "category": "non_compliance", "id": "landdev-2020-43", "year": 2020, "themes": []}, {"ref": "1.8(d)", "section": "1.8 Non-compliances with Laws, Rules, Regulations and Management Decisions.", "summary": "Loan interest of Rs.772,284 was reimbursed to officers on vehicle imports with only Board approval.", "amount_rs": 772284, "since_year": null, "category": "non_compliance", "id": "landdev-2020-44", "year": 2020, "themes": ["landdev-64"]}, {"ref": "1.9", "section": "1.9 General Controls over Information Technology", "summary": "ERP system contract awarded in 2017 remains incomplete with no signed agreement; old software still used.", "amount_rs": 12970000, "since_year": 2017, "category": "delays", "id": "landdev-2020-45", "year": 2020, "themes": []}, {"ref": "3.1", "section": "3.1 Uneconomic Transactions", "summary": "Rs.47.37 million court-related receivable was written off without Treasury approval or recovery from responsible officers.", "amount_rs": 47370000, "since_year": 2017, "category": "financial_loss", "id": "landdev-2020-46", "year": 2020, "themes": []}, {"ref": "3.2(a)", "section": "3.2 Identified Losses", "summary": "Diyatha Uyana boat service ran at a loss and was suspended at the end of 2020.", "amount_rs": 500000, "since_year": 2017, "category": "financial_loss", "id": "landdev-2020-47", "year": 2020, "themes": []}, {"ref": "3.2(b)", "section": "3.2 Identified Losses", "summary": "Kirimandala agricultural project incurred a loss, with labour costs at half of total expenditure.", "amount_rs": 7160000, "since_year": 2020, "category": "financial_loss", "id": "landdev-2020-48", "year": 2020, "themes": ["landdev-80"]}, {"ref": "3.2(c)", "section": "3.2 Identified Losses", "summary": "Muthurajawela compost centre building construction stalled after piling, with Rs.75.80 million spent.", "amount_rs": 75800000, "since_year": 2018, "category": "idle_assets", "id": "landdev-2020-49", "year": 2020, "themes": ["landdev-81"]}, {"ref": "3.2(d)", "section": "3.2 Identified Losses", "summary": "Seven-storey office building stalled after piling because the contractor lacked financial capacity.", "amount_rs": 10270000, "since_year": 2018, "category": "delays", "id": "landdev-2020-50", "year": 2020, "themes": []}, {"ref": "3.2(e)", "section": "3.2 Identified Losses", "summary": "Kirimandala sports complex remains incomplete despite Rs.25.84 million spent, with works delayed.", "amount_rs": 25840000, "since_year": 2018, "category": "delays", "id": "landdev-2020-51", "year": 2020, "themes": []}, {"ref": "3.2(f)", "section": "3.2 Identified Losses", "summary": "Water tower built at head office site is idle after the planned office construction was abandoned.", "amount_rs": 2590000, "since_year": 2019, "category": "idle_assets", "id": "landdev-2020-52", "year": 2020, "themes": []}, {"ref": "3.2(g)", "section": "3.2 Identified Losses", "summary": "Muthurajawela building abandoned in 2020 with Rs.161.53 million spent and remains incomplete.", "amount_rs": 161530000, "since_year": 2017, "category": "idle_assets", "id": "landdev-2020-53", "year": 2020, "themes": []}, {"ref": "3.2(h)", "section": "3.2 Identified Losses", "summary": "Horana bus stand project was abandoned, leaving unrecovered UDA receivables and a Rs.12.35 million loss.", "amount_rs": 12350000, "since_year": 2015, "category": "financial_loss", "id": "landdev-2020-54", "year": 2020, "themes": []}, {"ref": "3.2(i)", "section": "3.2 Identified Losses", "summary": "Receivables from the Department of Public Trustee remain unrecovered for over 20 years.", "amount_rs": 25640000, "since_year": 2001, "category": "unsettled_balances", "id": "landdev-2020-55", "year": 2020, "themes": []}, {"ref": "3.3(a)(i)", "section": "3.3 Management Activities", "summary": "Sea sand excavation contract was cancelled early, exposing the Corporation to a Rs.2.96 billion compensation claim.", "amount_rs": 2960000000, "since_year": 2018, "category": "financial_loss", "id": "landdev-2020-56", "year": 2020, "themes": []}, {"ref": "3.3(a)(ii)", "section": "3.3 Management Activities", "summary": "Rs.557.99 million allocated for refilling excavated sand lands was not removed from the financial statements.", "amount_rs": 557990000, "since_year": 2011, "category": "accounting_error", "id": "landdev-2020-57", "year": 2020, "themes": []}, {"ref": "3.3(b)", "section": "3.3 Management Activities", "summary": "Net land sale proceeds of Rs.251.60 million were not credited to the Consolidated Fund as Cabinet directed.", "amount_rs": 251600000, "since_year": 2017, "category": "non_compliance", "id": "landdev-2020-58", "year": 2020, "themes": []}, {"ref": "3.3(c)", "section": "3.3 Management Activities", "summary": "Salaries for staff assigned to Metro Colombo project remain unreimbursed, with Rs.4.08 million overdue over one year.", "amount_rs": 6900000, "since_year": 2019, "category": "unsettled_balances", "id": "landdev-2020-59", "year": 2020, "themes": []}, {"ref": "3.3(d)", "section": "3.3 Management Activities", "summary": "Rent arrears from occupants of five unagreed Orugodawaththa plots remain unpaid and legal action is pending.", "amount_rs": 2890000, "since_year": 2017, "category": "unsettled_balances", "id": "landdev-2020-60", "year": 2020, "themes": []}, {"ref": "3.3(e)", "section": "3.3 Management Activities", "summary": "Corporation bid for only a few competitive contracts, losing market share to other bidders.", "amount_rs": 77290000, "since_year": null, "category": "procurement", "id": "landdev-2020-61", "year": 2020, "themes": []}, {"ref": "3.3(f)", "section": "3.3 Management Activities", "summary": "Cafeteria built on UDA land was leased without agreement, leaving Rs.24.58 million rent unrecovered.", "amount_rs": 24580000, "since_year": 2017, "category": "unsettled_balances", "id": "landdev-2020-62", "year": 2020, "themes": ["landdev-82"]}, {"ref": "3.3(g)", "section": "3.3 Management Activities", "summary": "Document digitisation contract remains incomplete and the EDMS system is underused despite Rs.6.23 million spent.", "amount_rs": 6230000, "since_year": 2017, "category": "delays", "id": "landdev-2020-63", "year": 2020, "themes": []}, {"ref": "3.4(a)", "section": "3.4 Performance", "summary": "Bairre Lake cleaning project is only 21% complete, with machinery overspent and idle for over two years.", "amount_rs": 398250000, "since_year": 2019, "category": "idle_assets", "id": "landdev-2020-64", "year": 2020, "themes": []}, {"ref": "3.4(b)", "section": "3.4 Performance", "summary": "Mudun Ella housing project left 66 families without houses, and pumps bought for Rs.83.40 million sit idle.", "amount_rs": 600000000, "since_year": 2016, "category": "idle_assets", "id": "landdev-2020-65", "year": 2020, "themes": []}, {"ref": "3.4(c)", "section": "3.4 Performance", "summary": "Oliyamulla water pump project fell behind plan because pump house construction was not funded on schedule.", "amount_rs": null, "since_year": 2018, "category": "delays", "id": "landdev-2020-66", "year": 2020, "themes": []}, {"ref": "3.4(c)", "section": "3.4 Performance", "summary": "Kolonnawa storm water drain project, funded from Treasury instead of World Bank, is only 4% complete.", "amount_rs": 8700000000, "since_year": 2018, "category": "delays", "id": "landdev-2020-67", "year": 2020, "themes": ["landdev-83"]}, {"ref": "3.4(d)", "section": "3.4 Performance", "summary": "Unauthorised filling in Western Province land reservations continues despite a 2010 gazette notification.", "amount_rs": null, "since_year": 2010, "category": "other", "id": "landdev-2020-68", "year": 2020, "themes": []}, {"ref": "3.5(a)", "section": "3.5 Operational Activities", "summary": "Low-lying land gazettes are limited and only half of Muthurajawela acquired land has been developed.", "amount_rs": null, "since_year": 1995, "category": "delays", "id": "landdev-2020-69", "year": 2020, "themes": ["landdev-65"]}, {"ref": "3.5(b)", "section": "3.5 Operational Activities", "summary": "1,104 unauthorised constructions identified in water basin regions remain unremoved.", "amount_rs": null, "since_year": 1996, "category": "non_compliance", "id": "landdev-2020-70", "year": 2020, "themes": ["landdev-66"]}, {"ref": "3.5(c)", "section": "3.5 Operational Activities", "summary": "Delayed land acquisition compensation has accumulated Rs.47.11 million payable plus Rs.109.29 million interest.", "amount_rs": 47110000, "since_year": 1981, "category": "delays", "id": "landdev-2020-71", "year": 2020, "themes": ["landdev-73"]}, {"ref": "3.5(d)", "section": "3.5 Operational Activities", "summary": "Werasgaga drain land acquisition delayed for years, with Rs.2,387.6 million spent and no progress data provided.", "amount_rs": 2387600000, "since_year": null, "category": "delays", "id": "landdev-2020-72", "year": 2020, "themes": []}, {"ref": "3.5(e)", "section": "3.5 Operational Activities", "summary": "Diyawanna Park works started without wildlife approvals, were suspended, and Rs.3.48 million was spent.", "amount_rs": 3480000, "since_year": 2019, "category": "non_compliance", "id": "landdev-2020-73", "year": 2020, "themes": []}, {"ref": "3.5(f)", "section": "3.5 Operational Activities", "summary": "Mechanical Division incurred a Rs.195 million loss, with high labour costs and outdated machinery.", "amount_rs": 195000000, "since_year": null, "category": "financial_loss", "id": "landdev-2020-74", "year": 2020, "themes": []}, {"ref": "3.6(a)", "section": "3.6 Transaction in contentions Nature", "summary": "Excavators supplied with short-arm machines disguised as long-arm, yet payments were made after faulty inspection.", "amount_rs": 41000000, "since_year": 2019, "category": "procurement", "id": "landdev-2020-75", "year": 2020, "themes": []}, {"ref": "3.6(b)", "section": "3.6 Transaction in contentions Nature", "summary": "Ragama housing project was suspended without feasibility study, and Rs.51.02 million was spent.", "amount_rs": 51020000, "since_year": 2018, "category": "financial_loss", "id": "landdev-2020-76", "year": 2020, "themes": []}, {"ref": "3.7(a)", "section": "3.7 Idle or under-utilized property plant and Equipment", "summary": "Six Bellanwila shops have been closed since 2016 and not rented out, causing Rs.108.45 million lost income.", "amount_rs": 108450000, "since_year": 2016, "category": "idle_assets", "id": "landdev-2020-77", "year": 2020, "themes": []}, {"ref": "3.7(b)", "section": "3.7 Idle or under-utilized property plant and Equipment", "summary": "Road built for Madinnagoda housing scheme became fruitless because the land was not acquired.", "amount_rs": 112000000, "since_year": 2018, "category": "idle_assets", "id": "landdev-2020-78", "year": 2020, "themes": ["landdev-67"]}, {"ref": "3.8", "section": "3.8 Staff Administration", "summary": "Staff cadre has 554 vacancies, and 105 workers were hired from a security agency at high daily rates.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2020-79", "year": 2020, "themes": []}, {"ref": "3.9(a)", "section": "3.9 Deficiencies in Procurement and Contract Management.", "summary": "Atomic Energy Authority receivable for laboratory building remains unrecovered due to planning errors and disputes.", "amount_rs": 61580000, "since_year": 2014, "category": "unsettled_balances", "id": "landdev-2020-80", "year": 2020, "themes": ["landdev-84"]}, {"ref": "3.9(b)", "section": "3.9 Deficiencies in Procurement and Contract Management.", "summary": "Hamilton Canal project receivables, including retention money, remain unrecovered from the Ministry.", "amount_rs": 12800000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2020-81", "year": 2020, "themes": []}, {"ref": "3.9(c)", "section": "3.9 Deficiencies in Procurement and Contract Management.", "summary": "A three-year master procurement plan was not prepared, and project procurement was excluded from plans.", "amount_rs": null, "since_year": 2020, "category": "procurement", "id": "landdev-2020-82", "year": 2020, "themes": ["landdev-68"]}, {"ref": "3.9(d)", "section": "3.9 Deficiencies in Procurement and Contract Management.", "summary": "Kirimandala flood control project is loss-making, with delayed progress and Rs.91 million in unpaid certified bills.", "amount_rs": 91000000, "since_year": null, "category": "financial_loss", "id": "landdev-2020-83", "year": 2020, "themes": []}, {"ref": "3.9(e)", "section": "3.9 Deficiencies in Procurement and Contract Management.", "summary": "Contracts signed without performance bonds, with Rs.27.4 million deducted from bills instead.", "amount_rs": 27400000, "since_year": null, "category": "procurement", "id": "landdev-2020-84", "year": 2020, "themes": []}, {"ref": "3.9(f)", "section": "3.9 Deficiencies in Procurement and Contract Management.", "summary": "Polonnaruwa programme left Rs.68.27 million unrecovered from client bills after project completion.", "amount_rs": 68270000, "since_year": null, "category": "financial_loss", "id": "landdev-2020-85", "year": 2020, "themes": []}, {"ref": "3.9(g)", "section": "3.9 Deficiencies in Procurement and Contract Management.", "summary": "Nine consultancy contracts have Rs.10.59 million in receivables not yet collected.", "amount_rs": 10590000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2020-86", "year": 2020, "themes": []}, {"ref": "3.9(h)", "section": "3.9 Deficiencies in Procurement and Contract Management.", "summary": "Four completed consultancy contracts show low financial progress and were not formalised.", "amount_rs": 18800000, "since_year": null, "category": "delays", "id": "landdev-2020-87", "year": 2020, "themes": []}, {"ref": "3.9(i)", "section": "3.9 Deficiencies in Procurement and Contract Management.", "summary": "Technical Evaluation Committee was appointed after tender opening for air-conditioned container procurement.", "amount_rs": null, "since_year": 2019, "category": "procurement", "id": "landdev-2020-88", "year": 2020, "themes": []}, {"ref": "3.9(j)", "section": "3.9 Deficiencies in Procurement and Contract Management.", "summary": "Revenue was reduced by standard rates, causing Rs.14.77 million lost this year and Rs.18.01 million in the prior year.", "amount_rs": 14770000, "since_year": 2019, "category": "financial_loss", "id": "landdev-2020-89", "year": 2020, "themes": []}]}, {"year": 2022, "opinion": "qualified", "prev_section": false, "late_accounts": true, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2022/statecorperation/2-LV/Sri-Lanka-Land-Development-Corporation--E.pdf", "findings": [{"ref": "1.5.1 (a)", "section": "1.5.1 Non-Compliance with Sri Lanka Accounting Standard", "summary": "Interest payable on land compensation was classified under non-current liabilities instead of being presented correctly.", "amount_rs": 118530000, "since_year": null, "category": "accounting_error", "id": "landdev-2022-0", "year": 2022, "themes": []}, {"ref": "1.5.1 (b)(i)", "section": "1.5.1 Non-Compliance with Sri Lanka Accounting Standard", "summary": "Special levy paid to the Treasury was included in income tax expense, overstating that expense.", "amount_rs": 25000000, "since_year": null, "category": "accounting_error", "id": "landdev-2022-1", "year": 2022, "themes": []}, {"ref": "1.5.1 (b)(ii)", "section": "1.5.1 Non-Compliance with Sri Lanka Accounting Standard", "summary": "Deferred tax adjustment on an actuarial gain was not made in the financial statements.", "amount_rs": 39290000, "since_year": null, "category": "accounting_error", "id": "landdev-2022-2", "year": 2022, "themes": []}, {"ref": "1.5.1 (c)(i)", "section": "1.5.1 Non-Compliance with Sri Lanka Accounting Standard", "summary": "Motor cycles and a jeep were not revalued although their asset class was revalued in 2020.", "amount_rs": 51210000, "since_year": 2020, "category": "accounting_error", "id": "landdev-2022-3", "year": 2022, "themes": ["landdev-75"]}, {"ref": "1.5.1 (c)(ii)", "section": "1.5.1 Non-Compliance with Sri Lanka Accounting Standard", "summary": "Asset useful lives and residual values were not reviewed, and fully depreciated assets remained in use.", "amount_rs": 2066840000, "since_year": null, "category": "accounting_error", "id": "landdev-2022-4", "year": 2022, "themes": ["landdev-57"]}, {"ref": "1.5.1 (d)(i)", "section": "1.5.1 Non-Compliance with Sri Lanka Accounting Standard", "summary": "Two leased land parcels qualifying as investment property were recorded as property, plant and equipment.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "landdev-2022-5", "year": 2022, "themes": []}, {"ref": "1.5.1 (d)(ii)", "section": "1.5.1 Non-Compliance with Sri Lanka Accounting Standard", "summary": "Fair values of seven lands and buildings were not disclosed as required for investment property.", "amount_rs": 584950000, "since_year": null, "category": "accounting_error", "id": "landdev-2022-6", "year": 2022, "themes": ["landdev-69"]}, {"ref": "1.5.1 (e)(i)", "section": "1.5.1 Non-Compliance with Sri Lanka Accounting Standard", "summary": "Information on major operating segments was not reported separately as the standard requires.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "landdev-2022-7", "year": 2022, "themes": []}, {"ref": "1.5.1 (f)", "section": "1.5.1 Non-Compliance with Sri Lanka Accounting Standard", "summary": "Qualified assessors were not engaged to value investment properties as the standard requires.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "landdev-2022-8", "year": 2022, "themes": []}, {"ref": "1.5.1 (g)(i)", "section": "1.5.1 Non-Compliance with Sri Lanka Accounting Standard", "summary": "Contract revenue was not recognised by completion stage, overstating income due to delayed bill certification.", "amount_rs": 170950000, "since_year": null, "category": "accounting_error", "id": "landdev-2022-9", "year": 2022, "themes": ["landdev-76"]}, {"ref": "1.5.1 (g)(ii)", "section": "1.5.1 Non-Compliance with Sri Lanka Accounting Standard", "summary": "Contract costs for completed projects were recorded in the current year, overstating expenditure.", "amount_rs": 13520000, "since_year": null, "category": "accounting_error", "id": "landdev-2022-10", "year": 2022, "themes": ["landdev-77"]}, {"ref": "1.5.1 (h)(i)", "section": "1.5.1 Non-Compliance with Sri Lanka Accounting Standard", "summary": "Receivables from displaced householders were booked under current liabilities instead of being separated as debtors and interest income.", "amount_rs": 33510000, "since_year": 2001, "category": "accounting_error", "id": "landdev-2022-11", "year": 2022, "themes": []}, {"ref": "1.5.1 (h)(ii)", "section": "1.5.1 Non-Compliance with Sri Lanka Accounting Standard", "summary": "Lease rent from prior years was recognised in the current year without formal agreements or prior-year adjustments.", "amount_rs": 151530000, "since_year": null, "category": "accounting_error", "id": "landdev-2022-12", "year": 2022, "themes": []}, {"ref": "1.5.2 (a)", "section": "1.5.2 Accounting deficiencies", "summary": "Sale proceeds of Muthurajawela land were not fully remitted, and no liability was recorded for the balance.", "amount_rs": 251600000, "since_year": 2019, "category": "unsettled_balances", "id": "landdev-2022-13", "year": 2022, "themes": []}, {"ref": "1.5.2 (b)", "section": "1.5.2 Accounting deficiencies", "summary": "An electronic document management system was recorded as work in progress instead of an intangible asset.", "amount_rs": 6230000, "since_year": null, "category": "accounting_error", "id": "landdev-2022-14", "year": 2022, "themes": []}, {"ref": "1.5.2 (c)", "section": "1.5.2 Accounting deficiencies", "summary": "Income tax expense for the year was understated relative to the assessment year calculation.", "amount_rs": 36020000, "since_year": null, "category": "accounting_error", "id": "landdev-2022-15", "year": 2022, "themes": []}, {"ref": "1.5.2 (d)", "section": "1.5.2 Accounting deficiencies", "summary": "Large land holdings were not identified in the financial statements, and leased lands were omitted from investment property.", "amount_rs": 39730000, "since_year": null, "category": "accounting_error", "id": "landdev-2022-16", "year": 2022, "themes": []}, {"ref": "1.5.2 (e)", "section": "1.5.2 Accounting deficiencies", "summary": "Negative project values were netted against contract income, understating income for the year.", "amount_rs": 2350000, "since_year": null, "category": "accounting_error", "id": "landdev-2022-17", "year": 2022, "themes": []}, {"ref": "1.5.2 (f)", "section": "1.5.2 Accounting deficiencies", "summary": "Balances with a subsidiary company did not agree with its books, and reasons for the differences were not disclosed.", "amount_rs": 9120000, "since_year": null, "category": "accounting_error", "id": "landdev-2022-18", "year": 2022, "themes": ["landdev-78"]}, {"ref": "1.5.2 (g)", "section": "1.5.2 Accounting deficiencies", "summary": "Sasakawa building lease income was recognised beyond the amount due for the year, overstating profit.", "amount_rs": 4590000, "since_year": null, "category": "accounting_error", "id": "landdev-2022-19", "year": 2022, "themes": []}, {"ref": "1.5.3", "section": "1.5.3 Unreconciled Control Accounts or Records", "summary": "Compensation payable for lands did not agree with corresponding records, and the difference was left unadjusted.", "amount_rs": 7930000, "since_year": null, "category": "accounting_error", "id": "landdev-2022-20", "year": 2022, "themes": []}, {"ref": "1.5.4 (a)", "section": "1.5.4 Unauthorized Transactions", "summary": "Unsupported construction costs for a memorial centre were written off without Treasury approval.", "amount_rs": 47370000, "since_year": null, "category": "financial_loss", "id": "landdev-2022-21", "year": 2022, "themes": []}, {"ref": "1.5.4 (b)", "section": "1.5.4 Unauthorized Transactions", "summary": "A linear park project started without contract approval or feasibility study, with works held as work in progress.", "amount_rs": 213950000, "since_year": 2020, "category": "procurement", "id": "landdev-2022-22", "year": 2022, "themes": []}, {"ref": "1.5.4 (c)", "section": "1.5.4 Unauthorized Transactions", "summary": "Machine purchase exceeded Cabinet-approved cost, and extra payments including late-payment interest were made.", "amount_rs": 83300000, "since_year": null, "category": "procurement", "id": "landdev-2022-23", "year": 2022, "themes": []}, {"ref": "1.5.5 (a)", "section": "1.5.5 Documentary Evidences not made available for Audit", "summary": "Financial and physical progress reports for Corporation projects were not submitted for audit.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "landdev-2022-24", "year": 2022, "themes": ["landdev-70"]}, {"ref": "1.5.5 (b)", "section": "1.5.5 Documentary Evidences not made available for Audit", "summary": "Flood control expenditure was recorded without evidence of physical or financial progress or supporting details.", "amount_rs": 4310000, "since_year": null, "category": "non_compliance", "id": "landdev-2022-25", "year": 2022, "themes": []}, {"ref": "1.6.1", "section": "1.6.1 Receivables", "summary": "Long-outstanding trade debtors and client project receivables remain unrecovered for two to over five years.", "amount_rs": 733900000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2022-26", "year": 2022, "themes": ["landdev-71"]}, {"ref": "1.6.2 (a)(i)", "section": "1.6.2 Payables", "summary": "Refundable tender deposits remain unclaimed or unsettled for periods of three to over five years.", "amount_rs": 94260000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2022-27", "year": 2022, "themes": ["landdev-59"]}, {"ref": "1.6.2 (a)(ii)", "section": "1.6.2 Payables", "summary": "Contract creditors remain unsettled for two to over four years, with the oldest balances exceeding Rs. 210 million.", "amount_rs": 210500000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2022-28", "year": 2022, "themes": ["landdev-60"]}, {"ref": "1.6.2 (b)", "section": "1.6.2 Payables", "summary": "A euro-denominated sea sand payable has grown due to non-settlement, as Inland Revenue withheld the amount.", "amount_rs": 222480000, "since_year": 2008, "category": "unsettled_balances", "id": "landdev-2022-29", "year": 2022, "themes": []}, {"ref": "1.7 (a)", "section": "1.7 Related Parties and Related Party Transactions not disclosed", "summary": "Detailed quantitative disclosures of transactions with group entities were absent from the consolidated financial statements.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "landdev-2022-30", "year": 2022, "themes": []}, {"ref": "1.7 (b)(i)", "section": "1.7 Related Parties and Related Party Transactions not disclosed", "summary": "A sea sand packing project was pursued without feasibility study, incurring high costs and ceasing in 2021.", "amount_rs": 382500000, "since_year": 2018, "category": "financial_loss", "id": "landdev-2022-31", "year": 2022, "themes": []}, {"ref": "1.8 (a)", "section": "1.8 Non-compliance with Laws, Rules, Regulations and Management Decisions", "summary": "Stock verification shortages and excesses were not adjusted despite Financial Regulations requiring action.", "amount_rs": 4100000, "since_year": null, "category": "non_compliance", "id": "landdev-2022-32", "year": 2022, "themes": []}, {"ref": "1.8 (b)", "section": "1.8 Non-compliance with Laws, Rules, Regulations and Management Decisions", "summary": "Three external consultants were engaged beyond the permitted period without the required approval.", "amount_rs": 3700000, "since_year": null, "category": "non_compliance", "id": "landdev-2022-33", "year": 2022, "themes": []}, {"ref": "1.8 (c)(i)", "section": "1.8 Non-compliance with Laws, Rules, Regulations and Management Decisions", "summary": "No corporate plan was submitted to the General Treasury for the year 2022.", "amount_rs": null, "since_year": 2022, "category": "non_compliance", "id": "landdev-2022-34", "year": 2022, "themes": []}, {"ref": "1.8 (c)(ii)", "section": "1.8 Non-compliance with Laws, Rules, Regulations and Management Decisions", "summary": "Required payment to the Consolidated Fund from after-tax profit was not fully remitted.", "amount_rs": 81400000, "since_year": null, "category": "non_compliance", "id": "landdev-2022-35", "year": 2022, "themes": []}, {"ref": "1.8 (c)(iii)", "section": "1.8 Non-compliance with Laws, Rules, Regulations and Management Decisions", "summary": "Professional allowances were increased repeatedly with only Board approval, lacking required General Treasury approval.", "amount_rs": 7930000, "since_year": null, "category": "governance_hr", "id": "landdev-2022-36", "year": 2022, "themes": ["landdev-72"]}, {"ref": "1.8 (c)(iv)", "section": "1.8 Non-compliance with Laws, Rules, Regulations and Management Decisions", "summary": "Board did not review subsidiary performance at the required quarterly frequency.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2022-37", "year": 2022, "themes": []}, {"ref": "1.8 (d)", "section": "1.8 Non-compliance with Laws, Rules, Regulations and Management Decisions", "summary": "Vehicle loan interest was reimbursed to officers using only Board approval, without General Treasury approval.", "amount_rs": 2230000, "since_year": null, "category": "non_compliance", "id": "landdev-2022-38", "year": 2022, "themes": ["landdev-64"]}, {"ref": "1.8 (e)", "section": "1.8 Non-compliance with Laws, Rules, Regulations and Management Decisions", "summary": "Expenditure under a Treasury vote exceeded the Cabinet-reduced limit by a large margin.", "amount_rs": 529060000, "since_year": null, "category": "non_compliance", "id": "landdev-2022-39", "year": 2022, "themes": []}, {"ref": "1.9", "section": "1.9 Non-compliance with Tax Regulations", "summary": "Capital gain tax on investment property income was not calculated or paid within the required timeframe.", "amount_rs": 96000000, "since_year": 2022, "category": "non_compliance", "id": "landdev-2022-40", "year": 2022, "themes": []}, {"ref": "1.10 (a)", "section": "1.10 IT General Controls", "summary": "Accounting software carried large unexplained opening balances in income and expense accounts.", "amount_rs": 24770110000, "since_year": null, "category": "accounting_error", "id": "landdev-2022-41", "year": 2022, "themes": []}, {"ref": "1.10 (b)", "section": "1.10 IT General Controls", "summary": "Software could not produce income statement and financial position trial balance in one run.", "amount_rs": null, "since_year": null, "category": "other", "id": "landdev-2022-42", "year": 2022, "themes": []}, {"ref": "1.10 (c)", "section": "1.10 IT General Controls", "summary": "Fixed asset register could only produce cumulative category values, not detailed asset-level information.", "amount_rs": 8092300000, "since_year": null, "category": "accounting_error", "id": "landdev-2022-43", "year": 2022, "themes": []}, {"ref": "2.2 (a)", "section": "2.2 Trend Analysis of major Income and Expenditure items", "summary": "Fixed deposits rose sharply, partly funded by unsettled employee deposits held by the Corporation.", "amount_rs": 3130000000, "since_year": null, "category": "other", "id": "landdev-2022-44", "year": 2022, "themes": []}, {"ref": "3.1 (a)", "section": "3.1 Identified Losses", "summary": "Receivable from a suspended subsidiary is uncertain to recover after the company spent the funds.", "amount_rs": 2460000, "since_year": 2019, "category": "financial_loss", "id": "landdev-2022-45", "year": 2022, "themes": ["landdev-79"]}, {"ref": "3.1 (b)", "section": "3.1 Identified Losses", "summary": "Bus stand construction receivable from the Urban Development Authority remains unrecovered after many years.", "amount_rs": 5530000, "since_year": 2015, "category": "unsettled_balances", "id": "landdev-2022-46", "year": 2022, "themes": []}, {"ref": "3.1 (c)", "section": "3.1 Identified Losses", "summary": "Agricultural project at Kirimandala Mawatha incurred losses in 2021 and 2022.", "amount_rs": 15310000, "since_year": 2020, "category": "financial_loss", "id": "landdev-2022-47", "year": 2022, "themes": ["landdev-80"]}, {"ref": "3.1 (d)", "section": "3.1 Identified Losses", "summary": "Kelaniya Wedamulla land lease rent was not revised after the lease period was extended to 99 years.", "amount_rs": null, "since_year": 1995, "category": "financial_loss", "id": "landdev-2022-48", "year": 2022, "themes": []}, {"ref": "3.2 (a)", "section": "3.2 Management Inefficiencies", "summary": "Land compensation delays caused large accumulated payables and interest, and encroachment on acquired lands.", "amount_rs": 122430000, "since_year": 1981, "category": "delays", "id": "landdev-2022-49", "year": 2022, "themes": ["landdev-73"]}, {"ref": "3.2 (b)", "section": "3.2 Management Inefficiencies", "summary": "Muthurajawela land lease balance remains unpaid and no formal lease agreement has been executed.", "amount_rs": 1695790000, "since_year": 2021, "category": "unsettled_balances", "id": "landdev-2022-50", "year": 2022, "themes": []}, {"ref": "3.2 (c)", "section": "3.2 Management Inefficiencies", "summary": "Compost production building construction stalled after piling works, remaining incomplete for years.", "amount_rs": 75800000, "since_year": null, "category": "delays", "id": "landdev-2022-51", "year": 2022, "themes": ["landdev-81"]}, {"ref": "3.2 (d)", "section": "3.2 Management Inefficiencies", "summary": "New office building construction was suspended after contractor failure and has not been re-tendered.", "amount_rs": 10270000, "since_year": 2018, "category": "delays", "id": "landdev-2022-52", "year": 2022, "themes": []}, {"ref": "3.2 (e)", "section": "3.2 Management Inefficiencies", "summary": "Cafeteria built on Urban Development Authority land without agreement, leaving rent unrecoverable.", "amount_rs": 24580000, "since_year": 2017, "category": "unsettled_balances", "id": "landdev-2022-53", "year": 2022, "themes": ["landdev-82"]}, {"ref": "3.2 (f)", "section": "3.2 Management Inefficiencies", "summary": "Stamp duty on land transfers has remained unpaid for over two years, as transfers were not completed.", "amount_rs": 7780000, "since_year": null, "category": "unsettled_balances", "id": "landdev-2022-54", "year": 2022, "themes": []}, {"ref": "3.2 (g)", "section": "3.2 Management Inefficiencies", "summary": "Sea sand contract termination led to arbitration compensation and tax payments, with responsible parties not identified.", "amount_rs": 753080000, "since_year": 2018, "category": "financial_loss", "id": "landdev-2022-55", "year": 2022, "themes": []}, {"ref": "3.2 (h)", "section": "3.2 Management Inefficiencies", "summary": "Reduced lease rent for Sasakawa building caused lost rental income, and no lease agreement was signed.", "amount_rs": 11090000, "since_year": 2017, "category": "financial_loss", "id": "landdev-2022-56", "year": 2022, "themes": []}, {"ref": "3.3 (a)", "section": "3.3 Operational Inefficiencies", "summary": "Mudun Ela flood project is far behind schedule, with idle pumps purchased years earlier.", "amount_rs": 3000000000, "since_year": 2016, "category": "delays", "id": "landdev-2022-57", "year": 2022, "themes": []}, {"ref": "3.3 (b)", "section": "3.3 Operational Inefficiencies", "summary": "Unauthorised constructions on gazetted swamp lands were not removed, and acquired lands remain largely undeveloped.", "amount_rs": null, "since_year": 1996, "category": "non_compliance", "id": "landdev-2022-58", "year": 2022, "themes": ["landdev-66"]}, {"ref": "3.3 (c)", "section": "3.3 Operational Inefficiencies", "summary": "Canal reservation lands gazetted in 2010 remain occupied, with no effective measures taken to clear them.", "amount_rs": null, "since_year": 2010, "category": "non_compliance", "id": "landdev-2022-59", "year": 2022, "themes": []}, {"ref": "3.4 (a)", "section": "3.4 Idle or underutilized Property, Plant and Equipment", "summary": "Beira Lake dredging machines exceeded budget, sat idle for years, and responsible parties were not identified.", "amount_rs": 320700000, "since_year": 2019, "category": "idle_assets", "id": "landdev-2022-60", "year": 2022, "themes": []}, {"ref": "3.4 (b)", "section": "3.4 Idle or underutilized Property, Plant and Equipment", "summary": "Six trade stalls near a temple remained unleased and idle, causing cumulative revenue losses.", "amount_rs": 25200000, "since_year": 2016, "category": "idle_assets", "id": "landdev-2022-61", "year": 2022, "themes": []}, {"ref": "3.4 (c)", "section": "3.4 Idle or underutilized Property, Plant and Equipment", "summary": "Machinery acquired from a subsidiary became idle after sea sand mining was halted.", "amount_rs": 93670000, "since_year": null, "category": "idle_assets", "id": "landdev-2022-62", "year": 2022, "themes": []}, {"ref": "3.5 (a)", "section": "3.5 Delays in Projects or Capital Work", "summary": "Kerawalapitiya drainage project was abandoned after advance payment, causing flooding due to blocked drains.", "amount_rs": 18020000, "since_year": 2018, "category": "delays", "id": "landdev-2022-63", "year": 2022, "themes": []}, {"ref": "3.5 (b)", "section": "3.5 Delays in Projects or Capital Work", "summary": "Kolonnawa drainage project has very low physical progress due to missing treasury funding.", "amount_rs": 8700000000, "since_year": 2018, "category": "delays", "id": "landdev-2022-64", "year": 2022, "themes": ["landdev-83"]}, {"ref": "3.5 (c)", "section": "3.5 Delays in Projects or Capital Work", "summary": "Access road built before land acquisition remains idle as the housing project land was not acquired.", "amount_rs": 112000000, "since_year": 2018, "category": "idle_assets", "id": "landdev-2022-65", "year": 2022, "themes": ["landdev-67"]}, {"ref": "3.6", "section": "3.6 Defects in Contract Administration", "summary": "Atomic Energy Authority has not reimbursed receivable for a laboratory building, and no disciplinary action was taken.", "amount_rs": 61580000, "since_year": 2014, "category": "unsettled_balances", "id": "landdev-2022-66", "year": 2022, "themes": ["landdev-84"]}, {"ref": "3.7 (a)", "section": "3.7 Human Resources Management", "summary": "Large cadre vacancies exist, including top management posts, and staff counts do not match approved figures.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2022-67", "year": 2022, "themes": []}, {"ref": "3.7 (b)", "section": "3.7 Human Resources Management", "summary": "A retired officer over 60 was hired on contract for an HR post without required Cabinet approval.", "amount_rs": null, "since_year": 2020, "category": "governance_hr", "id": "landdev-2022-68", "year": 2022, "themes": []}, {"ref": "3.7 (c)", "section": "3.7 Human Resources Management", "summary": "Large outsourced security and manpower costs were incurred despite permanent security staff vacancies.", "amount_rs": 450610000, "since_year": null, "category": "governance_hr", "id": "landdev-2022-69", "year": 2022, "themes": []}, {"ref": "4.1", "section": "4.1 Submission of Financial Statements", "summary": "The 2022 financial statements were submitted for audit more than six months after the required deadline.", "amount_rs": null, "since_year": 2022, "category": "non_compliance", "id": "landdev-2022-70", "year": 2022, "themes": ["landdev-74"]}, {"ref": "4.2", "section": "4.2 Annual Action Plan", "summary": "The annual action plan did not follow the standard format or include required details and responsibilities.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "landdev-2022-71", "year": 2022, "themes": []}, {"ref": "4.3", "section": "4.3 Corporate Plan", "summary": "Corporate plan omitted statutory functions and financial forecasts, and strategy progress was not evaluated.", "amount_rs": null, "since_year": 2018, "category": "governance_hr", "id": "landdev-2022-72", "year": 2022, "themes": []}]}], "coverage": "script", "latest": 2022, "years": {"2017": {"findings": 202, "repeat_findings": 0, "rupees_at_risk": 10067069179, "late_accounts": true, "prev_section": true, "partial": false}, "2020": {"findings": 90, "repeat_findings": 13, "rupees_at_risk": 6589470000, "late_accounts": false, "prev_section": false, "partial": false}, "2022": {"findings": 73, "repeat_findings": 22, "rupees_at_risk": 5009800000, "late_accounts": true, "prev_section": false, "partial": false}}, "measures": {"repeat_themes": 28, "themes_all_audits": 7, "repeat_share_latest": 0.301, "flagged_in_first": 18, "still_flagged_latest": 12, "every_audit": 7}}, {"id": "gem", "name": "National Gem and Jewellery Authority", "short": "NGJA", "reports": [{"year": 2017, "opinion": "qualified", "prev_section": true, "late_accounts": true, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2017/State_Corp/2ndinstallment_partIXstatecorporation/National-Jem--Jewellery-Authority---E.pdf", "findings": [{"ref": "2.2.1(a)", "section": "Accounting Standards", "summary": "Project costs were netted against gem mining income.", "amount_rs": 82104236, "since_year": null, "category": "accounting_error", "id": "gem-2017-0", "year": 2017, "themes": []}, {"ref": "2.2.1(b)", "section": "Accounting Standards", "summary": "Provision payments were misrecorded in the cash flow statement.", "amount_rs": 8423000, "since_year": null, "category": "accounting_error", "id": "gem-2017-1", "year": 2017, "themes": []}, {"ref": "2.2.1(c)(i)", "section": "Accounting Standards", "summary": "Fully depreciated vehicles in use were not reviewed or revalued.", "amount_rs": 36310655, "since_year": null, "category": "accounting_error", "id": "gem-2017-2", "year": 2017, "themes": []}, {"ref": "2.2.1(c)(ii)", "section": "Accounting Standards", "summary": "Land held about 14 years was not revalued.", "amount_rs": 29000000, "since_year": 2003, "category": "accounting_error", "id": "gem-2017-3", "year": 2017, "themes": []}, {"ref": "2.2.1(c)(iii)", "section": "Accounting Standards", "summary": "Lease interest was capitalised into vehicle cost.", "amount_rs": 2228028, "since_year": null, "category": "accounting_error", "id": "gem-2017-4", "year": 2017, "themes": []}, {"ref": "2.2.1(d)(i)", "section": "Accounting Standards", "summary": "A contingent liability was overstated by Rs. 7 million.", "amount_rs": 7000000, "since_year": null, "category": "accounting_error", "id": "gem-2017-5", "year": 2017, "themes": []}, {"ref": "2.2.1(d)(ii)", "section": "Accounting Standards", "summary": "38 pending legal cases were not disclosed.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "gem-2017-6", "year": 2017, "themes": []}, {"ref": "2.2.2", "section": "Accounting Policies", "summary": "Impairment was charged in equal annual amounts instead of being reviewed each year.", "amount_rs": 7929609, "since_year": null, "category": "accounting_error", "id": "gem-2017-7", "year": 2017, "themes": ["gem-22"]}, {"ref": "2.2.3(a)", "section": "Accounting Deficiencies", "summary": "A demolished regional office building was not removed from the books.", "amount_rs": 5460000, "since_year": 2014, "category": "accounting_error", "id": "gem-2017-8", "year": 2017, "themes": []}, {"ref": "2.2.3(b)", "section": "Accounting Deficiencies", "summary": "Two long-used vehicles were not valued or recorded.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "gem-2017-9", "year": 2017, "themes": []}, {"ref": "2.2.3(c)", "section": "Accounting Deficiencies", "summary": "Over-provided prior-year income tax was not adjusted.", "amount_rs": 43749999, "since_year": 2016, "category": "accounting_error", "id": "gem-2017-10", "year": 2017, "themes": []}, {"ref": "2.2.4", "section": "Unexplained Differences", "summary": "Foreign travel costs differ between accounts and division reports.", "amount_rs": 3606776, "since_year": null, "category": "other", "id": "gem-2017-11", "year": 2017, "themes": []}, {"ref": "2.2.4", "section": "Unexplained Differences", "summary": "Exhibition costs differ between accounts and division reports.", "amount_rs": 12229123, "since_year": null, "category": "other", "id": "gem-2017-12", "year": 2017, "themes": []}, {"ref": "2.2.4", "section": "Unexplained Differences", "summary": "Exporter contributions differ between accounts and division reports.", "amount_rs": 2182991, "since_year": null, "category": "other", "id": "gem-2017-13", "year": 2017, "themes": []}, {"ref": "2.2.5(a)", "section": "Lack of Evidence", "summary": "No daily register was given for 46 gem lots, so stock could not be verified.", "amount_rs": null, "since_year": 2016, "category": "other", "id": "gem-2017-14", "year": 2017, "themes": []}, {"ref": "2.2.5(b)", "section": "Lack of Evidence", "summary": "Consumables were not physically verified.", "amount_rs": 439534, "since_year": null, "category": "other", "id": "gem-2017-15", "year": 2017, "themes": []}, {"ref": "2.2.5(b)", "section": "Lack of Evidence", "summary": "Geuda stock was not physically verified.", "amount_rs": 183548, "since_year": null, "category": "other", "id": "gem-2017-16", "year": 2017, "themes": []}, {"ref": "2.3", "section": "Receivables", "summary": "No legal action to recover 11 dishonoured cheques aged one to seven years.", "amount_rs": 239872, "since_year": 2010, "category": "unsettled_balances", "id": "gem-2017-17", "year": 2017, "themes": ["gem-23"]}, {"ref": "2.4(a)(i)", "section": "Non-compliance", "summary": "A land auction proceeded without required ministerial approvals.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "gem-2017-18", "year": 2017, "themes": []}, {"ref": "2.4(a)(ii)", "section": "Non-compliance", "summary": "Royalty rates were not set, so no royalty reached the Treasury.", "amount_rs": 24277611, "since_year": null, "category": "financial_loss", "id": "gem-2017-19", "year": 2017, "themes": []}, {"ref": "2.4(b)", "section": "Non-compliance", "summary": "Funds were invested in Treasury bills and fixed deposits without the Finance Minister's approval.", "amount_rs": 1192800281, "since_year": null, "category": "non_compliance", "id": "gem-2017-20", "year": 2017, "themes": ["gem-19"]}, {"ref": "2.4(c)", "section": "Non-compliance", "summary": "Two vouchers were approved beyond the officer's authority limit.", "amount_rs": 797956, "since_year": null, "category": "non_compliance", "id": "gem-2017-21", "year": 2017, "themes": []}, {"ref": "2.4(d)(i)", "section": "Non-compliance", "summary": "Ad hoc imprests over Rs. 100,000 were issued without Treasury approval.", "amount_rs": 3484000, "since_year": null, "category": "non_compliance", "id": "gem-2017-22", "year": 2017, "themes": []}, {"ref": "2.4(d)(ii)", "section": "Non-compliance", "summary": "Imprest advances were settled 12 to 154 days late.", "amount_rs": 2564330, "since_year": null, "category": "delays", "id": "gem-2017-23", "year": 2017, "themes": []}, {"ref": "2.4(d)(ii)", "section": "Non-compliance", "summary": "Project advances were unsettled for two to five months.", "amount_rs": 950000, "since_year": null, "category": "delays", "id": "gem-2017-24", "year": 2017, "themes": []}, {"ref": "2.5", "section": "Without Authority", "summary": "New Year allowances were paid through the welfare society without Treasury approval.", "amount_rs": 1578000, "since_year": 2016, "category": "non_compliance", "id": "gem-2017-25", "year": 2017, "themes": ["gem-21"]}, {"ref": "3.1", "section": "Financial Results", "summary": "Net profit fell by Rs. 17.7 million.", "amount_rs": 17722607, "since_year": null, "category": "financial_loss", "id": "gem-2017-26", "year": 2017, "themes": []}, {"ref": "3.1", "section": "Financial Results", "summary": "A deficit was recorded in 2016 after earlier surpluses.", "amount_rs": 43939388, "since_year": 2016, "category": "financial_loss", "id": "gem-2017-27", "year": 2017, "themes": []}, {"ref": "3.1", "section": "Financial Results", "summary": "Adjusted contribution fell from 2013 levels.", "amount_rs": 263205729, "since_year": 2013, "category": "financial_loss", "id": "gem-2017-28", "year": 2017, "themes": []}, {"ref": "4.1.1(a)(i)", "section": "Planning", "summary": "The Corporate Plan was not updated.", "amount_rs": null, "since_year": null, "category": "other", "id": "gem-2017-29", "year": 2017, "themes": []}, {"ref": "4.1.1(a)(ii)", "section": "Planning", "summary": "Four statutory functions were left out of the Corporate Plan.", "amount_rs": null, "since_year": null, "category": "other", "id": "gem-2017-30", "year": 2017, "themes": []}, {"ref": "4.1.1(b)", "section": "Planning", "summary": "Several statutory duties were missing from the Action Plan.", "amount_rs": null, "since_year": null, "category": "other", "id": "gem-2017-31", "year": 2017, "themes": []}, {"ref": "4.1.1(c)", "section": "Planning", "summary": "Some key activities were not reported in performance reports.", "amount_rs": null, "since_year": null, "category": "other", "id": "gem-2017-32", "year": 2017, "themes": []}, {"ref": "4.1.1(d)", "section": "Planning", "summary": "No method exists to monitor progress on targets.", "amount_rs": null, "since_year": null, "category": "other", "id": "gem-2017-33", "year": 2017, "themes": []}, {"ref": "4.1.1(e)", "section": "Planning", "summary": "The procurement plan did not match the budget.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "gem-2017-34", "year": 2017, "themes": []}, {"ref": "4.1.2(a)", "section": "Activities", "summary": "Four planned activities worth Rs. 268.9 million were not undertaken.", "amount_rs": 268920000, "since_year": null, "category": "delays", "id": "gem-2017-35", "year": 2017, "themes": []}, {"ref": "4.1.2(b)", "section": "Activities", "summary": "Gem land auctions missed expected financial results.", "amount_rs": null, "since_year": null, "category": "financial_loss", "id": "gem-2017-36", "year": 2017, "themes": []}, {"ref": "4.1.2(c)", "section": "Activities", "summary": "Exhibitions were reported with no detail on new markets.", "amount_rs": null, "since_year": null, "category": "other", "id": "gem-2017-37", "year": 2017, "themes": []}, {"ref": "4.2(a)", "section": "Management", "summary": "Land auctions were not handled by the required qualified committee.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "gem-2017-38", "year": 2017, "themes": []}, {"ref": "4.2(b)", "section": "Management", "summary": "Environmental approval and owner consent were missing for a land auction.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "gem-2017-39", "year": 2017, "themes": []}, {"ref": "4.2(c)", "section": "Management", "summary": "Price variances of 110 to 1,168 percent on 43 lots far exceeded normal tolerance.", "amount_rs": null, "since_year": null, "category": "financial_loss", "id": "gem-2017-40", "year": 2017, "themes": []}, {"ref": "4.2(d)(i)", "section": "Gem Veins Projects", "summary": "Unsold lots were re-auctioned at lower prices without committee approval.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "gem-2017-41", "year": 2017, "themes": []}, {"ref": "4.2(d)(ii)", "section": "Gem Veins Projects", "summary": "The Chairman cut minimum bids from Rs. 75,000 to Rs. 10,000 without justification.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "gem-2017-42", "year": 2017, "themes": []}, {"ref": "4.2(d)(iii)", "section": "Gem Veins Projects", "summary": "Follow-up on washing extracted material was weak.", "amount_rs": null, "since_year": null, "category": "other", "id": "gem-2017-43", "year": 2017, "themes": []}, {"ref": "4.2(d)(iv)", "section": "Gem Veins Projects", "summary": "An extraction contract went ahead without Ministry approval, mining beyond the agreed area.", "amount_rs": 1600100, "since_year": null, "category": "non_compliance", "id": "gem-2017-44", "year": 2017, "themes": []}, {"ref": "4.2(d)(v)", "section": "Gem Veins Projects", "summary": "1,417 carats of gems have sat unsold in a bank since 2016.", "amount_rs": null, "since_year": 2016, "category": "idle_assets", "id": "gem-2017-45", "year": 2017, "themes": []}, {"ref": "4.2(e)", "section": "Laboratory Company", "summary": "Rs. 139.6 million in deposits were not recovered per a 2016 Cabinet decision.", "amount_rs": 139612000, "since_year": 2016, "category": "non_compliance", "id": "gem-2017-46", "year": 2017, "themes": []}, {"ref": "4.2(f)", "section": "Management", "summary": "A river gemming contractor was chosen without required approvals.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "gem-2017-47", "year": 2017, "themes": []}, {"ref": "4.2(g)(i)", "section": "Export Exhibitions", "summary": "The effect of Rs. 75.3 million exhibition spending could not be verified.", "amount_rs": 75300000, "since_year": null, "category": "financial_loss", "id": "gem-2017-48", "year": 2017, "themes": []}, {"ref": "4.2(g)(ii)", "section": "Export Exhibitions", "summary": "Exhibitions yielded Rs. 11.6 million income against Rs. 22.7 million spent.", "amount_rs": 11100000, "since_year": null, "category": "financial_loss", "id": "gem-2017-49", "year": 2017, "themes": []}, {"ref": "4.2(g)(iii)", "section": "Export Exhibitions", "summary": "An unplanned Indonesia exhibition was held without Board approval.", "amount_rs": 2230817, "since_year": null, "category": "financial_loss", "id": "gem-2017-50", "year": 2017, "themes": []}, {"ref": "4.2(g)(iv)", "section": "Export Exhibitions", "summary": "Exporter contributions were not collected on schedule.", "amount_rs": 990752, "since_year": null, "category": "financial_loss", "id": "gem-2017-51", "year": 2017, "themes": []}, {"ref": "4.2(g)(iv)", "section": "Export Exhibitions", "summary": "Three exhibitions went over estimate.", "amount_rs": 6361362, "since_year": null, "category": "financial_loss", "id": "gem-2017-52", "year": 2017, "themes": []}, {"ref": "4.2(g)(v)", "section": "Export Exhibitions", "summary": "Rs. 12.9 million on four exhibitions attracted only 13 exporters.", "amount_rs": 12942385, "since_year": null, "category": "financial_loss", "id": "gem-2017-53", "year": 2017, "themes": []}, {"ref": "4.2(g)(vi)", "section": "Export Exhibitions", "summary": "Rs. 5 million excess spending from low exporter contributions.", "amount_rs": 4981650, "since_year": null, "category": "financial_loss", "id": "gem-2017-54", "year": 2017, "themes": []}, {"ref": "4.2(g)(vii)", "section": "Export Exhibitions", "summary": "No rules for choosing officers; the same officers travel repeatedly.", "amount_rs": 1654400, "since_year": 2016, "category": "governance_hr", "id": "gem-2017-55", "year": 2017, "themes": []}, {"ref": "4.2(g)(viii)", "section": "Export Exhibitions", "summary": "Excess airfares because seats were not booked early.", "amount_rs": 441374, "since_year": null, "category": "financial_loss", "id": "gem-2017-56", "year": 2017, "themes": []}, {"ref": "4.2(h)", "section": "Management", "summary": "A Rs. 22 million incentive provision had no basis and no Treasury approval.", "amount_rs": 22000000, "since_year": null, "category": "non_compliance", "id": "gem-2017-57", "year": 2017, "themes": []}, {"ref": "4.2(i)", "section": "Management", "summary": "The 1993 Act has not been amended in 24 years.", "amount_rs": null, "since_year": 1993, "category": "governance_hr", "id": "gem-2017-58", "year": 2017, "themes": ["gem-25"]}, {"ref": "4.3", "section": "Unused Funds", "summary": "The Jewellery Development Fund sits largely unused.", "amount_rs": 65740000, "since_year": 2012, "category": "idle_assets", "id": "gem-2017-59", "year": 2017, "themes": []}, {"ref": "4.4(a)", "section": "Idle Assets", "summary": "A washing machine and boat for a mining project have been idle since March 2017.", "amount_rs": 1210648, "since_year": 2017, "category": "idle_assets", "id": "gem-2017-60", "year": 2017, "themes": []}, {"ref": "4.4(b)", "section": "Idle Assets", "summary": "A silver sealing machine has been idle since 2015.", "amount_rs": null, "since_year": 2015, "category": "idle_assets", "id": "gem-2017-61", "year": 2017, "themes": []}, {"ref": "4.5(a)", "section": "Staff", "summary": "The recruitment scheme was not amended as directed in 2013.", "amount_rs": null, "since_year": 2013, "category": "governance_hr", "id": "gem-2017-62", "year": 2017, "themes": []}, {"ref": "4.5(b)", "section": "Staff", "summary": "Posts were filled before the recruitment scheme was approved.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "gem-2017-63", "year": 2017, "themes": []}, {"ref": "4.5(c)", "section": "Staff", "summary": "Interview marking schemes were not approved.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "gem-2017-64", "year": 2017, "themes": []}, {"ref": "4.5(d)", "section": "Staff", "summary": "An officer without basic qualifications was appointed.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "gem-2017-65", "year": 2017, "themes": []}, {"ref": "4.5(e)", "section": "Staff", "summary": "Five unqualified officers were promoted.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "gem-2017-66", "year": 2017, "themes": []}, {"ref": "4.5(f)", "section": "Staff", "summary": "Officers' certificates were not verified.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "gem-2017-67", "year": 2017, "themes": []}, {"ref": "4.5(g)", "section": "Staff", "summary": "No performance evaluations before promotions or increments.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "gem-2017-68", "year": 2017, "themes": []}, {"ref": "5.1", "section": "Sustainable Development", "summary": "SDG targets were not identified.", "amount_rs": null, "since_year": null, "category": "other", "id": "gem-2017-69", "year": 2017, "themes": []}, {"ref": "6.1", "section": "Financial Statements", "summary": "Financial statements were submitted late, on 3 April 2018; the draft annual report was still outstanding.", "amount_rs": null, "since_year": null, "category": "delays", "id": "gem-2017-70", "year": 2017, "themes": ["gem-24"]}, {"ref": "6.2", "section": "Internal Audit", "summary": "19 planned internal audit tests were not done.", "amount_rs": null, "since_year": 2017, "category": "other", "id": "gem-2017-71", "year": 2017, "themes": []}, {"ref": "6.3.1(a)", "section": "Procurement", "summary": "Three building projects worth Rs. 1,593 million bypassed procurement guidelines.", "amount_rs": 1593000000, "since_year": null, "category": "procurement", "id": "gem-2017-72", "year": 2017, "themes": []}, {"ref": "6.3.1(b)", "section": "Procurement", "summary": "A consultant was paid an advance before Cabinet approval.", "amount_rs": 2300000, "since_year": null, "category": "procurement", "id": "gem-2017-73", "year": 2017, "themes": []}, {"ref": "6.3.1(c)", "section": "Procurement", "summary": "Demolition work was paid before procurement began.", "amount_rs": 2819258, "since_year": null, "category": "procurement", "id": "gem-2017-74", "year": 2017, "themes": []}, {"ref": "6.3.2(a)(i)", "section": "Office Building", "summary": "The consultant switched the foundation design.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "gem-2017-75", "year": 2017, "themes": []}, {"ref": "6.3.2(a)(ii)", "section": "Office Building", "summary": "Fifteen of 42 pillars were badly built and redone at Rs. 35.8 million extra.", "amount_rs": 35800000, "since_year": null, "category": "procurement", "id": "gem-2017-76", "year": 2017, "themes": []}, {"ref": "6.3.2(a)(iii)", "section": "Office Building", "summary": "The foundation plan was not prepared by a chartered engineer.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "gem-2017-77", "year": 2017, "themes": []}, {"ref": "6.3.2(a)(iv)", "section": "Office Building", "summary": "Construction began before planning approval.", "amount_rs": null, "since_year": 2017, "category": "non_compliance", "id": "gem-2017-78", "year": 2017, "themes": []}, {"ref": "6.3.2(a)(v)", "section": "Office Building", "summary": "The consultancy fee was paid above the agreed amount.", "amount_rs": 3080000, "since_year": null, "category": "financial_loss", "id": "gem-2017-79", "year": 2017, "themes": []}, {"ref": "6.3.2(b)(i)", "section": "Mobile Lab", "summary": "A converted bus lacks the standards of a mobile gem lab.", "amount_rs": 7200000, "since_year": null, "category": "procurement", "id": "gem-2017-80", "year": 2017, "themes": []}, {"ref": "6.3.2(b)(ii)", "section": "Mobile Lab", "summary": "An air conditioner removed during conversion sits idle.", "amount_rs": 1500000, "since_year": null, "category": "idle_assets", "id": "gem-2017-81", "year": 2017, "themes": []}, {"ref": "6.3.2(b)(iii)", "section": "Mobile Lab", "summary": "Full payment was made without retention.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "gem-2017-82", "year": 2017, "themes": []}, {"ref": "6.3.2(c)", "section": "Maintenance", "summary": "Air conditioner servicing happened years after the contract.", "amount_rs": 438918, "since_year": 2014, "category": "procurement", "id": "gem-2017-83", "year": 2017, "themes": []}, {"ref": "6.4", "section": "Budgetary Control", "summary": "Budget variances of 22 to 1,112 percent.", "amount_rs": null, "since_year": null, "category": "other", "id": "gem-2017-84", "year": 2017, "themes": []}, {"ref": "6.5", "section": "Unresolved Audit Paragraphs", "summary": "An officer over 60 was hired as a consultant without Cabinet approval.", "amount_rs": null, "since_year": 2012, "category": "governance_hr", "id": "gem-2017-85", "year": 2017, "themes": []}, {"ref": "6.6(a)", "section": "Environment", "summary": "Ten of 22 environmental conditions were breached; mining continued after suspension.", "amount_rs": null, "since_year": 2016, "category": "non_compliance", "id": "gem-2017-86", "year": 2017, "themes": []}, {"ref": "6.6(a)", "section": "Environment", "summary": "An eroded riverbank was not restored despite directions.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "gem-2017-87", "year": 2017, "themes": []}, {"ref": "6.6(b)", "section": "Environment", "summary": "Five of ten audited abandoned mine pits remain open.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "gem-2017-88", "year": 2017, "themes": []}, {"ref": "7(a)(i)", "section": "Controls", "summary": "Tax over-provisions were not adjusted.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "gem-2017-89", "year": 2017, "themes": []}, {"ref": "7(a)(ii)", "section": "Controls", "summary": "Fixed assets were not recorded at accurate values.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "gem-2017-90", "year": 2017, "themes": []}, {"ref": "7(b)(i)", "section": "Controls", "summary": "No supervisory board for opening gem boxes.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "gem-2017-91", "year": 2017, "themes": []}, {"ref": "7(b)(ii)", "section": "Controls", "summary": "Supervision of gem box openings is not documented.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "gem-2017-92", "year": 2017, "themes": []}, {"ref": "7(b)(iii)", "section": "Controls", "summary": "Auction gem batching and valuation were done improperly.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "gem-2017-93", "year": 2017, "themes": []}, {"ref": "7(b)(iv)", "section": "Controls", "summary": "Exporters set their own gem values; no insurance certificates.", "amount_rs": null, "since_year": null, "category": "other", "id": "gem-2017-94", "year": 2017, "themes": []}, {"ref": "7(b)(v)", "section": "Controls", "summary": "Management fees were not charged on exhibition gems.", "amount_rs": null, "since_year": null, "category": "other", "id": "gem-2017-95", "year": 2017, "themes": []}, {"ref": "7(b)(vi)", "section": "Controls", "summary": "Returning gems were not stamped to confirm they were the same gems.", "amount_rs": null, "since_year": null, "category": "other", "id": "gem-2017-96", "year": 2017, "themes": []}, {"ref": "7(b)(vii)", "section": "Controls", "summary": "No separate file per exporter.", "amount_rs": null, "since_year": null, "category": "other", "id": "gem-2017-97", "year": 2017, "themes": []}, {"ref": "7(c)(i)", "section": "Controls", "summary": "Advances were used where cheques should have been.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "gem-2017-98", "year": 2017, "themes": []}, {"ref": "7(c)(ii)", "section": "Controls", "summary": "Advance vouchers lack dates, amounts or names.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "gem-2017-99", "year": 2017, "themes": []}, {"ref": "7(c)(iii)", "section": "Controls", "summary": "The advance register is not maintained.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "gem-2017-100", "year": 2017, "themes": []}, {"ref": "7(d)", "section": "Controls", "summary": "Running charts and log books for 13 vehicles were not maintained.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "gem-2017-101", "year": 2017, "themes": ["gem-20"]}, {"ref": "7(e)(i)", "section": "Controls", "summary": "The recruitment scheme is not approved.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "gem-2017-102", "year": 2017, "themes": []}, {"ref": "7(e)(ii)", "section": "Controls", "summary": "Officers' qualifications are unconfirmed.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "gem-2017-103", "year": 2017, "themes": []}, {"ref": "7(e)(iii)", "section": "Controls", "summary": "No performance review before salary increments.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "gem-2017-104", "year": 2017, "themes": []}]}, {"year": 2020, "opinion": "qualified", "prev_section": false, "late_accounts": false, "url": "https://www.naosl.gov.lk/web/images/audit-reports/upload/2020/corporation/2-xiii/National-Gem-and-Jewellery-Authority---english.pdf", "findings": [{"ref": "1.5.1", "section": "Internal Control", "summary": "Internal accounting controls were flagged as inadequate.", "amount_rs": null, "since_year": null, "category": "other", "id": "gem-2020-0", "year": 2020, "themes": []}, {"ref": "1.5.2(a)", "section": "Accounting Standards", "summary": "Five vehicles were not revalued with the rest of the asset class.", "amount_rs": 12505536, "since_year": 2017, "category": "accounting_error", "id": "gem-2020-1", "year": 2020, "themes": []}, {"ref": "1.5.2(b)", "section": "Accounting Standards", "summary": "A dividend receivable was shown as a cash outflow.", "amount_rs": 500000, "since_year": null, "category": "accounting_error", "id": "gem-2020-2", "year": 2020, "themes": []}, {"ref": "1.5.3", "section": "Accounting Policies", "summary": "Impairment provisions from 2018-2020 were carried forward without annual review.", "amount_rs": 3041919, "since_year": 2018, "category": "accounting_error", "id": "gem-2020-3", "year": 2020, "themes": ["gem-22"]}, {"ref": "1.6.1(a)", "section": "Receivables", "summary": "Nineteen gem parcels held for Customs for decades were released without recovering storage charges.", "amount_rs": null, "since_year": 1990, "category": "unsettled_balances", "id": "gem-2020-4", "year": 2020, "themes": []}, {"ref": "1.7(a)", "section": "Non-compliance", "summary": "Treasury bills and fixed deposits were made without the Finance Minister's approval.", "amount_rs": 1895693221, "since_year": null, "category": "non_compliance", "id": "gem-2020-5", "year": 2020, "themes": ["gem-19"]}, {"ref": "1.7(b)", "section": "Non-compliance", "summary": "Incentives were paid under an outdated 2001 circular.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "gem-2020-6", "year": 2020, "themes": []}, {"ref": "1.7(c)(i)", "section": "Non-compliance", "summary": "Log books for five vehicles were not updated after 2015-16.", "amount_rs": null, "since_year": 2015, "category": "non_compliance", "id": "gem-2020-7", "year": 2020, "themes": ["gem-20"]}, {"ref": "1.7(c)(ii)", "section": "Non-compliance", "summary": "Running charts were missing for 25 vehicles.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "gem-2020-8", "year": 2020, "themes": ["gem-20"]}, {"ref": "2.1", "section": "Financial Review", "summary": "Operating surplus fell sharply on lower export and licence income.", "amount_rs": 135414219, "since_year": null, "category": "other", "id": "gem-2020-9", "year": 2020, "themes": []}, {"ref": "2.2", "section": "Trend Analysis", "summary": "Export service charges fell 34.7 percent due to delays in charging them.", "amount_rs": 44310116, "since_year": null, "category": "delays", "id": "gem-2020-10", "year": 2020, "themes": []}, {"ref": "2.2", "section": "Trend Analysis", "summary": "Gem trading licence income fell 25.4 percent, attributed to Covid-19.", "amount_rs": 13570676, "since_year": null, "category": "other", "id": "gem-2020-11", "year": 2020, "themes": []}, {"ref": "2.2", "section": "Trend Analysis", "summary": "Gem valuing income fell 57.9 percent.", "amount_rs": 14582688, "since_year": null, "category": "other", "id": "gem-2020-12", "year": 2020, "themes": []}, {"ref": "3.1", "section": "Uneconomic Transactions", "summary": "The welfare society paid staff allowances from Authority funds without legal provision.", "amount_rs": 1482000, "since_year": null, "category": "governance_hr", "id": "gem-2020-13", "year": 2020, "themes": ["gem-21"]}, {"ref": "3.2(a)(i)", "section": "Identified Losses", "summary": "Disciplinary inquiry costs were wasted after an officer was released without Board approval.", "amount_rs": 405300, "since_year": null, "category": "governance_hr", "id": "gem-2020-14", "year": 2020, "themes": []}, {"ref": "3.2(a)(ii)", "section": "Identified Losses", "summary": "Inquiries against five officers were suspended after money was spent.", "amount_rs": 377000, "since_year": null, "category": "governance_hr", "id": "gem-2020-15", "year": 2020, "themes": []}, {"ref": "3.2(a)(iii)", "section": "Identified Losses", "summary": "A suspended officer was reinstated without a formal inquiry.", "amount_rs": 33200, "since_year": null, "category": "governance_hr", "id": "gem-2020-16", "year": 2020, "themes": []}, {"ref": "3.2(b)", "section": "Identified Losses", "summary": "An electric furnace bought in 2015 was withdrawn with defects, a Rs. 6.6 million loss.", "amount_rs": 6600000, "since_year": 2015, "category": "financial_loss", "id": "gem-2020-17", "year": 2020, "themes": []}, {"ref": "3.2(c)", "section": "Identified Losses", "summary": "A 2002 investment in a private institute was written off for missing information.", "amount_rs": 200000, "since_year": 2002, "category": "financial_loss", "id": "gem-2020-18", "year": 2020, "themes": []}, {"ref": "3.3(a)", "section": "Management Inefficiencies", "summary": "Ten exporters past the 150-day limit for returning unsold gems were not charged.", "amount_rs": 11018756, "since_year": null, "category": "unsettled_balances", "id": "gem-2020-19", "year": 2020, "themes": []}, {"ref": "3.3(b)", "section": "Management Inefficiencies", "summary": "Revalued exhibition gems lacked weight and value details.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "gem-2020-20", "year": 2020, "themes": []}, {"ref": "3.4", "section": "Idle Assets", "summary": "A Ratnapura mini museum (Rs. 2.16 million, 2016-2019) was wasted; display cabinets idle four years.", "amount_rs": 2158737, "since_year": 2016, "category": "idle_assets", "id": "gem-2020-21", "year": 2020, "themes": ["gem-152"]}]}, {"year": 2022, "opinion": "qualified", "prev_section": false, "late_accounts": false, "url": "https://www.naosl.gov.lk/web/images/audit-reports/upload/2022/statecorperation/2-xxxii/National-Gem-and-Jewellery--Authority--E.pdf", "findings": [{"ref": "1.5.1(a)", "section": "Accounting Standards", "summary": "Work-in-progress and gratuity payments were misclassified in the cash flow statement.", "amount_rs": 113559640, "since_year": null, "category": "accounting_error", "id": "gem-2022-0", "year": 2022, "themes": []}, {"ref": "1.5.1(b)", "section": "Accounting Standards", "summary": "Income tax was understated by using a single 24 percent rate.", "amount_rs": 11833776, "since_year": null, "category": "accounting_error", "id": "gem-2022-1", "year": 2022, "themes": []}, {"ref": "1.5.1(c)", "section": "Accounting Standards", "summary": "Gratuity actuarial gains were not recorded correctly.", "amount_rs": 7361043, "since_year": null, "category": "accounting_error", "id": "gem-2022-2", "year": 2022, "themes": []}, {"ref": "1.5.1(d)", "section": "Accounting Standards", "summary": "Possible compensation obligations were not disclosed.", "amount_rs": 7700000, "since_year": null, "category": "accounting_error", "id": "gem-2022-3", "year": 2022, "themes": []}, {"ref": "1.5.2", "section": "Accounting Policies", "summary": "Impairment losses were carried for over five years without annual review.", "amount_rs": 3041919, "since_year": 2017, "category": "accounting_error", "id": "gem-2022-4", "year": 2022, "themes": ["gem-22"]}, {"ref": "1.5.3(a)", "section": "Accounting Deficiencies", "summary": "Shop rent arrears up to 2019 were left out of the accounts.", "amount_rs": 2989815, "since_year": null, "category": "unsettled_balances", "id": "gem-2022-5", "year": 2022, "themes": []}, {"ref": "1.5.3(b)", "section": "Accounting Deficiencies", "summary": "Foreign currency deposits were not revalued at year end.", "amount_rs": 11650248, "since_year": null, "category": "accounting_error", "id": "gem-2022-6", "year": 2022, "themes": []}, {"ref": "1.5.4(a)", "section": "Lack of Evidence", "summary": "A pre-2009 retention balance has no supporting information.", "amount_rs": 2568873, "since_year": 2008, "category": "unsettled_balances", "id": "gem-2022-7", "year": 2022, "themes": []}, {"ref": "1.5.4(b)", "section": "Lack of Evidence", "summary": "A court deposit for an estate company has no supporting information.", "amount_rs": 22306195, "since_year": null, "category": "unsettled_balances", "id": "gem-2022-8", "year": 2022, "themes": []}, {"ref": "1.5.4(c)", "section": "Lack of Evidence", "summary": "Deposits held for land disputes have no supporting information.", "amount_rs": 116136877, "since_year": null, "category": "unsettled_balances", "id": "gem-2022-9", "year": 2022, "themes": []}, {"ref": "1.6.1", "section": "Receivables", "summary": "The security deposit from a terminated World Trade Center lease is unrecovered.", "amount_rs": 16368300, "since_year": 2021, "category": "unsettled_balances", "id": "gem-2022-10", "year": 2022, "themes": ["gem-115"]}, {"ref": "1.6.2", "section": "Payables", "summary": "Withholding tax on auction money was not remitted on time.", "amount_rs": 483813173, "since_year": null, "category": "delays", "id": "gem-2022-11", "year": 2022, "themes": ["gem-116"]}, {"ref": "1.7(a)", "section": "Non-compliance", "summary": "Dishonoured cheques unrecovered for over nine years, now beyond legal recourse.", "amount_rs": 178840, "since_year": 2013, "category": "financial_loss", "id": "gem-2022-12", "year": 2022, "themes": ["gem-23"]}, {"ref": "1.7(b)", "section": "Non-compliance", "summary": "Fixed deposits were made without the Finance Minister's approval.", "amount_rs": 26890229, "since_year": null, "category": "non_compliance", "id": "gem-2022-13", "year": 2022, "themes": ["gem-19"]}, {"ref": "1.7(c)", "section": "Non-compliance", "summary": "Gem projects were given to Samurdhi societies outside permitted contracts.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "gem-2022-14", "year": 2022, "themes": []}, {"ref": "1.7(d)", "section": "Non-compliance", "summary": "The draft annual report was not submitted within 60 days.", "amount_rs": null, "since_year": null, "category": "delays", "id": "gem-2022-15", "year": 2022, "themes": ["gem-24"]}, {"ref": "1.7(e)(i)", "section": "Non-compliance", "summary": "The gem miners' welfare fund sits unused.", "amount_rs": 34807024, "since_year": null, "category": "idle_assets", "id": "gem-2022-16", "year": 2022, "themes": []}, {"ref": "1.7(e)(ii)", "section": "Non-compliance", "summary": "Four mining projects were run directly with third parties, against the Act.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "gem-2022-17", "year": 2022, "themes": []}, {"ref": "1.7(e)(iii)", "section": "Non-compliance", "summary": "No system to register private gem testing labs.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "gem-2022-18", "year": 2022, "themes": []}, {"ref": "1.7(e)(iv)", "section": "Non-compliance", "summary": "No check that jewellery businesses are registered locally.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "gem-2022-19", "year": 2022, "themes": []}, {"ref": "3.1", "section": "Management Inefficiencies", "summary": "The 1993 National Gem and Jewellery Act has still not been amended.", "amount_rs": null, "since_year": 1993, "category": "other", "id": "gem-2022-20", "year": 2022, "themes": ["gem-25"]}, {"ref": "3.2(a)", "section": "Operating Inefficiencies", "summary": "A USD 10 million sapphire was held 443 days before certification and the fee went unrecovered.", "amount_rs": 37100000, "since_year": 2021, "category": "financial_loss", "id": "gem-2022-21", "year": 2022, "themes": []}, {"ref": "3.2(b)", "section": "Operating Inefficiencies", "summary": "Mine security deposits remain unrecovered, so land restoration cannot be verified.", "amount_rs": 993253918, "since_year": null, "category": "unsettled_balances", "id": "gem-2022-22", "year": 2022, "themes": ["gem-117"]}, {"ref": "3.3(a)", "section": "Unused Funds", "summary": "A gem museum project was abandoned after spending on a condition report.", "amount_rs": 250000, "since_year": null, "category": "idle_assets", "id": "gem-2022-23", "year": 2022, "themes": ["gem-152"]}, {"ref": "3.3(b)", "section": "Unused Funds", "summary": "A gem rewards fund was set up without Treasury approval and sits unused.", "amount_rs": 45226589, "since_year": null, "category": "non_compliance", "id": "gem-2022-24", "year": 2022, "themes": []}, {"ref": "3.4", "section": "Procurement", "summary": "A 2016 software contract is still incomplete after repeated extensions.", "amount_rs": 10621000, "since_year": 2016, "category": "procurement", "id": "gem-2022-25", "year": 2022, "themes": []}]}, {"year": 2024, "opinion": "qualified", "prev_section": false, "late_accounts": false, "url": "https://auditorgeneral.gov.lk/web/images/audit-reports/upload/2024/2-State_Corporations/2-XXXVII/National-Gem-and-Jewellery-Authority--E.pdf", "findings": [{"ref": "1.5.1(a)", "section": "1.5.1 Non-compliance with Sri Lanka Accounting Standards", "summary": "Prior-year rent receivable of Rs8.9m was booked as current-year income instead of a retrospective correction, overstating profit.", "amount_rs": 8922419, "since_year": 2023, "category": "accounting_error", "id": "gem-2024-0", "year": 2024, "themes": []}, {"ref": "1.5.1(b)", "section": "1.5.1 Non-compliance with Sri Lanka Accounting Standards", "summary": "Lump-sum bid value for 14 Gem Tower shops was recognised in full instead of being spread over the lease period, overstating income.", "amount_rs": 82655755, "since_year": 2024, "category": "accounting_error", "id": "gem-2024-1", "year": 2024, "themes": []}, {"ref": "1.5.1(c)", "section": "1.5.1 Non-compliance with Sri Lanka Accounting Standards", "summary": "Fully depreciated assets still in use were identified but not adjusted in the accounts or properly disclosed.", "amount_rs": 127000741, "since_year": null, "category": "accounting_error", "id": "gem-2024-2", "year": 2024, "themes": []}, {"ref": "1.5.1(d)", "section": "1.5.1 Non-compliance with Sri Lanka Accounting Standards", "summary": "Unsupported 2022 compensation provision was not reversed, and Rs1.03bn of expected compensation for six cases was undisclosed.", "amount_rs": 1029764412, "since_year": 2022, "category": "accounting_error", "id": "gem-2024-3", "year": 2024, "themes": []}, {"ref": "1.5.1(e)", "section": "1.5.1 Non-compliance with Sri Lanka Accounting Standards", "summary": "Rs100m building damage from a 2021 collapse, with a pending lawsuit, was not disclosed as a contingent liability.", "amount_rs": 100000000, "since_year": 2021, "category": "accounting_error", "id": "gem-2024-4", "year": 2024, "themes": []}, {"ref": "1.5.1(f)", "section": "1.5.1 Non-compliance with Sri Lanka Accounting Standards", "summary": "Annual impairment assessments were not performed; impairment losses on assets and receivables were booked irregularly over five years (annual amounts totalling about Rs3.04m).", "amount_rs": 3041919, "since_year": null, "category": "accounting_error", "id": "gem-2024-5", "year": 2024, "themes": ["gem-22"]}, {"ref": "1.5.1(g)", "section": "1.5.1 Non-compliance with Sri Lanka Accounting Standards", "summary": "Gem Tower leased out to tenants was reported as property, plant and equipment instead of investment property.", "amount_rs": 420285840, "since_year": null, "category": "accounting_error", "id": "gem-2024-6", "year": 2024, "themes": []}, {"ref": "1.5.2(a)", "section": "1.5.2 Accounting deficiencies", "summary": "Fixed deposit and Treasury bill interest income was understated by about Rs90m, and related receivables were also understated.", "amount_rs": 90074950, "since_year": null, "category": "accounting_error", "id": "gem-2024-7", "year": 2024, "themes": []}, {"ref": "1.5.2(b)", "section": "1.5.2 Accounting deficiencies", "summary": "Rs4m exhibition expense provision was made without specific source documents or Board approval for payments.", "amount_rs": 4000000, "since_year": 2024, "category": "governance_hr", "id": "gem-2024-8", "year": 2024, "themes": []}, {"ref": "1.5.2(c)", "section": "1.5.2 Accounting deficiencies", "summary": "Four Ratnapura exhibition invoices were left out of current-year expenses, overstating profit.", "amount_rs": 8042333, "since_year": 2024, "category": "accounting_error", "id": "gem-2024-9", "year": 2024, "themes": []}, {"ref": "1.5.2(d)", "section": "1.5.2 Accounting deficiencies", "summary": "Prize money payable was presented as equity under a Gem Awards Fund rather than as a liability.", "amount_rs": 70922416, "since_year": null, "category": "accounting_error", "id": "gem-2024-10", "year": 2024, "themes": []}, {"ref": "1.5.2(e)", "section": "1.5.2 Accounting deficiencies", "summary": "VAT payable at year end did not match the amount actually paid after year end, leaving an unreconciled difference.", "amount_rs": 3694745, "since_year": null, "category": "accounting_error", "id": "gem-2024-11", "year": 2024, "themes": []}, {"ref": "1.5.3", "section": "1.5.3 Lack of written evidence for Audit", "summary": "Supporting schedules for withholding tax, land deposits, advances and deposits were not submitted for audit.", "amount_rs": 144099070, "since_year": null, "category": "unsettled_balances", "id": "gem-2024-12", "year": 2024, "themes": []}, {"ref": "1.6.1", "section": "1.6 Accounts Receivable and Payable - 1.6.1 Receivables", "summary": "Security deposit paid to World Trade Center company remains unrecovered after the 2021 lease termination.", "amount_rs": 4314837, "since_year": 2021, "category": "unsettled_balances", "id": "gem-2024-13", "year": 2024, "themes": ["gem-115"]}, {"ref": "1.6.2(a)", "section": "1.6 Accounts Receivable and Payable - 1.6.2 Payables", "summary": "Creditor balances outstanding over four years remain uncleared, including a court-disputed land auction payable.", "amount_rs": 186760140, "since_year": null, "category": "unsettled_balances", "id": "gem-2024-14", "year": 2024, "themes": []}, {"ref": "1.6.2(b)", "section": "1.6 Accounts Receivable and Payable - 1.6.2 Payables", "summary": "130 tender deposits held over ten years lack adequate records and remain unsettled, some unclaimed since 2008.", "amount_rs": 1842675, "since_year": 2008, "category": "unsettled_balances", "id": "gem-2024-15", "year": 2024, "themes": []}, {"ref": "1.7(a)(i)", "section": "1.7 Non-compliance with laws, rules, regulations, and management decisions, etc.", "summary": "Monaragala raids found unpermitted mining and transport, and licence violations, but no legal measures beyond fines were taken.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "gem-2024-16", "year": 2024, "themes": []}, {"ref": "1.7(a)(ii)", "section": "1.7 Non-compliance with laws, rules, regulations, and management decisions, etc.", "summary": "Direct involvement in third-party gem mining projects, flagged as contrary to Section 15(1), remains without a final decision.", "amount_rs": null, "since_year": 2019, "category": "non_compliance", "id": "gem-2024-17", "year": 2024, "themes": []}, {"ref": "1.7(a)(iii)", "section": "1.7 Non-compliance with laws, rules, regulations, and management decisions, etc.", "summary": "No registration or regulatory mechanism exists for private gem testing laboratories issuing certificates.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "gem-2024-18", "year": 2024, "themes": []}, {"ref": "1.7(a)(iv)", "section": "1.7 Non-compliance with laws, rules, regulations, and management decisions, etc.", "summary": "Three separate funds were maintained without the Treasury approval required under the Act, holding a combined balance.", "amount_rs": 213119258, "since_year": null, "category": "non_compliance", "id": "gem-2024-19", "year": 2024, "themes": []}, {"ref": "1.7(b)(i)", "section": "1.7 Non-compliance with laws, rules, regulations, and management decisions, etc.", "summary": "Withholding tax collected was not remitted to the tax authority within the required 15 days, including prior-year amounts.", "amount_rs": 513495637, "since_year": null, "category": "non_compliance", "id": "gem-2024-20", "year": 2024, "themes": ["gem-116"]}, {"ref": "1.7(b)(ii)", "section": "1.7 Non-compliance with laws, rules, regulations, and management decisions, etc.", "summary": "Annual withholding tax declaration was filed after the 30 April deadline, submitted on 5 May 2025.", "amount_rs": null, "since_year": null, "category": "delays", "id": "gem-2024-21", "year": 2024, "themes": []}, {"ref": "1.7(c)(i)", "section": "1.7 Non-compliance with laws, rules, regulations, and management decisions, etc.", "summary": "Sixteen gem mine pits remain open and unrestored despite Rs1.76bn held in restoration deposits, with no formal restoration plan.", "amount_rs": 1760351594, "since_year": null, "category": "non_compliance", "id": "gem-2024-22", "year": 2024, "themes": ["gem-117"]}, {"ref": "1.7(c)(ii)", "section": "1.7 Non-compliance with laws, rules, regulations, and management decisions, etc.", "summary": "Gem and jewellery market value document was not updated quarterly or published as the circular requires.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "gem-2024-23", "year": 2024, "themes": []}, {"ref": "1.7(c)(iii)", "section": "1.7 Non-compliance with laws, rules, regulations, and management decisions, etc.", "summary": "A 30% tolerance between invoice and assessed gem values lost service fee revenue and reduced foreign exchange remittances.", "amount_rs": null, "since_year": null, "category": "financial_loss", "id": "gem-2024-24", "year": 2024, "themes": []}, {"ref": "3.1(a)", "section": "3.1 Management Inefficiencies", "summary": "The 1993 National Gem and Jewellery Authority Act has not been amended in a timely manner despite needing updates.", "amount_rs": null, "since_year": 1993, "category": "governance_hr", "id": "gem-2024-25", "year": 2024, "themes": ["gem-25"]}, {"ref": "3.1(b)", "section": "3.1 Management Inefficiencies", "summary": "Gemstone imports worth Rs2.09bn over three years went untracked, with no regulatory framework or import data available.", "amount_rs": 2091693980, "since_year": 2022, "category": "other", "id": "gem-2024-26", "year": 2024, "themes": []}, {"ref": "3.1(c)", "section": "3.1 Management Inefficiencies", "summary": "Two FTIR gemstone testing machines are underused, issuing few certificates due to untrained staff and missing databases.", "amount_rs": 16379110, "since_year": 2013, "category": "idle_assets", "id": "gem-2024-27", "year": 2024, "themes": []}, {"ref": "3.1(d)", "section": "3.1 Management Inefficiencies", "summary": "Six hallmarking machines are inactive and unrepaired, with no service contracts, forcing manual stamping instead.", "amount_rs": 52540888, "since_year": 2024, "category": "idle_assets", "id": "gem-2024-28", "year": 2024, "themes": []}, {"ref": "3.1(e)", "section": "3.1 Management Inefficiencies", "summary": "Most Gem Tower shops and the restaurant remain unleased, with rent arrears and lost income from slow tendering.", "amount_rs": 2179890, "since_year": 2024, "category": "idle_assets", "id": "gem-2024-29", "year": 2024, "themes": []}, {"ref": "3.1(f)", "section": "3.1 Management Inefficiencies", "summary": "A gem pilot mining project was halted awaiting Irrigation Department approval, with unauthorised mining continuing on the land.", "amount_rs": 750000, "since_year": 2021, "category": "financial_loss", "id": "gem-2024-30", "year": 2024, "themes": []}, {"ref": "3.2(a)", "section": "3.2 Operational inefficiencies", "summary": "Gem-pit security deposits of Rs1.76bn could not be verified because no schedule was submitted for audit.", "amount_rs": 1760351594, "since_year": null, "category": "unsettled_balances", "id": "gem-2024-31", "year": 2024, "themes": []}, {"ref": "3.2(b)", "section": "3.2 Operational inefficiencies", "summary": "Sand mining is conducted under gem licences without proper permits, and sand removal approval was delayed by the regulator.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "gem-2024-32", "year": 2024, "themes": []}, {"ref": "3.3(a)", "section": "3.3 Underutilization of funds", "summary": "Kataragama land bought for an officers' resort has sat idle for over nine years, occupied by unauthorised persons.", "amount_rs": 2444580, "since_year": 2016, "category": "idle_assets", "id": "gem-2024-33", "year": 2024, "themes": []}, {"ref": "3.3(b)", "section": "3.3 Underutilization of funds", "summary": "Idle Belideniya land and building deteriorated for over 12 years, making the 2008 renovation spend unproductive.", "amount_rs": 3147501, "since_year": 2008, "category": "idle_assets", "id": "gem-2024-34", "year": 2024, "themes": []}, {"ref": "3.3(c)", "section": "3.3 Underutilization of funds", "summary": "Lanka Gemological Laboratory company has not established the lab, leaving transferred funds idle and financial statements unprepared.", "amount_rs": 92498578, "since_year": 2009, "category": "idle_assets", "id": "gem-2024-35", "year": 2024, "themes": []}, {"ref": "3.3(d)", "section": "3.3 Underutilization of funds", "summary": "Two suspended gem mining projects incurred expenditure with no output, and were withdrawn only in May 2025.", "amount_rs": 1795172, "since_year": null, "category": "financial_loss", "id": "gem-2024-36", "year": 2024, "themes": []}, {"ref": "3.4", "section": "3.4 Procurement Management", "summary": "Software system contracted in 2016 remains incomplete after eight years, with the supplier's agreement terminated and re-procurement begun.", "amount_rs": 10925000, "since_year": 2016, "category": "procurement", "id": "gem-2024-37", "year": 2024, "themes": []}]}], "type": "corporation", "coverage": "full_review", "latest": 2024, "years": {"2017": {"findings": 105, "repeat_findings": 0, "rupees_at_risk": 210396471, "late_accounts": true, "prev_section": true, "partial": false}, "2020": {"findings": 22, "repeat_findings": 5, "rupees_at_risk": 19977493, "late_accounts": false, "prev_section": false, "partial": false}, "2022": {"findings": 26, "repeat_findings": 6, "rupees_at_risk": 1225959842, "late_accounts": false, "prev_section": false, "partial": false}, "2024": {"findings": 38, "repeat_findings": 5, "rupees_at_risk": 508752441, "late_accounts": false, "prev_section": false, "partial": false}}, "measures": {"repeat_themes": 11, "themes_all_audits": 1, "repeat_share_latest": 0.132, "flagged_in_first": 7, "still_flagged_latest": 2, "every_audit": 1}}, {"id": "slsi", "name": "Sri Lanka Standards Institution", "short": "SLSI", "reports": [{"year": 2017, "opinion": "qualified", "prev_section": false, "late_accounts": false, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2017/State_Corp/2nd_PartXIX_2017/Sri-Lanka-Standards-Institute---E.pdf", "findings": [{"ref": "2.2.1(a)", "section": "SLAS 02", "summary": "Tools and equipment in stock were not valued at the lower of cost and net realisable value.", "amount_rs": 1338348, "since_year": null, "category": "accounting_error", "id": "slsi-2017-0", "year": 2017, "themes": ["slsi-0"]}, {"ref": "2.2.1(b)", "section": "SLAS 07", "summary": "Repurchase investments and call deposits were reported as other current assets instead of cash equivalents.", "amount_rs": 588000000, "since_year": null, "category": "accounting_error", "id": "slsi-2017-1", "year": 2017, "themes": []}, {"ref": "2.2.1(c)", "section": "SLAS 39", "summary": "362 debtor balances outstanding over five years were not measured at amortised value.", "amount_rs": 33057304, "since_year": 2012, "category": "unsettled_balances", "id": "slsi-2017-2", "year": 2017, "themes": ["slsi-2"]}, {"ref": "2.3(a)", "section": "Receivable and Payable Accounts", "summary": "Salaries paid for five employees assigned to another ministry in 2014 remain unrecovered.", "amount_rs": 663675, "since_year": 2014, "category": "unsettled_balances", "id": "slsi-2017-3", "year": 2017, "themes": []}, {"ref": "2.3(b)", "section": "Receivable and Payable Accounts", "summary": "Ten dishonoured cheques from debtors remain uncleared, some dating back to 1992.", "amount_rs": 382910, "since_year": 1992, "category": "unsettled_balances", "id": "slsi-2017-4", "year": 2017, "themes": []}, {"ref": "2.3(c)", "section": "Receivable and Payable Accounts", "summary": "Fourteen retention balances past their release period have not been cleared.", "amount_rs": 1182511, "since_year": 2012, "category": "unsettled_balances", "id": "slsi-2017-5", "year": 2017, "themes": []}, {"ref": "2.4(a)", "section": "Non-compliance", "summary": "An officer was given no-pay leave to contest an election without resigning, contrary to establishment rules.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "slsi-2017-6", "year": 2017, "themes": []}, {"ref": "2.4(b)(i)", "section": "Financial Regulations", "summary": "No vehicle register with the required details was maintained.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "slsi-2017-7", "year": 2017, "themes": []}, {"ref": "2.4(b)(ii)", "section": "Financial Regulations", "summary": "Monthly vehicle travel summaries were not kept in the prescribed format.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "slsi-2017-8", "year": 2017, "themes": []}, {"ref": "2.4(b)(iii)", "section": "Financial Regulations", "summary": "No register of losses and damages was maintained.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "slsi-2017-9", "year": 2017, "themes": []}, {"ref": "2.4(c)", "section": "Ministry of Finance Circular 01/2015/01", "summary": "Foreign travel allowances were overpaid at first-category rates in 14 instances.", "amount_rs": 919933, "since_year": null, "category": "financial_loss", "id": "slsi-2017-10", "year": 2017, "themes": []}, {"ref": "2.4(d)", "section": "Public Administration Circular 9/2006", "summary": "Late arrival up to 08:45 was allowed with no procedure to cover lost time.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "slsi-2017-11", "year": 2017, "themes": []}, {"ref": "2.5", "section": "Transactions without adequate authority", "summary": "Incentive, cloth, weekend and leave allowances were paid on Board decision alone, without Treasury approval.", "amount_rs": 35147859, "since_year": null, "category": "non_compliance", "id": "slsi-2017-12", "year": 2017, "themes": []}, {"ref": "3.1", "section": "Financial Results", "summary": "Surplus fell by Rs. 37.55 million compared with the previous year.", "amount_rs": 37552565, "since_year": null, "category": "financial_loss", "id": "slsi-2017-13", "year": 2017, "themes": []}, {"ref": "3.1", "section": "Financial Results", "summary": "Contribution after adjustments declined by about Rs. 30.93 million.", "amount_rs": 30926570, "since_year": null, "category": "financial_loss", "id": "slsi-2017-14", "year": 2017, "themes": []}, {"ref": "4.1.1", "section": "Planning", "summary": "Factory audit plans were notified to a manufacturer in advance, weakening the audit.", "amount_rs": null, "since_year": null, "category": "other", "id": "slsi-2017-15", "year": 2017, "themes": []}, {"ref": "4.1.2", "section": "Activities and Review", "summary": "Performance was not evaluated against the institution's stated vision.", "amount_rs": null, "since_year": null, "category": "other", "id": "slsi-2017-16", "year": 2017, "themes": []}, {"ref": "4.1.2(a)(i)", "section": "Market sample testing", "summary": "Market sample testing was not treated as a main activity.", "amount_rs": null, "since_year": null, "category": "other", "id": "slsi-2017-17", "year": 2017, "themes": []}, {"ref": "4.1.2(a)(ii)", "section": "Market sample testing", "summary": "Only 39 of 60 planned market tests were done, without a detailed plan, for about 850 permit holders.", "amount_rs": 1500000, "since_year": null, "category": "other", "id": "slsi-2017-18", "year": 2017, "themes": []}, {"ref": "4.1.2(b)(i)", "section": "Canned fish testing", "summary": "Heavy metal tests were skipped on canned fish imports in 42 instances worth USD 7.29 million.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "slsi-2017-19", "year": 2017, "themes": []}, {"ref": "4.1.2(b)(ii)", "section": "Canned fish testing", "summary": "Canned fish cleared for sale was later ordered off the market for failing the standard.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "slsi-2017-20", "year": 2017, "themes": []}, {"ref": "4.1.2(c)(i)", "section": "Imported margarine testing", "summary": "Heavy metal tests were not done, and microbe tests skipped, for 306,600 kg of imported margarine.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "slsi-2017-21", "year": 2017, "themes": []}, {"ref": "4.1.2(c)(ii)", "section": "Imported margarine testing", "summary": "Margarine was released to the market before test reports arrived.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "slsi-2017-22", "year": 2017, "themes": ["slsi-1"]}, {"ref": "4.1.2(d)(i)", "section": "Imported baby soap testing", "summary": "Only four of six standard parameters were checked in 23 baby soap tests.", "amount_rs": null, "since_year": 2016, "category": "non_compliance", "id": "slsi-2017-23", "year": 2017, "themes": []}, {"ref": "4.1.2(d)(ii)", "section": "Imported baby soap testing", "summary": "Baby soap was released to importers' warehouses on personal guarantees, before testing and without sealing.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "slsi-2017-24", "year": 2017, "themes": ["slsi-1"]}, {"ref": "4.1.2(e)", "section": "Safety helmets", "summary": "Non-compliant helmets were sold after the importer was told to re-export them.", "amount_rs": null, "since_year": 2017, "category": "non_compliance", "id": "slsi-2017-25", "year": 2017, "themes": []}, {"ref": "4.1.2(f)(i)", "section": "SLS logo licences", "summary": "A salt licence was extended twice despite failed tests, with delayed sampling.", "amount_rs": null, "since_year": 2017, "category": "delays", "id": "slsi-2017-26", "year": 2017, "themes": []}, {"ref": "4.1.2(f)(ii)", "section": "SLS logo licences", "summary": "Fourteen licences cancelled in 2016-17 were not handled under the cancellation guidelines.", "amount_rs": null, "since_year": 2016, "category": "non_compliance", "id": "slsi-2017-27", "year": 2017, "themes": []}, {"ref": "4.1.2(f)(iii)", "section": "SLS logo licences", "summary": "Manufacturers of 13 cancelled licences were told only two to sixteen months later.", "amount_rs": null, "since_year": 2016, "category": "delays", "id": "slsi-2017-28", "year": 2017, "themes": []}, {"ref": "4.2(a)(i)", "section": "Sample testing", "summary": "Samples for 344 imported items were delayed 7 to 19 months while stock was released on personal guarantees.", "amount_rs": null, "since_year": null, "category": "delays", "id": "slsi-2017-29", "year": 2017, "themes": ["slsi-1"]}, {"ref": "4.2(a)(ii)", "section": "Sample testing", "summary": "No system existed for sealing goods or getting third-party guarantees, as the gazette requires.", "amount_rs": null, "since_year": 2014, "category": "non_compliance", "id": "slsi-2017-30", "year": 2017, "themes": []}, {"ref": "4.2(b)", "section": "Management Activities", "summary": "Safety tests were not done for 22 registered match manufacturers' licences, citing lack of facilities.", "amount_rs": null, "since_year": 2012, "category": "non_compliance", "id": "slsi-2017-31", "year": 2017, "themes": []}, {"ref": "4.2(c)", "section": "Management Activities", "summary": "Efficiency bar exams were not held; 38 staff were confirmed without passing them.", "amount_rs": null, "since_year": 2013, "category": "governance_hr", "id": "slsi-2017-32", "year": 2017, "themes": []}, {"ref": "4.2(d)(i)", "section": "Incentive allowance", "summary": "Incentive allowances were paid without the target-setting method being shown to audit.", "amount_rs": 25024326, "since_year": null, "category": "governance_hr", "id": "slsi-2017-33", "year": 2017, "themes": []}, {"ref": "4.2(d)(ii)", "section": "Incentive allowance", "summary": "Targets for 8 of 9 units were set below the previous year's actual income.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "slsi-2017-34", "year": 2017, "themes": []}, {"ref": "4.2(d)(iii)", "section": "Incentive allowance", "summary": "Revenue fell by Rs. 7.84 million despite incentive payments.", "amount_rs": 7840817, "since_year": null, "category": "financial_loss", "id": "slsi-2017-35", "year": 2017, "themes": []}, {"ref": "4.3(a)", "section": "Operating Activities", "summary": "Unusable fixed assets were handed to the Army without evidence of receipt.", "amount_rs": 32376278, "since_year": null, "category": "idle_assets", "id": "slsi-2017-36", "year": 2017, "themes": []}, {"ref": "4.3(b)", "section": "Operating Activities", "summary": "36 fuel bills were signed with amount and quantity left blank.", "amount_rs": null, "since_year": null, "category": "other", "id": "slsi-2017-37", "year": 2017, "themes": []}, {"ref": "4.3(c)", "section": "Operating Activities", "summary": "Expired chemicals from 1996-2015 were not disposed of; glassware and chemicals idle over ten years.", "amount_rs": 2509964, "since_year": 1996, "category": "idle_assets", "id": "slsi-2017-38", "year": 2017, "themes": []}, {"ref": "4.4(a)", "section": "Staff Administration", "summary": "19 Assistant Directors were recruited against 15 approved vacancies.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "slsi-2017-39", "year": 2017, "themes": ["slsi-151"]}, {"ref": "4.4(b)", "section": "Staff Administration", "summary": "16 officers were recruited without the required written test.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "slsi-2017-40", "year": 2017, "themes": ["slsi-151"]}, {"ref": "5", "section": "Sustainable Development", "summary": "No SDG goals, targets or indicators were identified.", "amount_rs": null, "since_year": null, "category": "other", "id": "slsi-2017-41", "year": 2017, "themes": []}, {"ref": "6.1(a)", "section": "Procurement", "summary": "No detailed procurement plan was prepared.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "slsi-2017-42", "year": 2017, "themes": []}, {"ref": "6.1(b)", "section": "Procurement", "summary": "Four planned procurements worth Rs. 206 million had not started.", "amount_rs": 206000000, "since_year": null, "category": "procurement", "id": "slsi-2017-43", "year": 2017, "themes": []}, {"ref": "6.1(c)", "section": "Procurement", "summary": "Bid opening times were left out of seven bid documents, with openings delayed 6 to 35 days.", "amount_rs": 11735546, "since_year": null, "category": "procurement", "id": "slsi-2017-44", "year": 2017, "themes": []}, {"ref": "6.1(d)", "section": "Procurement", "summary": "Eight equipment purchases over Rs. 500,000 were made without supplier agreements.", "amount_rs": 23272050, "since_year": null, "category": "procurement", "id": "slsi-2017-45", "year": 2017, "themes": []}, {"ref": "6.1(e)", "section": "Procurement", "summary": "A consultancy was awarded to a single bidder without a proper committee or evaluation.", "amount_rs": 5000000, "since_year": 2017, "category": "procurement", "id": "slsi-2017-46", "year": 2017, "themes": []}, {"ref": "6.2", "section": "Budgetary Control", "summary": "Budget and actual figures varied by 15 to 407 percent, so the budget was not used for control.", "amount_rs": null, "since_year": null, "category": "other", "id": "slsi-2017-47", "year": 2017, "themes": []}, {"ref": "7(a)", "section": "Systems and Control", "summary": "The stock ledger is not maintained properly.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "slsi-2017-48", "year": 2017, "themes": ["slsi-0"]}, {"ref": "7(b)", "section": "Systems and Control", "summary": "Stock information is unreliable and inventories are not updated.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "slsi-2017-49", "year": 2017, "themes": []}, {"ref": "7(c)", "section": "Systems and Control", "summary": "Recovery of receivable balances is not followed up.", "amount_rs": null, "since_year": null, "category": "unsettled_balances", "id": "slsi-2017-50", "year": 2017, "themes": []}, {"ref": "7(d)", "section": "Systems and Control", "summary": "The fixed asset register lacks information and changes are not authorised.", "amount_rs": null, "since_year": null, "category": "other", "id": "slsi-2017-51", "year": 2017, "themes": []}, {"ref": "7(e)", "section": "Systems and Control", "summary": "Vehicle logs and fuel checks are not kept properly.", "amount_rs": null, "since_year": null, "category": "other", "id": "slsi-2017-52", "year": 2017, "themes": []}, {"ref": "7(f)", "section": "Systems and Control", "summary": "Staff personal files are not maintained properly.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "slsi-2017-53", "year": 2017, "themes": []}, {"ref": "7(g)", "section": "Systems and Control", "summary": "Government procurement guidelines are not followed.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "slsi-2017-54", "year": 2017, "themes": []}, {"ref": "7(h)", "section": "Systems and Control", "summary": "Laboratory testing is unduly delayed.", "amount_rs": null, "since_year": null, "category": "delays", "id": "slsi-2017-55", "year": 2017, "themes": ["slsi-150"]}, {"ref": "7(i)", "section": "Systems and Control", "summary": "IT has no policy, weak security and outdated records.", "amount_rs": null, "since_year": null, "category": "other", "id": "slsi-2017-56", "year": 2017, "themes": []}, {"ref": "7(j)", "section": "Systems and Control", "summary": "Files are not numbered and some letters were sent without reference numbers.", "amount_rs": null, "since_year": null, "category": "other", "id": "slsi-2017-57", "year": 2017, "themes": []}]}, {"year": 2020, "opinion": "qualified", "prev_section": false, "late_accounts": false, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2020/corporation/2-xiii/Sri-Lanka-Standards-Institution--E.pdf", "findings": [{"ref": "1.5.1(a)", "section": "Accounting Standards", "summary": "364 debtor balances over five years old were not impairment-tested.", "amount_rs": 32909431, "since_year": 2015, "category": "unsettled_balances", "id": "slsi-2020-0", "year": 2020, "themes": ["slsi-2"]}, {"ref": "1.5.1(b)", "section": "Accounting Standards", "summary": "Fees for 2018 and 2019 were booked as 2020 income, plus unidentified receipts recorded as income.", "amount_rs": 12294325, "since_year": 2018, "category": "accounting_error", "id": "slsi-2020-1", "year": 2020, "themes": ["slsi-143"]}, {"ref": "1.5.1(c)", "section": "Accounting Standards", "summary": "Transport revenue was netted against transport expenses.", "amount_rs": 10254941, "since_year": null, "category": "accounting_error", "id": "slsi-2020-2", "year": 2020, "themes": []}, {"ref": "1.5.2(a)", "section": "Accounting Policies", "summary": "Stock was carried at cost, not the lower of cost and net realisable value; no physical survey done.", "amount_rs": 1499749, "since_year": null, "category": "accounting_error", "id": "slsi-2020-3", "year": 2020, "themes": ["slsi-0"]}, {"ref": "1.5.3(a)", "section": "Accounting Deficiencies", "summary": "A dishonoured cheque balance was wrongly deducted from debtors.", "amount_rs": 198982, "since_year": null, "category": "accounting_error", "id": "slsi-2020-4", "year": 2020, "themes": []}, {"ref": "1.5.3(b)", "section": "Accounting Deficiencies", "summary": "Ten accrued expenses were not recorded, overstating the surplus.", "amount_rs": 401750, "since_year": null, "category": "accounting_error", "id": "slsi-2020-5", "year": 2020, "themes": []}, {"ref": "1.5.3(c)", "section": "Accounting Deficiencies", "summary": "Receipts for earlier years were booked as later-year income.", "amount_rs": 154961, "since_year": 2019, "category": "accounting_error", "id": "slsi-2020-6", "year": 2020, "themes": ["slsi-143"]}, {"ref": "1.6.1(a)", "section": "Funds Receivable", "summary": "Returned cheques remain partly unsettled after five years.", "amount_rs": 50741, "since_year": 2015, "category": "unsettled_balances", "id": "slsi-2020-7", "year": 2020, "themes": []}, {"ref": "1.6.1(b)", "section": "Funds Receivable", "summary": "Five debtor balances had no recovery action for over three years.", "amount_rs": 916466, "since_year": 2017, "category": "unsettled_balances", "id": "slsi-2020-8", "year": 2020, "themes": []}, {"ref": "1.6.2(a)", "section": "Funds Payable", "summary": "Retention money for five 2015-2018 contracts was not released.", "amount_rs": 777008, "since_year": 2015, "category": "unsettled_balances", "id": "slsi-2020-9", "year": 2020, "themes": []}, {"ref": "1.6.2(b)", "section": "Funds Payable", "summary": "Nation Building Tax payable since 2018 remains unsettled.", "amount_rs": 49747361, "since_year": 2018, "category": "unsettled_balances", "id": "slsi-2020-10", "year": 2020, "themes": ["slsi-140"]}, {"ref": "1.6.3(a)", "section": "Advances", "summary": "Advances to seven private institutes remain unsettled.", "amount_rs": 2641214, "since_year": null, "category": "unsettled_balances", "id": "slsi-2020-11", "year": 2020, "themes": []}, {"ref": "3.1(a)", "section": "Management Inefficiencies", "summary": "Bank reconciliation adjustments were unexplained, with no support given to auditors.", "amount_rs": 11537762, "since_year": null, "category": "accounting_error", "id": "slsi-2020-12", "year": 2020, "themes": []}, {"ref": "3.1(b)", "section": "Management Inefficiencies", "summary": "A management information system project stalled; stage two still incomplete after payments.", "amount_rs": 2354466, "since_year": 2017, "category": "delays", "id": "slsi-2020-13", "year": 2020, "themes": []}, {"ref": "3.1(c)", "section": "Management Inefficiencies", "summary": "No usable stock reporting system exists.", "amount_rs": null, "since_year": null, "category": "other", "id": "slsi-2020-14", "year": 2020, "themes": []}, {"ref": "3.1(d)", "section": "Management Inefficiencies", "summary": "No stock control ledger account was maintained.", "amount_rs": null, "since_year": null, "category": "other", "id": "slsi-2020-15", "year": 2020, "themes": ["slsi-0"]}, {"ref": "3.2(a)", "section": "Operating Inefficiencies", "summary": "Porcelain imports were tested incompletely, with only some samples checked for heavy metals.", "amount_rs": null, "since_year": 2019, "category": "non_compliance", "id": "slsi-2020-16", "year": 2020, "themes": ["slsi-1"]}, {"ref": "3.2(b)", "section": "Operating Inefficiencies", "summary": "A non-compliant porcelain consignment was allowed onto the market.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "slsi-2020-17", "year": 2020, "themes": ["slsi-1"]}, {"ref": "3.2(c)", "section": "Operating Inefficiencies", "summary": "Market inspections were far too few for about 1,105 SLS-certified items.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "slsi-2020-18", "year": 2020, "themes": []}, {"ref": "3.2(d)", "section": "Operating Inefficiencies", "summary": "Lab test reports were delayed in 481 of 839 sampled cases.", "amount_rs": null, "since_year": 2019, "category": "delays", "id": "slsi-2020-19", "year": 2020, "themes": ["slsi-150"]}, {"ref": "3.3", "section": "Delays in Projects", "summary": "Land bought and paid for in 2018 for a laboratory still had no ownership transfer by October 2021.", "amount_rs": 168000000, "since_year": 2018, "category": "idle_assets", "id": "slsi-2020-20", "year": 2020, "themes": []}, {"ref": "3.4(a)", "section": "Human Resources", "summary": "About 27 percent of approved posts were vacant.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "slsi-2020-21", "year": 2020, "themes": []}, {"ref": "3.4(b)", "section": "Human Resources", "summary": "The Director General was appointed without enough evidence of required qualifications.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "slsi-2020-22", "year": 2020, "themes": ["slsi-151"]}]}, {"year": 2022, "opinion": "qualified", "prev_section": false, "late_accounts": false, "url": "https://www.naosl.gov.lk/web/images/audit-reports/upload/2022/statecorperation/2-XXXV/Sri-Lanka-Standards-Institution-E.pdf", "findings": [{"ref": "1.5.1(a)", "section": "Accounting Standards", "summary": "Income from 2019-2021 and 2023 was recorded in 2022, overstating that year's income.", "amount_rs": 36173790, "since_year": 2019, "category": "accounting_error", "id": "slsi-2022-0", "year": 2022, "themes": ["slsi-143"]}, {"ref": "1.5.1(b)", "section": "Accounting Standards", "summary": "IT equipment was depreciated at office equipment rates without proper classification.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "slsi-2022-1", "year": 2022, "themes": []}, {"ref": "1.5.1(c)", "section": "Accounting Standards", "summary": "A building revaluation was made without the required disclosures.", "amount_rs": 363359000, "since_year": null, "category": "accounting_error", "id": "slsi-2022-2", "year": 2022, "themes": []}, {"ref": "1.5.1(d)", "section": "Accounting Standards", "summary": "No impairment test on 222 debtor balances older than eight years.", "amount_rs": 19840443, "since_year": 2014, "category": "unsettled_balances", "id": "slsi-2022-3", "year": 2022, "themes": ["slsi-2"]}, {"ref": "1.5.2", "section": "Unauthorised Transactions", "summary": "Debtor balances older than eight years were written off without the required approvals.", "amount_rs": 12848047, "since_year": 2014, "category": "financial_loss", "id": "slsi-2022-4", "year": 2022, "themes": ["slsi-2"]}, {"ref": "1.6", "section": "Non-compliance", "summary": "Graduate trainees were paid an allowance a Finance Ministry circular does not allow.", "amount_rs": 1202545, "since_year": 2022, "category": "non_compliance", "id": "slsi-2022-5", "year": 2022, "themes": []}, {"ref": "1.7", "section": "Cash Management", "summary": "Unidentified bank deposits from 2020 and 2021 remained unresolved at year end.", "amount_rs": 13675085, "since_year": 2020, "category": "unsettled_balances", "id": "slsi-2022-6", "year": 2022, "themes": ["slsi-141"]}, {"ref": "1.8", "section": "IT General Controls", "summary": "New accounting software produced wrong bookings and duplicate values.", "amount_rs": 2800000, "since_year": null, "category": "accounting_error", "id": "slsi-2022-7", "year": 2022, "themes": []}, {"ref": "3.1(a)", "section": "Uneconomic Transactions", "summary": "Imported sugar was released to warehouses before guarantees and inspection reports were obtained.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "slsi-2022-8", "year": 2022, "themes": ["slsi-1"]}, {"ref": "3.1(b)", "section": "Uneconomic Transactions", "summary": "Failed inspections of fans and heaters led to long delays in re-sampling.", "amount_rs": null, "since_year": null, "category": "delays", "id": "slsi-2022-9", "year": 2022, "themes": ["slsi-150"]}, {"ref": "3.2", "section": "Human Resources", "summary": "Forty graduate trainees were recruited beyond the approved cadre without approval.", "amount_rs": 1478932, "since_year": null, "category": "governance_hr", "id": "slsi-2022-10", "year": 2022, "themes": ["slsi-151"]}]}, {"year": 2024, "opinion": "qualified", "prev_section": false, "late_accounts": false, "url": "https://auditorgeneral.gov.lk/web/images/audit-reports/upload/2024/2-State_Corporations/2-XXVIII/Sri-Lanka-Standards-Institution--E.pdf", "findings": [{"ref": "1.5.1(a)", "section": "1.5.1 Non-Compliance with Sri Lanka Accounting Standards", "summary": "Computer software with net value was classified as property, plant and equipment instead of intangible assets, contrary to accounting standards.", "amount_rs": 7514608, "since_year": null, "category": "accounting_error", "id": "slsi-2024-0", "year": 2024, "themes": []}, {"ref": "1.5.1(b)", "section": "1.5.1 Non-Compliance with Sri Lanka Accounting Standards", "summary": "Telephone, transport and other expenses were not recognized in the year, overstating profit and understating liabilities; training income was also omitted.", "amount_rs": 7406651, "since_year": null, "category": "accounting_error", "id": "slsi-2024-1", "year": 2024, "themes": ["slsi-143"]}, {"ref": "1.5.1(c)", "section": "1.5.1 Non-Compliance with Sri Lanka Accounting Standards", "summary": "Inventory was recorded at cost without assessing net realizable value at year end, contrary to the lower-of-cost-and-NRV requirement.", "amount_rs": 16739068, "since_year": null, "category": "accounting_error", "id": "slsi-2024-2", "year": 2024, "themes": ["slsi-0"]}, {"ref": "1.5.1(d)", "section": "1.5.1 Non-Compliance with Sri Lanka Accounting Standards", "summary": "Fully depreciated assets still in use were not reassessed or accounted for, despite annual useful-life review requirements.", "amount_rs": 709173336, "since_year": null, "category": "accounting_error", "id": "slsi-2024-3", "year": 2024, "themes": []}, {"ref": "1.5.1(e)", "section": "1.5.1 Non-Compliance with Sri Lanka Accounting Standards", "summary": "A revaluation gain was not separately disclosed in the financial position statement or changes in funds; management gave no response.", "amount_rs": 40677054, "since_year": null, "category": "accounting_error", "id": "slsi-2024-4", "year": 2024, "themes": []}, {"ref": "1.5.2(a)", "section": "1.5.2 Accounting Deficiencies", "summary": "An actuarial gain was shown under other reserves rather than being adjusted against retained earnings, as the standard requires.", "amount_rs": 19526749, "since_year": null, "category": "accounting_error", "id": "slsi-2024-5", "year": 2024, "themes": []}, {"ref": "1.5.2(f)", "section": "1.5.2 Accounting Deficiencies", "summary": "Financial statements omitted required disclosure of top management remuneration and related party transactions; management gave no response.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "slsi-2024-6", "year": 2024, "themes": []}, {"ref": "1.5.2(g)", "section": "1.5.2 Accounting Deficiencies", "summary": "Long-outstanding debtor balances over ten years old were provided for rather than impaired and carried at reduced amounts, contrary to financial instrument rules.", "amount_rs": 17349400, "since_year": null, "category": "unsettled_balances", "id": "slsi-2024-7", "year": 2024, "themes": ["slsi-2"]}, {"ref": "1.5.2(b)", "section": "1.5.2 Accounting Deficiencies", "summary": "Depreciation on laboratory equipment for the year was not accounted for, overstating profit and assets; management says it was corrected in January 2025.", "amount_rs": 868732, "since_year": null, "category": "accounting_error", "id": "slsi-2024-8", "year": 2024, "themes": []}, {"ref": "1.5.2(c)", "section": "1.5.2 Accounting Deficiencies", "summary": "No provision was made for a gratuity surcharge arising from late gratuity payments to four employees retired in 2022 to 2024.", "amount_rs": 319953, "since_year": 2022, "category": "accounting_error", "id": "slsi-2024-9", "year": 2024, "themes": []}, {"ref": "1.5.2(d)", "section": "1.5.2 Accounting Deficiencies", "summary": "Cash flow statement misclassified interest income and several investing payments, including land advances and software purchases.", "amount_rs": 27602746, "since_year": 2014, "category": "accounting_error", "id": "slsi-2024-10", "year": 2024, "themes": []}, {"ref": "1.6.1(a)", "section": "1.6.1 Payables", "summary": "Contractual retention deposits from 2015 to 2021 remain in the accounts unsettled, with no action taken to settle or reclaim them.", "amount_rs": 3220386, "since_year": 2015, "category": "unsettled_balances", "id": "slsi-2024-11", "year": 2024, "themes": []}, {"ref": "1.6.1(b)", "section": "1.6.1 Payables", "summary": "Nation Building Tax payable since 2019 remains unsettled in the accounts; the tax authority did not respond in writing to the inquiry.", "amount_rs": 49747362, "since_year": 2019, "category": "unsettled_balances", "id": "slsi-2024-12", "year": 2024, "themes": ["slsi-140"]}, {"ref": "1.7(a)(i)", "section": "1.7 Non-compliance with Laws, Rules, Regulations and Management Decisions etc.", "summary": "Only 20 percent of SLS-logo certified product categories were market-tested in 2024, falling short of the Act's follow-up inspection requirements.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "slsi-2024-13", "year": 2024, "themes": []}, {"ref": "1.7(a)(ii)", "section": "1.7 Non-compliance with Laws, Rules, Regulations and Management Decisions etc.", "summary": "Control measures were not implemented to ensure product quality or to reduce the risk of non-compliant products reaching consumers.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "slsi-2024-14", "year": 2024, "themes": []}, {"ref": "1.7(b)", "section": "1.7 Non-compliance with Laws, Rules, Regulations and Management Decisions etc.", "summary": "Gratuities for four employees who left in 2022 and 2023 remained unpaid as of the audit date because the institution had not collected amounts owed.", "amount_rs": 760830, "since_year": 2022, "category": "non_compliance", "id": "slsi-2024-15", "year": 2024, "themes": []}, {"ref": "1.7(c)(i)", "section": "1.7 Non-compliance with Laws, Rules, Regulations and Management Decisions etc.", "summary": "Unidentified deposits in the December 2024 bank reconciliation for one current account were not identified or recorded; some were resolved in 2025.", "amount_rs": 34708751, "since_year": null, "category": "non_compliance", "id": "slsi-2024-16", "year": 2024, "themes": ["slsi-141"]}, {"ref": "1.7(d)", "section": "1.7 Non-compliance with Laws, Rules, Regulations and Management Decisions etc.", "summary": "The 2024 Board of Survey was not conducted and no report was submitted for audit, contrary to the financial regulation deadline.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "slsi-2024-17", "year": 2024, "themes": []}, {"ref": "1.7(e)(i)", "section": "1.7 Non-compliance with Laws, Rules, Regulations and Management Decisions etc.", "summary": "Only two Audit and Management Committee meetings were held in 2024, below the required minimum of four per year.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "slsi-2024-18", "year": 2024, "themes": []}, {"ref": "1.7(e)(ii)", "section": "1.7 Non-compliance with Laws, Rules, Regulations and Management Decisions etc.", "summary": "The 2023 annual report had not been tabled in Parliament within the required five months of the accounting year end.", "amount_rs": null, "since_year": 2023, "category": "governance_hr", "id": "slsi-2024-19", "year": 2024, "themes": []}, {"ref": "1.7(f)", "section": "1.7 Non-compliance with Laws, Rules, Regulations and Management Decisions etc.", "summary": "Staff bonuses were paid for 2023 despite the institution not remitting the required 30 percent of profit to the Consolidated Fund.", "amount_rs": 7995025, "since_year": 2023, "category": "non_compliance", "id": "slsi-2024-20", "year": 2024, "themes": []}, {"ref": "3.1(a)", "section": "3.1 Management Inefficiencies", "summary": "Stock control software installed in 2020 could not be used effectively because opening stock balances were not entered into the system.", "amount_rs": 2800000, "since_year": 2020, "category": "idle_assets", "id": "slsi-2024-21", "year": 2024, "themes": []}, {"ref": "3.1(b)", "section": "3.1 Management Inefficiencies", "summary": "A performance bond for telecom installation payments was not extended after expiry, despite incomplete projects and procurement guideline requirements.", "amount_rs": 57596886, "since_year": null, "category": "procurement", "id": "slsi-2024-22", "year": 2024, "themes": []}, {"ref": "3.2", "section": "3.2 Operational Inefficiencies", "summary": "Canned fish test results took 52 to 188 days to issue, creating a risk that substandard stock reached the market before rejection.", "amount_rs": null, "since_year": 2023, "category": "delays", "id": "slsi-2024-23", "year": 2024, "themes": ["slsi-1"]}]}], "type": "corporation", "coverage": "full_review", "latest": 2024, "years": {"2017": {"findings": 58, "repeat_findings": 0, "rupees_at_risk": 78933392, "late_accounts": false, "prev_section": false, "partial": false}, "2020": {"findings": 23, "repeat_findings": 7, "rupees_at_risk": 255042221, "late_accounts": false, "prev_section": false, "partial": false}, "2022": {"findings": 11, "repeat_findings": 6, "rupees_at_risk": 46363575, "late_accounts": false, "prev_section": false, "partial": false}, "2024": {"findings": 24, "repeat_findings": 6, "rupees_at_risk": 73117148, "late_accounts": false, "prev_section": false, "partial": false}}, "measures": {"repeat_themes": 8, "themes_all_audits": 2, "repeat_share_latest": 0.25, "flagged_in_first": 5, "still_flagged_latest": 3, "every_audit": 2}}, {"id": "tourism", "name": "Sri Lanka Tourism Promotion Bureau", "short": "SLTPB", "reports": [{"year": 2017, "opinion": "qualified", "prev_section": true, "late_accounts": true, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2017/State_Corp/2nd_vii/Sri-Lanka-Tourism-Promotion-Bureau---E.pdf", "findings": [{"ref": "2.2.1", "section": "Accounting Standards", "summary": "No provision for a disputed newspaper advertising bill now in court.", "amount_rs": 3540661, "since_year": null, "category": "accounting_error", "id": "tourism-2017-0", "year": 2017, "themes": []}, {"ref": "2.2.2(a)", "section": "Accounting Deficiencies", "summary": "A 2016 tax receivable was booked as current income.", "amount_rs": 273563, "since_year": 2016, "category": "accounting_error", "id": "tourism-2017-1", "year": 2017, "themes": []}, {"ref": "2.2.2(b)", "section": "Accounting Deficiencies", "summary": "Rent owed to the Tourism Development Authority since 2010 was not recorded.", "amount_rs": 41506650, "since_year": 2010, "category": "accounting_error", "id": "tourism-2017-2", "year": 2017, "themes": []}, {"ref": "2.2.2(c)", "section": "Accounting Deficiencies", "summary": "Film festival computers were in the asset register but not in the accounts.", "amount_rs": 196800, "since_year": null, "category": "accounting_error", "id": "tourism-2017-3", "year": 2017, "themes": []}, {"ref": "2.2.3", "section": "Unexplained Differences", "summary": "The payable to the Tourism Development Authority does not match the Authority's receivable.", "amount_rs": 7199094, "since_year": null, "category": "unsettled_balances", "id": "tourism-2017-4", "year": 2017, "themes": ["tourism-27"]}, {"ref": "2.2.4(a)", "section": "Lack of Evidence", "summary": "Original bills for trade fair expenses were not given to audit.", "amount_rs": 345570650, "since_year": null, "category": "other", "id": "tourism-2017-5", "year": 2017, "themes": []}, {"ref": "2.2.4(b)", "section": "Lack of Evidence", "summary": "No balance confirmations for cash held at eight embassies.", "amount_rs": 3837535, "since_year": null, "category": "unsettled_balances", "id": "tourism-2017-6", "year": 2017, "themes": ["tourism-26"]}, {"ref": "2.2.4(c)", "section": "Lack of Evidence", "summary": "No supporting documents for a 2013 receivable from the Chinese Embassy.", "amount_rs": 19731593, "since_year": 2013, "category": "unsettled_balances", "id": "tourism-2017-7", "year": 2017, "themes": []}, {"ref": "2.3(a)", "section": "Receivables", "summary": "Receivables over five years old remain unsettled.", "amount_rs": 5429645, "since_year": 2012, "category": "unsettled_balances", "id": "tourism-2017-8", "year": 2017, "themes": []}, {"ref": "2.3(a)", "section": "Receivables", "summary": "Receivables three to five years old remain unsettled.", "amount_rs": 871269, "since_year": 2012, "category": "unsettled_balances", "id": "tourism-2017-9", "year": 2017, "themes": []}, {"ref": "2.3(a)", "section": "Receivables", "summary": "Receivables one to three years old remain unsettled.", "amount_rs": 555809, "since_year": 2014, "category": "unsettled_balances", "id": "tourism-2017-10", "year": 2017, "themes": []}, {"ref": "2.3(b)", "section": "Receivables", "summary": "Embassy remittances over three years old remain unsettled.", "amount_rs": 2388346, "since_year": 2014, "category": "unsettled_balances", "id": "tourism-2017-11", "year": 2017, "themes": []}, {"ref": "2.3(b)", "section": "Receivables", "summary": "Embassy remittances one to three years old remain unsettled.", "amount_rs": 1639082, "since_year": 2014, "category": "unsettled_balances", "id": "tourism-2017-12", "year": 2017, "themes": []}, {"ref": "2.3(b)", "section": "Receivables", "summary": "Embassy remittances over a year old remain unsettled.", "amount_rs": 10198038, "since_year": 2016, "category": "unsettled_balances", "id": "tourism-2017-13", "year": 2017, "themes": []}, {"ref": "2.3(c)", "section": "Payables", "summary": "Creditor balances over five years old remain unpaid.", "amount_rs": 7844854, "since_year": 2012, "category": "unsettled_balances", "id": "tourism-2017-14", "year": 2017, "themes": ["tourism-28"]}, {"ref": "2.3(c)", "section": "Payables", "summary": "Creditor balances two to four years old remain unpaid.", "amount_rs": 2351583, "since_year": 2013, "category": "unsettled_balances", "id": "tourism-2017-15", "year": 2017, "themes": []}, {"ref": "2.3(c)", "section": "Payables", "summary": "Creditor balances one to two years old remain unpaid.", "amount_rs": 12070254, "since_year": 2015, "category": "unsettled_balances", "id": "tourism-2017-16", "year": 2017, "themes": ["tourism-28"]}, {"ref": "2.3(d)", "section": "Payables", "summary": "Accrued expenses over three years old remain unsettled.", "amount_rs": 249168, "since_year": 2014, "category": "unsettled_balances", "id": "tourism-2017-17", "year": 2017, "themes": []}, {"ref": "2.3(d)", "section": "Payables", "summary": "Accrued expenses two to three years old remain unsettled.", "amount_rs": 12992397, "since_year": 2014, "category": "unsettled_balances", "id": "tourism-2017-18", "year": 2017, "themes": []}, {"ref": "2.3(d)", "section": "Payables", "summary": "Accrued expenses one to two years old remain unsettled.", "amount_rs": 769907, "since_year": 2015, "category": "unsettled_balances", "id": "tourism-2017-19", "year": 2017, "themes": ["tourism-28"]}, {"ref": "2.3(e)", "section": "Advances", "summary": "Advances to four foreign missions from 2016-17 remained unsettled.", "amount_rs": 5453130, "since_year": 2016, "category": "unsettled_balances", "id": "tourism-2017-20", "year": 2017, "themes": ["tourism-26"]}, {"ref": "2.4(a)", "section": "Non-compliance", "summary": "Required reports and plans were not given to the Minister under the Tourism Act.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "tourism-2017-21", "year": 2017, "themes": ["tourism-29"]}, {"ref": "2.4(b)", "section": "Non-compliance", "summary": "Surplus was not transferred to the Consolidated Fund; investments lacked Finance Minister approval.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "tourism-2017-22", "year": 2017, "themes": []}, {"ref": "2.4(c)", "section": "Non-compliance", "summary": "No action was taken after three laptops were lost.", "amount_rs": 308700, "since_year": null, "category": "financial_loss", "id": "tourism-2017-23", "year": 2017, "themes": ["tourism-30"]}, {"ref": "2.4(d)", "section": "Non-compliance", "summary": "Services were given before cheques cleared; five cheques bounced and were not recovered.", "amount_rs": 1002752, "since_year": null, "category": "financial_loss", "id": "tourism-2017-24", "year": 2017, "themes": []}, {"ref": "2.4(e)", "section": "Non-compliance", "summary": "Fixed assets were not physically verified.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "tourism-2017-25", "year": 2017, "themes": []}, {"ref": "3.1", "section": "Financial Results", "summary": "Surplus rose on higher tourist development tax.", "amount_rs": null, "since_year": null, "category": "other", "id": "tourism-2017-26", "year": 2017, "themes": []}, {"ref": "3.2", "section": "Legal Cases", "summary": "Four cases against the Bureau were unresolved.", "amount_rs": null, "since_year": null, "category": "other", "id": "tourism-2017-27", "year": 2017, "themes": []}, {"ref": "4.1.1(a)", "section": "Operations", "summary": "Only 109 of 144 planned promotion events were held.", "amount_rs": null, "since_year": null, "category": "other", "id": "tourism-2017-28", "year": 2017, "themes": []}, {"ref": "4.1.1(b)", "section": "Operations", "summary": "Tourist income and arrival growth slowed despite higher promotion spending.", "amount_rs": null, "since_year": 2015, "category": "other", "id": "tourism-2017-29", "year": 2017, "themes": []}, {"ref": "4.1.1(c)", "section": "Operations", "summary": "Arrivals fell in most main markets, including China, despite heavy spending.", "amount_rs": 671630000, "since_year": 2016, "category": "other", "id": "tourism-2017-30", "year": 2017, "themes": []}, {"ref": "4.2(a)", "section": "Management", "summary": "A sponsorship advance for a cancelled festival was not recovered.", "amount_rs": 1500000, "since_year": 2015, "category": "financial_loss", "id": "tourism-2017-31", "year": 2017, "themes": []}, {"ref": "4.2(b)", "section": "Management", "summary": "2014-2016 expenses were recorded retrospectively in 2017 for lack of an accounting system.", "amount_rs": 280495439, "since_year": 2014, "category": "accounting_error", "id": "tourism-2017-32", "year": 2017, "themes": []}, {"ref": "4.2(c)", "section": "Management", "summary": "Fifty assets had no custodian recorded.", "amount_rs": 8766603, "since_year": null, "category": "accounting_error", "id": "tourism-2017-33", "year": 2017, "themes": []}, {"ref": "4.2(d)", "section": "Management", "summary": "Replies to 2016 and 2017 audit queries were still outstanding.", "amount_rs": null, "since_year": 2016, "category": "other", "id": "tourism-2017-34", "year": 2017, "themes": []}, {"ref": "4.3", "section": "Staff", "summary": "Contract and casual posts outside the cadre have been filled since 2008.", "amount_rs": 179438804, "since_year": 2008, "category": "governance_hr", "id": "tourism-2017-35", "year": 2017, "themes": []}, {"ref": "5.1", "section": "Sustainable Development", "summary": "No SDG goals or indicators were identified.", "amount_rs": null, "since_year": null, "category": "other", "id": "tourism-2017-36", "year": 2017, "themes": []}, {"ref": "6.1", "section": "Financial Statements", "summary": "Financial statements were submitted on 29 June 2018, past the 60-day deadline.", "amount_rs": null, "since_year": null, "category": "delays", "id": "tourism-2017-37", "year": 2017, "themes": []}, {"ref": "6.2", "section": "Internal Audit", "summary": "Internal audit covered only 2 of 31 promotion countries.", "amount_rs": null, "since_year": null, "category": "other", "id": "tourism-2017-38", "year": 2017, "themes": []}, {"ref": "6.3.1(a)", "section": "Procurement", "summary": "No three-year procurement plan was prepared.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "tourism-2017-39", "year": 2017, "themes": []}, {"ref": "6.3.1(b)", "section": "Procurement", "summary": "Procurement rules were not followed for a French tourist fair.", "amount_rs": 9271047, "since_year": 2017, "category": "procurement", "id": "tourism-2017-40", "year": 2017, "themes": ["tourism-144"]}, {"ref": "6.4", "section": "Budgetary Control", "summary": "Budgets varied from actuals by 21 to 100 percent across 39 items.", "amount_rs": null, "since_year": null, "category": "other", "id": "tourism-2017-41", "year": 2017, "themes": []}, {"ref": "6.5", "section": "Annual Reports", "summary": "The 2015 annual report had not been tabled in Parliament.", "amount_rs": null, "since_year": null, "category": "delays", "id": "tourism-2017-42", "year": 2017, "themes": []}, {"ref": "6.6(a)", "section": "Unresolved Audit Paragraphs", "summary": "T-shirts bought in 2014 for a tourism day were printed with a political party's advertising.", "amount_rs": 5824000, "since_year": 2014, "category": "financial_loss", "id": "tourism-2017-43", "year": 2017, "themes": []}, {"ref": "6.6(b)", "section": "Unresolved Audit Paragraphs", "summary": "Payments to two private institutions for social programmes were not accepted by audit.", "amount_rs": 99439900, "since_year": null, "category": "financial_loss", "id": "tourism-2017-44", "year": 2017, "themes": []}, {"ref": "6.6(c)", "section": "Unresolved Audit Paragraphs", "summary": "A 2014 UK fair stall contract was awarded irregularly.", "amount_rs": 17803508, "since_year": 2014, "category": "procurement", "id": "tourism-2017-45", "year": 2017, "themes": []}, {"ref": "6.6(d)", "section": "Unresolved Audit Paragraphs", "summary": "No evidence a media tour for Chinese journalists produced coverage.", "amount_rs": 3506757, "since_year": null, "category": "financial_loss", "id": "tourism-2017-46", "year": 2017, "themes": []}, {"ref": "6.6(e)", "section": "Unresolved Audit Paragraphs", "summary": "T-shirts paid for the 2014 Moscow fair were not received.", "amount_rs": 7800000, "since_year": 2014, "category": "financial_loss", "id": "tourism-2017-47", "year": 2017, "themes": []}, {"ref": "6.6(f)", "section": "Unresolved Audit Paragraphs", "summary": "Computers bought for a 2016 film festival could not be traced.", "amount_rs": 1116000, "since_year": 2016, "category": "idle_assets", "id": "tourism-2017-48", "year": 2017, "themes": []}, {"ref": "7(a)", "section": "Controls", "summary": "Controls over accruals, receivables and fixed assets were deficient.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "tourism-2017-49", "year": 2017, "themes": []}, {"ref": "7(b)", "section": "Controls", "summary": "Budget and actual spending varied widely.", "amount_rs": null, "since_year": null, "category": "other", "id": "tourism-2017-50", "year": 2017, "themes": []}, {"ref": "7(c)", "section": "Controls", "summary": "Vacancies were not filled.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "tourism-2017-51", "year": 2017, "themes": []}, {"ref": "7(d)", "section": "Controls", "summary": "Procurement guidelines were not followed.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "tourism-2017-52", "year": 2017, "themes": []}, {"ref": "7(e)", "section": "Controls", "summary": "Not all fixed assets were in the asset register.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "tourism-2017-53", "year": 2017, "themes": []}]}, {"year": 2020, "opinion": "qualified", "prev_section": false, "late_accounts": false, "url": "https://www.naosl.gov.lk/web/images/audit-reports/upload/2020/corporation/2-xiii/Sri-Lanka-Tourism-Promotion-E.pdf", "findings": [{"ref": "1.5.1(a)", "section": "Accounting Standards", "summary": "A bank overdraft was netted against cash.", "amount_rs": 1339466, "since_year": null, "category": "accounting_error", "id": "tourism-2020-0", "year": 2020, "themes": []}, {"ref": "1.5.1(b)", "section": "Accounting Standards", "summary": "Cash flow statement figures were overstated.", "amount_rs": 13917455, "since_year": null, "category": "accounting_error", "id": "tourism-2020-1", "year": 2020, "themes": []}, {"ref": "1.5.1(c)", "section": "Accounting Standards", "summary": "Foreign promotion advances were kept at old exchange rates.", "amount_rs": 95118163, "since_year": null, "category": "accounting_error", "id": "tourism-2020-2", "year": 2020, "themes": []}, {"ref": "1.5.1(d)", "section": "Accounting Standards", "summary": "Gratuity investment and provision were not netted.", "amount_rs": 18469375, "since_year": null, "category": "accounting_error", "id": "tourism-2020-3", "year": 2020, "themes": []}, {"ref": "1.5.2", "section": "Accounting Deficiencies", "summary": "Interest income was overstated, including prior-year errors.", "amount_rs": 68312456, "since_year": 2018, "category": "accounting_error", "id": "tourism-2020-4", "year": 2020, "themes": []}, {"ref": "1.5.3(a)", "section": "Unreconciled Accounts", "summary": "Advances to foreign missions do not agree with records.", "amount_rs": 69062287, "since_year": null, "category": "unsettled_balances", "id": "tourism-2020-5", "year": 2020, "themes": ["tourism-26"]}, {"ref": "1.5.3(b)", "section": "Unreconciled Accounts", "summary": "The payable to the Tourism Development Authority still does not reconcile.", "amount_rs": 759054, "since_year": null, "category": "unsettled_balances", "id": "tourism-2020-6", "year": 2020, "themes": ["tourism-27"]}, {"ref": "1.6.1", "section": "Payables", "summary": "Accrued expenses up to six years old remained unsettled.", "amount_rs": 4135110, "since_year": 2014, "category": "unsettled_balances", "id": "tourism-2020-7", "year": 2020, "themes": ["tourism-28"]}, {"ref": "1.6.2(a)", "section": "Advances", "summary": "Foreign mission advances unconfirmed; bills 17 to 37 months late.", "amount_rs": 36495001, "since_year": 2017, "category": "unsettled_balances", "id": "tourism-2020-8", "year": 2020, "themes": ["tourism-26"]}, {"ref": "1.6.2(b)", "section": "Advances", "summary": "An advance from 2010 remains unsettled because the work could not be verified.", "amount_rs": 1575000, "since_year": 2010, "category": "unsettled_balances", "id": "tourism-2020-9", "year": 2020, "themes": []}, {"ref": "1.7(a)", "section": "Non-compliance", "summary": "Annual reports and plans were not given to the Minister within three months.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "tourism-2020-10", "year": 2020, "themes": ["tourism-29"]}, {"ref": "1.7(b)", "section": "Non-compliance", "summary": "Three misplaced laptops were still not dealt with.", "amount_rs": 308700, "since_year": null, "category": "financial_loss", "id": "tourism-2020-11", "year": 2020, "themes": ["tourism-30"]}, {"ref": "3.1", "section": "Uneconomic Transactions", "summary": "398 flags with the old trademark sit unused after a rebrand.", "amount_rs": 1711400, "since_year": 2018, "category": "idle_assets", "id": "tourism-2020-12", "year": 2020, "themes": []}, {"ref": "3.2(a)", "section": "Human Resources", "summary": "A distress loan to an officer abroad on no-pay leave is unrecovered.", "amount_rs": 172375, "since_year": 2019, "category": "governance_hr", "id": "tourism-2020-13", "year": 2020, "themes": []}, {"ref": "3.2(b)", "section": "Human Resources", "summary": "An interdicted officer's loan is unrecovered.", "amount_rs": 180806, "since_year": 2020, "category": "governance_hr", "id": "tourism-2020-14", "year": 2020, "themes": []}]}, {"year": 2022, "opinion": "qualified", "prev_section": false, "late_accounts": false, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2022/statecorperation/2-xiv/Sri-Lanka-Tourism-Promotion-Bureau--E.pdf", "findings": [{"ref": "1.5.1", "section": "Accounting Standards", "summary": "Exchange gains on unsettled mission advances were not recognised and the advances could not be verified.", "amount_rs": 32782245, "since_year": null, "category": "accounting_error", "id": "tourism-2022-0", "year": 2022, "themes": ["tourism-26"]}, {"ref": "1.5.2", "section": "Unreconciled Records", "summary": "Payables to the Tourism Development Authority still do not reconcile.", "amount_rs": 2229444, "since_year": 2021, "category": "unsettled_balances", "id": "tourism-2022-1", "year": 2022, "themes": ["tourism-27"]}, {"ref": "1.6.1(a)", "section": "Payables", "summary": "Creditor balances six to eleven years old remain unsettled.", "amount_rs": 12457980, "since_year": 2011, "category": "unsettled_balances", "id": "tourism-2022-2", "year": 2022, "themes": ["tourism-28"]}, {"ref": "1.6.1(b)", "section": "Payables", "summary": "Accrued expenses two to four years old remain unsettled.", "amount_rs": 1204283, "since_year": 2018, "category": "unsettled_balances", "id": "tourism-2022-3", "year": 2022, "themes": ["tourism-28"]}, {"ref": "1.7(a)", "section": "Non-compliance", "summary": "Annual reports and plans were again not given to the Minister within three months.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "tourism-2022-4", "year": 2022, "themes": ["tourism-29"]}, {"ref": "1.7(b)", "section": "Non-compliance", "summary": "Two officers got promotions backdated over nine years without proper approval.", "amount_rs": null, "since_year": 2015, "category": "governance_hr", "id": "tourism-2022-5", "year": 2022, "themes": []}, {"ref": "1.7(c)(i)", "section": "SOE Manual", "summary": "No administrative or financial manuals have been prepared.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "tourism-2022-6", "year": 2022, "themes": []}, {"ref": "1.7(c)(ii)", "section": "SOE Manual", "summary": "Extra allowances were paid to 69 employees without Treasury approval.", "amount_rs": 1197600, "since_year": 2022, "category": "non_compliance", "id": "tourism-2022-7", "year": 2022, "themes": []}, {"ref": "1.7(c)(iii)", "section": "SOE Manual", "summary": "No succession plan was prepared.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "tourism-2022-8", "year": 2022, "themes": ["tourism-142"]}, {"ref": "3.1(a)", "section": "Management Inefficiencies", "summary": "None of the planned overseas promotion activities took place.", "amount_rs": null, "since_year": null, "category": "other", "id": "tourism-2022-9", "year": 2022, "themes": []}, {"ref": "3.1(b)", "section": "Management Inefficiencies", "summary": "Arabian Travel Market costs rose sharply despite a smaller stand.", "amount_rs": 120464910, "since_year": 2021, "category": "financial_loss", "id": "tourism-2022-10", "year": 2022, "themes": []}, {"ref": "3.2", "section": "Contentious Transactions", "summary": "A power boat race contribution lacked a bank guarantee and bypassed procurement.", "amount_rs": 3172859, "since_year": 2017, "category": "financial_loss", "id": "tourism-2022-11", "year": 2022, "themes": []}, {"ref": "3.3", "section": "Procurement", "summary": "SATTE 2022 stand design was bought without bids, over estimate.", "amount_rs": 11357500, "since_year": 2021, "category": "procurement", "id": "tourism-2022-12", "year": 2022, "themes": ["tourism-144"]}, {"ref": "3.4(a)", "section": "Human Resources", "summary": "Key posts and internal audit roles remain vacant.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "tourism-2022-13", "year": 2022, "themes": []}, {"ref": "3.4(b)", "section": "Human Resources", "summary": "Some officers were recruited without the required qualifications.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "tourism-2022-14", "year": 2022, "themes": []}]}, {"year": 2024, "opinion": "qualified", "prev_section": false, "late_accounts": false, "url": "https://auditorgeneral.gov.lk/web/images/audit-reports/upload/2024/2-State_Corporations/2-XXIII/Sri-Lanka-Tourism-Promotion-BureauE.pdf", "findings": [{"ref": "1.5.1(a)", "section": "1.5.1 Accounting Deficiencies", "summary": "Rs.9.76m received from the Ministry of Tourism was parked in an advance account, not matched to its programme, overstating foreign mission expenses.", "amount_rs": 9762550, "since_year": null, "category": "accounting_error", "id": "tourism-2024-0", "year": 2024, "themes": []}, {"ref": "1.5.1(b)", "section": "1.5.1 Accounting Deficiencies", "summary": "Foreign mission advances worth Rs.19.1m stayed unsettled for over five years, most over a year, and some expenses were booked in the wrong year.", "amount_rs": 19146179, "since_year": null, "category": "unsettled_balances", "id": "tourism-2024-1", "year": 2024, "themes": ["tourism-26"]}, {"ref": "1.5.2(a)", "section": "1.5.2 Unreconciled Control Accounts or Records", "summary": "Payable to SLTDA differs from its records by Rs.5.08m, and SLTDA's related receivables could not be verified due to weak documentation.", "amount_rs": 5084790, "since_year": null, "category": "accounting_error", "id": "tourism-2024-2", "year": 2024, "themes": ["tourism-27"]}, {"ref": "1.5.2(b)", "section": "1.5.2 Unreconciled Control Accounts or Records", "summary": "Receivable from SLTDA differs by Rs.6.50m between the Bureau's final accounts and SLTDA's submitted details, showing no periodic reconciliation.", "amount_rs": 6497673, "since_year": null, "category": "accounting_error", "id": "tourism-2024-3", "year": 2024, "themes": []}, {"ref": "1.5.3", "section": "1.5.3 Inappropriate Valuation or Estimation", "summary": "Closing stock was not adjusted to the January 2025 verification values, so the Rs.28.96m stock balance could not be verified.", "amount_rs": 28958260, "since_year": null, "category": "accounting_error", "id": "tourism-2024-4", "year": 2024, "themes": []}, {"ref": "1.6.1", "section": "1.6.1 Receivables", "summary": "Receivables of Rs.2.43bn included old balances over five years and one year that remained unrecovered, with Hikkaaduwa ticket debts written off as bad.", "amount_rs": 2434702487, "since_year": null, "category": "unsettled_balances", "id": "tourism-2024-5", "year": 2024, "themes": []}, {"ref": "1.7(a)", "section": "1.7 Non-compliance with Laws, Rules, Regulations and Management Decisions etc.", "summary": "Annual reports, publications and plans were not submitted to the Minister within three months of year-end, as the Tourism Act requires.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "tourism-2024-6", "year": 2024, "themes": ["tourism-29"]}, {"ref": "1.7(b)", "section": "1.7 Non-compliance with Laws, Rules, Regulations and Management Decisions etc.", "summary": "No succession plan had been prepared as at 30 April 2025, contrary to the Public Enterprises Circular operational manual.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "tourism-2024-7", "year": 2024, "themes": ["tourism-142"]}, {"ref": "1.7(c)", "section": "1.7 Non-compliance with Laws, Rules, Regulations and Management Decisions etc.", "summary": "No five-year strategic plan or annual update was submitted to Treasury after the 2020-2023 plan expired, leaving 2024 onward uncovered.", "amount_rs": null, "since_year": 2024, "category": "non_compliance", "id": "tourism-2024-8", "year": 2024, "themes": []}, {"ref": "1.7(d)", "section": "1.7 Non-compliance with Laws, Rules, Regulations and Management Decisions etc.", "summary": "Fuel consumption for six vehicles was not retested as the Public Administration Circular requires.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "tourism-2024-9", "year": 2024, "themes": []}, {"ref": "2.1", "section": "2.1 Financial Result", "summary": "Operating surplus fell by Rs.256.47m year on year, driven by lower Embarkation Levy income and reduced interest income.", "amount_rs": 256471127, "since_year": null, "category": "other", "id": "tourism-2024-10", "year": 2024, "themes": []}, {"ref": "3.1(a)", "section": "3.1 Management Inefficiencies", "summary": "The tourism logo was changed five times in 15 years, and Rs.10.03m spent on the 2023 logo lacked required approval.", "amount_rs": 10029207, "since_year": 2023, "category": "non_compliance", "id": "tourism-2024-11", "year": 2024, "themes": []}, {"ref": "3.1(b)", "section": "3.1 Management Inefficiencies", "summary": "A Rs.8.13m receivable from the Ministry for the 2020 Expo was written off without prior Board of Directors approval.", "amount_rs": 8134572, "since_year": null, "category": "financial_loss", "id": "tourism-2024-12", "year": 2024, "themes": []}, {"ref": "3.2", "section": "3.2 Procurement Management", "summary": "Air ticket purchases of Rs.4.75m for 2024 Germany programmes started late and skipped required bidding, payment and negotiation procedures.", "amount_rs": 4752900, "since_year": 2024, "category": "procurement", "id": "tourism-2024-13", "year": 2024, "themes": ["tourism-144"]}]}], "type": "corporation", "coverage": "full_review", "latest": 2024, "years": {"2017": {"findings": 54, "repeat_findings": 0, "rupees_at_risk": 214079813, "late_accounts": true, "prev_section": true, "partial": false}, "2020": {"findings": 15, "repeat_findings": 6, "rupees_at_risk": 114046552, "late_accounts": false, "prev_section": false, "partial": false}, "2022": {"findings": 15, "repeat_findings": 6, "rupees_at_risk": 139529476, "late_accounts": false, "prev_section": false, "partial": false}, "2024": {"findings": 14, "repeat_findings": 5, "rupees_at_risk": 2461983238, "late_accounts": false, "prev_section": false, "partial": false}}, "measures": {"repeat_themes": 7, "themes_all_audits": 3, "repeat_share_latest": 0.357, "flagged_in_first": 6, "still_flagged_latest": 4, "every_audit": 3}}, {"id": "railways", "name": "Department of Sri Lanka Railways", "short": "Railways", "type": "department", "reports": [{"year": 2017, "opinion": "", "prev_section": false, "late_accounts": false, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2017/Min_Dep/1_xix/Head-306----E.pdf", "findings": [{"ref": "2.1.1", "section": "Planning", "summary": "Action Plan omitted revenue collection for the Department's Revenue Code.", "amount_rs": null, "since_year": null, "category": "other", "id": "railways-2017-0", "year": 2017, "themes": []}, {"ref": "2.1.2(i)", "section": "Failure to Discharge Functions", "summary": "Rs.3,060 million provided for functions of two Sub-departments was entirely saved.", "amount_rs": 3060000000, "since_year": null, "category": "other", "id": "railways-2017-1", "year": 2017, "themes": []}, {"ref": "2.1.2(ii)", "section": "Failure to Discharge Functions", "summary": "Seven projects with Rs.2,509 million provisions had financial performance below 50 per cent.", "amount_rs": 2509000000, "since_year": null, "category": "delays", "id": "railways-2017-2", "year": 2017, "themes": []}, {"ref": "2.1.3", "section": "Annual Performance Report", "summary": "Annual Performance Report was tabled in Parliament on 01 August 2018, beyond the 150-day deadline.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2017-3", "year": 2017, "themes": ["railways-89"]}, {"ref": "2.1.4", "section": "Sustainable Development Goals", "summary": "No action was taken to identify sustainable development goals, targets and performance indicators for the Department.", "amount_rs": null, "since_year": null, "category": "other", "id": "railways-2017-4", "year": 2017, "themes": ["railways-93"]}, {"ref": "2.2", "section": "Domestic and Foreign Funded Projects Implemented", "summary": "Rs.5,594 million, or 30 per cent of project provisions, was saved across domestic and foreign funded projects.", "amount_rs": 5594000000, "since_year": null, "category": "other", "id": "railways-2017-5", "year": 2017, "themes": []}, {"ref": "2.2.1(a)", "section": "Foreign Aid Projects", "summary": "Contractor was overpaid for Northern line stations; US$680,200 remained unrecovered as of July 2018.", "amount_rs": null, "since_year": null, "category": "financial_loss", "id": "railways-2017-6", "year": 2017, "themes": []}, {"ref": "2.2.1(b)", "section": "Foreign Aid Projects", "summary": "Defective bridges on the Madu to Thalei Mannar line remain unrectified after the contract deadline of 13 December 2016.", "amount_rs": null, "since_year": 2016, "category": "delays", "id": "railways-2017-7", "year": 2017, "themes": []}, {"ref": "2.2.2(a)", "section": "Domestically Funded Projects", "summary": "Only 84 of 200 railway crossing gates were built by August 2018 despite a January 2018 deadline.", "amount_rs": 874000000, "since_year": 2016, "category": "delays", "id": "railways-2017-8", "year": 2017, "themes": []}, {"ref": "2.2.2(b)", "section": "Domestically Funded Projects", "summary": "Software to computerize land lease files was not achieved despite spending on it in 2015 and 2016.", "amount_rs": 3347944, "since_year": 2015, "category": "other", "id": "railways-2017-9", "year": 2017, "themes": []}, {"ref": "2.3.1(a)", "section": "Planning of Procurements", "summary": "Detailed procurement plan and procurement time schedules required under the Government Procurement Guidelines were not prepared.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "railways-2017-10", "year": 2017, "themes": []}, {"ref": "2.3.1(b)", "section": "Planning of Procurements", "summary": "Quarterly procurement time schedules were prepared but not reviewed as required.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "railways-2017-11", "year": 2017, "themes": []}, {"ref": "2.3.2(a)", "section": "Implementation of Procurement Process", "summary": "Bid documents for a 2013 generator and diesel engine purchase lacked bid security documents.", "amount_rs": 39630000, "since_year": 2013, "category": "procurement", "id": "railways-2017-12", "year": 2017, "themes": []}, {"ref": "2.3.2(b)(i)", "section": "Implementation of Procurement Process", "summary": "No engineering estimate was prepared for signal equipment costing US$890,350 at Ahungalla.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "railways-2017-13", "year": 2017, "themes": []}, {"ref": "2.3.2(b)(ii)", "section": "Implementation of Procurement Process", "summary": "Goods for Ahungalla signal system arrived three years late, causing Rs.4,121,840 in extra bank interest.", "amount_rs": 4121840, "since_year": null, "category": "procurement", "id": "railways-2017-14", "year": 2017, "themes": []}, {"ref": "2.3.2(c)", "section": "Implementation of Procurement Process", "summary": "Required 10 per cent financial security was not obtained for several goods purchases.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "railways-2017-15", "year": 2017, "themes": []}, {"ref": "2.4(a)", "section": "Assets Management", "summary": "Register of fixed assets and vehicle list were not prepared, and asset particulars were not furnished to the Comptroller General.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2017-16", "year": 2017, "themes": ["railways-92"]}, {"ref": "2.4(b)", "section": "Assets Management", "summary": "Only 4,034 of 14,129 acres were used efficiently, with the remainder under unauthorized occupation.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "railways-2017-17", "year": 2017, "themes": []}, {"ref": "2.4(c)(i)", "section": "Assets Management", "summary": "One thousand electronic controllers have sat idle in stores since 2011.", "amount_rs": 5086986, "since_year": 2011, "category": "idle_assets", "id": "railways-2017-18", "year": 2017, "themes": []}, {"ref": "2.4(c)(ii)", "section": "Assets Management", "summary": "Thirty compartments, 18 locomotives, 18 bogies, 22 machine units and a vehicle remain idle.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "railways-2017-19", "year": 2017, "themes": []}, {"ref": "2.4(c)(iii)", "section": "Assets Management", "summary": "Container forklift bought in 1994 has been inoperative since 2011.", "amount_rs": 33000000, "since_year": 2011, "category": "idle_assets", "id": "railways-2017-20", "year": 2017, "themes": []}, {"ref": "2.4(c)(iv)", "section": "Assets Management", "summary": "Wagons, including one decaying since 2002, remain unrehabilitated and deteriorating in yards.", "amount_rs": null, "since_year": 2002, "category": "idle_assets", "id": "railways-2017-21", "year": 2017, "themes": []}, {"ref": "2.4(D)(i)", "section": "Conduct of Annual Board of Survey", "summary": "Board of Survey reports for two branch offices were not furnished to the Auditor General.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2017-22", "year": 2017, "themes": ["railways-91"]}, {"ref": "2.4(D)(ii)", "section": "Conduct of Annual Board of Survey", "summary": "No action taken on excesses and shortages flagged in 2015 and 2016 Board of Survey reports.", "amount_rs": null, "since_year": 2015, "category": "non_compliance", "id": "railways-2017-23", "year": 2017, "themes": []}, {"ref": "2.5", "section": "Commitments and Liabilities", "summary": "Commitments of Rs.4.9 million were incurred beyond the Rs.121 million budget provision for an objective.", "amount_rs": 4900000, "since_year": null, "category": "non_compliance", "id": "railways-2017-24", "year": 2017, "themes": []}, {"ref": "2.6", "section": "Irregular Transactions", "summary": "One of three motor trolleys bought in October 2016 was removed from running by July 2018.", "amount_rs": 107490000, "since_year": 2016, "category": "non_compliance", "id": "railways-2017-25", "year": 2017, "themes": []}, {"ref": "2.7(a)(i)", "section": "Losses and Damages", "summary": "Rs.69.15 million in losses remained unwritten off, with write-off requests covering only Rs.13.83 million.", "amount_rs": 69150000, "since_year": null, "category": "financial_loss", "id": "railways-2017-26", "year": 2017, "themes": []}, {"ref": "2.7(a)(ii)", "section": "Losses and Damages", "summary": "Stores Advance Account payable to Treasury includes unlocated diesel stock and fire losses.", "amount_rs": 6357600000, "since_year": null, "category": "financial_loss", "id": "railways-2017-27", "year": 2017, "themes": []}, {"ref": "2.7(b)", "section": "Losses and Damages", "summary": "626 reported loss and damage items total Rs.311 million, with Rs.259.82 million older than ten years.", "amount_rs": 311000000, "since_year": null, "category": "financial_loss", "id": "railways-2017-28", "year": 2017, "themes": []}, {"ref": "2.7(c)", "section": "Losses and Damages", "summary": "Trains ran past a non-functioning signal system near Narahenpita, damaging it and costing repairs.", "amount_rs": 791962, "since_year": null, "category": "financial_loss", "id": "railways-2017-29", "year": 2017, "themes": []}, {"ref": "2.8(a)", "section": "Uneconomical Transactions", "summary": "S-5 locomotive received in 2014 remains unfit for running due to lack of a compartment-fitting plan.", "amount_rs": 39190000, "since_year": 2014, "category": "idle_assets", "id": "railways-2017-30", "year": 2017, "themes": []}, {"ref": "2.8(b)", "section": "Uneconomical Transactions", "summary": "Rs.2.94 million overtime paid for repairing motor trolleys was not recovered from suppliers.", "amount_rs": 2940000, "since_year": 2016, "category": "financial_loss", "id": "railways-2017-31", "year": 2017, "themes": []}, {"ref": "2.8(c)", "section": "Uneconomical Transactions", "summary": "Motor trolley shipment was 230 days late, causing Rs.2,261,085 overpayment due to exchange rate changes.", "amount_rs": 2261085, "since_year": 2014, "category": "financial_loss", "id": "railways-2017-32", "year": 2017, "themes": []}, {"ref": "2.8(d)", "section": "Uneconomical Transactions", "summary": "Water meters were missing for 562 of 688 quarters, so Rs.43.68 million in water charges were paid.", "amount_rs": 43680000, "since_year": null, "category": "financial_loss", "id": "railways-2017-33", "year": 2017, "themes": []}, {"ref": "2.9(a)", "section": "Management Weaknesses", "summary": "Two wagons carry the same number, BMT 10601, and one under rehabilitation is missing from the asset register.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "railways-2017-34", "year": 2017, "themes": []}, {"ref": "2.9(b)", "section": "Management Weaknesses", "summary": "Unauthorized four-storey building in railway reservation near Mulgampola progressed without officers halting it.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2017-35", "year": 2017, "themes": []}, {"ref": "2.10(a)(i)", "section": "Value for Money Audit", "summary": "Road container transport uses about 696,000 extra litres of fuel yearly, versus locomotive transport.", "amount_rs": null, "since_year": null, "category": "other", "id": "railways-2017-36", "year": 2017, "themes": []}, {"ref": "2.10(a)(ii)", "section": "Value for Money Audit", "summary": "Emissions from extra fuel could be reduced by moving containers by train, cutting pollution harms.", "amount_rs": null, "since_year": null, "category": "other", "id": "railways-2017-37", "year": 2017, "themes": []}, {"ref": "2.10(a)(iii)", "section": "Value for Money Audit", "summary": "Health risks from vehicle emissions were not considered in transport decisions.", "amount_rs": null, "since_year": null, "category": "other", "id": "railways-2017-38", "year": 2017, "themes": []}, {"ref": "2.10(b)", "section": "Value for Money Audit", "summary": "Rail transport of port containers could earn about Rs.114.84 million yearly but is not used.", "amount_rs": 114840000, "since_year": null, "category": "other", "id": "railways-2017-39", "year": 2017, "themes": []}, {"ref": "2.10(c)", "section": "Value for Money Audit", "summary": "Goods transport share of total revenue fell from 75 per cent (1867-1934) to 9.3 per cent.", "amount_rs": null, "since_year": 1867, "category": "other", "id": "railways-2017-40", "year": 2017, "themes": []}, {"ref": "2.10(d)", "section": "Value for Money Audit", "summary": "About 672 million litres of fuel to regional stores could have been rail-transported, earning Rs.449.39 million.", "amount_rs": 449390000, "since_year": null, "category": "other", "id": "railways-2017-41", "year": 2017, "themes": []}, {"ref": "2.10(e)", "section": "Value for Money Audit", "summary": "Cement transport income fell by Rs.13.22 million (60 per cent) between 2013 and 2017.", "amount_rs": 13220000, "since_year": 2013, "category": "other", "id": "railways-2017-42", "year": 2017, "themes": []}, {"ref": "2.11", "section": "Utilization of Provisions made by Parliament", "summary": "Rs.6,089 million of 2017 provisions was saved, an 18.41 per cent underutilization.", "amount_rs": 6089000000, "since_year": null, "category": "other", "id": "railways-2017-43", "year": 2017, "themes": []}, {"ref": "2.11(a)", "section": "Appropriation Account", "summary": "Rs.3,063.2 million provided for 10 objects was entirely saved without any use.", "amount_rs": 3063200000, "since_year": null, "category": "other", "id": "railways-2017-44", "year": 2017, "themes": []}, {"ref": "2.11(b)", "section": "Appropriation Account", "summary": "Savings for 48 objects reached Rs.829.53 million, ranging from 5 to 50 per cent of provisions.", "amount_rs": 829530000, "since_year": null, "category": "other", "id": "railways-2017-45", "year": 2017, "themes": []}, {"ref": "2.11(b)", "section": "Appropriation Account", "summary": "Savings for 8 objects reached Rs.1,893.6 million, ranging from 51 to 99 per cent of provisions.", "amount_rs": 1893600000, "since_year": null, "category": "other", "id": "railways-2017-46", "year": 2017, "themes": []}, {"ref": "2.12", "section": "Estimated Revenue and Actual Revenue", "summary": "Revenue collected was Rs.6,489.9 million against Rs.7,200 million estimated, a Rs.710.1 million shortfall.", "amount_rs": 710100000, "since_year": null, "category": "other", "id": "railways-2017-47", "year": 2017, "themes": []}, {"ref": "2.12(a)", "section": "Revenue Code 20:01:01:00", "summary": "Licence revenue arrears of Rs.1,387.29 million remain outstanding, with some dating back over 20 years.", "amount_rs": 1387290000, "since_year": null, "category": "unsettled_balances", "id": "railways-2017-48", "year": 2017, "themes": []}, {"ref": "2.12(b)", "section": "Revenue Code 20:01:01:00", "summary": "Rs.71.74 million for goods transport remains recoverable from 34 institutions, Rs.20.3 million older than 17 years.", "amount_rs": 71740000, "since_year": null, "category": "unsettled_balances", "id": "railways-2017-49", "year": 2017, "themes": []}, {"ref": "2.12(c)", "section": "Revenue Code 20:01:01:00", "summary": "Rs.18.21 million owed by Siyamcity Cement for limestone transport over five years has not been recovered.", "amount_rs": 18210000, "since_year": null, "category": "unsettled_balances", "id": "railways-2017-50", "year": 2017, "themes": []}, {"ref": "2.13(b)(i)", "section": "Advances to Public Officers Account", "summary": "Outstanding loan balances of Rs.92,315,632 from transferred officers remain poorly followed up for up to 15 years.", "amount_rs": 92315632, "since_year": null, "category": "unsettled_balances", "id": "railways-2017-51", "year": 2017, "themes": []}, {"ref": "2.13(b)(ii)", "section": "Advances to Public Officers Account", "summary": "Rs.10.5 million in property loans from 39 persons remain unrecovered despite available deeds and power of attorney.", "amount_rs": 10500000, "since_year": null, "category": "unsettled_balances", "id": "railways-2017-52", "year": 2017, "themes": []}, {"ref": "2.13(b)(i) Unexplained Differences", "section": "Advances to Public Officers Account", "summary": "Control account differs from Treasury records by Rs.4.18 million, a discrepancy unresolved since 2004.", "amount_rs": 4180000, "since_year": 2004, "category": "accounting_error", "id": "railways-2017-53", "year": 2017, "themes": ["railways-95"]}, {"ref": "2.13(b)(ii) Unexplained Differences", "section": "Advances to Public Officers Account", "summary": "Individual loan balances do not reconcile with the Control Account, leaving a Rs.21.74 million difference.", "amount_rs": 21740000, "since_year": null, "category": "accounting_error", "id": "railways-2017-54", "year": 2017, "themes": ["railways-87"]}, {"ref": "2.14(a)", "section": "Stores Advance Account", "summary": "Closing stock of Rs.5,312 million was booked from stock books without a physical verification.", "amount_rs": 5312065598, "since_year": null, "category": "accounting_error", "id": "railways-2017-55", "year": 2017, "themes": ["railways-85"]}, {"ref": "2.14(b)", "section": "Stores Advance Account", "summary": "Rs.398.33 million in prior-year overestimations for pre-2013 stock purchases remains unsettled.", "amount_rs": 398330000, "since_year": null, "category": "unsettled_balances", "id": "railways-2017-56", "year": 2017, "themes": []}, {"ref": "2.14(c)", "section": "Stores Advance Account", "summary": "Store Advance Account differs from Treasury printouts by Rs.25,025,164 in opening and closing balances.", "amount_rs": 25025164, "since_year": null, "category": "accounting_error", "id": "railways-2017-57", "year": 2017, "themes": []}, {"ref": "2.14(d)", "section": "Stores Advance Account", "summary": "Stores bills receivable of Rs.805.26 million for 17 sub-departments remain unreconciled with their books.", "amount_rs": 805263496, "since_year": null, "category": "unsettled_balances", "id": "railways-2017-58", "year": 2017, "themes": []}, {"ref": "2.14(e)", "section": "Stores Advance Account", "summary": "Rs.108.47 million in customs charges since 1993 has not been adjusted against stock values.", "amount_rs": 108468192, "since_year": 1993, "category": "accounting_error", "id": "railways-2017-59", "year": 2017, "themes": ["railways-86"]}, {"ref": "2.14(f)", "section": "Stores Advance Account", "summary": "Supplier advances of Rs.18.37 million, paid since 1980, remain receivable at year end.", "amount_rs": 18370000, "since_year": 1980, "category": "unsettled_balances", "id": "railways-2017-60", "year": 2017, "themes": []}, {"ref": "2.14(g)", "section": "Stores Advance Account", "summary": "Rs.76.54 million paid for letters of credit has not produced goods, and no recovery or delivery was pursued.", "amount_rs": 76540868, "since_year": null, "category": "unsettled_balances", "id": "railways-2017-61", "year": 2017, "themes": []}, {"ref": "2.14(g)", "section": "Stores Advance Account", "summary": "Rs.33.68 million paid for letters of credit from 1980 to 2009 has neither been recovered nor delivered.", "amount_rs": 33681582, "since_year": 1980, "category": "unsettled_balances", "id": "railways-2017-62", "year": 2017, "themes": []}, {"ref": "2.14(h)", "section": "Stores Advance Account", "summary": "Unsettled letters of credit since 1998 total Rs.533 million, with only Rs.165 million settled by June 2018.", "amount_rs": 533000000, "since_year": 1998, "category": "unsettled_balances", "id": "railways-2017-63", "year": 2017, "themes": []}, {"ref": "2.14(i)", "section": "Stores Advance Account", "summary": "Unidentified sundry creditors of Rs.77 million are between 7 and 20 years old.", "amount_rs": 77000000, "since_year": null, "category": "unsettled_balances", "id": "railways-2017-64", "year": 2017, "themes": []}, {"ref": "2.15", "section": "Advance Account Under Winding Up", "summary": "Winding up of five advance accounts, due by 1987, remains incomplete with Rs.3.4 million unapproved losses.", "amount_rs": 3400000, "since_year": 1987, "category": "unsettled_balances", "id": "railways-2017-65", "year": 2017, "themes": []}, {"ref": "2.16(a)", "section": "Non-maintenance of Registers and Books", "summary": "Common Register of Fixed Assets combining all Sub-departments was not maintained.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2017-66", "year": 2017, "themes": []}, {"ref": "2.16(b)", "section": "Non-maintenance of Registers and Books", "summary": "Register of fixed assets on computers, accessories and software was not maintained.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2017-67", "year": 2017, "themes": []}, {"ref": "2.16(c)", "section": "Non-maintenance of Registers and Books", "summary": "Register of Liabilities required under Financial Regulation 214 was not maintained.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2017-68", "year": 2017, "themes": ["railways-88"]}, {"ref": "2.17(a)(i)", "section": "Non-compliances", "summary": "No timely action taken on losses and damages as required by Financial Regulations 103 to 109.", "amount_rs": 298976755, "since_year": null, "category": "non_compliance", "id": "railways-2017-69", "year": 2017, "themes": ["railways-99"]}, {"ref": "2.17(a)(ii)", "section": "Non-compliances", "summary": "Delayed clearance of stores from the harbour led to Rs.3,568,752 in demurrage payments.", "amount_rs": 3568752, "since_year": null, "category": "non_compliance", "id": "railways-2017-70", "year": 2017, "themes": []}, {"ref": "2.17(a)(iii)", "section": "Non-compliances", "summary": "Monthly deposit summary was not sent to the Auditor General by month end, as Financial Regulation 565(5) requires.", "amount_rs": 526270263, "since_year": null, "category": "non_compliance", "id": "railways-2017-71", "year": 2017, "themes": []}, {"ref": "2.17(b)", "section": "Non-compliances", "summary": "Unauthorized occupants of the railway reservation have not been evicted under the State Lands Act.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2017-72", "year": 2017, "themes": ["railways-90"]}, {"ref": "2.17(c)", "section": "Non-compliances", "summary": "Revenue accounts were not prepared on an accrued basis as required by the 2013 circular.", "amount_rs": null, "since_year": 2013, "category": "accounting_error", "id": "railways-2017-73", "year": 2017, "themes": []}, {"ref": "2.18(a)(i)", "section": "Human Resource Management", "summary": "Senior level vacancies reached 45 per cent of approved cadre, potentially weakening performance.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "railways-2017-74", "year": 2017, "themes": []}, {"ref": "2.18(a)(ii)", "section": "Human Resource Management", "summary": "No recruitment scheme was approved by the Department of Management Services for the staff.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "railways-2017-75", "year": 2017, "themes": []}, {"ref": "2.18(a)(iii)", "section": "Human Resource Management", "summary": "Officers were assigned to cover duties of nine posts, including senior operational and stores positions.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "railways-2017-76", "year": 2017, "themes": []}, {"ref": "2.18(a)(iv)", "section": "Human Resource Management", "summary": "1,204 casual employees were recruited without formal approval while posts remained vacant.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "railways-2017-77", "year": 2017, "themes": ["railways-94"]}, {"ref": "2.18(a)(v)", "section": "Human Resource Management", "summary": "Rathmalana security staffing is far below approval, with 41 of 75 approved officers deployed.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "railways-2017-78", "year": 2017, "themes": []}, {"ref": "2.18(a)(vi)", "section": "Human Resource Management", "summary": "144 retired officers were re-employed to fill operational posts that remained vacant.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "railways-2017-79", "year": 2017, "themes": []}, {"ref": "2.18(b)", "section": "Human Resource Management", "summary": "32 officers were irregularly released to the Ministry during the year under review.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "railways-2017-80", "year": 2017, "themes": []}]}, {"year": 2020, "opinion": "qualified", "prev_section": true, "late_accounts": false, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2020/Min_Dep/1-xiv/Head306Department-of-Sri-Lanka-RailwaysE.pdf", "findings": [{"ref": "1.5(b)", "section": "1.5 Report on Other Legal Requirements", "summary": "Recommendations on closing stock valuation from the prior year were not implemented.", "amount_rs": null, "since_year": 2019, "category": "non_compliance", "id": "railways-2020-0", "year": 2020, "themes": []}, {"ref": "1.6.1", "section": "1.6.1 Non-compliance with Generally Accepted Accounting Principles", "summary": "Closing stock was valued from book balances rather than the physical stock count.", "amount_rs": 7658718321, "since_year": null, "category": "accounting_error", "id": "railways-2020-1", "year": 2020, "themes": ["railways-85"]}, {"ref": "1.6.2", "section": "1.6.2 Cash Flow Statement", "summary": "Stores advance receipts and payments in the cash flow statement do not agree with monthly accounts.", "amount_rs": 393996074, "since_year": null, "category": "accounting_error", "id": "railways-2020-2", "year": 2020, "themes": []}, {"ref": "1.6.3(a)", "section": "1.6.3 Property, Plant and Equipment", "summary": "Land values were recorded in monthly accounts but excluded from non-financial assets statement.", "amount_rs": 409739091732, "since_year": 2020, "category": "accounting_error", "id": "railways-2020-3", "year": 2020, "themes": []}, {"ref": "1.6.3(b)", "section": "1.6.3 Property, Plant and Equipment", "summary": "Asset purchases in financial statements were not reported in Treasury printouts.", "amount_rs": 30563559457, "since_year": 2020, "category": "accounting_error", "id": "railways-2020-4", "year": 2020, "themes": []}, {"ref": "1.6.3(c)", "section": "1.6.3 Property, Plant and Equipment", "summary": "Non-financial asset balances differ between financial statements and Treasury printouts.", "amount_rs": 417717025337, "since_year": null, "category": "accounting_error", "id": "railways-2020-5", "year": 2020, "themes": ["railways-124"]}, {"ref": "1.6.3(d)", "section": "1.6.3 Property, Plant and Equipment", "summary": "Department lands were not identified and their ownership not substantiated or valued.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "railways-2020-6", "year": 2020, "themes": []}, {"ref": "1.6.4(a)", "section": "1.6.4 Stores Advance Account", "summary": "Unexplained balance deducted to match Treasury books; old overestimated balances remain unsettled.", "amount_rs": 403366221, "since_year": null, "category": "unsettled_balances", "id": "railways-2020-7", "year": 2020, "themes": ["railways-96"]}, {"ref": "1.6.4(b)", "section": "1.6.4 Stores Advance Account", "summary": "Bank interest and late fees were wrongly added to stock value, overstating stock receipts.", "amount_rs": 18517718, "since_year": null, "category": "accounting_error", "id": "railways-2020-8", "year": 2020, "themes": []}, {"ref": "1.6.4(c)", "section": "1.6.4 Stores Advance Account", "summary": "Customs duty on imports since 1993 has not been adjusted to stock value.", "amount_rs": 94559163, "since_year": 1993, "category": "accounting_error", "id": "railways-2020-9", "year": 2020, "themes": ["railways-86"]}, {"ref": "1.6.5(a)", "section": "1.6.5 Advances to Public Officers “B” Account", "summary": "Long-standing difference between departmental books and Treasury control account remains unsettled.", "amount_rs": 4177805, "since_year": 2004, "category": "unsettled_balances", "id": "railways-2020-10", "year": 2020, "themes": ["railways-95"]}, {"ref": "1.6.5(b)", "section": "1.6.5 Advances to Public Officers “B” Account", "summary": "Control account balance does not agree with individual balances classification summary.", "amount_rs": 1110101, "since_year": null, "category": "accounting_error", "id": "railways-2020-11", "year": 2020, "themes": ["railways-87"]}, {"ref": "1.6.5(c)", "section": "1.6.5 Advances to Public Officers “B” Account", "summary": "Loan payments and recoveries differ between the B account and the cash flow statement.", "amount_rs": 118301258, "since_year": null, "category": "accounting_error", "id": "railways-2020-12", "year": 2020, "themes": []}, {"ref": "1.6.6(a)", "section": "1.6.6 Non-maintenance of Registers and Books", "summary": "Personal Emoluments Register was not maintained as required by Financial Regulation 453.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2020-13", "year": 2020, "themes": []}, {"ref": "1.6.6(b)", "section": "1.6.6 Non-maintenance of Registers and Books", "summary": "Inventory Book was not kept updated as required by Financial Regulation 454(1).", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2020-14", "year": 2020, "themes": []}, {"ref": "1.6.6(c)", "section": "1.6.6 Non-maintenance of Registers and Books", "summary": "Records of liabilities were not maintained for nine sub-departments under Financial Regulation 214.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2020-15", "year": 2020, "themes": ["railways-88"]}, {"ref": "1.6.6(d)", "section": "1.6.6 Non-maintenance of Registers and Books", "summary": "Loan registers (CC 10) were not balanced quarterly as required by State Accounts Circular.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2020-16", "year": 2020, "themes": []}, {"ref": "1.6.7", "section": "1.6.7 Assurance to be given by the Accounting Officer", "summary": "No written review of internal controls was provided to audit as required by Section 38.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "railways-2020-17", "year": 2020, "themes": []}, {"ref": "2.1(a)", "section": "2.1 Revenue Management", "summary": "Old railway warrant arrears remain outstanding, some over 23 years, with no detailed schedule.", "amount_rs": 848334880, "since_year": null, "category": "unsettled_balances", "id": "railways-2020-18", "year": 2020, "themes": []}, {"ref": "2.1(b)", "section": "2.1 Revenue Management", "summary": "Freight arrears from non-operating institutions remain unrecovered, some over 20 years old.", "amount_rs": 118934728, "since_year": null, "category": "unsettled_balances", "id": "railways-2020-19", "year": 2020, "themes": []}, {"ref": "2.1(c)", "section": "2.1 Revenue Management", "summary": "Arrears from railway stations include old passenger revenue and parcel arrears not recovered.", "amount_rs": 16792829, "since_year": null, "category": "unsettled_balances", "id": "railways-2020-20", "year": 2020, "themes": []}, {"ref": "2.1(d)", "section": "2.1 Revenue Management", "summary": "Other revenue arrears lack a control system, mostly from warehouses, canteens and advertising.", "amount_rs": 556205725, "since_year": null, "category": "unsettled_balances", "id": "railways-2020-21", "year": 2020, "themes": []}, {"ref": "2.2(a)", "section": "2.2 Incurring Commitments and Liabilities", "summary": "Treasury-recorded liabilities were omitted from the Record of Liabilities submitted with accounts.", "amount_rs": 75936998, "since_year": null, "category": "accounting_error", "id": "railways-2020-22", "year": 2020, "themes": []}, {"ref": "2.2(b)", "section": "2.2 Incurring Commitments and Liabilities", "summary": "Telephone bills already settled in 2020 were wrongly recorded as liabilities.", "amount_rs": 589250, "since_year": 2020, "category": "accounting_error", "id": "railways-2020-23", "year": 2020, "themes": []}, {"ref": "2.2(c)", "section": "2.2 Incurring Commitments and Liabilities", "summary": "Commitments exceeded provision limits for 12 objects in 12 instances under Financial Regulation 94(1).", "amount_rs": 1733663663, "since_year": null, "category": "non_compliance", "id": "railways-2020-24", "year": 2020, "themes": ["railways-97"]}, {"ref": "2.2(d)", "section": "2.2 Incurring Commitments and Liabilities", "summary": "Commitments in the Treasury report do not match the department's statement under the Public Finance Circular.", "amount_rs": 810810778, "since_year": null, "category": "non_compliance", "id": "railways-2020-25", "year": 2020, "themes": []}, {"ref": "2.2(e)", "section": "2.2 Incurring Commitments and Liabilities", "summary": "Fuel supplier liability was overstated in the statement of liabilities and commitments.", "amount_rs": 91159224, "since_year": null, "category": "accounting_error", "id": "railways-2020-26", "year": 2020, "themes": []}, {"ref": "2.3(a)", "section": "2.3 Utilization of provisions made by other Ministries and Departments", "summary": "Most of the Tourism Ministry allocation for railway station development was left unused.", "amount_rs": 7812182, "since_year": 2020, "category": "delays", "id": "railways-2020-27", "year": 2020, "themes": []}, {"ref": "2.3(b)", "section": "2.3 Utilization of provisions made by other Ministries and Departments", "summary": "Tourist restroom construction in Anuradhapura funded in 2019 had not started by September 2020.", "amount_rs": 18930500, "since_year": 2019, "category": "delays", "id": "railways-2020-28", "year": 2020, "themes": []}, {"ref": "2.4", "section": "2.4 Operating Bank Accounts", "summary": "Monthly bank reconciliations were not prepared for two key accounts during 2020.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2020-29", "year": 2020, "themes": []}, {"ref": "2.5", "section": "2.5 Advance Balances", "summary": "Unsettled supplier advances date back to 1980 and have not been cleared.", "amount_rs": 7957438, "since_year": 1980, "category": "unsettled_balances", "id": "railways-2020-30", "year": 2020, "themes": []}, {"ref": "2.6", "section": "2.6 Exceeding the Limits", "summary": "Stores Advance Account limits were exceeded without the required prior Cabinet approval.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2020-31", "year": 2020, "themes": []}, {"ref": "2.7(a)(i)", "section": "2.7 Non-compliance with rules, regulations and regulations", "summary": "No updated database of officers approaching retirement age was kept, per Pensions Circular.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2020-32", "year": 2020, "themes": []}, {"ref": "2.7(a)(ii)", "section": "2.7 Non-compliance with rules, regulations and regulations", "summary": "Most sampled pension personal files were not updated, delaying pension payments after retirement.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2020-33", "year": 2020, "themes": []}, {"ref": "2.7(b)", "section": "2.7 Non-compliance with rules, regulations and regulations", "summary": "No database was maintained for officers retired on disciplinary grounds.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2020-34", "year": 2020, "themes": []}, {"ref": "2.7(c)", "section": "2.7 Non-compliance with rules, regulations and regulations", "summary": "Sustainable development questionnaire responses required by circulars were not provided.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2020-35", "year": 2020, "themes": []}, {"ref": "2.7(d)(i)", "section": "2.7 Non-compliance with rules, regulations and regulations", "summary": "No human resource plan was prepared and no senior officer was assigned to it.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "railways-2020-36", "year": 2020, "themes": []}, {"ref": "2.7(d)(ii)", "section": "2.7 Non-compliance with rules, regulations and regulations", "summary": "Fuel consumption of department vehicles was not tested as required by circular.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2020-37", "year": 2020, "themes": []}, {"ref": "2.7(d)(iii)", "section": "2.7 Non-compliance with rules, regulations and regulations", "summary": "Citizen's Charter was not prepared or implemented, and no monitoring method was set up.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2020-38", "year": 2020, "themes": []}, {"ref": "2.7(e)(i)", "section": "2.7 Non-compliance with rules, regulations and regulations", "summary": "Requisition sheets were not prepared for slow-moving tickets under General Rules.", "amount_rs": 28628630, "since_year": null, "category": "non_compliance", "id": "railways-2020-39", "year": 2020, "themes": []}, {"ref": "2.7(e)(ii)", "section": "2.7 Non-compliance with rules, regulations and regulations", "summary": "Unidentified parcels at Matara station were not moved to an outstanding register or followed up.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2020-40", "year": 2020, "themes": []}, {"ref": "3.1.1(a)", "section": "3.1.1 Planning", "summary": "About 13% of foreign-debt capital provision went unspent due to delayed power set imports.", "amount_rs": 3887565123, "since_year": 2020, "category": "delays", "id": "railways-2020-41", "year": 2020, "themes": []}, {"ref": "3.1.1(a)(i)", "section": "3.1.1 Planning", "summary": "Procurement plan was missing and estimates were revised through supplementary provisions.", "amount_rs": 3607100000, "since_year": 2020, "category": "procurement", "id": "railways-2020-42", "year": 2020, "themes": []}, {"ref": "3.1.1(a)(ii)", "section": "3.1.1 Planning", "summary": "Action plan covered only four months and lacked key performance indicators.", "amount_rs": null, "since_year": 2020, "category": "governance_hr", "id": "railways-2020-43", "year": 2020, "themes": []}, {"ref": "3.1.1(a)(iii)", "section": "3.1.1 Planning", "summary": "Organizational structure in the action plan was outdated and did not show delegation of powers.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "railways-2020-44", "year": 2020, "themes": []}, {"ref": "3.2", "section": "3.2 Failure to Achieve the Expected Outcome", "summary": "Water filters at 17 stations became defunct, and a supplier recovery of delayed-project penalty was missed.", "amount_rs": 10211000, "since_year": 2017, "category": "financial_loss", "id": "railways-2020-45", "year": 2020, "themes": []}, {"ref": "3.3(a)", "section": "3.3 Abandonment of Project Without Completion", "summary": "Five main railway development projects lacked budget provisions despite being under implementation.", "amount_rs": null, "since_year": 2020, "category": "delays", "id": "railways-2020-46", "year": 2020, "themes": []}, {"ref": "3.3(b)(i)", "section": "3.3 Abandonment of Project Without Completion", "summary": "Prima freight agreement trips fell short of targets, with low income earned from trains.", "amount_rs": 2654750, "since_year": 2021, "category": "financial_loss", "id": "railways-2020-47", "year": 2020, "themes": []}, {"ref": "3.3(b)(ii)", "section": "3.3 Abandonment of Project Without Completion", "summary": "Flour transport by rail was not pursued, forgoing estimated annual freight income.", "amount_rs": 232196244, "since_year": null, "category": "financial_loss", "id": "railways-2020-48", "year": 2020, "themes": []}, {"ref": "3.3(b)(iii)", "section": "3.3 Abandonment of Project Without Completion", "summary": "Cement transport income fell sharply, with no strategy to capture the estimated potential.", "amount_rs": 24000000, "since_year": 2020, "category": "financial_loss", "id": "railways-2020-49", "year": 2020, "themes": []}, {"ref": "3.3(b)(iv)", "section": "3.3 Abandonment of Project Without Completion", "summary": "Holcim withdrew from coal transport agreement, leaving a rail yard and access road idle.", "amount_rs": 28000000, "since_year": null, "category": "financial_loss", "id": "railways-2020-50", "year": 2020, "themes": []}, {"ref": "3.4", "section": "3.4 Annual Performance Report", "summary": "Annual Performance Report was not prepared, and the 2019 report was not tabled in Parliament.", "amount_rs": null, "since_year": 2019, "category": "non_compliance", "id": "railways-2020-51", "year": 2020, "themes": ["railways-89"]}, {"ref": "3.5(a)", "section": "3.5 Procurements", "summary": "Indian locomotives were single-sourced despite specification failures, with estimated loss to Government.", "amount_rs": 1905230000, "since_year": null, "category": "procurement", "id": "railways-2020-52", "year": 2020, "themes": []}, {"ref": "3.5(b)", "section": "3.5 Procurements", "summary": "CNC lathe was bought without inclusion in procurement plans and without required procedures.", "amount_rs": 47072562, "since_year": 2016, "category": "procurement", "id": "railways-2020-53", "year": 2020, "themes": []}, {"ref": "3.5(c)", "section": "3.5 Procurements", "summary": "CCTV cameras became defunct after a lightning strike and were not repaired under warranty.", "amount_rs": 35579668, "since_year": 2013, "category": "procurement", "id": "railways-2020-54", "year": 2020, "themes": []}, {"ref": "3.5(d)", "section": "3.5 Procurements", "summary": "Spare parts remained idle while their warranty period was close to expiry.", "amount_rs": 18895341, "since_year": null, "category": "procurement", "id": "railways-2020-55", "year": 2020, "themes": []}, {"ref": "3.5(e)", "section": "3.5 Procurements", "summary": "Event recorder and vigilance systems were bought without a pre-study, causing delays and extra costs.", "amount_rs": 96931488, "since_year": 2020, "category": "procurement", "id": "railways-2020-56", "year": 2020, "themes": []}, {"ref": "3.5(f)", "section": "3.5 Procurements", "summary": "Private firm was allowed to transport sand by train without advertisement or agreement.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "railways-2020-57", "year": 2020, "themes": []}, {"ref": "3.5(g)", "section": "3.5 Procurements", "summary": "Ballast cube contract lacked performance security and formal agreement, delaying speed-limit removal.", "amount_rs": 1323800, "since_year": 2019, "category": "procurement", "id": "railways-2020-58", "year": 2020, "themes": []}, {"ref": "3.6(a)", "section": "3.6 Assets Management", "summary": "Unauthorized railway reserve constructions reported in 2019 were not taken to legal action.", "amount_rs": null, "since_year": 2019, "category": "non_compliance", "id": "railways-2020-59", "year": 2020, "themes": ["railways-90"]}, {"ref": "3.6(b)(i)", "section": "3.6 Assets Management", "summary": "Board of Survey reports for 17 offices were not submitted to the Auditor General.", "amount_rs": null, "since_year": 2019, "category": "non_compliance", "id": "railways-2020-60", "year": 2020, "themes": ["railways-91"]}, {"ref": "3.6(b)(ii)", "section": "3.6 Assets Management", "summary": "Information on 2018 asset purchases and disposals was not submitted to the Comptroller General.", "amount_rs": null, "since_year": 2018, "category": "non_compliance", "id": "railways-2020-61", "year": 2020, "themes": ["railways-92"]}, {"ref": "3.6(c)(i)", "section": "3.6 Assets Management", "summary": "No database exists for railway land leases, causing valuation, agreement and tax weaknesses.", "amount_rs": null, "since_year": null, "category": "other", "id": "railways-2020-62", "year": 2020, "themes": []}, {"ref": "3.6(c)(ii)", "section": "3.6 Assets Management", "summary": "Grazing land lease expired in 2019 and was not renewed, with state land possession not recovered.", "amount_rs": null, "since_year": 2019, "category": "non_compliance", "id": "railways-2020-63", "year": 2020, "themes": []}, {"ref": "3.6(d)(i)", "section": "3.6 Assets Management", "summary": "High-value wheel press machine at Ratmalana has been idle for about two years.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "railways-2020-64", "year": 2020, "themes": []}, {"ref": "3.6(d)(ii)", "section": "3.6 Assets Management", "summary": "Gutters bought urgently in 2016 remained unused in a warehouse.", "amount_rs": 195000, "since_year": 2016, "category": "idle_assets", "id": "railways-2020-65", "year": 2020, "themes": []}, {"ref": "3.6(d)(iii)", "section": "3.6 Assets Management", "summary": "313 official quarters were idle, including 172 that could be repaired and used.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "railways-2020-66", "year": 2020, "themes": []}, {"ref": "3.6(d)(iv)", "section": "3.6 Assets Management", "summary": "No formal internal control exists for handing over removed timber sleepers to locations.", "amount_rs": null, "since_year": null, "category": "other", "id": "railways-2020-67", "year": 2020, "themes": []}, {"ref": "3.6(d)(v)", "section": "3.6 Assets Management", "summary": "Accident-damaged cab vehicle remained unrepaired for about four years.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "railways-2020-68", "year": 2020, "themes": ["railways-99"]}, {"ref": "3.6(d)(vi)", "section": "3.6 Assets Management", "summary": "Double cab vehicle sent for repair remained idle for over a year without repair.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "railways-2020-69", "year": 2020, "themes": []}, {"ref": "3.7(a)", "section": "3.7 Losses and Damages", "summary": "No thorough investigation was made into the Anuradhapura carpentry factory fire or damage assessment.", "amount_rs": null, "since_year": null, "category": "financial_loss", "id": "railways-2020-70", "year": 2020, "themes": []}, {"ref": "3.7(b)", "section": "3.7 Losses and Damages", "summary": "Derailment track repair cost was borne by department; locomotive damage unassessed, no responsibility fixed.", "amount_rs": 216950, "since_year": 2020, "category": "financial_loss", "id": "railways-2020-71", "year": 2020, "themes": []}, {"ref": "3.7(c)", "section": "3.7 Losses and Damages", "summary": "Scrap steel was not auctioned or sold by tender, losing potential income.", "amount_rs": 27645400, "since_year": null, "category": "financial_loss", "id": "railways-2020-72", "year": 2020, "themes": ["railways-100"]}, {"ref": "3.7(d)", "section": "3.7 Losses and Damages", "summary": "Base plates obtained in 2014 for a bridge were not used for their intended purpose.", "amount_rs": null, "since_year": 2014, "category": "idle_assets", "id": "railways-2020-73", "year": 2020, "themes": []}, {"ref": "3.8", "section": "3.8 Failure to answer the audit queries", "summary": "Only 12 of 46 audit queries received were answered, and some answers remained outstanding.", "amount_rs": null, "since_year": 2020, "category": "governance_hr", "id": "railways-2020-74", "year": 2020, "themes": ["railways-125"]}, {"ref": "3.9(a)", "section": "3.9 Management Weaknesses", "summary": "Locomotive was parked at Galle due to insufficient track length and crossover capacity.", "amount_rs": null, "since_year": 2020, "category": "idle_assets", "id": "railways-2020-75", "year": 2020, "themes": []}, {"ref": "3.9(b)", "section": "3.9 Management Weaknesses", "summary": "Rates arrears on railway properties owed to Colombo Municipal Council remained unpaid, risking fines.", "amount_rs": 40627132, "since_year": null, "category": "financial_loss", "id": "railways-2020-76", "year": 2020, "themes": []}, {"ref": "3.9(c)", "section": "3.9 Management Weaknesses", "summary": "Delayed banking of letter of credit caused bank interest and port and shipping demurrage charges.", "amount_rs": 5836154, "since_year": 2019, "category": "financial_loss", "id": "railways-2020-77", "year": 2020, "themes": []}, {"ref": "3.9(d)", "section": "3.9 Management Weaknesses", "summary": "Japanese-aid track maintenance machines were unused due to insufficient ballast.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "railways-2020-78", "year": 2020, "themes": []}, {"ref": "3.9(e)", "section": "3.9 Management Weaknesses", "summary": "Payments were made for stores not certified as received, covering unsupplied goods.", "amount_rs": 80189340, "since_year": null, "category": "financial_loss", "id": "railways-2020-79", "year": 2020, "themes": ["railways-98"]}, {"ref": "3.9(f)", "section": "3.9 Management Weaknesses", "summary": "Payments for unsupplied goods recurred from 1980 to 2020, mostly in recent years.", "amount_rs": 33681581, "since_year": 1980, "category": "financial_loss", "id": "railways-2020-80", "year": 2020, "themes": []}, {"ref": "3.9(g)", "section": "3.9 Management Weaknesses", "summary": "Unsettled letters of credit include old balances up to 22 years, raising questions on non-supply payments.", "amount_rs": 594378058, "since_year": null, "category": "unsettled_balances", "id": "railways-2020-81", "year": 2020, "themes": ["railways-121"]}, {"ref": "3.9(h)", "section": "3.9 Management Weaknesses", "summary": "Spare parts were bought without proper need assessment, including items already in stock.", "amount_rs": 19515262, "since_year": null, "category": "procurement", "id": "railways-2020-82", "year": 2020, "themes": []}, {"ref": "3.10(a)", "section": "3.10 Irregular Transactions", "summary": "Leased tipper diesel costs were paid without running charts being maintained.", "amount_rs": 845539, "since_year": 2020, "category": "non_compliance", "id": "railways-2020-83", "year": 2020, "themes": []}, {"ref": "3.10(i)", "section": "3.10 Irregular Transactions", "summary": "Warehouse spare parts stock stayed high over 16 years, with purchases exceeding issues.", "amount_rs": 6392000000, "since_year": null, "category": "idle_assets", "id": "railways-2020-84", "year": 2020, "themes": []}, {"ref": "3.10(j)", "section": "3.10 Irregular Transactions", "summary": "Stock items bought without requirement assessment remained unused for five years.", "amount_rs": 298187731, "since_year": null, "category": "idle_assets", "id": "railways-2020-85", "year": 2020, "themes": []}, {"ref": "3.11(a)", "section": "3.11 Financial Irregularities", "summary": "Officer on unapproved absence was overpaid salary in August to October 2019.", "amount_rs": 160924, "since_year": 2019, "category": "financial_loss", "id": "railways-2020-86", "year": 2020, "themes": []}, {"ref": "3.11(b)", "section": "3.11 Financial Irregularities", "summary": "Officer retired in January 2020 was still paid salary until October 2020.", "amount_rs": 855235, "since_year": 2020, "category": "financial_loss", "id": "railways-2020-87", "year": 2020, "themes": []}, {"ref": "4", "section": "4. Achievement of Sustainable Development Goals", "summary": "No criteria or accurate database were established to track Sustainable Development Goal targets.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2020-88", "year": 2020, "themes": ["railways-93"]}, {"ref": "5.1", "section": "5.1 Rendering Services to the Public", "summary": "Department website lacks facilities for public complaints, needs, or commendations.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "railways-2020-89", "year": 2020, "themes": []}, {"ref": "6(a)", "section": "6. Human Resource Management", "summary": "Around 37% of cadre posts were vacant, and 355 staff were recruited casually without approval.", "amount_rs": null, "since_year": 2020, "category": "governance_hr", "id": "railways-2020-90", "year": 2020, "themes": ["railways-94"]}, {"ref": "6(b)", "section": "6. Human Resource Management", "summary": "234 retired officers were reinstated instead of filling vacant posts through recruitment.", "amount_rs": null, "since_year": 2020, "category": "governance_hr", "id": "railways-2020-91", "year": 2020, "themes": []}]}, {"year": 2022, "opinion": "qualified", "prev_section": true, "late_accounts": true, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2022/mindepart/1-XII/Head306Department-of-Sri-Lanka-RailwaysE.pdf", "findings": [{"ref": "1.5.1(d)(i)", "section": "1.5 Report on Other Legal Requirements", "summary": "2021 capital asset acquisitions in the income statement differ from the ACA-6 and SA 82 purchase values.", "amount_rs": 21891114290, "since_year": 2021, "category": "accounting_error", "id": "railways-2022-0", "year": 2022, "themes": []}, {"ref": "1.5.1(d)(ii)", "section": "1.5 Report on Other Legal Requirements", "summary": "Opening non-financial asset balance for 2021 does not match the prior year closing balance.", "amount_rs": 235106495047, "since_year": 2020, "category": "accounting_error", "id": "railways-2022-1", "year": 2022, "themes": ["railways-123"]}, {"ref": "1.5.1(d)(iii)", "section": "1.5 Report on Other Legal Requirements", "summary": "The opening balance difference was not disclosed in a note on the basis of reporting.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "railways-2022-2", "year": 2022, "themes": []}, {"ref": "1.5.1(e)(i)", "section": "1.5 Report on Other Legal Requirements", "summary": "Accounting policies for the store advance account were not disclosed, so compliance with standards cannot be confirmed.", "amount_rs": null, "since_year": 2021, "category": "accounting_error", "id": "railways-2022-3", "year": 2022, "themes": []}, {"ref": "1.5.1(e)(ii)", "section": "1.5 Report on Other Legal Requirements", "summary": "Purpose and scope of the advance account submitted for audit were not disclosed.", "amount_rs": null, "since_year": 2021, "category": "accounting_error", "id": "railways-2022-4", "year": 2022, "themes": []}, {"ref": "1.5.1(e)(iii)", "section": "1.5 Report on Other Legal Requirements", "summary": "Store advance balances differ between departmental books and treasury printout, with an overestimate deducted.", "amount_rs": 403366221, "since_year": 2021, "category": "accounting_error", "id": "railways-2022-5", "year": 2022, "themes": []}, {"ref": "1.5.1(f)(i)", "section": "1.5 Report on Other Legal Requirements", "summary": "Control account opening balance differs from treasury records, and the difference remains unresolved.", "amount_rs": 4177805, "since_year": 2004, "category": "unsettled_balances", "id": "railways-2022-6", "year": 2022, "themes": ["railways-95"]}, {"ref": "1.5.1(f)(ii)", "section": "1.5 Report on Other Legal Requirements", "summary": "Difference between individual balance summary and control account, with an unrecognized balance remaining.", "amount_rs": 1620898, "since_year": null, "category": "unsettled_balances", "id": "railways-2022-7", "year": 2022, "themes": ["railways-87"]}, {"ref": "1.5.1(f)(v)", "section": "1.5 Report on Other Legal Requirements", "summary": "Balances to be collected from officers no longer in service remain outstanding.", "amount_rs": 108685041, "since_year": null, "category": "unsettled_balances", "id": "railways-2022-8", "year": 2022, "themes": []}, {"ref": "1.5.2(a)", "section": "1.5 Report on Other Legal Requirements", "summary": "Time analysis and preparation schedules for five store advance account subjects were not submitted for verification.", "amount_rs": 268627824, "since_year": null, "category": "other", "id": "railways-2022-9", "year": 2022, "themes": []}, {"ref": "1.6.1(a)(i)", "section": "1.6.1 Statement of Financial Position", "summary": "Net asset value could not be verified because no balance report was submitted to audit.", "amount_rs": null, "since_year": null, "category": "other", "id": "railways-2022-10", "year": 2022, "themes": ["railways-122"]}, {"ref": "1.6.1(a)(ii)", "section": "1.6.1 Statement of Financial Position", "summary": "Receivable balance of the General Manager's non-personal account was omitted from the financial position statement.", "amount_rs": 260367030, "since_year": 2015, "category": "unsettled_balances", "id": "railways-2022-11", "year": 2022, "themes": []}, {"ref": "1.6.1(b)(i)", "section": "1.6.1 Statement of Financial Performance and Cash Flow", "summary": "Non-revenue cash flow receipt from another ledger was not properly explained or disclosed.", "amount_rs": 740148051, "since_year": 2022, "category": "accounting_error", "id": "railways-2022-12", "year": 2022, "themes": []}, {"ref": "1.6.1(b)(ii)", "section": "1.6.1 Statement of Financial Performance and Cash Flow", "summary": "The same non-cash cross entry was classified under financing activities without justification.", "amount_rs": 740148051, "since_year": 2022, "category": "accounting_error", "id": "railways-2022-13", "year": 2022, "themes": []}, {"ref": "1.6.1(c)", "section": "1.6.1 Comparative Statement of Imprest", "summary": "Advance debits made on behalf of other organizations were shown as a cumulative figure instead of separately.", "amount_rs": 728926, "since_year": null, "category": "accounting_error", "id": "railways-2022-14", "year": 2022, "themes": []}, {"ref": "1.6.1(d)(i)", "section": "1.6.1 Non-financial assets", "summary": "Capital expenditure in the accounts differs from treasury SA 82 purchase values.", "amount_rs": 12881442958, "since_year": 2022, "category": "accounting_error", "id": "railways-2022-15", "year": 2022, "themes": []}, {"ref": "1.6.1(d)(ii)", "section": "1.6.1 Non-financial assets", "summary": "Opening non-financial asset balance differs from prior year closing balance without disclosure.", "amount_rs": 59081551, "since_year": 2021, "category": "accounting_error", "id": "railways-2022-16", "year": 2022, "themes": []}, {"ref": "1.6.1(e)(i)", "section": "1.6.1 Stores Advance Accounts", "summary": "Accounting policies for the 2022 stores advance accounts were not disclosed.", "amount_rs": null, "since_year": 2022, "category": "accounting_error", "id": "railways-2022-17", "year": 2022, "themes": []}, {"ref": "1.6.1(e)(ii)", "section": "1.6.1 Stores Advance Accounts", "summary": "Objectives and scope of the stores advance account were not disclosed.", "amount_rs": null, "since_year": 2022, "category": "accounting_error", "id": "railways-2022-18", "year": 2022, "themes": []}, {"ref": "1.6.1(e)(iii)", "section": "1.6.1 Stores Advance Accounts", "summary": "Stores advance balances differ between departmental and treasury records; overestimate was deducted without resolution.", "amount_rs": 403366221, "since_year": 2022, "category": "accounting_error", "id": "railways-2022-19", "year": 2022, "themes": ["railways-96"]}, {"ref": "1.6.1(e)(iv)", "section": "1.6.1 Stores Advance Accounts", "summary": "Customs fees on imports since 1993 were not added to stock value, understating stock.", "amount_rs": 78197076, "since_year": 1993, "category": "accounting_error", "id": "railways-2022-20", "year": 2022, "themes": ["railways-86"]}, {"ref": "1.6.1(e)(v)", "section": "1.6.1 Stores Advance Accounts", "summary": "Signal equipment funds meant for capital purchases were wrongly charged as expenditure in stores advance account.", "amount_rs": 22215365, "since_year": 2021, "category": "accounting_error", "id": "railways-2022-21", "year": 2022, "themes": []}, {"ref": "1.6.1(e)(vi)", "section": "1.6.1 Stores Advance Accounts", "summary": "Stores bill settlement was wrongly recorded as receipts, inflating credits for the year.", "amount_rs": 32767012, "since_year": 2022, "category": "accounting_error", "id": "railways-2022-22", "year": 2022, "themes": []}, {"ref": "1.6.1(f)(i)", "section": "1.6.1 Advances to Public Officers B Account", "summary": "Opening control account balance differs between departmental and treasury books, unresolved since 2004.", "amount_rs": 4177805, "since_year": 2004, "category": "unsettled_balances", "id": "railways-2022-23", "year": 2022, "themes": ["railways-95"]}, {"ref": "1.6.1(f)(ii)", "section": "1.6.1 Advances to Public Officers B Account", "summary": "Difference between balance summary and control account, with unrecognized balances not settled.", "amount_rs": 836508, "since_year": null, "category": "unsettled_balances", "id": "railways-2022-24", "year": 2022, "themes": ["railways-87"]}, {"ref": "1.6.1(f)(iii)", "section": "1.6.1 Advances to Public Officers B Account", "summary": "Debts from officers who left service remain unrecovered, with most loans over five years old.", "amount_rs": 26400397, "since_year": null, "category": "unsettled_balances", "id": "railways-2022-25", "year": 2022, "themes": []}, {"ref": "1.6.1(f)(iv)", "section": "1.6.1 Advances to Public Officers B Account", "summary": "Debts from suspended officers were not recovered, most of which are overdue over five years.", "amount_rs": 16251146, "since_year": null, "category": "unsettled_balances", "id": "railways-2022-26", "year": 2022, "themes": []}, {"ref": "1.6.1(f)(v)", "section": "1.6.1 Advances to Public Officers B Account", "summary": "Large advance balances owed by non-employed and retired officers remain, with old debts unrecovered.", "amount_rs": 102372296, "since_year": null, "category": "unsettled_balances", "id": "railways-2022-27", "year": 2022, "themes": []}, {"ref": "1.6.1(g)(i)", "section": "1.6.1 Non-maintenance of Registers and Books", "summary": "Register of arrears of income was not maintained as required by finance regulations.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2022-28", "year": 2022, "themes": []}, {"ref": "1.6.1(g)(ii)", "section": "1.6.1 Non-maintenance of Registers and Books", "summary": "Liabilities register was not maintained or submitted for several sub-departments.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2022-29", "year": 2022, "themes": ["railways-88"]}, {"ref": "1.6.1(h)(i)", "section": "1.6.1 Absence of Audit Evidence", "summary": "Schedules and balance confirmations for five stores advance account subjects were not provided for verification.", "amount_rs": 935903785, "since_year": null, "category": "other", "id": "railways-2022-30", "year": 2022, "themes": []}, {"ref": "1.6.1(h)(ii)", "section": "1.6.1 Absence of Audit Evidence", "summary": "No register of arrears of revenue is kept, so the accuracy of reported deficit income cannot be confirmed.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2022-31", "year": 2022, "themes": []}, {"ref": "2.1(a)(i)", "section": "2.1 Revenue Management", "summary": "Rental income from Galle station rooms fell considerably, and no investigation or corrective action was taken.", "amount_rs": 687900, "since_year": 2020, "category": "financial_loss", "id": "railways-2022-32", "year": 2022, "themes": []}, {"ref": "2.1(a)(ii)", "section": "2.1 Revenue Management", "summary": "Balance due from Weligama station since 1988 remains unsettled despite decades of delay.", "amount_rs": 189041, "since_year": 1988, "category": "unsettled_balances", "id": "railways-2022-33", "year": 2022, "themes": []}, {"ref": "2.1(a)(iii)", "section": "2.1 Revenue Management", "summary": "Online seat allocation problems on a special train caused lost revenue during March 2022.", "amount_rs": 1296000, "since_year": 2022, "category": "financial_loss", "id": "railways-2022-34", "year": 2022, "themes": []}, {"ref": "2.1(a)(iv)", "section": "2.1 Revenue Management", "summary": "Unsafely stored used rails at Bandarawela could have been sold for revenue but were not.", "amount_rs": 36370352, "since_year": null, "category": "financial_loss", "id": "railways-2022-35", "year": 2022, "themes": []}, {"ref": "2.1(a)(v)", "section": "2.1 Revenue Management", "summary": "Rent and electricity arrears from Gampaha station shops have not been collected.", "amount_rs": 1340887, "since_year": null, "category": "unsettled_balances", "id": "railways-2022-36", "year": 2022, "themes": []}, {"ref": "2.1(a)(vi)", "section": "2.1 Revenue Management", "summary": "Transport rent arrears were understated in the financial statements.", "amount_rs": 2514480, "since_year": null, "category": "accounting_error", "id": "railways-2022-37", "year": 2022, "themes": []}, {"ref": "2.1(a)(vii)", "section": "2.1 Revenue Management", "summary": "Transport fee arrears from a private company were understated in the financial statements.", "amount_rs": 820624, "since_year": null, "category": "accounting_error", "id": "railways-2022-38", "year": 2022, "themes": []}, {"ref": "2.1(a)(viii)", "section": "2.1 Revenue Management", "summary": "Transport charge arrears from a private company for 2008 to 2021 were omitted from the accounts.", "amount_rs": 8026382, "since_year": 2008, "category": "accounting_error", "id": "railways-2022-39", "year": 2022, "themes": []}, {"ref": "2.1(a)(ix)", "section": "2.1 Revenue Management", "summary": "Transport rent arrears from a petroleum company were under-accounted, with old balances included.", "amount_rs": 309895590, "since_year": 2008, "category": "accounting_error", "id": "railways-2022-40", "year": 2022, "themes": []}, {"ref": "2.1(a)(x)", "section": "2.1 Revenue Management", "summary": "Repair charges for a special train owed by a private company were not billed or accounted.", "amount_rs": 6119582, "since_year": 2005, "category": "financial_loss", "id": "railways-2022-41", "year": 2022, "themes": []}, {"ref": "2.1(a)(xi)", "section": "2.1 Revenue Management", "summary": "Rent arrears on a Colombo store building were not accounted for.", "amount_rs": 393128, "since_year": 2021, "category": "financial_loss", "id": "railways-2022-42", "year": 2022, "themes": []}, {"ref": "2.1(b)", "section": "2.1 Revenue Management", "summary": "Tax revenue from leases of railway land was not identified, accounted for, or included in the financial statements.", "amount_rs": 79894344, "since_year": null, "category": "accounting_error", "id": "railways-2022-43", "year": 2022, "themes": []}, {"ref": "2.2(i)", "section": "2.2 Management of Expenditure", "summary": "Budget over-allocations and transfers under finance regulations show weak annual estimate preparation.", "amount_rs": 169000000, "since_year": null, "category": "other", "id": "railways-2022-44", "year": 2022, "themes": []}, {"ref": "2.2(ii)", "section": "2.2 Management of Expenditure", "summary": "Twenty-one expenditure heads had surpluses exceeding 25 percent of estimated provision.", "amount_rs": null, "since_year": null, "category": "other", "id": "railways-2022-45", "year": 2022, "themes": []}, {"ref": "2.2(iii)", "section": "2.2 Management of Expenditure", "summary": "Six expenditure heads received additional allocations between 23 and 387 percent of original provision.", "amount_rs": null, "since_year": 2022, "category": "other", "id": "railways-2022-46", "year": 2022, "themes": []}, {"ref": "2.3", "section": "2.3 Excess without prior authority", "summary": "Expenditure exceeded allocations for fourteen subjects without prior authority.", "amount_rs": 30536215, "since_year": null, "category": "non_compliance", "id": "railways-2022-47", "year": 2022, "themes": []}, {"ref": "2.4", "section": "2.4 Unauthorized Working Capital Loss", "summary": "A working capital loss from 1991 to 1993 auctions remains uncleared in the stores advance account.", "amount_rs": 13829758, "since_year": 1991, "category": "financial_loss", "id": "railways-2022-48", "year": 2022, "themes": []}, {"ref": "2.5(a)", "section": "2.5 Incurring of Liabilities and Commitments", "summary": "Liabilities for three sub-departments were not disclosed in the accounts as required by guidelines.", "amount_rs": 1532473670, "since_year": null, "category": "non_compliance", "id": "railways-2022-49", "year": 2022, "themes": []}, {"ref": "2.5(b)", "section": "2.5 Incurring of Liabilities and Commitments", "summary": "Commitments and liabilities do not agree with the treasury SA 92 statement.", "amount_rs": 860174198, "since_year": null, "category": "accounting_error", "id": "railways-2022-50", "year": 2022, "themes": []}, {"ref": "2.5(c)", "section": "2.5 Incurring of Liabilities and Commitments", "summary": "Credit documents to verify a debit balance in several sub-departments were not submitted.", "amount_rs": 40686053, "since_year": null, "category": "unsettled_balances", "id": "railways-2022-51", "year": 2022, "themes": []}, {"ref": "2.5(d)", "section": "2.5 Incurring of Liabilities and Commitments", "summary": "Liabilities exceeded provisions for seven expenditure heads, contrary to finance regulation 94(1).", "amount_rs": 306637665, "since_year": null, "category": "non_compliance", "id": "railways-2022-52", "year": 2022, "themes": ["railways-97"]}, {"ref": "2.5(e)", "section": "2.5 Incurring of Liabilities and Commitments", "summary": "Thirty-nine cases filed against the Railway Department were not disclosed in the final accounts.", "amount_rs": null, "since_year": null, "category": "other", "id": "railways-2022-53", "year": 2022, "themes": []}, {"ref": "2.6", "section": "2.6 Certification of the Accounting Officer", "summary": "Required certifications by the Accounting Officer under Section 38 of the National Audit Act were not provided.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2022-54", "year": 2022, "themes": []}, {"ref": "2.7", "section": "2.7 Non-compliance with Laws, Rules and Regulations", "summary": "Required internal control system reviews were not carried out or submitted to the Auditor General.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2022-55", "year": 2022, "themes": []}, {"ref": "2.7(a)(i)", "section": "2.7 Non-compliance with Laws, Rules and Regulations", "summary": "Damage to road sections and railway property was not acted upon as required by finance regulation 104(1)(a).", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2022-56", "year": 2022, "themes": []}, {"ref": "2.7(a)(ii)", "section": "2.7 Non-compliance with Laws, Rules and Regulations", "summary": "Half-yearly arrears reports for 2022 were not submitted by the due date.", "amount_rs": null, "since_year": 2022, "category": "non_compliance", "id": "railways-2022-57", "year": 2022, "themes": []}, {"ref": "2.7(a)(iii)", "section": "2.7 Non-compliance with Laws, Rules and Regulations", "summary": "Long-term arrears were not written off with treasury agreement as required by finance regulation 175(2).", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2022-58", "year": 2022, "themes": []}, {"ref": "2.7(b)(i)", "section": "2.7 Non-compliance with Laws, Rules and Regulations", "summary": "No bid opening committee was appointed for locomotive spare parts procurement, contrary to the procurement manual.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "railways-2022-59", "year": 2022, "themes": []}, {"ref": "2.7(b)(ii)", "section": "2.7 Non-compliance with Laws, Rules and Regulations", "summary": "Bid opening was not recorded on the prescribed form or signed by all committee members.", "amount_rs": null, "since_year": 2018, "category": "procurement", "id": "railways-2022-60", "year": 2022, "themes": []}, {"ref": "2.7(b)(iii)", "section": "2.7 Non-compliance with Laws, Rules and Regulations", "summary": "No written contract was signed for a spare parts purchase exceeding the procurement manual threshold.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "railways-2022-61", "year": 2022, "themes": []}, {"ref": "2.7(b)(iv)", "section": "2.7 Non-compliance with Laws, Rules and Regulations", "summary": "Technical evaluation reports were delivered far beyond the 50 percent bid validity limit.", "amount_rs": null, "since_year": 2012, "category": "delays", "id": "railways-2022-62", "year": 2022, "themes": []}, {"ref": "2.7(c)", "section": "2.7 Non-compliance with Laws, Rules and Regulations", "summary": "Unclaimed parcels were not transferred to the register or reported to the Chief Accountant.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2022-63", "year": 2022, "themes": []}, {"ref": "2.7(d)", "section": "2.7 Non-compliance with Laws, Rules and Regulations", "summary": "Unauthorized buildings and trading shops were set up in Weligama railway reserve without permission.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2022-64", "year": 2022, "themes": ["railways-90"]}, {"ref": "2.8(a)", "section": "2.8 Informal Transactions", "summary": "Payment for store supplies was made without guarantee for goods not supplied.", "amount_rs": 95763117, "since_year": null, "category": "financial_loss", "id": "railways-2022-65", "year": 2022, "themes": ["railways-98"]}, {"ref": "2.8(b)", "section": "2.8 Informal Transactions", "summary": "Spare parts paid for were not received, and their fire-destruction status remains unverified.", "amount_rs": 5451181, "since_year": 2013, "category": "financial_loss", "id": "railways-2022-66", "year": 2022, "themes": []}, {"ref": "2.9", "section": "2.9 Issuance and Settlement of Advances", "summary": "An imprest advance was not settled within the 10 days required by finance regulations.", "amount_rs": 5052005, "since_year": null, "category": "non_compliance", "id": "railways-2022-67", "year": 2022, "themes": []}, {"ref": "2.10", "section": "2.10 Operation of Bank Accounts", "summary": "Seven dishonored cheques were not processed as required and were wrongly credited to income.", "amount_rs": 271163, "since_year": null, "category": "accounting_error", "id": "railways-2022-68", "year": 2022, "themes": []}, {"ref": "3.1(a)", "section": "3.1 Performance", "summary": "Seventy-two percent of 2022 trains did not run on schedule, and locomotives and power sets were underused.", "amount_rs": null, "since_year": 2021, "category": "other", "id": "railways-2022-69", "year": 2022, "themes": []}, {"ref": "3.1(b)", "section": "3.1 Performance", "summary": "Ten of 200 level crossing safety systems were not tested or handed over, and 94 were non-functional.", "amount_rs": 500000000, "since_year": 2017, "category": "idle_assets", "id": "railways-2022-70", "year": 2022, "themes": []}, {"ref": "3.1(c)", "section": "3.1 Performance", "summary": "Ambepussa quarry output fell far below target in most months of 2022.", "amount_rs": null, "since_year": 2022, "category": "other", "id": "railways-2022-71", "year": 2022, "themes": []}, {"ref": "3.1(d)", "section": "3.1 Performance", "summary": "Granite was issued for a gabion embankment without need, and no new plan was approved.", "amount_rs": null, "since_year": 2022, "category": "other", "id": "railways-2022-72", "year": 2022, "themes": []}, {"ref": "3.1(e)", "section": "3.1 Performance", "summary": "A drain system was constructed outside the approved plan on verbal instructions.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2022-73", "year": 2022, "themes": []}, {"ref": "3.1(f)", "section": "3.1 Performance", "summary": "Thirty-one of fifty bell and light railway crossings in Galle jurisdiction were inactive.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "railways-2022-74", "year": 2022, "themes": []}, {"ref": "3.2(a)", "section": "3.2 Planning", "summary": "The 2023 annual action plan was submitted late, after the December 15 deadline.", "amount_rs": null, "since_year": 2022, "category": "non_compliance", "id": "railways-2022-75", "year": 2022, "themes": []}, {"ref": "3.2(b)", "section": "3.2 Planning", "summary": "Citizens and client charter was not practiced in line with the public administration circulars.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2022-76", "year": 2022, "themes": []}, {"ref": "3.3", "section": "3.3 Non-performance of Functions", "summary": "Only 26 of 126 planned maintenance works in Kandy division were completed.", "amount_rs": null, "since_year": null, "category": "other", "id": "railways-2022-77", "year": 2022, "themes": []}, {"ref": "3.4", "section": "3.4 Non-achievement of expected Output Level", "summary": "Gabion nets and granite were issued without proper permits or returns, creating a cost loss.", "amount_rs": 681700, "since_year": null, "category": "financial_loss", "id": "railways-2022-78", "year": 2022, "themes": []}, {"ref": "3.5(a)", "section": "3.5 Delays in the Execution of Projects", "summary": "Only one of eight new Kandy building projects proposed for 2022 had been initiated.", "amount_rs": null, "since_year": 2022, "category": "delays", "id": "railways-2022-79", "year": 2022, "themes": []}, {"ref": "3.5(b)", "section": "3.5 Delays in the Execution of Projects", "summary": "Seven 2021 and eight 2022 new Galle building proposals were not implemented due to lack of allocations.", "amount_rs": 40600000, "since_year": 2021, "category": "delays", "id": "railways-2022-80", "year": 2022, "themes": []}, {"ref": "3.6", "section": "3.6 Annual Performance Report", "summary": "The annual performance report was not submitted with the financial statements.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2022-81", "year": 2022, "themes": ["railways-89"]}, {"ref": "3.7(a)(i)", "section": "3.7 Foreign Aid Projects", "summary": "Mahawa-Anuradhapura-Omanthe railway upgrade was far behind schedule under the Indian loan.", "amount_rs": null, "since_year": 2019, "category": "delays", "id": "railways-2022-82", "year": 2022, "themes": []}, {"ref": "3.7(a)(iii)", "section": "3.7 Foreign Aid Projects", "summary": "A separate 1.5 km track was built where trains already ran, with expenditure questioned as excessive.", "amount_rs": 222018720, "since_year": null, "category": "financial_loss", "id": "railways-2022-83", "year": 2022, "themes": []}, {"ref": "3.7(a)(iii)", "section": "3.7 Foreign Aid Projects", "summary": "Removed sleepers and rails were damaged or unusable due to uneconomical project decisions.", "amount_rs": null, "since_year": null, "category": "other", "id": "railways-2022-84", "year": 2022, "themes": []}, {"ref": "3.7(a)(iv)", "section": "3.7 Foreign Aid Projects", "summary": "Project decisions lacked fixed criteria and were not aligned with future railway goals.", "amount_rs": null, "since_year": null, "category": "other", "id": "railways-2022-85", "year": 2022, "themes": []}, {"ref": "3.7(b)", "section": "3.7 Foreign Aid Projects", "summary": "Feasibility study funded by ADB loan was not implemented, rendering the spending pointless.", "amount_rs": 1446952381, "since_year": 2021, "category": "financial_loss", "id": "railways-2022-86", "year": 2022, "themes": []}, {"ref": "3.7(c)", "section": "3.7 Foreign Aid Projects", "summary": "ADB-funded master plan has not been implemented because obstacles were not identified.", "amount_rs": null, "since_year": 2017, "category": "other", "id": "railways-2022-87", "year": 2022, "themes": []}, {"ref": "3.8(a)", "section": "3.8 Procurement", "summary": "Rejected spare part item was not supplied by the deadline, despite repeated notices.", "amount_rs": 1202864, "since_year": 2019, "category": "procurement", "id": "railways-2022-88", "year": 2022, "themes": []}, {"ref": "3.8(b)", "section": "3.8 Procurement", "summary": "Supplier warranty expired and the agency took no action on a rejected locomotive spare part.", "amount_rs": null, "since_year": 2019, "category": "procurement", "id": "railways-2022-89", "year": 2022, "themes": []}, {"ref": "3.8(c)", "section": "3.8 Procurement", "summary": "Locomotive spare parts procurement since 2011 did not meet needs, with defective goods supplied.", "amount_rs": null, "since_year": 2011, "category": "procurement", "id": "railways-2022-90", "year": 2022, "themes": []}, {"ref": "3.8(d)", "section": "3.8 Procurement", "summary": "Urgent railway carriage purchases were not completed from 2018 to 2021, and repair handling was questioned.", "amount_rs": null, "since_year": 2018, "category": "procurement", "id": "railways-2022-91", "year": 2022, "themes": []}, {"ref": "3.8(e)", "section": "3.8 Procurement", "summary": "Under-supplied spare parts were not delivered or refunded, and payment was made without performance security.", "amount_rs": 5631510, "since_year": null, "category": "procurement", "id": "railways-2022-92", "year": 2022, "themes": []}, {"ref": "3.8(f)", "section": "3.8 Procurement", "summary": "Outstanding goods were not supplied or refunded despite repeated notices, causing a government loss.", "amount_rs": 4714396, "since_year": null, "category": "procurement", "id": "railways-2022-93", "year": 2022, "themes": []}, {"ref": "3.9(a)(i)", "section": "3.9 Assets Management", "summary": "Forty items declared unusable in a 2022 physical verification were not removed from inventory.", "amount_rs": null, "since_year": 2022, "category": "idle_assets", "id": "railways-2022-94", "year": 2022, "themes": []}, {"ref": "3.9(a)(ii)", "section": "3.9 Assets Management", "summary": "Eighty-eight unfit items found in a 2019 verification were not removed through proper procedures.", "amount_rs": null, "since_year": 2019, "category": "idle_assets", "id": "railways-2022-95", "year": 2022, "themes": []}, {"ref": "3.9(b)(i)", "section": "3.9 Assets Management", "summary": "Forty-eight of 165 official houses in Galle remain unoccupied and deteriorating.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "railways-2022-96", "year": 2022, "themes": []}, {"ref": "3.9(b)(ii)", "section": "3.9 Assets Management", "summary": "Lubricating oil and other stock stored unused for years in the SRS fuel store became unusable.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "railways-2022-97", "year": 2022, "themes": []}, {"ref": "3.9(b)(iii)", "section": "3.9 Assets Management", "summary": "Only 54 of 140 Vavuniya quarters are occupied, with others in disrepair.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "railways-2022-98", "year": 2022, "themes": []}, {"ref": "3.9(b)(iv)", "section": "3.9 Assets Management", "summary": "Only 17 to 19 of 100 imported passenger coaches are in operation, with most parked or under repair.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "railways-2022-99", "year": 2022, "themes": []}, {"ref": "3.9(b)(v)", "section": "3.9 Assets Management", "summary": "Ninety-six of 272 Kandy building flats are unused for residence.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "railways-2022-100", "year": 2022, "themes": []}, {"ref": "3.9(b)(vi)", "section": "3.9 Assets Management", "summary": "Vavrukannala tourist house has been idle since 2019 and is dilapidated.", "amount_rs": null, "since_year": 2019, "category": "idle_assets", "id": "railways-2022-101", "year": 2022, "themes": []}, {"ref": "3.9(b)(vii)", "section": "3.9 Assets Management", "summary": "Supermarket buildings at Kekanadura and Beliatta have been idle since 2019 and misused by outsiders.", "amount_rs": null, "since_year": 2019, "category": "idle_assets", "id": "railways-2022-102", "year": 2022, "themes": []}, {"ref": "3.9(c)(i)", "section": "3.9 Assets Management", "summary": "Railway land lease was not formalized, and usage charges remain uncollected.", "amount_rs": 1420975, "since_year": 2013, "category": "financial_loss", "id": "railways-2022-103", "year": 2022, "themes": []}, {"ref": "3.9(c)(ii)", "section": "3.9 Assets Management", "summary": "Thirty-nine cases of unauthorized acquisition of Northern Railway land were identified.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2022-104", "year": 2022, "themes": []}, {"ref": "3.9(c)(iii)", "section": "3.9 Assets Management", "summary": "Railway reserves were used by unauthorized traders without payment after informal temporary rentals.", "amount_rs": 600000, "since_year": 2018, "category": "financial_loss", "id": "railways-2022-105", "year": 2022, "themes": ["railways-90"]}, {"ref": "3.9(c)(iv)", "section": "3.9 Assets Management", "summary": "Jaffna railway line reserves have been occupied by residents for over 20 years without action.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2022-106", "year": 2022, "themes": []}, {"ref": "3.9(d)(i)", "section": "3.9 Assets Management", "summary": "Printed tickets worth the stated value were removed from use without disposal.", "amount_rs": 42680625, "since_year": null, "category": "idle_assets", "id": "railways-2022-107", "year": 2022, "themes": []}, {"ref": "3.9(d)(ii)", "section": "3.9 Assets Management", "summary": "Unsold train tickets were not sent to head office and remain idle at several stations.", "amount_rs": 7949590, "since_year": null, "category": "idle_assets", "id": "railways-2022-108", "year": 2022, "themes": []}, {"ref": "3.9(d)(iii)", "section": "3.9 Assets Management", "summary": "Imported check rails from 1900 to 1910 are worn out and unusable, with no proper disposal.", "amount_rs": null, "since_year": 1900, "category": "idle_assets", "id": "railways-2022-109", "year": 2022, "themes": []}, {"ref": "3.9(e)", "section": "3.9 Assets Management", "summary": "Eight accident-damaged vehicles were not dealt with as required by finance regulation 104.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2022-110", "year": 2022, "themes": ["railways-99"]}, {"ref": "3.10(a)", "section": "3.10 Losses and Damage", "summary": "Three-day delay updating a train number in the online reservation system caused a financial loss.", "amount_rs": 464650, "since_year": 2022, "category": "financial_loss", "id": "railways-2022-111", "year": 2022, "themes": []}, {"ref": "3.10(ii)", "section": "3.10 Losses and Damage", "summary": "Damage and loss register entries were not reflected in the financial statements.", "amount_rs": 1933381, "since_year": null, "category": "accounting_error", "id": "railways-2022-112", "year": 2022, "themes": []}, {"ref": "3.11", "section": "3.11 Uneconomic Transactions", "summary": "Twelve unauthorized constructions and acquisitions in Nanu Oya area were not removed or handed back.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2022-113", "year": 2022, "themes": []}, {"ref": "3.12", "section": "3.12 Failure to reply Audit Queries", "summary": "Twenty-one audit queries from 2022 remained unanswered, against a 21-day statutory response limit.", "amount_rs": null, "since_year": 2022, "category": "non_compliance", "id": "railways-2022-114", "year": 2022, "themes": ["railways-125"]}, {"ref": "3.13(a)", "section": "3.13 Management Weaknesses", "summary": "Full letter of credit value was paid without verifying goods, and 63 percent of goods were in poor condition.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "railways-2022-115", "year": 2022, "themes": []}, {"ref": "3.13(b)", "section": "3.13 Management Weaknesses", "summary": "Ganewatta railway station main building was unusable and decommissioned due to dilapidation.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "railways-2022-116", "year": 2022, "themes": []}, {"ref": "3.13(c)", "section": "3.13 Management Weaknesses", "summary": "Rails and dog spikes at Ganewatta were not sold as scrap, forgoing potential income.", "amount_rs": 14788800, "since_year": null, "category": "financial_loss", "id": "railways-2022-117", "year": 2022, "themes": ["railways-100"]}]}, {"year": 2024, "opinion": "qualified", "prev_section": true, "late_accounts": false, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2024/1-Min_Dep/1-XVII/Head-306-Department-of-Sri-Lanka-Railways-E.pdf", "findings": [{"ref": "1.6.1(a)(i)", "section": "1.6.1 Accounting Deficiencies - Receipts of Income", "summary": "Income per schedules differs from income statement; revenue balances not reconciled.", "amount_rs": 1284637587, "since_year": null, "category": "accounting_error", "id": "railways-2024-0", "year": 2024, "themes": []}, {"ref": "1.6.1(a)(ii)", "section": "1.6.1 Accounting Deficiencies - Receipts of Income", "summary": "Same income recorded under different categories each month; classification not consistent.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "railways-2024-1", "year": 2024, "themes": []}, {"ref": "1.6.1(b)", "section": "1.6.1 Accounting Deficiencies - Advances to Public Officers Account", "summary": "Opening control balance differs between departmental books and Treasury prints; unresolved.", "amount_rs": 4177805, "since_year": 2004, "category": "unsettled_balances", "id": "railways-2024-2", "year": 2024, "themes": ["railways-95"]}, {"ref": "1.6.1(c)(i)", "section": "1.6.1 Accounting Deficiencies - Property, Plant and Equipment", "summary": "Opening non-financial asset balance understated; prior-year adjustments prevent separating current-year values.", "amount_rs": 4468141338, "since_year": 2023, "category": "accounting_error", "id": "railways-2024-3", "year": 2024, "themes": ["railways-123"]}, {"ref": "1.6.1(c)(ii)", "section": "1.6.1 Accounting Deficiencies - Property, Plant and Equipment", "summary": "Non-financial assets in financial statements differ substantially from Treasury prints; no reconciliation made.", "amount_rs": 412092896717, "since_year": null, "category": "accounting_error", "id": "railways-2024-4", "year": 2024, "themes": ["railways-124"]}, {"ref": "1.6.1(c)(iii)", "section": "1.6.1 Accounting Deficiencies - Property, Plant and Equipment", "summary": "Machinery supplied to Way and Works Sub-Department not recorded as non-financial assets.", "amount_rs": 1231523455, "since_year": null, "category": "accounting_error", "id": "railways-2024-5", "year": 2024, "themes": []}, {"ref": "1.6.1(c)(iv)", "section": "1.6.1 Accounting Deficiencies - Property, Plant and Equipment", "summary": "Machinery recorded below the valuation report figure, so the asset value is understated.", "amount_rs": 209403432534, "since_year": null, "category": "accounting_error", "id": "railways-2024-6", "year": 2024, "themes": []}, {"ref": "1.6.1(d)(i)", "section": "1.6.1 Accounting Deficiencies - Stores Advance Account", "summary": "Stores Advance Account forced to match Treasury balance via overvaluation deduction; outstanding amount persists.", "amount_rs": 403366221, "since_year": 2013, "category": "unsettled_balances", "id": "railways-2024-7", "year": 2024, "themes": ["railways-96"]}, {"ref": "1.6.1(d)(ii)", "section": "1.6.1 Accounting Deficiencies - Stores Advance Account", "summary": "Prior-year payment error recorded as current receipts, overstating credits to the account.", "amount_rs": 142676688, "since_year": null, "category": "accounting_error", "id": "railways-2024-8", "year": 2024, "themes": []}, {"ref": "1.6.1(d)(iii)", "section": "1.6.1 Accounting Deficiencies - Stores Advance Account", "summary": "Fuel and lubricant stock unissued since 2009 with no physical balance remains in closing stock.", "amount_rs": 61836980, "since_year": 2009, "category": "unsettled_balances", "id": "railways-2024-9", "year": 2024, "themes": ["railways-85"]}, {"ref": "1.6.1(d)(iv)", "section": "1.6.1 Accounting Deficiencies - Stores Advance Account", "summary": "Letters of credit left unsettled at year end, some outstanding for up to 26 years.", "amount_rs": 305723618, "since_year": null, "category": "unsettled_balances", "id": "railways-2024-10", "year": 2024, "themes": ["railways-121"]}, {"ref": "1.6.1(d)(v)", "section": "1.6.1 Accounting Deficiencies - Stores Advance Account", "summary": "Payments to suppliers for undelivered, damaged or unsuitable goods carried as stock or in-transit.", "amount_rs": 95035685, "since_year": 1980, "category": "financial_loss", "id": "railways-2024-11", "year": 2024, "themes": ["railways-98"]}, {"ref": "1.6.1(d)(vi)", "section": "1.6.1 Accounting Deficiencies - Stores Advance Account", "summary": "Supplier advances unsettled for decades, still shown as in-transit stock and prepayments.", "amount_rs": 20667636, "since_year": 1980, "category": "unsettled_balances", "id": "railways-2024-12", "year": 2024, "themes": []}, {"ref": "1.6.1(e)", "section": "1.6.1 Accounting Deficiencies - Imprest Balance", "summary": "Imprest balance owed to Treasury at year end, related to 2024 election allowances, settled only in 2025.", "amount_rs": 4641160, "since_year": 2024, "category": "unsettled_balances", "id": "railways-2024-13", "year": 2024, "themes": []}, {"ref": "1.6.1(f)(i)", "section": "1.6.1 Accounting Deficiencies - Lack of Evidence for Audit", "summary": "Detailed non-financial asset schedules not submitted, so declared asset values could not be verified.", "amount_rs": 494731498857, "since_year": null, "category": "other", "id": "railways-2024-14", "year": 2024, "themes": ["railways-122"]}, {"ref": "1.6.1(f)(ii)", "section": "1.6.1 Accounting Deficiencies - Lack of Evidence for Audit", "summary": "Closing stores, letters of credit, unreceived goods and creditor balances lack supporting stock and creditor schedules.", "amount_rs": 9075356468, "since_year": 1980, "category": "other", "id": "railways-2024-15", "year": 2024, "themes": []}, {"ref": "1.6.1(f)(iii)", "section": "1.6.1 Accounting Deficiencies - Lack of Evidence for Audit", "summary": "Land removed from accounts as disposals with no supporting documents submitted to audit.", "amount_rs": 407396141500, "since_year": null, "category": "other", "id": "railways-2024-16", "year": 2024, "themes": []}, {"ref": "2(b)(i)", "section": "2. Report on Other Legal Requirements - Unimplemented prior recommendations", "summary": "Prior recommendation to prepare Treasury and departmental records accurately not implemented.", "amount_rs": null, "since_year": null, "category": "other", "id": "railways-2024-17", "year": 2024, "themes": []}, {"ref": "2(b)(ii)", "section": "2. Report on Other Legal Requirements - Unimplemented prior recommendations", "summary": "Prior recommendation to investigate and resolve the advances account difference not implemented.", "amount_rs": null, "since_year": null, "category": "other", "id": "railways-2024-18", "year": 2024, "themes": []}, {"ref": "2(b)(iii)", "section": "2. Report on Other Legal Requirements - Unimplemented prior recommendations", "summary": "Prior recommendation to make necessary financial statement disclosures not implemented.", "amount_rs": null, "since_year": null, "category": "other", "id": "railways-2024-19", "year": 2024, "themes": []}, {"ref": "3.1(a)", "section": "3.1 Revenue Management", "summary": "Oil transport income reduced without customer agreement, with the deduction unsupported.", "amount_rs": 16171289, "since_year": null, "category": "financial_loss", "id": "railways-2024-20", "year": 2024, "themes": []}, {"ref": "3.1(b)", "section": "3.1 Revenue Management", "summary": "Outstanding land lease income billed but not included in arrears of revenue statement.", "amount_rs": 1476237740, "since_year": null, "category": "accounting_error", "id": "railways-2024-21", "year": 2024, "themes": []}, {"ref": "3.1(c)", "section": "3.1 Revenue Management", "summary": "Old railway licence balances neither recovered nor written off, including pre-1987 balances.", "amount_rs": 705548507, "since_year": 1987, "category": "financial_loss", "id": "railways-2024-22", "year": 2024, "themes": []}, {"ref": "3.1(d)", "section": "3.1 Revenue Management", "summary": "Goods revenue arrears from 2021 and earlier remain uncollected and unwritten off.", "amount_rs": 156939516, "since_year": 2021, "category": "financial_loss", "id": "railways-2024-23", "year": 2024, "themes": []}, {"ref": "3.1(e)", "section": "3.1 Revenue Management", "summary": "Other income arrears from 2021 and earlier remain uncollected at year end.", "amount_rs": 563493469, "since_year": 2021, "category": "financial_loss", "id": "railways-2024-24", "year": 2024, "themes": []}, {"ref": "3.2(a)(i)", "section": "3.2 Expenditure Management", "summary": "Recurrent expenditure provisions over-estimated, with large unused balances across objects.", "amount_rs": 198067933, "since_year": null, "category": "other", "id": "railways-2024-25", "year": 2024, "themes": []}, {"ref": "3.2(a)(ii)", "section": "3.2 Expenditure Management", "summary": "Capital expenditure provisions over-estimated, with large unused balances across items.", "amount_rs": 2278114589, "since_year": null, "category": "other", "id": "railways-2024-26", "year": 2024, "themes": []}, {"ref": "3.3", "section": "3.3 Entered into Commitments and Liabilities", "summary": "Balance owed to State Timber Corporation not reflected in liabilities; difference unidentified.", "amount_rs": 1105956992, "since_year": null, "category": "accounting_error", "id": "railways-2024-27", "year": 2024, "themes": []}, {"ref": "3.4", "section": "3.4 Assurances to be made by the Accounting Officer", "summary": "Audit queries not answered within required timeframes, contrary to assurance requirements.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "railways-2024-28", "year": 2024, "themes": []}, {"ref": "3.5", "section": "3.5 Reference to laws, rules and regulations", "summary": "Accidents not investigated within the period required by Financial Regulation 104; damages not assessed.", "amount_rs": 20456009, "since_year": 2020, "category": "non_compliance", "id": "railways-2024-29", "year": 2024, "themes": ["railways-99"]}, {"ref": "4.1(a)", "section": "4.1 Failure to Perform Duties", "summary": "Many scheduled trains cancelled or delayed due to staffing, fleet and infrastructure shortfalls.", "amount_rs": null, "since_year": null, "category": "delays", "id": "railways-2024-30", "year": 2024, "themes": []}, {"ref": "4.1(b)", "section": "4.1 Failure to Perform Duties", "summary": "Hundreds of unsafe level crossings left without adequate protection, causing accidents, deaths and injuries.", "amount_rs": null, "since_year": 2020, "category": "other", "id": "railways-2024-31", "year": 2024, "themes": []}, {"ref": "4.1(c)", "section": "4.1 Failure to Perform Duties", "summary": "No effective measures taken to prevent wild elephant deaths from train collisions.", "amount_rs": null, "since_year": 2020, "category": "other", "id": "railways-2024-32", "year": 2024, "themes": []}, {"ref": "4.1(d)(i)", "section": "4.1 Failure to Perform Duties", "summary": "High demand on Colombo Fort-Badulla train not addressed with a proposal for added capacity.", "amount_rs": null, "since_year": null, "category": "other", "id": "railways-2024-33", "year": 2024, "themes": []}, {"ref": "4.1(d)(ii)", "section": "4.1 Failure to Perform Duties", "summary": "Online seat reservations exceeded the per-ID limit of five seats, with up to 182 seats reserved.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2024-34", "year": 2024, "themes": []}, {"ref": "4.1(d)(iii)", "section": "4.1 Failure to Perform Duties", "summary": "Online M seat reservation agreement expired and was not renewed or replaced.", "amount_rs": null, "since_year": 2023, "category": "procurement", "id": "railways-2024-35", "year": 2024, "themes": []}, {"ref": "4.1(e)", "section": "4.1 Failure to Perform Duties", "summary": "Scheduled Batticaloa-Colombo train not operated; impact on passengers not studied.", "amount_rs": null, "since_year": 2025, "category": "delays", "id": "railways-2024-36", "year": 2024, "themes": []}, {"ref": "4.1(f)", "section": "4.1 Failure to Perform Duties", "summary": "Large share of locomotives and power sets withdrawn from service, many parked for years.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "railways-2024-37", "year": 2024, "themes": []}, {"ref": "4.1(g)(i)", "section": "4.1 Failure to Perform Duties", "summary": "Removed sleepers and rails stacked at many sites instead of being handed over, deteriorating stock.", "amount_rs": null, "since_year": 2019, "category": "idle_assets", "id": "railways-2024-38", "year": 2024, "themes": ["railways-100"]}, {"ref": "4.1(g)(ii)", "section": "4.1 Failure to Perform Duties", "summary": "Elephant tunnel added as unplanned work without feasibility study; trains use temporary bridge.", "amount_rs": 90401070, "since_year": null, "category": "other", "id": "railways-2024-39", "year": 2024, "themes": []}, {"ref": "4.1(g)(iii)", "section": "4.1 Failure to Perform Duties", "summary": "Signalling not installed on Maho-Anuradhapura line; trains run without signals at reduced speed.", "amount_rs": null, "since_year": 2025, "category": "delays", "id": "railways-2024-40", "year": 2024, "themes": []}, {"ref": "4.2(a)(i)", "section": "4.2 Assets Management", "summary": "Testing room, shot blasting room and press machine underutilised or non-functional for years.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "railways-2024-41", "year": 2024, "themes": []}, {"ref": "4.2(a)(ii)", "section": "4.2 Assets Management", "summary": "Imported backhoe loaders and track motor car had defects and needed modification before use.", "amount_rs": 1081308551, "since_year": null, "category": "procurement", "id": "railways-2024-42", "year": 2024, "themes": []}, {"ref": "4.2(b)(i)", "section": "4.2 Assets Management", "summary": "Lease revenue arrears from fuel station lands unpaid; no lease agreements for 11 lands.", "amount_rs": 125830155, "since_year": 2014, "category": "financial_loss", "id": "railways-2024-43", "year": 2024, "themes": []}, {"ref": "4.2(b)(ii)", "section": "4.2 Assets Management", "summary": "Lease rent arrears from 27 petrol station lands remain outstanding since 1963.", "amount_rs": 96432907, "since_year": 1963, "category": "financial_loss", "id": "railways-2024-44", "year": 2024, "themes": []}, {"ref": "4.2(b)(iii)", "section": "4.2 Assets Management", "summary": "Communication towers operating since 2021 without assessment plans or rent collection.", "amount_rs": null, "since_year": 2021, "category": "financial_loss", "id": "railways-2024-45", "year": 2024, "themes": []}, {"ref": "4.3(a)", "section": "4.3 Losses and Damages", "summary": "Recoverable or write-off losses pending across hundreds of cases, many older than 10 years.", "amount_rs": 404477881, "since_year": null, "category": "financial_loss", "id": "railways-2024-46", "year": 2024, "themes": []}, {"ref": "4.3(b)", "section": "4.3 Losses and Damages", "summary": "Losses from auction, port fire and theft still carried in stores advance balance.", "amount_rs": 69150012, "since_year": 1991, "category": "financial_loss", "id": "railways-2024-47", "year": 2024, "themes": []}, {"ref": "4.4", "section": "4.4 Failure to provide answers to audit queries", "summary": "Twenty audit queries from 2023 onward remained unanswered at the stated date.", "amount_rs": null, "since_year": 2023, "category": "governance_hr", "id": "railways-2024-48", "year": 2024, "themes": ["railways-125"]}, {"ref": "4.5(a)", "section": "4.5 Management Weaknesses", "summary": "Fibre cable project began without feasibility study or agreement; rail signal cables damaged and unrecovered.", "amount_rs": null, "since_year": 2024, "category": "procurement", "id": "railways-2024-49", "year": 2024, "themes": []}, {"ref": "4.5(b)", "section": "4.5 Management Weaknesses", "summary": "Bell and light systems largely non-operational; monitoring contract cancelled and re-procured.", "amount_rs": 78780000, "since_year": 2023, "category": "procurement", "id": "railways-2024-50", "year": 2024, "themes": []}, {"ref": "4.5(c)", "section": "4.5 Management Weaknesses", "summary": "Proposed IT system development not implemented due to insufficient IT staff and resources.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "railways-2024-51", "year": 2024, "themes": []}, {"ref": "4.5(d)", "section": "4.5 Management Weaknesses", "summary": "No planning for replacing Kelaniya bridge despite earlier study indicating usable life ended.", "amount_rs": null, "since_year": 2022, "category": "other", "id": "railways-2024-52", "year": 2024, "themes": []}, {"ref": "4.5(e)(i)", "section": "4.5 Management Weaknesses", "summary": "Late fees and bank interest paid on import clearance delays not recovered from responsible parties.", "amount_rs": 47116021, "since_year": 2020, "category": "financial_loss", "id": "railways-2024-53", "year": 2024, "themes": []}, {"ref": "4.5(e)(ii)", "section": "4.5 Management Weaknesses", "summary": "Closing stores stock grew steadily as purchases exceeded issues, without matching stock needs.", "amount_rs": 9075000000, "since_year": 2005, "category": "other", "id": "railways-2024-54", "year": 2024, "themes": []}, {"ref": "4.5(e)(iii)", "section": "4.5 Management Weaknesses", "summary": "Stock purchased without identifying needs; part of the balance unused for eight years.", "amount_rs": 246765997, "since_year": 2016, "category": "idle_assets", "id": "railways-2024-55", "year": 2024, "themes": []}, {"ref": "4.5(e)(iv)", "section": "4.5 Management Weaknesses", "summary": "Annual stock verification not carried out at 55 required locations.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "railways-2024-56", "year": 2024, "themes": ["railways-91"]}, {"ref": "5(a)", "section": "5. Human Resource Management", "summary": "Senior level posts 39% vacant, with 82 approved posts unfilled.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "railways-2024-57", "year": 2024, "themes": ["railways-94"]}, {"ref": "5(b)", "section": "5. Human Resource Management", "summary": "Tertiary level posts 85% vacant, with 383 approved posts unfilled.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "railways-2024-58", "year": 2024, "themes": []}, {"ref": "5(c)", "section": "5. Human Resource Management", "summary": "Secondary level posts 47% vacant, with 5,411 approved posts unfilled.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "railways-2024-59", "year": 2024, "themes": []}, {"ref": "5(d)", "section": "5. Human Resource Management", "summary": "Thousands of vacancies in engineering, supervisory and operational services affect daily railway operations.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "railways-2024-60", "year": 2024, "themes": []}, {"ref": "5(e)", "section": "5. Human Resource Management", "summary": "Primary level work aid staff exceed approved posts by 1,474, with no redeployment of surplus staff.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "railways-2024-61", "year": 2024, "themes": []}]}], "coverage": "script", "latest": 2024, "years": {"2017": {"findings": 81, "repeat_findings": 0, "rupees_at_risk": 10390341611, "late_accounts": false, "prev_section": false, "partial": false}, "2020": {"findings": 92, "repeat_findings": 12, "rupees_at_risk": 9726805125, "late_accounts": false, "prev_section": true, "partial": false}, "2022": {"findings": 118, "repeat_findings": 15, "rupees_at_risk": 2964573366, "late_accounts": true, "prev_section": true, "partial": false}, "2024": {"findings": 62, "repeat_findings": 13, "rupees_at_risk": 3327374859, "late_accounts": false, "prev_section": true, "partial": false}}, "measures": {"repeat_themes": 21, "themes_all_audits": 2, "repeat_share_latest": 0.21, "flagged_in_first": 12, "still_flagged_latest": 5, "every_audit": 2}}, {"id": "exams", "name": "Department of Examinations", "short": "Exams", "type": "department", "reports": [{"year": 2017, "opinion": "accountability as accounting officer rep", "prev_section": false, "late_accounts": false, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2017/Min_Dep/1_VIII/Head212Dept.ofExaminationsE.pdf", "findings": [{"ref": "2.1", "section": "Performance - Delay in Execution of Projects, Construction of the new Multipurpose Building", "summary": "Six-storey building construction was delayed, with no proper cost estimates, unsatisfactory progress, and about 5 years to operation.", "amount_rs": 63983383, "since_year": 2012, "category": "delays", "id": "exams-2017-0", "year": 2017, "themes": ["exams-106"]}, {"ref": "2.1(a)", "section": "Delay in Execution of Projects, Construction of the new Multipurpose Building", "summary": "A Rs.280 million assumed cost was submitted to Cabinet without preparing proper cost estimates for the building.", "amount_rs": 280000000, "since_year": 2012, "category": "other", "id": "exams-2017-1", "year": 2017, "themes": []}, {"ref": "2.1(b)", "section": "Delay in Execution of Projects, Construction of the new Multipurpose Building", "summary": "Cabinet approval was obtained without cost estimates, plans, or bids, using inaccurate information.", "amount_rs": 280000000, "since_year": 2012, "category": "other", "id": "exams-2017-2", "year": 2017, "themes": []}, {"ref": "2.1(c)", "section": "Delay in Execution of Projects, Construction of the new Multipurpose Building", "summary": "A comparative cost statement could not be prepared because no original cost estimate existed.", "amount_rs": null, "since_year": 2013, "category": "other", "id": "exams-2017-3", "year": 2017, "themes": []}, {"ref": "2.1(d)", "section": "Delay in Execution of Projects, Construction of the new Multipurpose Building", "summary": "Construction had not started by 2015; a Rs.615 million estimate was approved, and contracts followed 16 months later.", "amount_rs": 615000000, "since_year": 2015, "category": "delays", "id": "exams-2017-4", "year": 2017, "themes": []}, {"ref": "2.1(e)", "section": "Delay in Execution of Projects, Construction of the new Multipurpose Building", "summary": "Direct award without open bids aimed at speed, yet the building took nearly five years to become operational.", "amount_rs": null, "since_year": 2012, "category": "delays", "id": "exams-2017-5", "year": 2017, "themes": []}, {"ref": "2.1(f)", "section": "Delay in Execution of Projects, Construction of the new Multipurpose Building", "summary": "A survey plan was paid for but was not made available to Audit.", "amount_rs": 68544, "since_year": 2012, "category": "financial_loss", "id": "exams-2017-6", "year": 2017, "themes": []}, {"ref": "2.1(g)", "section": "Delay in Execution of Projects, Construction of the new Multipurpose Building", "summary": "Soil testing was paid twice due to inadequate first report and improper planning.", "amount_rs": 161375, "since_year": 2013, "category": "financial_loss", "id": "exams-2017-7", "year": 2017, "themes": []}, {"ref": "2.1(h)", "section": "Delay in Execution of Projects, Construction of the new Multipurpose Building", "summary": "The development licence expired in April 2017, and no evidence of an extension was provided.", "amount_rs": null, "since_year": 2016, "category": "delays", "id": "exams-2017-8", "year": 2017, "themes": []}, {"ref": "2.1(i)", "section": "Delay in Execution of Projects, Construction of the new Multipurpose Building", "summary": "The contractor took ten months after construction started to present its programme and schedule.", "amount_rs": null, "since_year": 2017, "category": "delays", "id": "exams-2017-9", "year": 2017, "themes": []}, {"ref": "2.1(j)", "section": "Delay in Execution of Projects, Construction of the new Multipurpose Building", "summary": "Ground floor works were not completed by the planned date of 31 December 2017.", "amount_rs": null, "since_year": 2017, "category": "delays", "id": "exams-2017-10", "year": 2017, "themes": []}, {"ref": "2.1(k)", "section": "Delay in Execution of Projects, Construction of the new Multipurpose Building", "summary": "Key project officers were present on site for very few days despite available capacity, contributing to delays.", "amount_rs": null, "since_year": 2017, "category": "delays", "id": "exams-2017-11", "year": 2017, "themes": []}, {"ref": "2.1(l)", "section": "Delay in Execution of Projects, Construction of the new Multipurpose Building", "summary": "Responsible officers missed many progress review meetings, contributing to missed construction targets.", "amount_rs": null, "since_year": 2017, "category": "delays", "id": "exams-2017-12", "year": 2017, "themes": []}, {"ref": "2.1(m)", "section": "Delay in Execution of Projects, Construction of the new Multipurpose Building", "summary": "Rs.63.98 million was paid, but physical progress was 12 per cent against an expected 26 per cent.", "amount_rs": 63983383, "since_year": 2017, "category": "delays", "id": "exams-2017-13", "year": 2017, "themes": ["exams-106"]}, {"ref": "2.2", "section": "Obtaining Supplies and Services through Procurement Process - Hire of Buses and Lorries for Confidential Documents", "summary": "Hire procurement for confidential document transport had multiple planning, bidding, and contract compliance problems.", "amount_rs": 15000000, "since_year": null, "category": "procurement", "id": "exams-2017-14", "year": 2017, "themes": []}, {"ref": "2.2(a)", "section": "Procurement on obtaining Buses and Lorries on Hire Basis", "summary": "The Rs.15 million procurement was not included in the 2017 Procurement Plan.", "amount_rs": 15000000, "since_year": 2017, "category": "procurement", "id": "exams-2017-15", "year": 2017, "themes": []}, {"ref": "2.2(b)", "section": "Procurement on obtaining Buses and Lorries on Hire Basis", "summary": "No bid security was obtained from bidders, contrary to the Procurement Guidelines.", "amount_rs": null, "since_year": 2016, "category": "procurement", "id": "exams-2017-16", "year": 2017, "themes": []}, {"ref": "2.2(c)", "section": "Procurement on obtaining Buses and Lorries on Hire Basis", "summary": "Some lorries used for document transport had running meters that were not in working order.", "amount_rs": null, "since_year": 2016, "category": "procurement", "id": "exams-2017-17", "year": 2017, "themes": []}, {"ref": "2.2(d)", "section": "Procurement on obtaining Buses and Lorries on Hire Basis", "summary": "The bidding documents did not specify the required bid validity period.", "amount_rs": null, "since_year": 2016, "category": "procurement", "id": "exams-2017-18", "year": 2017, "themes": []}, {"ref": "2.2(e)", "section": "Procurement on obtaining Buses and Lorries on Hire Basis", "summary": "Quotation submission criteria were unclear, so bidders lacked the information needed to prepare bids.", "amount_rs": null, "since_year": 2016, "category": "procurement", "id": "exams-2017-19", "year": 2017, "themes": []}, {"ref": "2.2(f)", "section": "Procurement on obtaining Buses and Lorries on Hire Basis", "summary": "The bus contract agreement lacked the required witness signatures from both parties.", "amount_rs": null, "since_year": 2016, "category": "procurement", "id": "exams-2017-20", "year": 2017, "themes": []}, {"ref": "2.2(g)", "section": "Procurement on obtaining Buses and Lorries on Hire Basis", "summary": "Bidding documents did not follow the approved Standard Bidding Document.", "amount_rs": null, "since_year": 2016, "category": "procurement", "id": "exams-2017-21", "year": 2017, "themes": []}, {"ref": "2.2(h)", "section": "Procurement on obtaining Buses and Lorries on Hire Basis", "summary": "Quotations did not state whether they included VAT, contrary to required separate VAT indication.", "amount_rs": null, "since_year": 2016, "category": "procurement", "id": "exams-2017-22", "year": 2017, "themes": []}, {"ref": "2.2(i)", "section": "Procurement on obtaining Buses and Lorries on Hire Basis", "summary": "Bid document fee of Rs.1,000 was charged, below the Rs.3,500 to Rs.12,500 range required.", "amount_rs": 1000, "since_year": 2016, "category": "procurement", "id": "exams-2017-23", "year": 2017, "themes": []}, {"ref": "2.2(j)", "section": "Procurement on obtaining Buses and Lorries on Hire Basis", "summary": "Committee member payments were overpaid by Rs.10,250 due to miscalculation.", "amount_rs": 10250, "since_year": null, "category": "financial_loss", "id": "exams-2017-24", "year": 2017, "themes": []}, {"ref": "2.3", "section": "Assets Management", "summary": "Land valued at Rs.630 million has not been vested in the Department despite being recorded as a non-current asset.", "amount_rs": 630000000, "since_year": null, "category": "other", "id": "exams-2017-25", "year": 2017, "themes": ["exams-101"]}, {"ref": "2.4", "section": "Commitments and Liabilities", "summary": "Commitments and liabilities in the statements were not recorded in the Department's Register of Liabilities.", "amount_rs": 60162351, "since_year": null, "category": "accounting_error", "id": "exams-2017-26", "year": 2017, "themes": []}, {"ref": "2.4(a)", "section": "Commitments and Liabilities", "summary": "Commitments of Rs.60.2 million and liabilities of Rs.9.2 million were missing from the Register of Liabilities.", "amount_rs": 60162351, "since_year": null, "category": "accounting_error", "id": "exams-2017-27", "year": 2017, "themes": []}, {"ref": "2.4(b)", "section": "Commitments and Liabilities", "summary": "Commitments exceeded the provisions for six objects by Rs.8.2 million, contrary to State Accounts Circular.", "amount_rs": 8200000, "since_year": 2017, "category": "non_compliance", "id": "exams-2017-28", "year": 2017, "themes": ["exams-160"]}, {"ref": "2.4(c)", "section": "Commitments and Liabilities", "summary": "Liabilities were understated by Rs.12,975,360 as at 31 December 2017.", "amount_rs": 12975360, "since_year": 2017, "category": "accounting_error", "id": "exams-2017-29", "year": 2017, "themes": []}, {"ref": "2.5(a)", "section": "Management Weaknesses - Methodology of selecting Examiners and its Independence", "summary": "No documented criteria or policy existed for selecting examiners or allocating examinations and answer scripts.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "exams-2017-30", "year": 2017, "themes": []}, {"ref": "2.5(b)(i)", "section": "Management Weaknesses - Independence of Correction of Answer Scripts", "summary": "Senior officers corrected most scripts in 16 examinations, raising concerns about workload and correction quality.", "amount_rs": 6111560, "since_year": 2017, "category": "governance_hr", "id": "exams-2017-31", "year": 2017, "themes": []}, {"ref": "2.5(b)(ii)", "section": "Management Weaknesses - Independence of Correction of Answer Scripts", "summary": "Most examiners for six examinations were departmental staff, and timely examiner changes were not made.", "amount_rs": null, "since_year": 2017, "category": "governance_hr", "id": "exams-2017-32", "year": 2017, "themes": []}, {"ref": "2.5(c)", "section": "Management Weaknesses - Preparation and Translation of Question Papers", "summary": "An officer prepared Financial Regulation question papers in 14 examinations, raising independence and confidentiality doubts.", "amount_rs": null, "since_year": 2017, "category": "governance_hr", "id": "exams-2017-33", "year": 2017, "themes": []}, {"ref": "2.5(d)(i)", "section": "Management Weaknesses - Conducting Establishment Examinations and Recruitments", "summary": "A Grade III recruitment examination was cancelled over irregularities and had to be re-held, after Rs.9 million spent.", "amount_rs": 9070053, "since_year": 2017, "category": "financial_loss", "id": "exams-2017-34", "year": 2017, "themes": []}, {"ref": "2.5(d)(ii)", "section": "Management Weaknesses - Conducting Establishment Examinations and Recruitments", "summary": "Rs.714,241 spent on recruitment for 43 vacancies, yet only six posts were filled.", "amount_rs": 714241, "since_year": 2016, "category": "financial_loss", "id": "exams-2017-35", "year": 2017, "themes": []}, {"ref": "2.5(d)(iii)", "section": "Management Weaknesses - Conducting Establishment Examinations and Recruitments", "summary": "Interviews for a Legal Officer post were held at cost, but no recruitment followed.", "amount_rs": 16360, "since_year": 2017, "category": "financial_loss", "id": "exams-2017-36", "year": 2017, "themes": []}, {"ref": "2.5(e)", "section": "Management Weaknesses - Certificates Branch", "summary": "Pre-1992 examination results were not computerized, so they cannot be verified or issued efficiently.", "amount_rs": null, "since_year": 1992, "category": "other", "id": "exams-2017-37", "year": 2017, "themes": ["exams-158"]}, {"ref": "2.6", "section": "Utilization of Provisions made by Parliament", "summary": "Rs.880 million (22.61%) of 2017 capital and recurrent provisions was not utilized, the highest savings in five years.", "amount_rs": 880000000, "since_year": 2013, "category": "other", "id": "exams-2017-38", "year": 2017, "themes": []}, {"ref": "2.6(a)", "section": "Appropriation Account - Non-utilization of Provisions", "summary": "Provisions for three objects went unused, with savings between 32 and 99 per cent.", "amount_rs": null, "since_year": 2017, "category": "other", "id": "exams-2017-39", "year": 2017, "themes": []}, {"ref": "2.6(b)", "section": "Appropriation Account - Non-utilization of Provisions", "summary": "After a Rs.700,000 transfer, 23 per cent of a Rs.1 million object's net provision was saved.", "amount_rs": 300000, "since_year": 2017, "category": "other", "id": "exams-2017-40", "year": 2017, "themes": []}, {"ref": "2.7(a)", "section": "Estimated and Actual Revenue", "summary": "Rs.50.4 million received July to December was credited to the wrong revenue head, not the examinations head.", "amount_rs": 50392882, "since_year": 2017, "category": "accounting_error", "id": "exams-2017-41", "year": 2017, "themes": []}, {"ref": "2.7(b)", "section": "Estimated and Actual Revenue", "summary": "Rs.2.5 million of prior-year examination revenue remained unrecovered as at 31 December 2017.", "amount_rs": 2513345, "since_year": null, "category": "unsettled_balances", "id": "exams-2017-42", "year": 2017, "themes": ["exams-159"]}, {"ref": "2.8(a)(i)", "section": "Advances to Public Officers Account - Loan Balances from Interdicted Officers", "summary": "Recovery inquiry for a Rs.443,320 loan from an officer interdicted in 2013 was still incomplete by June 2018.", "amount_rs": 443320, "since_year": 2013, "category": "unsettled_balances", "id": "exams-2017-43", "year": 2017, "themes": []}, {"ref": "2.8(a)(ii)", "section": "Advances to Public Officers Account - Loan Balances from Interdicted Officers", "summary": "Only Rs.8,000 of a loan was recovered over 8.5 years after the officer was interdicted in 2009.", "amount_rs": 33047, "since_year": 2009, "category": "unsettled_balances", "id": "exams-2017-44", "year": 2017, "themes": []}, {"ref": "2.8(b)", "section": "Advances to Public Officers Account - Loan Balances from Officers who Vacated Service", "summary": "Loans of Rs.115,351 from three officers who left service between 1995 and 2008 remain unsettled.", "amount_rs": 115351, "since_year": 1995, "category": "unsettled_balances", "id": "exams-2017-45", "year": 2017, "themes": []}, {"ref": "2.9", "section": "Imprest Account", "summary": "Large month-end imprest savings resulted from obtaining imprests above expenditure needs, showing poor budgetary control.", "amount_rs": 451960347, "since_year": 2017, "category": "other", "id": "exams-2017-46", "year": 2017, "themes": []}, {"ref": "2.10.1(a)(i)", "section": "Non-compliance with Laws, Rules and Regulations - Financial Regulation 142(1)(2)", "summary": "Fees for establishment examinations were charged after results were issued, contrary to Financial Regulation 142.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "exams-2017-47", "year": 2017, "themes": ["exams-103"]}, {"ref": "2.10.1(a)(ii)", "section": "Non-compliance with Laws, Rules and Regulations - Financial Regulation 177(1)", "summary": "173 cheques were banked two to fifteen days late, contrary to the daily banking requirement.", "amount_rs": 55604862, "since_year": null, "category": "non_compliance", "id": "exams-2017-48", "year": 2017, "themes": []}, {"ref": "2.10.1(a)(iii)", "section": "Non-compliance with Laws, Rules and Regulations - Financial Regulation 396(d)", "summary": "No action was taken on 465 stale cheques lapsed over six months in two bank accounts.", "amount_rs": 1869714, "since_year": null, "category": "non_compliance", "id": "exams-2017-49", "year": 2017, "themes": []}, {"ref": "2.10.1(b)", "section": "Non-compliance with Laws, Rules and Regulations - Circular PF/FS/Audit T38", "summary": "Unidentified debit and credit balances from October 2016 to November 2017 were not identified and adjusted.", "amount_rs": 515624, "since_year": 2016, "category": "unsettled_balances", "id": "exams-2017-50", "year": 2017, "themes": []}, {"ref": "2.10.2(a)", "section": "Non-compliance with Tax Requirements - Pay As You Earn Tax", "summary": "PAYE tax for 56 officers was under-computed, depriving the Government of tax revenue.", "amount_rs": 859673, "since_year": null, "category": "non_compliance", "id": "exams-2017-51", "year": 2017, "themes": []}, {"ref": "2.10.2(b)", "section": "Non-compliance with Tax Requirements - Pay As You Earn Tax", "summary": "Allowances earned by 56 officers were excluded from PAYE computation, contrary to the Inland Revenue circular.", "amount_rs": 12041570, "since_year": null, "category": "non_compliance", "id": "exams-2017-52", "year": 2017, "themes": []}, {"ref": "2.10.2(c)", "section": "Non-compliance with Tax Requirements - Pay As You Earn Tax", "summary": "Allowances for routine duties were treated as tax-exempt, despite Inland Revenue guidance that they are taxable.", "amount_rs": null, "since_year": 2012, "category": "non_compliance", "id": "exams-2017-53", "year": 2017, "themes": []}, {"ref": "2.10.2(d)", "section": "Non-compliance with Tax Requirements - Pay As You Earn Tax", "summary": "A fuel allowance of Rs.96,900 was wrongly treated as tax-exempt for one officer.", "amount_rs": 96900, "since_year": null, "category": "non_compliance", "id": "exams-2017-54", "year": 2017, "themes": []}, {"ref": "2.11.1", "section": "Human Resources Management - Approved Cadre, Actual Cadre and Expenditure on Personal Emoluments", "summary": "Cadre records show 116 vacancies and 56 excess staff, with personal emoluments of Rs.303.3 million spent.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "exams-2017-55", "year": 2017, "themes": ["exams-157"]}, {"ref": "2.11.1(i)", "section": "Human Resources Management - Approved Cadre", "summary": "The approved cadre still reflects 2000 requirements and was not adjusted to current needs.", "amount_rs": null, "since_year": 2000, "category": "governance_hr", "id": "exams-2017-56", "year": 2017, "themes": []}, {"ref": "2.11.1(ii)", "section": "Human Resources Management - Approved Cadre", "summary": "Needed increases of 80, 45 and 85 posts identified for 2017 were not decided or approved.", "amount_rs": null, "since_year": 2017, "category": "governance_hr", "id": "exams-2017-57", "year": 2017, "themes": []}, {"ref": "2.11.1(iii)", "section": "Human Resources Management - Approved Cadre", "summary": "56 employees were recruited beyond the approved cadre without proper approval.", "amount_rs": null, "since_year": 2017, "category": "governance_hr", "id": "exams-2017-58", "year": 2017, "themes": ["exams-102"]}, {"ref": "2.11.1(iv)", "section": "Human Resources Management - Approved Cadre", "summary": "23 officers remained in the same branch for over 10 years, contrary to the five-year internal transfer rule.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "exams-2017-59", "year": 2017, "themes": []}]}, {"year": 2020, "opinion": "qualified", "prev_section": false, "late_accounts": false, "url": "https://www.naosl.gov.lk/web/images/audit-reports/upload/2020/Min_Dep/1-xiii/Head212Department-of-ExaminationE.pdf", "findings": [{"ref": "1.6.1(a)", "section": "1.6.1 Statement of Financial Position", "summary": "Opening balances for 07 non-financial asset items differ from prior-year closing balances by Rs.118 million.", "amount_rs": 118280504, "since_year": null, "category": "accounting_error", "id": "exams-2020-0", "year": 2020, "themes": []}, {"ref": "1.6.1(b)", "section": "1.6.1 Statement of Financial Position", "summary": "A Turnkey Printer purchased for the Printing Division was omitted from the non-financial assets statement.", "amount_rs": 546264452, "since_year": null, "category": "accounting_error", "id": "exams-2020-1", "year": 2020, "themes": []}, {"ref": "2.1", "section": "2.1 Expenditure Management", "summary": "Full provisions for 04 expenditure objects were saved because estimates were not properly prepared from the 2020 budget.", "amount_rs": 129600000, "since_year": 2020, "category": "other", "id": "exams-2020-2", "year": 2020, "themes": []}, {"ref": "2.2", "section": "2.2 Arrears Revenue", "summary": "Examination fee arrears include amounts from 2018 and 2019 that remain unrecovered.", "amount_rs": 1509792, "since_year": 2018, "category": "unsettled_balances", "id": "exams-2020-3", "year": 2020, "themes": ["exams-159"]}, {"ref": "2.3", "section": "2.3 Deposits", "summary": "Deposits aged two to five years remain unsettled contrary to Financial Regulation 571.", "amount_rs": 4974354, "since_year": null, "category": "unsettled_balances", "id": "exams-2020-4", "year": 2020, "themes": []}, {"ref": "2.4(a)", "section": "2.4 Entered into Liabilities and Commitments", "summary": "2020 liabilities were settled in 2021 instead of within the year, contrary to State Accounts Circular rules.", "amount_rs": 13173163, "since_year": 2020, "category": "unsettled_balances", "id": "exams-2020-5", "year": 2020, "themes": ["exams-105"]}, {"ref": "2.4(b)", "section": "2.4 Entered into Liabilities and Commitments", "summary": "Amount owed to the Urban Development Authority for official quarters was left out of the liabilities register.", "amount_rs": 17820562, "since_year": null, "category": "accounting_error", "id": "exams-2020-6", "year": 2020, "themes": ["exams-104"]}, {"ref": "2.5(a)", "section": "2.5 Non-compliance with Laws, Rules and Regulations", "summary": "Liabilities exceeded savings for 08 expenditure objects, contrary to Financial Regulation 94(i).", "amount_rs": 10157120, "since_year": 2020, "category": "non_compliance", "id": "exams-2020-7", "year": 2020, "themes": ["exams-160"]}, {"ref": "2.5(b)", "section": "2.5 Non-compliance with Laws, Rules and Regulations", "summary": "Public exam question papers exposed externally were reused for a later candidate group the same day, breaching the Act.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "exams-2020-8", "year": 2020, "themes": []}, {"ref": "2.6(a)", "section": "2.6 Improper Transactions", "summary": "Revised examination fees approved in 2019 were not applied; payments continued under the old 2013 fee book.", "amount_rs": null, "since_year": 2013, "category": "non_compliance", "id": "exams-2020-9", "year": 2020, "themes": []}, {"ref": "2.6(b)", "section": "2.6 Improper Transactions", "summary": "Secret allowance was paid for 12 months although the entitlement covers a maximum of 6 months, causing an overpayment.", "amount_rs": 628456, "since_year": null, "category": "financial_loss", "id": "exams-2020-10", "year": 2020, "themes": ["exams-109"]}, {"ref": "3.1(a)", "section": "3.1 Activities in Contrary to the Main Functions", "summary": "Sabbath-day examinations have run for about 50 years without legal provision or required ministerial approval.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "exams-2020-11", "year": 2020, "themes": []}, {"ref": "3.1(b)", "section": "3.1 Activities in Contrary to the Main Functions", "summary": "O/L Science question papers were transported in a vehicle belonging to the applying institution.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "exams-2020-12", "year": 2020, "themes": []}, {"ref": "3.1(c)", "section": "3.1 Activities in Contrary to the Main Functions", "summary": "Outside persons were allowed into an exam centre to show religious content, contrary to a special instruction letter.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "exams-2020-13", "year": 2020, "themes": []}, {"ref": "3.1(d)", "section": "3.1 Activities in Contrary to the Main Functions", "summary": "Exam duty officers received double the stated fees in cash from an external institution, a practice dating back decades.", "amount_rs": null, "since_year": 1982, "category": "other", "id": "exams-2020-14", "year": 2020, "themes": []}, {"ref": "3.1(e)", "section": "3.1 Activities in Contrary to the Main Functions", "summary": "A 2019 special internal audit report on Sabbath exams was not reviewed and required corrective actions were not taken.", "amount_rs": null, "since_year": 2018, "category": "non_compliance", "id": "exams-2020-15", "year": 2020, "themes": []}, {"ref": "3.2", "section": "3.2 Delays in Performing of Projects", "summary": "The six-storied multi-purpose building remains incomplete past its February 2019 deadline despite large payments made in 2020.", "amount_rs": 564320835, "since_year": 2017, "category": "delays", "id": "exams-2020-16", "year": 2020, "themes": ["exams-106"]}, {"ref": "3.3", "section": "3.3 Annual Performance Report", "summary": "The draft Annual Performance Report was not submitted with the financial statements as required by the Public Finance Circular.", "amount_rs": null, "since_year": 2019, "category": "other", "id": "exams-2020-17", "year": 2020, "themes": ["exams-107"]}, {"ref": "3.4(a)", "section": "3.4 Procurements", "summary": "The Turnkey Printer bought for security was used for under 5 per cent of question papers, so its purpose was not achieved.", "amount_rs": 546264452, "since_year": null, "category": "procurement", "id": "exams-2020-18", "year": 2020, "themes": ["exams-108"]}, {"ref": "3.4(b)", "section": "3.4 Procurements", "summary": "The Wrapping Solution bought in 2018 to protect question papers has not been used since purchase.", "amount_rs": 8428637, "since_year": 2018, "category": "idle_assets", "id": "exams-2020-19", "year": 2020, "themes": ["exams-108"]}, {"ref": "3.4(c)", "section": "3.4 Procurements", "summary": "A UPS was omitted from procurement specifications, requiring extra spending of over Rs.7 million later.", "amount_rs": 7096000, "since_year": null, "category": "procurement", "id": "exams-2020-20", "year": 2020, "themes": []}, {"ref": "3.5", "section": "3.5 Losses and Damages", "summary": "No action has been taken on three accident losses recorded in the register of damages.", "amount_rs": 616740, "since_year": null, "category": "financial_loss", "id": "exams-2020-21", "year": 2020, "themes": []}, {"ref": "3.6(a)", "section": "3.6 Management Weaknesses", "summary": "Land valued at Rs.630 million is recorded in assets but has not been taken over by the Department.", "amount_rs": 630000000, "since_year": null, "category": "other", "id": "exams-2020-22", "year": 2020, "themes": ["exams-101"]}, {"ref": "3.6(b)", "section": "3.6 Management Weaknesses", "summary": "A solar power system was not sold to the CEB as a committee decided, due to unresolved capacity ambiguity.", "amount_rs": 28500000, "since_year": 2018, "category": "other", "id": "exams-2020-23", "year": 2020, "themes": []}, {"ref": "3.6(c)", "section": "3.6 Management Weaknesses", "summary": "Payments due to the Urban Development Authority for official quarters were not made, risking agreement penalties.", "amount_rs": 31700936, "since_year": 2020, "category": "unsettled_balances", "id": "exams-2020-24", "year": 2020, "themes": ["exams-104"]}, {"ref": "3.6(d)", "section": "3.6 Management Weaknesses", "summary": "The 2018 GIT examination results were unreleased by March 2021 despite Rs.128 million spent on the examination.", "amount_rs": 128359865, "since_year": 2018, "category": "delays", "id": "exams-2020-25", "year": 2020, "themes": []}, {"ref": "3.6(e)", "section": "3.6 Management Weaknesses", "summary": "Results of examinations held before 1992 could not be issued or confirmed online by June 2021.", "amount_rs": null, "since_year": null, "category": "delays", "id": "exams-2020-26", "year": 2020, "themes": ["exams-158"]}, {"ref": "04(a)", "section": "04. Human Resources Management", "summary": "82 casual staff received permanent-level pay without permanent appointments; Rs.553,381 remains unrecovered from leavers.", "amount_rs": 553381, "since_year": 2020, "category": "governance_hr", "id": "exams-2020-27", "year": 2020, "themes": []}, {"ref": "04(b)", "section": "04. Human Resources Management", "summary": "Fifteen employees were recruited on a casual basis in 2021, exceeding the approved number of posts.", "amount_rs": null, "since_year": 2021, "category": "governance_hr", "id": "exams-2020-28", "year": 2020, "themes": ["exams-102"]}, {"ref": "04(c)", "section": "04. Human Resources Management", "summary": "At year-end there were 152 vacancies, including 12 senior-level and 12 tertiary-level posts.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "exams-2020-29", "year": 2020, "themes": ["exams-157"]}]}, {"year": 2022, "opinion": "qualified", "prev_section": true, "late_accounts": false, "url": "https://www.naosl.gov.lk/web/images/audit-reports/upload/2022/mindepart/1-xxiv/Head212Department-of-ExaminationsE.pdf", "findings": [{"ref": "1.6.1(a)", "section": "1.6 Comments on Financial Statements - Accounting Deficiencies - Receipts of Revenue", "summary": "December 2021 receipts were recognised as 2022 revenue, overstating revenue in the cash flow and financial performance statements.", "amount_rs": 7111268, "since_year": 2021, "category": "accounting_error", "id": "exams-2022-0", "year": 2022, "themes": []}, {"ref": "1.6.1(b)(i)", "section": "1.6 Comments on Financial Statements - Property, Plant and Equipment", "summary": "Head Office land in Battaramulla was not taken over, yet it was shown in non-financial assets. This recommendation was not implemented from the prior year.", "amount_rs": 630000000, "since_year": 2021, "category": "accounting_error", "id": "exams-2022-1", "year": 2022, "themes": ["exams-101"]}, {"ref": "1.6.1(b)(ii)", "section": "1.6 Comments on Financial Statements - Property, Plant and Equipment", "summary": "Two Mahaweli-vested land parcels, transferred in 2020 and 2021, were not assessed or included in non-financial assets.", "amount_rs": null, "since_year": 2020, "category": "accounting_error", "id": "exams-2022-2", "year": 2022, "themes": []}, {"ref": "2.1(a)", "section": "2. Financial Review - Incurring Liabilities and Commitments", "summary": "A document-scanning contract lacked a formal agreement because the sample data was not checked, leaving commitments of Rs.14,205,500 outstanding.", "amount_rs": 14205500, "since_year": 2021, "category": "procurement", "id": "exams-2022-3", "year": 2022, "themes": []}, {"ref": "2.1(b)", "section": "2. Financial Review - Incurring Liabilities and Commitments", "summary": "Rs.7,591,878 owed to the Central Engineering Consultancy Bureau was omitted from liabilities because the invoice reached procurement late.", "amount_rs": 7591878, "since_year": null, "category": "unsettled_balances", "id": "exams-2022-4", "year": 2022, "themes": []}, {"ref": "2.1(c)", "section": "2. Financial Review - Incurring Liabilities and Commitments", "summary": "Rs.1,735,046 payable to the Urban Development Authority for official quarters was not shown as a liability.", "amount_rs": 1735046, "since_year": null, "category": "unsettled_balances", "id": "exams-2022-5", "year": 2022, "themes": ["exams-104"]}, {"ref": "2.2(i)", "section": "2. Financial Review - Non-compliance with Laws, Rules, and Regulations", "summary": "Required fuel consumption tests under Public Administration Circular 30/2016 were not conducted on vehicles.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "exams-2022-6", "year": 2022, "themes": []}, {"ref": "2.2(ii)", "section": "2. Financial Review - Non-compliance with Laws, Rules, and Regulations", "summary": "Liabilities were not settled within the financial year as required by State Accounts Circular 255/2017, due to delayed vouchers.", "amount_rs": 214685262, "since_year": null, "category": "non_compliance", "id": "exams-2022-7", "year": 2022, "themes": ["exams-105"]}, {"ref": "3.1", "section": "3. Operating Review - Planning", "summary": "An action plan and procurement plan were not prepared as required by Public Finance Circular 02/2020.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "exams-2022-8", "year": 2022, "themes": []}, {"ref": "3.2", "section": "3. Operating Review - Delays in Implementing Projects", "summary": "The six-storey multipurpose building contract, awarded in 2017, remained incomplete at 91 percent by end-2022 despite substantial payments.", "amount_rs": 564320835, "since_year": 2017, "category": "delays", "id": "exams-2022-9", "year": 2022, "themes": ["exams-106"]}, {"ref": "3.3", "section": "3. Operating Review - Projects without Progress Despite the Release of Funds", "summary": "Rs.32,965,888 paid in 2020 and 2021 for three official quarters had not yet secured ownership of the properties.", "amount_rs": 32965888, "since_year": 2020, "category": "delays", "id": "exams-2022-10", "year": 2022, "themes": []}, {"ref": "3.4", "section": "3. Operating Review - Annual Performance Report", "summary": "The annual performance report was not presented with the financial statements in the prescribed Guideline 14 format.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "exams-2022-11", "year": 2022, "themes": ["exams-107"]}, {"ref": "3.5", "section": "3. Operating Review - Securities of Government Officers", "summary": "Officers handling public money or cheques had not provided required security, and the Chief Accounting Officer had not decided the amount.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "exams-2022-12", "year": 2022, "themes": []}, {"ref": "3.6(a)", "section": "3. Operating Review - Uneconomic Transactions", "summary": "A Rs.546 million digital printer printed only 3.5 percent of question papers, and a Rs.8.4 million wrapping solution sat unused.", "amount_rs": 546264452, "since_year": 2018, "category": "idle_assets", "id": "exams-2022-13", "year": 2022, "themes": ["exams-108"]}, {"ref": "3.6(b)", "section": "3. Operating Review - Uneconomic Transactions", "summary": "A 2005 wire-stitching machine was withdrawn from use because papers fell off while it operated.", "amount_rs": null, "since_year": 2005, "category": "idle_assets", "id": "exams-2022-14", "year": 2022, "themes": []}, {"ref": "3.7(a)", "section": "3. Operating Review - Management Inefficiencies", "summary": "Rs.38.2 million remained receivable from nine institutions for examinations, with only a small portion recovered by mid-2023.", "amount_rs": 38203407, "since_year": null, "category": "unsettled_balances", "id": "exams-2022-15", "year": 2022, "themes": ["exams-159"]}, {"ref": "3.7(b)", "section": "3. Operating Review - Management Inefficiencies", "summary": "Results for ten examinations were issued in 2021 and 2022 without full fee payment or advance, and only two were recovered.", "amount_rs": null, "since_year": 2021, "category": "financial_loss", "id": "exams-2022-16", "year": 2022, "themes": ["exams-103"]}, {"ref": "3.7(c)", "section": "3. Operating Review - Management Inefficiencies", "summary": "Confidential allowance was paid for twelve months instead of the six-month maximum, resulting in overpayments requiring recovery.", "amount_rs": 628456, "since_year": null, "category": "financial_loss", "id": "exams-2022-17", "year": 2022, "themes": ["exams-109"]}, {"ref": "3.7(d)", "section": "3. Operating Review - Management Inefficiencies", "summary": "Amendments to names on examination certificates were not uploaded to the website as they were made.", "amount_rs": null, "since_year": null, "category": "other", "id": "exams-2022-18", "year": 2022, "themes": []}, {"ref": "3.7(e)", "section": "3. Operating Review - Management Inefficiencies", "summary": "A Rs.28.5 million solar system installed in 2018 lacks a maintenance agreement with the supplier after the free service period.", "amount_rs": 28500000, "since_year": 2018, "category": "procurement", "id": "exams-2022-19", "year": 2022, "themes": []}, {"ref": "4", "section": "4. Human Resource Management", "summary": "The department had 218 cadre vacancies at year-end 2022, including 173 at the secondary level, affecting essential posts.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "exams-2022-20", "year": 2022, "themes": ["exams-157"]}]}], "coverage": "full_review", "latest": 2022, "years": {"2017": {"findings": 60, "repeat_findings": 0, "rupees_at_risk": 13661510, "late_accounts": false, "prev_section": false, "partial": false}, "2020": {"findings": 30, "repeat_findings": 7, "rupees_at_risk": 61032078, "late_accounts": false, "prev_section": false, "partial": false}, "2022": {"findings": 21, "repeat_findings": 10, "rupees_at_risk": 585096315, "late_accounts": false, "prev_section": true, "partial": false}}, "measures": {"repeat_themes": 13, "themes_all_audits": 4, "repeat_share_latest": 0.476, "flagged_in_first": 8, "still_flagged_latest": 5, "every_audit": 4}}, {"id": "immigration", "name": "Department of Immigration and Emigration", "short": "Immigration", "type": "department", "reports": [{"year": 2017, "opinion": "no explicit opinion stated; accountabili", "prev_section": true, "late_accounts": false, "url": "https://www.naosl.gov.lk/web/images/audit-reports/upload/2017/Min_Dep/XXIV/Head-226Department-of-Immigration-and-Emigration-E.pdf", "findings": [{"ref": "2.1.1", "section": "2.1.1 Planning", "summary": "Action Plan was not prepared to ensure key functions, lacked prioritised activity plans and omitted revenue collection.", "amount_rs": null, "since_year": null, "category": "other", "id": "immigration-2017-0", "year": 2017, "themes": []}, {"ref": "2.1.2 (a)", "section": "2.1.2 Failure to Discharge Functions", "summary": "Only 20 of 31 planned key functions were discharged, leaving Rs. 319.5 million provision for undischarged functions.", "amount_rs": 319500000, "since_year": null, "category": "delays", "id": "immigration-2017-1", "year": 2017, "themes": []}, {"ref": "2.1.2 (b)", "section": "2.1.2 Failure to Discharge Functions", "summary": "No action was taken against 2,739 persons who stayed in Sri Lanka without a visa.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "immigration-2017-2", "year": 2017, "themes": []}, {"ref": "2.1.2 (c)", "section": "2.1.2 Failure to Discharge Functions", "summary": "7,308 of 21,342 dual citizenship applications through embassies (2015-2017) remained without certificates issued.", "amount_rs": null, "since_year": 2015, "category": "delays", "id": "immigration-2017-3", "year": 2017, "themes": []}, {"ref": "2.1.2 (d)", "section": "2.1.2 Failure to Discharge Functions", "summary": "5,823 of 17,273 citizenship applications (2015-2017, excluding embassies) had not been certified by end-2017.", "amount_rs": null, "since_year": 2015, "category": "delays", "id": "immigration-2017-4", "year": 2017, "themes": []}, {"ref": "2.1.2 (e)", "section": "2.1.2 Failure to Discharge Functions", "summary": "11,092 of 34,924 applications to register children born abroad (2015-2017) remained unregistered.", "amount_rs": null, "since_year": 2015, "category": "delays", "id": "immigration-2017-5", "year": 2017, "themes": []}, {"ref": "2.2 (a)(i)", "section": "2.2 Obtaining Supplies and Services through the Procurement Procedure", "summary": "Ten activities worth Rs. 248.5 million in the main Procurement Plan were not carried out.", "amount_rs": 248500000, "since_year": null, "category": "procurement", "id": "immigration-2017-6", "year": 2017, "themes": []}, {"ref": "2.2 (a)(ii)", "section": "2.2 Obtaining Supplies and Services through the Procurement Procedure", "summary": "Rs. 54.11 million was spent on two activities absent from both the Action Plan and Procurement Plan.", "amount_rs": 54110000, "since_year": null, "category": "procurement", "id": "immigration-2017-7", "year": 2017, "themes": []}, {"ref": "2.2 (b)(i)", "section": "2.2 Obtaining Supplies and Services through the Procurement Procedure", "summary": "Passports were purchased on Cabinet approval without competitive bidding required by Government Procurement Guidelines.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "immigration-2017-8", "year": 2017, "themes": []}, {"ref": "2.2 (b)(ii)", "section": "2.2 Obtaining Supplies and Services through the Procurement Procedure", "summary": "Purchases have been made through repeat orders under approvals obtained repeatedly since 2003.", "amount_rs": null, "since_year": 2003, "category": "procurement", "id": "immigration-2017-9", "year": 2017, "themes": []}, {"ref": "2.2 (b)(iii)", "section": "2.2 Obtaining Supplies and Services through the Procurement Procedure", "summary": "Bids worth Rs. 474,747 for dual citizenship certificate phases were called without specifying a minimum bidding period.", "amount_rs": 474747, "since_year": null, "category": "procurement", "id": "immigration-2017-10", "year": 2017, "themes": []}, {"ref": "2.2 (b)(iv)", "section": "2.2 Obtaining Supplies and Services through the Procurement Procedure", "summary": "Bids worth Rs. 1,076,091 for meals and printing across four stages were unsigned and not date-stamped, complicating selection.", "amount_rs": 1076091, "since_year": null, "category": "procurement", "id": "immigration-2017-11", "year": 2017, "themes": []}, {"ref": "2.2 (b)(v)", "section": "2.2 Obtaining Supplies and Services through the Procurement Procedure", "summary": "A Rs. 159,500 contract was awarded to a supplier whose bid was unsigned, favouring that supplier over others.", "amount_rs": 159500, "since_year": null, "category": "procurement", "id": "immigration-2017-12", "year": 2017, "themes": []}, {"ref": "2.3", "section": "2.3 Assets Management", "summary": "A Ministry of Tourism vehicle was used without being properly taken over by the Department.", "amount_rs": null, "since_year": null, "category": "other", "id": "immigration-2017-13", "year": 2017, "themes": []}, {"ref": "2.4 (a)(i)", "section": "2.4 Commitments and Liabilities", "summary": "Liabilities of Rs. 25.56 million exceeded provisions of Rs. 315.02 million for seven objects, contrary to circular.", "amount_rs": 25560000, "since_year": null, "category": "non_compliance", "id": "immigration-2017-14", "year": 2017, "themes": []}, {"ref": "2.4 (a)(ii)", "section": "2.4 Commitments and Liabilities", "summary": "Rs. 15,647,381 of uncertified works was recorded as liability without goods or services actually received.", "amount_rs": 15647381, "since_year": null, "category": "accounting_error", "id": "immigration-2017-15", "year": 2017, "themes": []}, {"ref": "2.5 (a)", "section": "2.5 Losses and Damages", "summary": "A Rs. 7.4 million vehicle totally lost in 2017 remained on the fixed asset register and was not recovered from insurance.", "amount_rs": 7400000, "since_year": 2015, "category": "financial_loss", "id": "immigration-2017-16", "year": 2017, "themes": []}, {"ref": "2.5 (b)", "section": "2.5 Losses and Damages", "summary": "Unused blank passports worth about Rs. 9 million were not recorded in stock books and remained idle for over ten years.", "amount_rs": 9000000, "since_year": 2003, "category": "idle_assets", "id": "immigration-2017-17", "year": 2017, "themes": []}, {"ref": "3.6.1 (c)", "section": "2.6 Unresolved Audit Paragraphs", "summary": "Overtime and allowances continued to be paid to incentive scheme officers, which the earlier audit report prohibited.", "amount_rs": null, "since_year": 2016, "category": "governance_hr", "id": "immigration-2017-18", "year": 2017, "themes": []}, {"ref": "3.9", "section": "2.6 Unresolved Audit Paragraphs", "summary": "Rs. 7.4 million vehicle lost in an accident was not recovered from the insurer as previously reported.", "amount_rs": 7400000, "since_year": 2016, "category": "financial_loss", "id": "immigration-2017-19", "year": 2017, "themes": []}, {"ref": "3.11", "section": "2.6 Unresolved Audit Paragraphs", "summary": "Previously reported raids and arrests of 2,789 persons staying without visa remain unresolved in the Department's records.", "amount_rs": null, "since_year": 2016, "category": "non_compliance", "id": "immigration-2017-20", "year": 2017, "themes": []}, {"ref": "2.7", "section": "2.7 Management Weaknesses", "summary": "Rs. 7.4 million leased vehicle totally lost in 2017; full insurance indemnity still not recovered as of October 2018.", "amount_rs": 7400000, "since_year": 2016, "category": "financial_loss", "id": "immigration-2017-21", "year": 2017, "themes": []}, {"ref": "2.8 (a)", "section": "2.8 Utilization of Provision Made by Parliament", "summary": "Short provisioning against a Rs. 2,116.23 million cost estimate left functions undone and Rs. 372.16 million saved.", "amount_rs": 372160000, "since_year": null, "category": "other", "id": "immigration-2017-22", "year": 2017, "themes": []}, {"ref": "2.8 (b)", "section": "2.8 Utilization of Provision Made by Parliament", "summary": "38 per cent of total provision, Rs. 55.7 million, was saved after feasibility and procurement activities were not completed.", "amount_rs": 55700000, "since_year": null, "category": "other", "id": "immigration-2017-23", "year": 2017, "themes": []}, {"ref": "2.8 (c)", "section": "2.8 Utilization of Provision Made by Parliament", "summary": "Process re-engineering allocation was cut from Rs. 10 million to Rs. 4 million without approval; only 22 per cent spent.", "amount_rs": 4000000, "since_year": null, "category": "governance_hr", "id": "immigration-2017-24", "year": 2017, "themes": []}, {"ref": "2.8 (d)", "section": "2.8 Utilization of Provision Made by Parliament", "summary": "Rs. 126.59 million planned for six activities was saved because those activities were not completed.", "amount_rs": 126590000, "since_year": null, "category": "delays", "id": "immigration-2017-25", "year": 2017, "themes": []}, {"ref": "2.8 (e)(i)", "section": "2.8 Utilization of Provision Made by Parliament", "summary": "Net provision of Rs. 117 million for two objects was entirely saved with no utilisation.", "amount_rs": 117000000, "since_year": null, "category": "other", "id": "immigration-2017-26", "year": 2017, "themes": []}, {"ref": "2.8 (e)(ii)", "section": "2.8 Utilization of Provision Made by Parliament", "summary": "Four activities funded with Rs. 421 million were not carried out, leaving 55 per cent of that provision unspent.", "amount_rs": 421000000, "since_year": null, "category": "delays", "id": "immigration-2017-27", "year": 2017, "themes": []}, {"ref": "2.9", "section": "2.9 Estimated and Actual Revenue", "summary": "Revenue of Rs. 15,298.92 million was collected against a revised estimate of Rs. 15,000 million, 102 per cent achieved.", "amount_rs": 15298920000, "since_year": null, "category": "other", "id": "immigration-2017-28", "year": 2017, "themes": []}, {"ref": "2.9 (a)(i)", "section": "2.9 Estimated and Actual Revenue", "summary": "Request to revise the revenue estimate from Rs. 17,000 million to Rs. 15,000 million lacked Treasury approval.", "amount_rs": 17000000000, "since_year": null, "category": "accounting_error", "id": "immigration-2017-29", "year": 2017, "themes": []}, {"ref": "2.9 (a)(ii)", "section": "2.9 Estimated and Actual Revenue", "summary": "Recoveries from overstaying persons differed from the cash book and computer system by Rs. 206,228.", "amount_rs": 206228, "since_year": null, "category": "accounting_error", "id": "immigration-2017-30", "year": 2017, "themes": []}, {"ref": "2.9 (a)(iii)", "section": "2.9 Estimated and Actual Revenue", "summary": "Merchant commission and TT fee accounted as revenue was Rs. 11,134,327 less than the approved amount for April-June 2017.", "amount_rs": 11134327, "since_year": null, "category": "accounting_error", "id": "immigration-2017-31", "year": 2017, "themes": []}, {"ref": "2.9 (a)(iv)", "section": "2.9 Estimated and Actual Revenue", "summary": "Rs. 924,021 in repayments was deducted from current-year revenue because letters were sent late.", "amount_rs": 924021, "since_year": null, "category": "delays", "id": "immigration-2017-32", "year": 2017, "themes": []}, {"ref": "2.10", "section": "2.10 Advances to Public Officers Account", "summary": "Advances account debit balance was Rs. 140.97 million against a Rs. 143 million maximum limit, within authorised limits.", "amount_rs": null, "since_year": null, "category": "other", "id": "immigration-2017-33", "year": 2017, "themes": []}, {"ref": "2.10 (recovery)", "section": "2.10 Advances to Public Officers Account", "summary": "Outstanding loan balances totalling Rs. 380,007 have remained unrecovered for one to fourteen years.", "amount_rs": 380007, "since_year": null, "category": "unsettled_balances", "id": "immigration-2017-34", "year": 2017, "themes": []}, {"ref": "2.11", "section": "2.11 General Deposits Account", "summary": "37 deposits totalling Rs. 414,852 lapsed over two years without action required by Financial Regulation 571.", "amount_rs": 414852, "since_year": null, "category": "unsettled_balances", "id": "immigration-2017-35", "year": 2017, "themes": []}, {"ref": "2.12", "section": "2.12 Operating Bank Accounts", "summary": "Unidentified bank receipts and payments lacked supporting schedules, with receipts of Rs. 93.2 million and payments of Rs. 251.3 million.", "amount_rs": 93218720, "since_year": null, "category": "accounting_error", "id": "immigration-2017-36", "year": 2017, "themes": []}, {"ref": "2.13.1 (a)(i)", "section": "2.13.1 Non-compliances with Laws, Rules, and Regulations", "summary": "Rs. 558,711 recovered from revenue was not dealt with as required under Financial Regulation 118(5).", "amount_rs": 558711, "since_year": null, "category": "non_compliance", "id": "immigration-2017-37", "year": 2017, "themes": []}, {"ref": "2.13.1 (a)(ii)", "section": "2.13.1 Non-compliances with Laws, Rules, and Regulations", "summary": "Refundable deposits lapsed after two years were credited to revenue late, on 17 February 2017, contrary to Regulation 571(c).", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "immigration-2017-38", "year": 2017, "themes": []}, {"ref": "2.13.1 (b)", "section": "2.13.1 Non-compliances with Laws, Rules, and Regulations", "summary": "Rs. 1,886,000 in allowances was paid to ineligible incentive scheme staff despite circulars prohibiting overtime and other allowances.", "amount_rs": 1886000, "since_year": 2017, "category": "non_compliance", "id": "immigration-2017-39", "year": 2017, "themes": []}, {"ref": "2.14 (a)", "section": "2.14 Human Resource Management", "summary": "223 vacancies existed, with personnel savings not linked to them, indicating the approved cadre was overestimated.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "immigration-2017-40", "year": 2017, "themes": []}, {"ref": "2.14 (b)", "section": "2.14 Human Resource Management", "summary": "Only Rs. 3.11 million of the Rs. 5.00 million staff training provision, 62 per cent, was utilised.", "amount_rs": 5000000, "since_year": null, "category": "governance_hr", "id": "immigration-2017-41", "year": 2017, "themes": []}]}, {"year": 2020, "opinion": "qualified", "prev_section": true, "late_accounts": false, "url": "https://www.naosl.gov.lk/web/images/audit-reports/upload/2020/Min_Dep/1-xxvi/Head226Department-of-Immigration-and-EmigrationE.pdf", "findings": [{"ref": "1.6.1", "section": "Revenue Receipts", "summary": "Foreign Missions passport revenue is not accurately recorded, and revenue reconciliation showed a difference over five months.", "amount_rs": 1051200, "since_year": null, "category": "accounting_error", "id": "immigration-2020-0", "year": 2020, "themes": []}, {"ref": "1.6.2", "section": "Reconciliation Statement of Advances to Public Officers' Account \"B\"", "summary": "Receivable balance differs from the individual classification summary, a problem reported before and dating from years earlier.", "amount_rs": 480794, "since_year": null, "category": "unsettled_balances", "id": "immigration-2020-1", "year": 2020, "themes": []}, {"ref": "1.6.3(a)", "section": "Property Plant and Equipment", "summary": "Opening balances and purchases of non-financial assets were not entered in the computerized asset record.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "immigration-2020-2", "year": 2020, "themes": []}, {"ref": "1.6.3(b)", "section": "Property Plant and Equipment", "summary": "Machinery and equipment balance differs between financial statements and computer record due to consumable items.", "amount_rs": 271301, "since_year": null, "category": "accounting_error", "id": "immigration-2020-3", "year": 2020, "themes": []}, {"ref": "1.6.3(c)", "section": "Property Plant and Equipment", "summary": "Treasury printouts and financial statements differ for building, machinery and other non-financial assets.", "amount_rs": 94656090, "since_year": null, "category": "accounting_error", "id": "immigration-2020-4", "year": 2020, "themes": []}, {"ref": "1.6.4", "section": "Non-maintenance of Documents and Registers", "summary": "The Department did not maintain a record of losses and damages as required by the Financial Regulations.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "immigration-2020-5", "year": 2020, "themes": []}, {"ref": "2.1", "section": "Imprest Management", "summary": "Unsettled sub-imprest balance in the accounts differs from the Treasury figure at year end.", "amount_rs": 316922, "since_year": 2020, "category": "unsettled_balances", "id": "immigration-2020-6", "year": 2020, "themes": []}, {"ref": "2.2", "section": "Revenue Management", "summary": "Actual revenue fell well short of the revised estimate, mainly due to COVID-19 closures and reduced passport and visa income.", "amount_rs": 2467339489, "since_year": 2020, "category": "financial_loss", "id": "immigration-2020-7", "year": 2020, "themes": []}, {"ref": "2.3(a)", "section": "Expenditure Management", "summary": "Initial cost estimates were inaccurate, with provisions raised repeatedly through F.R.66 transfers.", "amount_rs": null, "since_year": 2020, "category": "other", "id": "immigration-2020-8", "year": 2020, "themes": []}, {"ref": "2.3(b)", "section": "Expenditure Management", "summary": "Most capital expenditure provisions were spent in the final month, with little spending during the first eleven months.", "amount_rs": null, "since_year": 2020, "category": "delays", "id": "immigration-2020-9", "year": 2020, "themes": []}, {"ref": "2.4(a)", "section": "Entered into Liabilities and Commitments", "summary": "Liabilities for 2020 settled by March 2021 were not recorded in the Register of Liabilities.", "amount_rs": 6035178, "since_year": 2020, "category": "accounting_error", "id": "immigration-2020-10", "year": 2020, "themes": []}, {"ref": "2.4(b)", "section": "Entered into Liabilities and Commitments", "summary": "Liability values in the vote ledger and financial statements differ from payment vouchers across several expenditure objects.", "amount_rs": 10427218, "since_year": 2021, "category": "accounting_error", "id": "immigration-2020-11", "year": 2020, "themes": []}, {"ref": "2.5", "section": "Non-compliance with Laws, Rules and Regulations", "summary": "Information on non-financial assets purchased in 2020 was not submitted to the Comptroller General as required.", "amount_rs": 96190676, "since_year": 2020, "category": "non_compliance", "id": "immigration-2020-12", "year": 2020, "themes": []}, {"ref": "2.6", "section": "Operating Bank Accounts", "summary": "Unrealized dollar receipts in the current account, a Shroff sub-imprest, have remained unsettled since 2013.", "amount_rs": null, "since_year": 2013, "category": "unsettled_balances", "id": "immigration-2020-13", "year": 2020, "themes": []}, {"ref": "3.1", "section": "Planning", "summary": "The Annual Budget Estimate and Revenue Collection Plan were not included in the 2020 Action Plan as required.", "amount_rs": null, "since_year": 2020, "category": "other", "id": "immigration-2020-14", "year": 2020, "themes": []}, {"ref": "3.2", "section": "Failure to Perform Roles", "summary": "Rs. 10 million allocated for visa stickers in the 2020 Action Plan was not spent or started during the year.", "amount_rs": 10000000, "since_year": 2020, "category": "delays", "id": "immigration-2020-15", "year": 2020, "themes": []}, {"ref": "3.3", "section": "Other Observations", "summary": "Transfers and surcharges in the vote ledger cannot be clearly traced, and they differ from Treasury printouts.", "amount_rs": null, "since_year": 2020, "category": "accounting_error", "id": "immigration-2020-16", "year": 2020, "themes": []}, {"ref": "3.4", "section": "Procurements", "summary": "The Master and Detailed Procurement Plans lack procurement start dates and do not follow the required circulars.", "amount_rs": null, "since_year": 2020, "category": "procurement", "id": "immigration-2020-17", "year": 2020, "themes": []}, {"ref": "3.5(a)", "section": "Management Weaknesses", "summary": "Required photocopies were missing from 12 of 50 passport applications checked, and payment receipts were not attached.", "amount_rs": null, "since_year": 2020, "category": "non_compliance", "id": "immigration-2020-18", "year": 2020, "themes": []}, {"ref": "3.5(b)", "section": "Management Weaknesses", "summary": "Amounts owed by deceased, suspended and retired officers were not recovered.", "amount_rs": 150481, "since_year": null, "category": "unsettled_balances", "id": "immigration-2020-19", "year": 2020, "themes": ["immigration-110"]}, {"ref": "4", "section": "Human Resources Management", "summary": "Actual staff of 1040 was below the approved 1292, with 253 vacancies and one excess staff member.", "amount_rs": null, "since_year": 2020, "category": "governance_hr", "id": "immigration-2020-20", "year": 2020, "themes": []}]}, {"year": 2022, "opinion": "qualified", "prev_section": true, "late_accounts": false, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2022/mindepart/1-xxix/Head226Department-of-Immigration-and-EmigrationE.pdf", "findings": [{"ref": "1.6.1", "section": "1.6 Comments on Financial Statements", "summary": "Revenue statement wrongly included Rs. 44.5 million collected for other ministries and departments, contrary to State Accounts Guidelines.", "amount_rs": 44538163, "since_year": null, "category": "non_compliance", "id": "immigration-2022-0", "year": 2022, "themes": []}, {"ref": "1.6.2(a)", "section": "1.6.2 Accounting Deficiencies, (a) Receipt of Revenue", "summary": "Approved visa and passport fee estimate was disclosed incorrectly in the financial statements.", "amount_rs": 8730000000, "since_year": null, "category": "accounting_error", "id": "immigration-2022-1", "year": 2022, "themes": []}, {"ref": "1.6.2(b)", "section": "1.6.2 Accounting Deficiencies, (b) Reconciliation Statement on the Advances to Public Officers Account", "summary": "Advance account reconciliation difference remains unresolved, recurring since prior audits despite repeated reporting.", "amount_rs": 212192, "since_year": 2018, "category": "accounting_error", "id": "immigration-2022-2", "year": 2022, "themes": []}, {"ref": "1.6.2(c)", "section": "1.6.2 Accounting Deficiencies, (c) Non-maintenance of Registers and Books", "summary": "Retention money receipts were not recorded in the deposit ledger, which was not properly maintained.", "amount_rs": 1050419, "since_year": null, "category": "accounting_error", "id": "immigration-2022-3", "year": 2022, "themes": []}, {"ref": "2.1", "section": "2. Financial Review, 2.1 Revenue Management", "summary": "Tri-monthly revenue reports were not sent to the Fiscal Policy Director General within the required 15 days.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "immigration-2022-4", "year": 2022, "themes": []}, {"ref": "2.2", "section": "2. Financial Review, 2.2 Expenditure Management", "summary": "Additional postal provision was largely unused, with 39 per cent of the extra allocation saved at year end.", "amount_rs": 782278, "since_year": null, "category": "other", "id": "immigration-2022-5", "year": 2022, "themes": []}, {"ref": "2.3", "section": "2. Financial Review, 2.3 Incurring Liabilities and Commitments", "summary": "Liabilities and commitments were not reported daily to the CIGAS website as required by State Accounts Circular.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "immigration-2022-6", "year": 2022, "themes": []}, {"ref": "2.4(i)", "section": "2.4 Non-compliance with Laws, Rules and Regulations", "summary": "Summary statement of monthly deposits (Form General 71) was not presented to the Auditor General as required.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "immigration-2022-7", "year": 2022, "themes": []}, {"ref": "2.4(i)", "section": "2.4 Non-compliance with Laws, Rules and Regulations", "summary": "Monthly control accounts were not prepared in the deposit ledger, contrary to Financial Regulation 563(3).", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "immigration-2022-8", "year": 2022, "themes": []}, {"ref": "2.4(i)", "section": "2.4 Non-compliance with Laws, Rules and Regulations", "summary": "Liabilities from preceding years were not shown in Form General 138, so remaining balances cannot be identified.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "immigration-2022-9", "year": 2022, "themes": []}, {"ref": "2.4(i)", "section": "2.4 Non-compliance with Laws, Rules and Regulations", "summary": "Liabilities were not recorded on the left side of the votes ledger soon after being incurred, per Financial Regulation 447(4).", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "immigration-2022-10", "year": 2022, "themes": []}, {"ref": "2.4(ii)", "section": "2.4 Non-compliance with Laws, Rules and Regulations", "summary": "Incentive scheme was not reviewed annually or approved by the Director General as NSCC instructions require.", "amount_rs": null, "since_year": 2014, "category": "non_compliance", "id": "immigration-2022-11", "year": 2022, "themes": []}, {"ref": "2.5", "section": "2.5 Operating Bank Accounts", "summary": "Bank reconciliation showed unidentified payments, including items unidentified for over three months, without explanation.", "amount_rs": 2136922, "since_year": null, "category": "unsettled_balances", "id": "immigration-2022-12", "year": 2022, "themes": []}, {"ref": "3.1", "section": "3. Operating Review, 3.1 Delays in Implementing Projects", "summary": "Five projects scheduled for 2022 reached only 0-30 per cent physical progress and were not implemented on schedule.", "amount_rs": null, "since_year": null, "category": "delays", "id": "immigration-2022-13", "year": 2022, "themes": []}, {"ref": "3.2(a)", "section": "3. Operating Review, 3.2 Management Inefficiencies", "summary": "Distress loans receivable from deceased, retired and interdicted officers remained unrecovered at year end.", "amount_rs": 553237, "since_year": null, "category": "unsettled_balances", "id": "immigration-2022-14", "year": 2022, "themes": ["immigration-110"]}, {"ref": "3.2(b)", "section": "3. Operating Review, 3.2 Management Inefficiencies", "summary": "Loan balances of transferred officers took four to nine months to settle, contrary to Public Finance Circular.", "amount_rs": null, "since_year": null, "category": "delays", "id": "immigration-2022-15", "year": 2022, "themes": []}, {"ref": "3.2(c)", "section": "3. Operating Review, 3.2 Management Inefficiencies", "summary": "Chief Accounting Officer did not certify monthly reconciliation of department books with Treasury books, per Circular 256/2017.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "immigration-2022-16", "year": 2022, "themes": []}, {"ref": "3.2(d)", "section": "3. Operating Review, 3.2 Management Inefficiencies", "summary": "Head office has occupied leased premises since 2016 without a signed agreement, while large rentals were paid.", "amount_rs": 1947036851, "since_year": 2016, "category": "non_compliance", "id": "immigration-2022-17", "year": 2022, "themes": []}, {"ref": "3.2(e)", "section": "3. Operating Review, 3.2 Management Inefficiencies", "summary": "Banks and courier firms occupy building space without the department recovering any rent or fees from them.", "amount_rs": null, "since_year": null, "category": "financial_loss", "id": "immigration-2022-18", "year": 2022, "themes": []}, {"ref": "3.2(f)", "section": "3. Operating Review, 3.2 Management Inefficiencies", "summary": "Damaged, unfixed carpets were laid in office areas, and repair responsibility is unclear without an agreement.", "amount_rs": null, "since_year": null, "category": "other", "id": "immigration-2022-19", "year": 2022, "themes": []}, {"ref": "3.2(g)", "section": "3. Operating Review, 3.2 Management Inefficiencies", "summary": "Combined allowances were paid instead of duty allowances for nights spent at work in the first quarter.", "amount_rs": 5640908, "since_year": 2022, "category": "non_compliance", "id": "immigration-2022-20", "year": 2022, "themes": []}, {"ref": "3.2(h)", "section": "3. Operating Review, 3.2 Management Inefficiencies", "summary": "Email notices of passport deficiencies lacked evidence of sending, and no follow-up was taken on unanswered applicants.", "amount_rs": null, "since_year": null, "category": "other", "id": "immigration-2022-21", "year": 2022, "themes": []}, {"ref": "3.2(i)", "section": "3. Operating Review, 3.2 Management Inefficiencies", "summary": "2,160 dual citizenship applicants approved for payment have not paid, with no action beyond an automatic email.", "amount_rs": null, "since_year": 2015, "category": "financial_loss", "id": "immigration-2022-22", "year": 2022, "themes": []}, {"ref": "3.2(j)", "section": "3. Operating Review, 3.2 Management Inefficiencies", "summary": "Detainees escaped Welisara camp due to low walls and camera failure, and responsible officers have not acted.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "immigration-2022-23", "year": 2022, "themes": []}, {"ref": "3.2(k)", "section": "3. Operating Review, 3.2 Management Inefficiencies", "summary": "Civil Security officers do not count detainees daily, and the department has not taken on daily counts.", "amount_rs": null, "since_year": 2021, "category": "governance_hr", "id": "immigration-2022-24", "year": 2022, "themes": []}, {"ref": "3.2(l)", "section": "3. Operating Review, 3.2 Management Inefficiencies", "summary": "No register of detainees' personal belongings was kept, and agreed retention of prohibited items was not carried out.", "amount_rs": null, "since_year": 2021, "category": "non_compliance", "id": "immigration-2022-25", "year": 2022, "themes": []}, {"ref": "3.2(m)", "section": "3. Operating Review, 3.2 Management Inefficiencies", "summary": "Agreed security for detainees taken outside the camp was not provided by the Civil Security Department.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "immigration-2022-26", "year": 2022, "themes": []}, {"ref": "4(a)", "section": "4. Human Resource Management", "summary": "Actual cadre was 1,040 against 1,292 approved, with 275 vacancies and 23 excess staff; some posts remain unfilled.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "immigration-2022-27", "year": 2022, "themes": []}, {"ref": "4(b)", "section": "4. Human Resource Management", "summary": "Crucial executive post of Controller (Investigations and Operations) has remained vacant for several years.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "immigration-2022-28", "year": 2022, "themes": []}]}], "coverage": "script", "latest": 2022, "years": {"2017": {"findings": 42, "repeat_findings": 0, "rupees_at_risk": 31994859, "late_accounts": false, "prev_section": true, "partial": false}, "2020": {"findings": 21, "repeat_findings": 0, "rupees_at_risk": 2468287686, "late_accounts": false, "prev_section": true, "partial": false}, "2022": {"findings": 29, "repeat_findings": 1, "rupees_at_risk": 2690159, "late_accounts": false, "prev_section": true, "partial": false}}, "measures": {"repeat_themes": 1, "themes_all_audits": 0, "repeat_share_latest": 0.034, "flagged_in_first": 0, "still_flagged_latest": 0, "every_audit": 0}}, {"id": "persons", "name": "Department for Registration of Persons", "short": "DRP", "type": "department", "reports": [{"year": 2017, "opinion": "", "prev_section": true, "late_accounts": false, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2017/Min_Dep/1_XXIII/Head-227-Department-of-Registration-of-Persons--E.pdf", "findings": [{"ref": "2.1", "section": "2.1 Performance - Planning", "summary": "Action plan omitted revenue collection and annual imprest requirement plans.", "amount_rs": null, "since_year": null, "category": "other", "id": "persons-2017-0", "year": 2017, "themes": []}, {"ref": "2.2(a)", "section": "2.2 Commitments and Liabilities", "summary": "Liability exceeding budget provisions for two objects was not brought to account, contrary to circular.", "amount_rs": 1160000, "since_year": null, "category": "non_compliance", "id": "persons-2017-1", "year": 2017, "themes": ["persons-111"]}, {"ref": "2.2(b)", "section": "2.2 Commitments and Liabilities", "summary": "Liability for expenditure code 226-1-2-1201 exceeded the 50 per cent limit of the preceding three years.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "persons-2017-2", "year": 2017, "themes": []}, {"ref": "2016 3.7 (a)", "section": "2.3 Audit Paragraphs not been Resolved", "summary": "Personal Data Directory, flagged in the 2016 report, has still not been prepared.", "amount_rs": null, "since_year": 2016, "category": "other", "id": "persons-2017-3", "year": 2017, "themes": []}, {"ref": "2016 3.7 (d)(i)(ii)(iii)", "section": "2.3 Audit Paragraphs not been Resolved", "summary": "Two identity cards issued to one person and one number assigned to two persons remain unresolved.", "amount_rs": null, "since_year": 2016, "category": "accounting_error", "id": "persons-2017-4", "year": 2017, "themes": []}, {"ref": "2016 3.8", "section": "2.3 Audit Paragraphs not been Resolved", "summary": "Card wastage flagged in the 2016 report remains unresolved.", "amount_rs": null, "since_year": 2016, "category": "financial_loss", "id": "persons-2017-5", "year": 2017, "themes": []}, {"ref": "2.4 (a)", "section": "2.4 Management Weakness", "summary": "Legal Division completed applications differ from performance report by 297 (3,676 versus 3,379).", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "persons-2017-6", "year": 2017, "themes": []}, {"ref": "2.4 (b)", "section": "2.4 Management Weakness", "summary": "Printed smart cards were not fully polycarbonate, causing 24 per cent wastage of 31,754 cards.", "amount_rs": 2289890, "since_year": 2016, "category": "financial_loss", "id": "persons-2017-7", "year": 2017, "themes": []}, {"ref": "2.4 (b)", "section": "2.4 Management Weakness", "summary": "Printer contract of Rs 35.92 million was awarded without a valid performance guarantee, and preprinted cards were issued irregularly.", "amount_rs": 35920000, "since_year": 2016, "category": "procurement", "id": "persons-2017-8", "year": 2017, "themes": []}, {"ref": "2.4 (c)", "section": "2.4 Management Weakness", "summary": "Laboratory report for preprinted cards did not specify the polycarbonate percentage required by standards.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "persons-2017-9", "year": 2017, "themes": []}, {"ref": "2.4 (d)", "section": "2.4 Management Weakness", "summary": "National Personnel Information System representing every citizen's personal data has not been established or maintained.", "amount_rs": null, "since_year": null, "category": "other", "id": "persons-2017-10", "year": 2017, "themes": []}, {"ref": "2.4 (e)", "section": "2.4 Management Weakness", "summary": "No formal procedure for printing 47,000 old identity cards; laminating materials were stored insecurely.", "amount_rs": null, "since_year": null, "category": "other", "id": "persons-2017-11", "year": 2017, "themes": []}, {"ref": "2.5 (a)", "section": "2.5 Utilization of Provisions Authorized by Parliament", "summary": "Inaccurate budget estimates led to transfers of 6 to 63 per cent between objects.", "amount_rs": null, "since_year": null, "category": "other", "id": "persons-2017-12", "year": 2017, "themes": []}, {"ref": "2.5 (b)(i)", "section": "2.5 Utilization of Provisions Authorized by Parliament", "summary": "Net provision of Rs 200,000 under one object was saved in full without any utilization.", "amount_rs": 200000, "since_year": null, "category": "other", "id": "persons-2017-13", "year": 2017, "themes": []}, {"ref": "2.5 (b)(i)", "section": "2.5 Utilization of Provisions Authorized by Parliament", "summary": "Only Rs 292.28 million of Rs 1,000 million for the E-NIC project was used; 71 per cent was saved.", "amount_rs": 707720000, "since_year": null, "category": "other", "id": "persons-2017-14", "year": 2017, "themes": []}, {"ref": "2.5 (b)(ii)", "section": "2.5 Utilization of Provisions Authorized by Parliament", "summary": "Rs 9.85 million was over-provided for five objects, leaving Rs 5.14 million unused.", "amount_rs": 9850000, "since_year": null, "category": "other", "id": "persons-2017-15", "year": 2017, "themes": []}, {"ref": "2.5 (b)(iii)", "section": "2.5 Utilization of Provisions Authorized by Parliament", "summary": "Supplementary estimates of Rs 75.48 million, 10 per cent of annual estimate, were provided for ten objects.", "amount_rs": 75482000, "since_year": null, "category": "other", "id": "persons-2017-16", "year": 2017, "themes": []}, {"ref": "2.6", "section": "2.6 Estimated and Actual Revenue", "summary": "Revenue collected of Rs 289.79 million exceeded the Rs 240 million estimate by over 21 per cent.", "amount_rs": 289790000, "since_year": null, "category": "other", "id": "persons-2017-17", "year": 2017, "themes": []}, {"ref": "2.6", "section": "2.6 Estimated and Actual Revenue", "summary": "Stamp revenue differed between the computer system and departmental records.", "amount_rs": 371541, "since_year": null, "category": "accounting_error", "id": "persons-2017-18", "year": 2017, "themes": []}, {"ref": "2.7", "section": "2.7 Advances to Public Officers Account", "summary": "Outstanding loan balances carried forward for 2 to 14 years remain unrecovered, except for transferred officers.", "amount_rs": 317529, "since_year": null, "category": "unsettled_balances", "id": "persons-2017-19", "year": 2017, "themes": ["persons-118"]}, {"ref": "2.8.1", "section": "2.8 Non-compliance", "summary": "Seven special advances were given contrary to circulars, with Rs 4,000 outstanding at year end.", "amount_rs": 4000, "since_year": null, "category": "non_compliance", "id": "persons-2017-20", "year": 2017, "themes": []}]}, {"year": 2020, "opinion": "qualified", "prev_section": true, "late_accounts": false, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2020/Min_Dep/1-xxvi/Head227Department-for--Registration-of-PersonsE.pdf", "findings": [{"ref": "1.6.1(a)", "section": "1.6.1 Revenue Receipts", "summary": "Revenue differed from Divisional Secretariat revenue reports and Treasury printouts; unaccounted stamp income was adjusted twice.", "amount_rs": 1543391, "since_year": null, "category": "accounting_error", "id": "persons-2020-0", "year": 2020, "themes": ["persons-119"]}, {"ref": "1.6.1(b)", "section": "1.6.1 Revenue Receipts", "summary": "Head Office fees in the cash book did not match Treasury computer printouts.", "amount_rs": 28900, "since_year": null, "category": "accounting_error", "id": "persons-2020-1", "year": 2020, "themes": []}, {"ref": "1.6.2(a)", "section": "1.6.2 Non-revenue Receipts", "summary": "Other receipts in the financial performance statement were omitted from the cash flow statement.", "amount_rs": 23574570, "since_year": null, "category": "accounting_error", "id": "persons-2020-2", "year": 2020, "themes": []}, {"ref": "1.6.2(b)", "section": "1.6.2 Non-revenue Receipts", "summary": "Electronic National Identity Card Project revenue was wrongly shown as other Heads' revenue in the cash flow statement.", "amount_rs": 2663573, "since_year": null, "category": "accounting_error", "id": "persons-2020-3", "year": 2020, "themes": []}, {"ref": "1.6.3(a)", "section": "1.6.3 Recurrent Expenditure", "summary": "Lease rent and local government taxes differed between the trial balance and the expenditure statement.", "amount_rs": 1064447, "since_year": null, "category": "accounting_error", "id": "persons-2020-4", "year": 2020, "themes": []}, {"ref": "1.6.3(b)", "section": "1.6.3 Recurrent Expenditure", "summary": "Surcharge values in expenditure summaries did not match the vote ledger.", "amount_rs": 98621, "since_year": null, "category": "accounting_error", "id": "persons-2020-5", "year": 2020, "themes": []}, {"ref": "1.6.4", "section": "1.6.4 Reconciliation Statement of Advances to Public Officers' Account", "summary": "Individual advance balances did not reconcile with control accounts due to errors in the advance B account.", "amount_rs": 2144, "since_year": 2014, "category": "accounting_error", "id": "persons-2020-6", "year": 2020, "themes": []}, {"ref": "1.6.5(a)", "section": "1.6.5 Deposits", "summary": "Deposit receipts in the financial statement differed from Treasury computer printouts.", "amount_rs": 5614887, "since_year": null, "category": "accounting_error", "id": "persons-2020-7", "year": 2020, "themes": []}, {"ref": "1.6.5(b)", "section": "1.6.5 Deposits", "summary": "Deposit receipts and payments in the general deposit account were misrecorded in the ACA 4 format and imprest adjustment account.", "amount_rs": 844257, "since_year": null, "category": "accounting_error", "id": "persons-2020-8", "year": 2020, "themes": []}, {"ref": "1.6.6", "section": "1.6.6 Property, Plant and Equipment", "summary": "Non-financial asset values changed between year-end 2019 and opening 2020 due to opening balance journal corrections.", "amount_rs": 31311460, "since_year": null, "category": "accounting_error", "id": "persons-2020-9", "year": 2020, "themes": []}, {"ref": "1.6.7(a)", "section": "1.6.7 Imprest Balance", "summary": "Expenditure incurred by other Departments in the imprest adjustment account differed from Treasury and trial balance figures.", "amount_rs": 580278866, "since_year": null, "category": "accounting_error", "id": "persons-2020-10", "year": 2020, "themes": []}, {"ref": "1.6.7(b)", "section": "1.6.7 Imprest Balance", "summary": "Expenditure on other Heads was adjusted in the imprest account at a higher amount than the trial balance.", "amount_rs": 92630107, "since_year": null, "category": "accounting_error", "id": "persons-2020-11", "year": 2020, "themes": []}, {"ref": "1.6.7(c)", "section": "1.6.7 Imprest Balance", "summary": "Advance account receipts and payments from other Departments were not adjusted in the imprest adjustment account.", "amount_rs": 7031393, "since_year": null, "category": "accounting_error", "id": "persons-2020-12", "year": 2020, "themes": []}, {"ref": "1.6.7(d)", "section": "1.6.7 Imprest Balance", "summary": "Revenue collected by other Departments was adjusted in the imprest account at a higher amount than recorded.", "amount_rs": 193911450, "since_year": null, "category": "accounting_error", "id": "persons-2020-13", "year": 2020, "themes": []}, {"ref": "2.1", "section": "2.1 Imprest Management", "summary": "Money remitted to the Treasury but not yet received was not shown as cash-in-transit in the financial position statement.", "amount_rs": 2888420, "since_year": null, "category": "accounting_error", "id": "persons-2020-14", "year": 2020, "themes": []}, {"ref": "2.2", "section": "2.2 Expenditure Management", "summary": "Savings of 20 to 100 percent were recorded on several expenditure objects due to COVID-19 related non-occurrence of expenses.", "amount_rs": null, "since_year": null, "category": "other", "id": "persons-2020-15", "year": 2020, "themes": []}, {"ref": "2.3(a)", "section": "2.3 Entered into Liabilities and Commitments", "summary": "Liabilities were entered into in four expenditure objects beyond approved provisions, contrary to circular and financial rules.", "amount_rs": 2742430, "since_year": null, "category": "non_compliance", "id": "persons-2020-16", "year": 2020, "themes": ["persons-111"]}, {"ref": "2.3(b)", "section": "2.3 Entered into Liabilities and Commitments", "summary": "Liabilities settled in 2021 for 2020 were omitted from the statement of commitments and liabilities.", "amount_rs": 3462815, "since_year": 2020, "category": "accounting_error", "id": "persons-2020-17", "year": 2020, "themes": []}, {"ref": "2.3(c)", "section": "2.3 Entered into Liabilities and Commitments", "summary": "Payment vouchers for 2021 liability settlements did not match vote ledger values in four expenditure objects.", "amount_rs": 162235, "since_year": 2021, "category": "accounting_error", "id": "persons-2020-18", "year": 2020, "themes": []}, {"ref": "2.3(d)", "section": "2.3 Entered into Liabilities and Commitments", "summary": "Register of Liabilities values did not match the corresponding payment vouchers.", "amount_rs": 5316575, "since_year": null, "category": "accounting_error", "id": "persons-2020-19", "year": 2020, "themes": []}, {"ref": "2.4", "section": "2.4 Non - compliance with Laws, Rules and Regulations", "summary": "Money collected by Grama Niladharis for identity cards was handed to Divisional Secretariats late in 141 instances.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "persons-2020-20", "year": 2020, "themes": []}, {"ref": "3.1(a)", "section": "3.1 Planning", "summary": "Action plan and approved revenue targets were not included in the Annual Budget Estimates 2020 as required by guidelines.", "amount_rs": null, "since_year": 2020, "category": "other", "id": "persons-2020-21", "year": 2020, "themes": []}, {"ref": "3.1(b)", "section": "3.1 Planning", "summary": "Actual expenses ran up to 392 percent above budget in some items, while other planned provisions were not spent.", "amount_rs": null, "since_year": 2020, "category": "other", "id": "persons-2020-22", "year": 2020, "themes": []}, {"ref": "3.2(a)", "section": "3.2 Other Observations", "summary": "Subsidies and transfers were recorded as personal emoluments and operating expenses in the cash flow statement.", "amount_rs": 4494476, "since_year": null, "category": "accounting_error", "id": "persons-2020-23", "year": 2020, "themes": []}, {"ref": "3.2(b)", "section": "3.2 Other Observations", "summary": "Cash flow expenditure on other Heads was overstated compared with the trial balance.", "amount_rs": 371668, "since_year": null, "category": "accounting_error", "id": "persons-2020-24", "year": 2020, "themes": []}, {"ref": "3.2(c)", "section": "3.2 Other Observations", "summary": "Recovery of advances in investing activities was understated in the cash flow statement, as only cash-basis amounts were recorded.", "amount_rs": 14508472, "since_year": null, "category": "accounting_error", "id": "persons-2020-25", "year": 2020, "themes": []}, {"ref": "3.2(d)", "section": "3.2 Other Observations", "summary": "Deposit receipts and payments in the cash flow statement covered only cash transactions, omitting most recorded credits and debits.", "amount_rs": 5612403, "since_year": null, "category": "accounting_error", "id": "persons-2020-26", "year": 2020, "themes": []}, {"ref": "3.3(a)", "section": "3.3 Procurements", "summary": "Procurement Plan figures for vehicles, machinery and maintenance were inconsistent, and maintenance spending exceeded plan by 74 percent.", "amount_rs": 34870000, "since_year": null, "category": "procurement", "id": "persons-2020-27", "year": 2020, "themes": []}, {"ref": "3.3(b)", "section": "3.3 Procurements", "summary": "Seventy-two units of 14 items were purchased without being included in the Revised Procurement Plan.", "amount_rs": 1273000, "since_year": 2020, "category": "procurement", "id": "persons-2020-28", "year": 2020, "themes": []}, {"ref": "3.3(c)", "section": "3.3 Procurements", "summary": "Forty-two units of six planned items were not purchased in 2020, and the procurement reports were not revised.", "amount_rs": 4080000, "since_year": 2020, "category": "procurement", "id": "persons-2020-29", "year": 2020, "themes": []}, {"ref": "3.4", "section": "3.4 Assets Management", "summary": "A financially leased vehicle remained with the lessor after its lease expired in 2019 and was not taken over.", "amount_rs": null, "since_year": 2019, "category": "idle_assets", "id": "persons-2020-30", "year": 2020, "themes": []}, {"ref": "3.5(a)", "section": "3.5 Management Inefficiencies", "summary": "Grama Niladhari summary reports on identity card charges were not submitted in 67 divisions of Kuliyapitiya Divisional Secretariat.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "persons-2020-31", "year": 2020, "themes": []}, {"ref": "3.5(b)", "section": "3.5 Management Inefficiencies", "summary": "Insurance expenses on two old vehicles rose during 2020 because they were insured at cost.", "amount_rs": 191535, "since_year": null, "category": "financial_loss", "id": "persons-2020-32", "year": 2020, "themes": []}, {"ref": "3.5(c)(i)", "section": "3.5 Management Inefficiencies", "summary": "Non-compliant purchase of one million pre-printed cards caused an estimated Rs. 94 million loss, with Rs. 56.49 million still unsettled.", "amount_rs": 94000000, "since_year": 2019, "category": "financial_loss", "id": "persons-2020-33", "year": 2020, "themes": []}, {"ref": "3.5(c)(ii)", "section": "3.5 Management Inefficiencies", "summary": "About five percent of identity cards printed in five months of 2020 contained errors.", "amount_rs": null, "since_year": 2020, "category": "other", "id": "persons-2020-34", "year": 2020, "themes": []}, {"ref": "3.5(d)", "section": "3.5 Management Inefficiencies", "summary": "Debts owed by five officers who died, were suspended or left service remained unrecovered.", "amount_rs": 269101, "since_year": null, "category": "unsettled_balances", "id": "persons-2020-35", "year": 2020, "themes": []}, {"ref": "4.1", "section": "4.1 Performing Services to the Public", "summary": "In 166 instances, identity card applications took one month to one year during initial processing stages, delaying public service.", "amount_rs": null, "since_year": null, "category": "delays", "id": "persons-2020-36", "year": 2020, "themes": []}, {"ref": "5(a)", "section": "5. Human Resources Management", "summary": "At year-end, 123 posts were vacant and 10 staff were in excess of the approved cadre.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "persons-2020-37", "year": 2020, "themes": ["persons-112"]}, {"ref": "5(b)", "section": "5. Human Resources Management", "summary": "Assistant Commissioner, Legal Officer and Translator posts remained vacant despite written notices to the Ministry in 2020 and 2021.", "amount_rs": null, "since_year": 2020, "category": "governance_hr", "id": "persons-2020-38", "year": 2020, "themes": ["persons-113"]}, {"ref": "5(c)", "section": "5. Human Resources Management", "summary": "Thirty-one Development Officer and 44 Management Services Officer posts stayed vacant, with no recruitment since 2018.", "amount_rs": null, "since_year": 2018, "category": "governance_hr", "id": "persons-2020-39", "year": 2020, "themes": []}]}, {"year": 2022, "opinion": "qualified", "prev_section": true, "late_accounts": false, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2022/mindepart/1-xxviii/Head227Department-for-Registration-of-PersonsE.pdf", "findings": [{"ref": "1.6.1(a)", "section": "1.6.1 Accounting Deficiencies", "summary": "Meals and entertainment costs for training were recorded under the meals and uniforms object code.", "amount_rs": 66090, "since_year": 2022, "category": "accounting_error", "id": "persons-2022-0", "year": 2022, "themes": []}, {"ref": "1.6.1(b)(i)", "section": "1.6.1 Accounting Deficiencies", "summary": "Opening balances of office equipment and computer accessories differ from closing 2021 values without disclosure.", "amount_rs": 189500, "since_year": 2022, "category": "accounting_error", "id": "persons-2022-1", "year": 2022, "themes": []}, {"ref": "1.6.1(b)(ii)", "section": "1.6.1 Accounting Deficiencies", "summary": "Assets issued to branch offices were wrongly shown as disposals in the non-financial assets statement.", "amount_rs": 2736660, "since_year": null, "category": "accounting_error", "id": "persons-2022-2", "year": 2022, "themes": []}, {"ref": "2.1", "section": "2.1 Management of Expenditure", "summary": "Funds transferred under F.R.66 for three objects were left largely unspent, with savings of 19 to 79 percent.", "amount_rs": 3488317, "since_year": 2022, "category": "other", "id": "persons-2022-3", "year": 2022, "themes": ["persons-120"]}, {"ref": "2.2(a)", "section": "2.2 Incurring Liabilities and Commitments", "summary": "Payment for 2020 card procurement from a private institute remained unsettled as of February 2023.", "amount_rs": 56492100, "since_year": 2020, "category": "unsettled_balances", "id": "persons-2022-4", "year": 2022, "themes": []}, {"ref": "2.2(b)", "section": "2.2 Incurring Liabilities and Commitments", "summary": "Total liabilities for a capital object exceeded its savings, leaving a shortfall beyond the provision.", "amount_rs": 38313882, "since_year": 2020, "category": "unsettled_balances", "id": "persons-2022-5", "year": 2022, "themes": []}, {"ref": "2.3(i) F.R. 571(1)", "section": "2.3 Non- compliance with laws, rules, regulations.", "summary": "No half-yearly register of lapsed deposits was prepared as required by Financial Regulations.", "amount_rs": 1195600, "since_year": null, "category": "non_compliance", "id": "persons-2022-6", "year": 2022, "themes": []}, {"ref": "2.3(i) F.R. 565(5)", "section": "2.3 Non- compliance with laws, rules, regulations.", "summary": "General deposit summaries were not submitted in the prescribed form as required by Financial Regulations.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "persons-2022-7", "year": 2022, "themes": []}, {"ref": "2.3(ii)", "section": "2.3 Non- compliance with laws, rules, regulations.", "summary": "Certified identity card applications were held over a month without being entered into the computer system.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "persons-2022-8", "year": 2022, "themes": []}, {"ref": "2.3(iii)", "section": "2.3 Non- compliance with laws, rules, regulations.", "summary": "Applications and money were delayed beyond circular deadlines in transfer from certifying officers to the Identity Card Division.", "amount_rs": null, "since_year": null, "category": "delays", "id": "persons-2022-9", "year": 2022, "themes": []}, {"ref": "3.1", "section": "3.1 Failure to Achieve the Expected Level of Output", "summary": "Key indicator for identity cards issued under normal service reached only 68 percent of its target.", "amount_rs": null, "since_year": null, "category": "other", "id": "persons-2022-10", "year": 2022, "themes": []}, {"ref": "3.2(a)", "section": "3.2 Assets Management", "summary": "Ten computers not recommended for disposal by the 2021 Board of Survey were shown as disposals this year.", "amount_rs": 881500, "since_year": 2018, "category": "accounting_error", "id": "persons-2022-11", "year": 2022, "themes": []}, {"ref": "3.2(b)", "section": "3.2 Assets Management", "summary": "Assets from the e-nic project were not separately identified or recorded in formal registers.", "amount_rs": null, "since_year": 2012, "category": "other", "id": "persons-2022-12", "year": 2022, "themes": []}, {"ref": "3.2(c)", "section": "3.2 Assets Management", "summary": "Project-provided items recorded by the project exceeded departmental records, leaving a shortage of assets.", "amount_rs": 3348915, "since_year": null, "category": "financial_loss", "id": "persons-2022-13", "year": 2022, "themes": []}, {"ref": "3.3", "section": "3.3 Uneconomic Transactions", "summary": "Unused stamped envelopes were sent to head office after postal charges rose, leaving them unused.", "amount_rs": 4298895, "since_year": 2022, "category": "financial_loss", "id": "persons-2022-14", "year": 2022, "themes": []}, {"ref": "3.4(a)", "section": "3.4 Management Weaknesses", "summary": "Erroneous identity cards were not counted separately by card type, so their cost could not be computed.", "amount_rs": null, "since_year": null, "category": "other", "id": "persons-2022-15", "year": 2022, "themes": []}, {"ref": "3.4(b)", "section": "3.4 Management Weaknesses", "summary": "Electricity bills for branch offices were paid from project funds rather than the Department's own vote.", "amount_rs": 5961205, "since_year": null, "category": "non_compliance", "id": "persons-2022-16", "year": 2022, "themes": []}, {"ref": "3.4(c)", "section": "3.4 Management Weaknesses", "summary": "A loan balance owed by an interdicted officer remained unrecovered at year end.", "amount_rs": 45413, "since_year": 2022, "category": "unsettled_balances", "id": "persons-2022-17", "year": 2022, "themes": ["persons-118"]}, {"ref": "3.4(d)", "section": "3.4 Management Weaknesses", "summary": "Five officers in the debtors and creditors register were missing from the register of transferred officers.", "amount_rs": null, "since_year": 2022, "category": "governance_hr", "id": "persons-2022-18", "year": 2022, "themes": []}, {"ref": "4(a)", "section": "4. Human Resource Management", "summary": "Actual staff cadre was 138 below the approved cadre, with many posts left vacant.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "persons-2022-19", "year": 2022, "themes": ["persons-112"]}, {"ref": "4(b)", "section": "4. Human Resource Management", "summary": "All approved posts for six positions, including Legal Officer and Translator, were left vacant.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "persons-2022-20", "year": 2022, "themes": ["persons-113"]}]}, {"year": 2024, "opinion": "qualified", "prev_section": true, "late_accounts": false, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2024/1-Min_Dep/1-XX/Head-227-Department-of-Registration-of-PersonE.pdf", "findings": [{"ref": "1.6.1(a)", "section": "1.6.1 Accounting Deficiencies", "summary": "Photography studio registration revenue was credited to another revenue head instead of the Department's own registration head.", "amount_rs": 6534356, "since_year": null, "category": "accounting_error", "id": "persons-2024-0", "year": 2024, "themes": []}, {"ref": "1.6.1(b)(i)", "section": "1.6.1 Accounting Deficiencies", "summary": "Vehicle KB-8577 was recorded twice in the fixed assets register, overstating non-financial assets.", "amount_rs": 3400000, "since_year": 2021, "category": "accounting_error", "id": "persons-2024-1", "year": 2024, "themes": []}, {"ref": "1.6.1(b)(ii)", "section": "1.6.1 Accounting Deficiencies", "summary": "Sixty-four items disposed of by auction in April 2024 were missing from the fixed assets record.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "persons-2024-2", "year": 2024, "themes": []}, {"ref": "1.6.1(b)(iii)", "section": "1.6.1 Accounting Deficiencies", "summary": "Two vans and a car registered to the Commissioner General were not entered into the Cigas accounting system.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "persons-2024-3", "year": 2024, "themes": []}, {"ref": "3.1", "section": "3.1 Revenue Management", "summary": "Revenue collected by other departments differed between Treasury printouts and the revenue progress report.", "amount_rs": 1419904, "since_year": null, "category": "accounting_error", "id": "persons-2024-4", "year": 2024, "themes": ["persons-119"]}, {"ref": "3.2(a)", "section": "3.2 Expenditure Management", "summary": "Total net provision was left largely unspent, with 30 per cent savings, mainly from cancelled card procurement and other objects.", "amount_rs": 867734297, "since_year": null, "category": "other", "id": "persons-2024-5", "year": 2024, "themes": ["persons-120"]}, {"ref": "3.2(b)", "section": "3.2 Expenditure Management", "summary": "Savings of 41 to 84 percent across five recurrent and one capital expenditure object indicate poor estimation.", "amount_rs": 764467077, "since_year": null, "category": "other", "id": "persons-2024-6", "year": 2024, "themes": []}, {"ref": "3.2(c)", "section": "3.2 Expenditure Management", "summary": "Provisions were transferred under Financial Regulation 66 because estimates were incomplete, with additional allocations of 32 to 117 percent.", "amount_rs": null, "since_year": null, "category": "other", "id": "persons-2024-7", "year": 2024, "themes": []}, {"ref": "4.1(a)", "section": "4.1 Non-achievement of expected output level", "summary": "Reported KPI for annual normal service applications and card issuance was 21 percent, but draft report showed 75-89 percent.", "amount_rs": null, "since_year": null, "category": "other", "id": "persons-2024-8", "year": 2024, "themes": []}, {"ref": "4.1(b)", "section": "4.1 Non-achievement of expected output level", "summary": "Applications awaiting national identity cards rose as pre-printed card stock ran short, with information letters issued instead.", "amount_rs": null, "since_year": 2024, "category": "delays", "id": "persons-2024-9", "year": 2024, "themes": []}, {"ref": "4.2", "section": "4.2 Other Observations", "summary": "Motorcycle issued to a former officer who left before five years was not recovered or written off, and not disclosed.", "amount_rs": 144920, "since_year": 2017, "category": "unsettled_balances", "id": "persons-2024-10", "year": 2024, "themes": []}, {"ref": "4.3", "section": "4.3 Procurements", "summary": "Technical Evaluation Committee member's agreement or disagreement was not recorded for purchase of 75 QR readers.", "amount_rs": 2025000, "since_year": 2024, "category": "procurement", "id": "persons-2024-11", "year": 2024, "themes": []}, {"ref": "4.4(a)", "section": "4.4 Management Weaknesses", "summary": "Identity information was verified for institutions without confirming that card holders' consent was properly obtained.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "persons-2024-12", "year": 2024, "themes": []}, {"ref": "4.4(b)", "section": "4.4 Management Weaknesses", "summary": "Outstanding distress and bicycle loan balance owed by an officer remained unrecovered for over ten years.", "amount_rs": 45413, "since_year": null, "category": "unsettled_balances", "id": "persons-2024-13", "year": 2024, "themes": ["persons-118"]}, {"ref": "5(a)", "section": "5. Human Resources Management", "summary": "Actual staff of 1,321 against approved cadre of 1,472 left 151 vacancies unfilled at year end.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "persons-2024-14", "year": 2024, "themes": ["persons-112"]}, {"ref": "5(b)", "section": "5. Human Resources Management", "summary": "Eight approved posts, including Commissioner General and Legal Officer, remained vacant at year end.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "persons-2024-15", "year": 2024, "themes": ["persons-113"]}]}], "coverage": "script", "latest": 2024, "years": {"2017": {"findings": 21, "repeat_findings": 0, "rupees_at_risk": 2607419, "late_accounts": false, "prev_section": true, "partial": false}, "2020": {"findings": 40, "repeat_findings": 1, "rupees_at_risk": 94460636, "late_accounts": false, "prev_section": true, "partial": false}, "2022": {"findings": 21, "repeat_findings": 3, "rupees_at_risk": 102499205, "late_accounts": false, "prev_section": true, "partial": false}, "2024": {"findings": 16, "repeat_findings": 5, "rupees_at_risk": 190333, "late_accounts": false, "prev_section": true, "partial": false}}, "measures": {"repeat_themes": 6, "themes_all_audits": 0, "repeat_share_latest": 0.312, "flagged_in_first": 2, "still_flagged_latest": 1, "every_audit": 0}}, {"id": "survey", "name": "Survey Department", "short": "Survey", "type": "department", "reports": [{"year": 2017, "opinion": "", "prev_section": true, "late_accounts": false, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2017/Min_Dep/1_XIII/Head288DepartmentofSurveysE.pdf", "findings": [{"ref": "2.1.1(a)", "section": "2.1.1 Planning", "summary": "Only 8 of 13 key functions were in the action plan, and expected spending for activity components was not shown.", "amount_rs": null, "since_year": null, "category": "other", "id": "survey-2017-0", "year": 2017, "themes": []}, {"ref": "2.1.1(b)", "section": "2.1.1 Planning", "summary": "Revenue collection targets and timelines were omitted from the department's action plan.", "amount_rs": null, "since_year": null, "category": "other", "id": "survey-2017-1", "year": 2017, "themes": []}, {"ref": "2.1.1(c)", "section": "2.1.1 Planning", "summary": "Provincial finance posts were placed under provincial Surveyors General instead of direct Director (Finance) supervision.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "survey-2017-2", "year": 2017, "themes": []}, {"ref": "2.2.2(a)", "section": "2.2.2 Expected Level of Output not Received", "summary": "Only 1,000 of 2,000 hectares of engineering surveys for statutory requirements were completed.", "amount_rs": null, "since_year": null, "category": "delays", "id": "survey-2017-3", "year": 2017, "themes": []}, {"ref": "2.2.2(b)", "section": "2.2.2 Expected Level of Output not Received", "summary": "Only 682 of 2,880 planned survey papers were included in the land information system.", "amount_rs": null, "since_year": null, "category": "delays", "id": "survey-2017-4", "year": 2017, "themes": []}, {"ref": "2.2.2(c)", "section": "2.2.2 Expected Level of Output not Received", "summary": "Only one of three planned long-term courses was held.", "amount_rs": null, "since_year": null, "category": "delays", "id": "survey-2017-5", "year": 2017, "themes": []}, {"ref": "2.2.2(d)", "section": "2.2.2 Expected Level of Output not Received", "summary": "Only 47,363 of 60,000 targeted parcel fabrics were completed.", "amount_rs": null, "since_year": null, "category": "delays", "id": "survey-2017-6", "year": 2017, "themes": []}, {"ref": "2.2.1(a)", "section": "2.2.1 Implementation of the Procurement Process", "summary": "Six precision level instruments costing Rs.8.9 million were bought on two quotations, without required five and without approval.", "amount_rs": 8900000, "since_year": null, "category": "procurement", "id": "survey-2017-7", "year": 2017, "themes": []}, {"ref": "2.2.1(b)", "section": "2.2.1 Implementation of the Procurement Process", "summary": "Ninety fingerprint machines were bought at Rs.1.9 million; maintenance costs were not taken into account, causing an excess of Rs.490,070.", "amount_rs": 490070, "since_year": null, "category": "procurement", "id": "survey-2017-8", "year": 2017, "themes": []}, {"ref": "2.2.1(c)", "section": "2.2.1 Implementation of the Procurement Process", "summary": "After cancelling a tender for printing machines, the department bought them via shopping at an overcost of Rs.1.22 million.", "amount_rs": 1220000, "since_year": null, "category": "procurement", "id": "survey-2017-9", "year": 2017, "themes": []}, {"ref": "2.2.1(d)", "section": "2.2.1 Implementation of the Procurement Process", "summary": "Bidding document sale closing dates were set improperly early, which restricted competitive bidder participation for Rs.4.90 million purchases.", "amount_rs": 4900000, "since_year": null, "category": "procurement", "id": "survey-2017-10", "year": 2017, "themes": []}, {"ref": "2.2.1(e)", "section": "2.2.1 Implementation of the Procurement Process", "summary": "Two officers' advances were used for purchases where lowest quotations were allegedly altered, raising doubts about higher prices paid.", "amount_rs": 245065, "since_year": null, "category": "procurement", "id": "survey-2017-11", "year": 2017, "themes": []}, {"ref": "2.3(a)(i)", "section": "2.3 Assets Management - Vehicle Utilisation", "summary": "Fifty-five vehicles were not serviced for over a year, increasing repair expenses compared with the previous year.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "survey-2017-12", "year": 2017, "themes": []}, {"ref": "2.3(a)(ii)", "section": "2.3 Assets Management - Vehicle Utilisation", "summary": "Fuel consumption in 104 vehicles was not checked as required by Public Administration Circular 30/2016.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "survey-2017-13", "year": 2017, "themes": []}, {"ref": "2.3(b)", "section": "2.3 Assets Management - Annual Board of Surveys", "summary": "Action was not taken on 1,459 shortages and 1,150 excesses, and required Form No.47 was not prepared.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "survey-2017-14", "year": 2017, "themes": []}, {"ref": "2.3(c)", "section": "2.3 Assets Management - Use of assets owned by other institutions", "summary": "Survey equipment bought for Rs.312 million and a Rs.82 million building were used without vesting from the Ministry of Lands.", "amount_rs": 312000000, "since_year": null, "category": "non_compliance", "id": "survey-2017-15", "year": 2017, "themes": ["survey-114"]}, {"ref": "2.4", "section": "2.4 Uneconomic Transactions", "summary": "A Rs.150,000 part payment for land parcel text database software was wasted after the purchase was abandoned.", "amount_rs": 150000, "since_year": null, "category": "financial_loss", "id": "survey-2017-16", "year": 2017, "themes": []}, {"ref": "2.5 (3.1)", "section": "2.5 Unresolved Audit Paragraphs", "summary": "Registers of electrical instruments and damages, flagged in the 2016 report, are still not maintained properly.", "amount_rs": null, "since_year": 2016, "category": "non_compliance", "id": "survey-2017-17", "year": 2017, "themes": []}, {"ref": "2.5 (3.4(a))", "section": "2.5 Unresolved Audit Paragraphs", "summary": "Non-recovery of government officers' loan balances, flagged in the 2016 report, remains unresolved.", "amount_rs": 4680000, "since_year": 2016, "category": "unsettled_balances", "id": "survey-2017-18", "year": 2017, "themes": ["survey-145"]}, {"ref": "2.5 (3.7(b))", "section": "2.5 Unresolved Audit Paragraphs", "summary": "The minimum daily land plot survey norm of 20 has not been increased despite the 2016 recommendation.", "amount_rs": null, "since_year": 2016, "category": "other", "id": "survey-2017-19", "year": 2017, "themes": ["survey-147"]}, {"ref": "2.5 (3.11(b))", "section": "2.5 Unresolved Audit Paragraphs", "summary": "695 survey field assistants are still employed on duties outside their assigned roles, flagged in 2016.", "amount_rs": null, "since_year": 2016, "category": "governance_hr", "id": "survey-2017-20", "year": 2017, "themes": []}, {"ref": "2.6(a)", "section": "2.6 Management Weaknesses", "summary": "The 20-norm daily survey standard was not revised despite advanced technology, while activity output rose 28 to 227 percent.", "amount_rs": null, "since_year": null, "category": "other", "id": "survey-2017-21", "year": 2017, "themes": ["survey-147"]}, {"ref": "2.6(b)", "section": "2.6 Management Weaknesses", "summary": "Vehicle accident damages of Rs.6.1 million across 65 cases over up to 28 years were neither recovered nor written off.", "amount_rs": 6100000, "since_year": null, "category": "financial_loss", "id": "survey-2017-22", "year": 2017, "themes": ["survey-154"]}, {"ref": "2.6(c)", "section": "2.6 Management Weaknesses", "summary": "Stock balance of Rs.3.34 million (61 percent) remained unused after 2015 purchases of drawing papers without proper needs assessment.", "amount_rs": 3340000, "since_year": 2015, "category": "idle_assets", "id": "survey-2017-23", "year": 2017, "themes": []}, {"ref": "2.6(d)", "section": "2.6 Management Weaknesses", "summary": "Thirteen vehicles were idle or underutilised for 2 to 6 years, and no removal or revenue action was taken.", "amount_rs": null, "since_year": null, "category": "idle_assets", "id": "survey-2017-24", "year": 2017, "themes": ["survey-155"]}, {"ref": "2.6(e)", "section": "2.6 Management Weaknesses", "summary": "Ninety-three laptops costing Rs.8.90 million were bought without recommended extra warranty and without required essential software.", "amount_rs": 8900000, "since_year": null, "category": "procurement", "id": "survey-2017-25", "year": 2017, "themes": []}, {"ref": "2.6(f)", "section": "2.6 Management Weaknesses", "summary": "Forty-four desktops costing Rs.4.55 million were bought without considering power efficiency, with specifications changed repeatedly.", "amount_rs": 4550000, "since_year": null, "category": "procurement", "id": "survey-2017-26", "year": 2017, "themes": []}, {"ref": "2.6(g)", "section": "2.6 Management Weaknesses", "summary": "20,091 survey orders from courts and Divisional Secretariats have remained unfulfilled since 2009.", "amount_rs": null, "since_year": 2009, "category": "delays", "id": "survey-2017-27", "year": 2017, "themes": ["survey-146"]}, {"ref": "2.7(a)", "section": "2.7 Value for Money Audit", "summary": "Rs.15.42 million spent on ArcGIS software from 2013 to 2017 was bought directly without quotations or proper technical evaluation.", "amount_rs": 15420000, "since_year": 2013, "category": "procurement", "id": "survey-2017-28", "year": 2017, "themes": []}, {"ref": "2.7(a)(iii)", "section": "2.7 Value for Money Audit", "summary": "Annual ArcGIS renewal and maintenance costs of Rs.4.73 million were not considered in procurement decisions.", "amount_rs": 4730000, "since_year": 2013, "category": "procurement", "id": "survey-2017-29", "year": 2017, "themes": []}, {"ref": "2.7(b)", "section": "2.7 Value for Money Audit", "summary": "Matara survey office and Katharagama circuit bungalow contracts totalling Rs.26.8 million were charged to current year provisions.", "amount_rs": 26800000, "since_year": null, "category": "procurement", "id": "survey-2017-30", "year": 2017, "themes": []}, {"ref": "2.7(b)(i)", "section": "2.7 Value for Money Audit", "summary": "Rs.482,864 was overpaid to the Matara survey office contractor beyond the work actually completed.", "amount_rs": 482864, "since_year": null, "category": "financial_loss", "id": "survey-2017-31", "year": 2017, "themes": []}, {"ref": "2.7(b)(ii)", "section": "2.7 Value for Money Audit", "summary": "Payments for undone work, excess quantities, and a duplicate beam payment at Katharagama totalled about Rs.972,885.", "amount_rs": 972885, "since_year": null, "category": "financial_loss", "id": "survey-2017-32", "year": 2017, "themes": []}, {"ref": "2.7(b)(iii)", "section": "2.7 Value for Money Audit", "summary": "Rs.95,080 spent on foundations for a cancelled three-foot lifting of the Matara survey office building was unnecessary.", "amount_rs": 95080, "since_year": null, "category": "financial_loss", "id": "survey-2017-33", "year": 2017, "themes": []}, {"ref": "2.7(b)(iv)", "section": "2.7 Value for Money Audit", "summary": "Katharagama bungalow shopping procurement lacked pre-bid meetings, public bidder notice, and transparent bid opening, and was used without a compliance certificate.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "survey-2017-34", "year": 2017, "themes": []}, {"ref": "2.4 (provisions)", "section": "2.4 Utilization of Provisions made available by parliament", "summary": "Over five years, savings reached Rs.403.07 million in 2017 alone, and Rs.360.58 million of excess provisions was unused across 32 objects.", "amount_rs": 360580000, "since_year": 2013, "category": "other", "id": "survey-2017-35", "year": 2017, "themes": []}, {"ref": "2.9", "section": "2.9 Utilization of provision made available by other Ministries", "summary": "Rs.21.57 million (9.8 percent) of Rs.220 million from the Land Ministry for Land Bank and Bimsaviya programmes was unused.", "amount_rs": 21570000, "since_year": null, "category": "other", "id": "survey-2017-36", "year": 2017, "themes": []}, {"ref": "2.9(a)", "section": "2.9 Utilization of provision made available by other Ministries", "summary": "Rs.23.05 million for high-speed optical cable was procured without the special bidding documents or National Procurement Agency guidance.", "amount_rs": 23050000, "since_year": null, "category": "procurement", "id": "survey-2017-37", "year": 2017, "themes": []}, {"ref": "2.9(b)", "section": "2.9 Utilization of provision made available by other Ministries", "summary": "One hundred laptops costing Rs.9.78 million lacked the spill-resistant keyboards specified, and six purchases were delayed.", "amount_rs": 9780000, "since_year": null, "category": "procurement", "id": "survey-2017-38", "year": 2017, "themes": []}, {"ref": "2.9(c)", "section": "2.9 Utilization of provision made available by other Ministries", "summary": "Rs.6 million was spent digitising ancient plans without a practical conservation and digitisation programme in place.", "amount_rs": 6000000, "since_year": null, "category": "other", "id": "survey-2017-39", "year": 2017, "themes": []}, {"ref": "2.9(d)", "section": "2.9 Utilization of provision made available by other Ministries", "summary": "Rs.103.56 million of Bimsaviya funds was used for general expenses, while Rs.400 million in incentives was paid with progress at 12 percent.", "amount_rs": 103560000, "since_year": 2008, "category": "financial_loss", "id": "survey-2017-40", "year": 2017, "themes": []}, {"ref": "2.6 (advances)", "section": "2.6 Advances to Public Officers' Account", "summary": "Outstanding advance balances of Rs.4,758,974, aged 1 to 35 years, were recovered weakly, with follow-up action inadequate.", "amount_rs": 4758974, "since_year": null, "category": "unsettled_balances", "id": "survey-2017-41", "year": 2017, "themes": ["survey-145"]}, {"ref": "2.11", "section": "2.11 General Deposit Accounts", "summary": "Deposits totalling Rs.3.2 million older than two years were not handled as required by Financial Regulation 571.", "amount_rs": 3200000, "since_year": null, "category": "unsettled_balances", "id": "survey-2017-42", "year": 2017, "themes": ["survey-153"]}, {"ref": "2.12", "section": "2.12 Non-maintenance of books and records", "summary": "Registers for electrical equipment, procurement committee attendance, and cash-handling officers' security were not maintained.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "survey-2017-43", "year": 2017, "themes": ["survey-148"]}, {"ref": "2.13", "section": "2.13 Non-Compliance with Laws, Rules and Regulations", "summary": "Running charts for 22 officer vehicles and 265 pool vehicles were not presented to audit as required.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "survey-2017-44", "year": 2017, "themes": []}, {"ref": "2.14(a)", "section": "2.14 Human Resources Management", "summary": "Fifteen survey service officers, three field assistants, and one technician were irregularly released to other ministries.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "survey-2017-45", "year": 2017, "themes": []}, {"ref": "2.14(b)", "section": "2.14 Human Resources Management", "summary": "2,302 staff members received no training during the year.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "survey-2017-46", "year": 2017, "themes": []}, {"ref": "2.14(c)", "section": "2.14 Human Resources Management", "summary": "Fifty-four survey field assistants were assigned to non-survey duties such as peons, drivers, and watchers at head office.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "survey-2017-47", "year": 2017, "themes": []}, {"ref": "2.15", "section": "2.15 Activities Assigned in connection with Financial Control", "summary": "No register records the financial authority assigned to each officer under Financial Regulation 135.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "survey-2017-48", "year": 2017, "themes": []}, {"ref": "2.16", "section": "2.16 Placing of securities by Public Officers", "summary": "Thirty-seven shroffs handling department cash have not furnished securities as required by Financial Regulation 880.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "survey-2017-49", "year": 2017, "themes": ["survey-148"]}]}, {"year": 2020, "opinion": "qualified", "prev_section": true, "late_accounts": false, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2020/Min_Dep/1-xiii/Head288-Department-of-SurveyE.pdf", "findings": [{"ref": "1.6.1 (a)", "section": "1.6.1 Non-compliance with the Provisions of the Circulars on Financial Statements", "summary": "Completed building costs were not disclosed as non-financial assets, and work-in-progress balances from 2018 were carried forward incorrectly.", "amount_rs": 83236331, "since_year": 2018, "category": "accounting_error", "id": "survey-2020-0", "year": 2020, "themes": []}, {"ref": "1.6.1 (b)", "section": "1.6.1 Non-compliance with the Provisions of the Circulars on Financial Statements", "summary": "Cost of unfinished Badulla and Giritale office buildings was not disclosed in the 2020 financial statements.", "amount_rs": 36770240, "since_year": 2019, "category": "accounting_error", "id": "survey-2020-1", "year": 2020, "themes": []}, {"ref": "1.6.1 (c)", "section": "1.6.1 Non-compliance with the Provisions of the Circulars on Financial Statements", "summary": "Completed Polonnaruwa District Survey Office building was not disclosed in financial statements for 2017 to 2020.", "amount_rs": 13000000, "since_year": 2017, "category": "accounting_error", "id": "survey-2020-2", "year": 2020, "themes": []}, {"ref": "1.6.1 (d)", "section": "1.6.1 Non-compliance with the Provisions of the Circulars on Financial Statements", "summary": "Laptops, optical cables and scanning assets received under the Land Bank Project were not disclosed in financial statements.", "amount_rs": 37830000, "since_year": 2017, "category": "accounting_error", "id": "survey-2020-3", "year": 2020, "themes": []}, {"ref": "1.6.1 (e)", "section": "1.6.1 Non-compliance with the Provisions of the Circulars on Financial Statements", "summary": "Bare lands and buildings in several provinces had not been assessed or accounted for by year end.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "survey-2020-4", "year": 2020, "themes": []}, {"ref": "1.6.2 (a)", "section": "1.6.2 Statement of Financial Provision", "summary": "Unexplained difference arose because prior-year non-financial asset balances were falsely carried forward as the opening balance.", "amount_rs": 84446460, "since_year": null, "category": "accounting_error", "id": "survey-2020-5", "year": 2020, "themes": []}, {"ref": "1.6.2 (b)", "section": "1.6.2 Statement of Financial Provision", "summary": "Two leased motor vehicles were given to the Lands Commissioner General before their lease term ended.", "amount_rs": null, "since_year": 2014, "category": "non_compliance", "id": "survey-2020-6", "year": 2020, "themes": []}, {"ref": "1.6.3", "section": "1.6.3 Deposits", "summary": "Unexplained difference between deposit account statement and Treasury printout, partly from unclosed 2015 general deposit account.", "amount_rs": 47069, "since_year": 2015, "category": "accounting_error", "id": "survey-2020-7", "year": 2020, "themes": []}, {"ref": "1.6.4 (a)", "section": "1.6.4 Reconciliation Statement on Advances to Public Officers' Account", "summary": "Unidentified difference between age analysis total and individual balances of Advances to Public Officers' Account.", "amount_rs": 766064, "since_year": null, "category": "unsettled_balances", "id": "survey-2020-8", "year": 2020, "themes": []}, {"ref": "1.6.4 (b)", "section": "1.6.4 Reconciliation Statement on Advances to Public Officers' Account", "summary": "Difference between total individual balances and the departmental control account balance remains unexplained.", "amount_rs": 200450, "since_year": null, "category": "unsettled_balances", "id": "survey-2020-9", "year": 2020, "themes": []}, {"ref": "1.6.5", "section": "1.6.5 Failure to Maintain Documents and Registers", "summary": "Register of Securities for officers in charge of finance was not maintained as required by Financial Regulations.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "survey-2020-10", "year": 2020, "themes": ["survey-148"]}, {"ref": "1.6.6", "section": "1.6.6 Lack of Evidence for Audit", "summary": "Ownership deeds and legal documents for lands and buildings were not submitted for audit.", "amount_rs": 5689000000, "since_year": null, "category": "non_compliance", "id": "survey-2020-11", "year": 2020, "themes": []}, {"ref": "2.1", "section": "2. Financial Review - 2.1 Expenditure Management", "summary": "Significant savings of 54 to 99 percent in five capital expenditure objects, attributed to the Covid epidemic.", "amount_rs": 19969466, "since_year": null, "category": "other", "id": "survey-2020-12", "year": 2020, "themes": []}, {"ref": "2.2", "section": "2. Financial Review - 2.2 Entered into Liabilities and Commitments", "summary": "Liabilities in eight expenditure objects exceeded available savings, breaching the requirement not to exceed provisions.", "amount_rs": 15846671, "since_year": null, "category": "non_compliance", "id": "survey-2020-13", "year": 2020, "themes": []}, {"ref": "2.3", "section": "2. Financial Review - 2.3 Deposit Balances", "summary": "Deposit balances aged one to five years were not repaid or credited to revenue as required by F.R. 571(3).", "amount_rs": 3876018, "since_year": null, "category": "unsettled_balances", "id": "survey-2020-14", "year": 2020, "themes": ["survey-153"]}, {"ref": "3.1 (a)", "section": "3. Operating Review - 3.1 Assets Management", "summary": "Jeep and tractor with trailer recommended for condemnation and disposal remained unactioned by year end.", "amount_rs": null, "since_year": 2008, "category": "idle_assets", "id": "survey-2020-15", "year": 2020, "themes": ["survey-155"]}, {"ref": "3.1 (b)", "section": "3. Operating Review - 3.1 Assets Management", "summary": "Capital assets bought under Bim Saviya and buildings were used without formal acquisition by the Ministry of Lands.", "amount_rs": 312000000, "since_year": null, "category": "non_compliance", "id": "survey-2020-16", "year": 2020, "themes": ["survey-114"]}, {"ref": "3.2", "section": "3. Operating Review - 3.2 Losses and Damages", "summary": "Losses and damages balance brought forward remained unwritten off, including items dating five to thirty-one years.", "amount_rs": 7580614, "since_year": 1989, "category": "financial_loss", "id": "survey-2020-17", "year": 2020, "themes": ["survey-154"]}, {"ref": "3.3 (a)", "section": "3. Operating Review - 3.3 Management Weaknesses", "summary": "Fire extinguishers' active term expired by July 2020 and were not renewed; only part of the system has been restored.", "amount_rs": null, "since_year": 2020, "category": "other", "id": "survey-2020-18", "year": 2020, "themes": []}, {"ref": "3.3 (b)", "section": "3. Operating Review - 3.3 Management Weaknesses", "summary": "Investigation and Central Archive deficiencies, including ventilation, shelving, roof and leaks, were not rectified.", "amount_rs": null, "since_year": null, "category": "other", "id": "survey-2020-19", "year": 2020, "themes": []}, {"ref": "3.3 (c)", "section": "3. Operating Review - 3.3 Management Weaknesses", "summary": "Boundary stone procedures at three regional offices did not follow the Government Boundary Stones Ordinance requirements.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "survey-2020-20", "year": 2020, "themes": ["survey-156"]}, {"ref": "3.3 (d)", "section": "3. Operating Review - 3.3 Management Weaknesses", "summary": "29,105 survey orders remained incomplete at year end, including 27,932 pending since 2015 to 2019.", "amount_rs": null, "since_year": 2015, "category": "delays", "id": "survey-2020-21", "year": 2020, "themes": ["survey-146"]}, {"ref": "3.3 (e)", "section": "3. Operating Review - 3.3 Management Weaknesses", "summary": "Advances to Public Officers' B Account balances were outstanding, with a substantial portion exceeding five years.", "amount_rs": 10635305, "since_year": null, "category": "unsettled_balances", "id": "survey-2020-22", "year": 2020, "themes": ["survey-145"]}, {"ref": "4", "section": "4. Human Resources Management", "summary": "Staff vacancies totalling 116 posts, about 22 percent of approved staff, are disrupting management and core functions.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "survey-2020-23", "year": 2020, "themes": ["survey-149"]}]}, {"year": 2022, "opinion": "qualified (per section 1.2 heading); sec", "prev_section": true, "late_accounts": false, "url": "https://www.naosl.gov.lk/web/images/audit-reports/upload/2022/mindepart/1-XXXVIII/Head288Survey-DepartmentE.pdf", "findings": [{"ref": "2.1(a)", "section": "2.1 Revenue Management", "summary": "Half-yearly revenue returns for the Survey Department's revenue code were not submitted to the Fiscal Policy Department.", "amount_rs": 319568091, "since_year": null, "category": "non_compliance", "id": "survey-2022-0", "year": 2022, "themes": []}, {"ref": "2.1(b)", "section": "2.1 Revenue Management", "summary": "Half-yearly arrears returns were not sent to the Auditor General even by 30 April 2023.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "survey-2022-1", "year": 2022, "themes": []}, {"ref": "2.2", "section": "2.2 Incurring Commitments and Liabilities", "summary": "Liabilities of Rs. 45,917,092 were wrongly reported as commitments in the year-end statement.", "amount_rs": 45917092, "since_year": null, "category": "accounting_error", "id": "survey-2022-2", "year": 2022, "themes": []}, {"ref": "2.3", "section": "2.3 Responsibilities of the Accounting Officer", "summary": "Audit queries were not answered within the specified time, as required under the National Audit Act.", "amount_rs": null, "since_year": null, "category": "delays", "id": "survey-2022-3", "year": 2022, "themes": []}, {"ref": "2.4(a)(i)", "section": "2.4 Non-compliance with Laws, Rules and Regulations", "summary": "Polonnaruwa District Survey Office built over 1000 landmarks without written approval from the Provincial Surveyor General.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "survey-2022-4", "year": 2022, "themes": []}, {"ref": "2.4(a)(ii)", "section": "2.4 Non-compliance with Laws, Rules and Regulations", "summary": "Three divisional offices did not maintain proper landmark accounts or check daily balance materials as required.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "survey-2022-5", "year": 2022, "themes": ["survey-156"]}, {"ref": "2.4(b)", "section": "2.4 Non-compliance with Laws, Rules and Regulations", "summary": "Loan balances from interdicted and departed officers remain unrecovered, with most amounts older than five years.", "amount_rs": 5003491, "since_year": null, "category": "unsettled_balances", "id": "survey-2022-6", "year": 2022, "themes": ["survey-145"]}, {"ref": "3.1", "section": "3.1 Vision and Mission", "summary": "Surveyor workload norms set 16 years ago were not updated for modern techniques and equipment despite large equipment spending.", "amount_rs": 430000000, "since_year": 2007, "category": "other", "id": "survey-2022-7", "year": 2022, "themes": ["survey-147"]}, {"ref": "3.2", "section": "3.2 Non-performance of Duties", "summary": "Survey requests remained incomplete, with 22,676 activities (22.95 per cent) outstanding at year end.", "amount_rs": null, "since_year": null, "category": "delays", "id": "survey-2022-8", "year": 2022, "themes": ["survey-146"]}, {"ref": "3.3", "section": "3.3 Foreign Aid Projects", "summary": "A land information system project funded with Rs. 194.8 million was not implemented due to missing operational approval.", "amount_rs": 194800000, "since_year": null, "category": "delays", "id": "survey-2022-9", "year": 2022, "themes": []}, {"ref": "3.4(a)", "section": "3.4 Procurements", "summary": "GNSS equipment order was cancelled after supplier failure, and the Rs. 66 million deposit was returned to revenue.", "amount_rs": 66000000, "since_year": 2021, "category": "procurement", "id": "survey-2022-10", "year": 2022, "themes": []}, {"ref": "3.4(a)(i)", "section": "3.4 Procurements", "summary": "Procurement committee did not set dates for advertising, bid sales, and bid opening as the guidelines require.", "amount_rs": null, "since_year": 2021, "category": "procurement", "id": "survey-2022-11", "year": 2022, "themes": []}, {"ref": "3.4(a)(ii)", "section": "3.4 Procurements", "summary": "Bid opening records were incomplete and altered, with Yes/No fields unmarked and unclear corrections.", "amount_rs": null, "since_year": null, "category": "procurement", "id": "survey-2022-12", "year": 2022, "themes": []}, {"ref": "3.4(a)(iii)", "section": "3.4 Procurements", "summary": "Letters of credit were delayed 53 to 82 days, and the supplier's Rs. 6.6 million performance security was not encashed.", "amount_rs": 6600000, "since_year": 2021, "category": "procurement", "id": "survey-2022-13", "year": 2022, "themes": []}, {"ref": "3.4(b)", "section": "3.4 Procurements", "summary": "Vehicle repairs costing Rs. 904,090 were approved without the required Secretary to the Ministry approval.", "amount_rs": 904090, "since_year": 2021, "category": "procurement", "id": "survey-2022-14", "year": 2022, "themes": []}, {"ref": "3.5(a)", "section": "3.5 Assets Management", "summary": "Thirty Total Stations bought for Rs. 27.45 million were left idle for about a year before partial distribution.", "amount_rs": 27450000, "since_year": 2021, "category": "idle_assets", "id": "survey-2022-15", "year": 2022, "themes": []}, {"ref": "3.5(b)", "section": "3.5 Assets Management", "summary": "Girithale office and quarters, built for Rs. 42.3 million, have defects that were not corrected after handover.", "amount_rs": 42343300, "since_year": 2022, "category": "other", "id": "survey-2022-16", "year": 2022, "themes": []}, {"ref": "3.5(c)", "section": "3.5 Assets Management", "summary": "Kuchchaweli circuit bungalow has non-functional electrical circuits, air conditioners, and inadequate water supply.", "amount_rs": 12030000, "since_year": null, "category": "idle_assets", "id": "survey-2022-17", "year": 2022, "themes": []}, {"ref": "3.6(a)", "section": "3.6 Losses and Damages", "summary": "Unwritten-off losses of Rs. 6.76 million were not disclosed in the financial statements, some dating back decades.", "amount_rs": 6759035, "since_year": 1989, "category": "financial_loss", "id": "survey-2022-18", "year": 2022, "themes": ["survey-154"]}, {"ref": "3.6(b)", "section": "3.6 Losses and Damages", "summary": "Boundary stones were poorly stored and broken at Trincomalee, and losses were not recovered from responsible parties.", "amount_rs": null, "since_year": null, "category": "financial_loss", "id": "survey-2022-19", "year": 2022, "themes": []}, {"ref": "3.7(a)", "section": "3.7 Uneconomic Transactions", "summary": "A drone bought for Rs. 8.87 million failed repeatedly and was rendered ineffective, making it an uneconomic purchase.", "amount_rs": 8868900, "since_year": 2015, "category": "financial_loss", "id": "survey-2022-20", "year": 2022, "themes": []}, {"ref": "3.7(b)", "section": "3.7 Uneconomic Transactions", "summary": "Idle prefabricated camps incur annual electricity charges, and a Rs. 10,362 water reconnection was paid for one camp.", "amount_rs": 10362, "since_year": 2019, "category": "financial_loss", "id": "survey-2022-21", "year": 2022, "themes": []}, {"ref": "3.8", "section": "3.8 Failure in replying Audit Queries", "summary": "No reply was sent by 12 June 2023 to audit query on Galle Divisional Survey Office asset utilization.", "amount_rs": null, "since_year": 2022, "category": "delays", "id": "survey-2022-22", "year": 2022, "themes": []}, {"ref": "3.9(a)", "section": "3.9 Management Weaknesses", "summary": "Five divisional offices created their own register forms instead of using the standard departmental forms.", "amount_rs": null, "since_year": null, "category": "other", "id": "survey-2022-23", "year": 2022, "themes": []}, {"ref": "3.9(b)", "section": "3.9 Management Weaknesses", "summary": "Utility bills for official quarters remain in the names of former occupants and were not corrected.", "amount_rs": null, "since_year": null, "category": "other", "id": "survey-2022-24", "year": 2022, "themes": []}, {"ref": "4(a)", "section": "4. Human Resource Management", "summary": "Overall staff vacancies reached 24 per cent, with 1,763 posts unfilled across all cadre levels.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "survey-2022-25", "year": 2022, "themes": ["survey-149"]}, {"ref": "4(b)", "section": "4. Human Resource Management", "summary": "Accountant and Technology Officer posts in the Eastern Provincial Survey Office remain vacant.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "survey-2022-26", "year": 2022, "themes": []}, {"ref": "4(c)", "section": "4. Human Resource Management", "summary": "Trincomalee District Survey Office lacks a Technical and Administrative Officer, with duties covered by another officer.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "survey-2022-27", "year": 2022, "themes": []}]}, {"year": 2024, "opinion": "unqualified", "prev_section": true, "late_accounts": false, "url": "https://naosl.gov.lk/web/images/audit-reports/upload/2024/1-Min_Dep/1-XIII/Head288Survey-DepartmentE.pdf", "findings": [{"ref": "3.1(a)", "section": "3.1 Expenditure Management", "summary": "Rs 194.8m provision for the Integrated Land Information System went unspent, and net provisions across six recurrent objects were largely left unused.", "amount_rs": 194800000, "since_year": 2024, "category": "other", "id": "survey-2024-0", "year": 2024, "themes": []}, {"ref": "3.2(i)", "section": "3.2 Certifications to be made by the Accounting Officer", "summary": "Answers were not provided within required timeframes for 12 audit queries, owing to a slow multi-level referral process.", "amount_rs": null, "since_year": null, "category": "delays", "id": "survey-2024-1", "year": 2024, "themes": []}, {"ref": "3.3(a)(i)", "section": "3.3 Non-compliance with Laws, Rules and Regulations", "summary": "Vehicle accident preliminary and full reports exceeded the time limits set by Financial Regulations 104(3) and 104(4).", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "survey-2024-2", "year": 2024, "themes": []}, {"ref": "3.3(a)(ii)", "section": "3.3 Non-compliance with Laws, Rules and Regulations", "summary": "One officer at Kurunegala handled cash, cheques, cash book and bank reconciliation, breaching segregation rules; four officers exceed approved posts.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "survey-2024-3", "year": 2024, "themes": []}, {"ref": "3.3(b)", "section": "3.3 Non-compliance with Laws, Rules and Regulations", "summary": "Bibila Regional Office attendance register was filled in by non-field staff, with blank lines and perfunctory signatures.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "survey-2024-4", "year": 2024, "themes": []}, {"ref": "3.3(c)", "section": "3.3 Non-compliance with Laws, Rules and Regulations", "summary": "Rs 387,217 in overdue loans from four officers who left service remains unrecovered, with Rs 327,216 overdue for 5-10 years.", "amount_rs": 387217, "since_year": null, "category": "unsettled_balances", "id": "survey-2024-5", "year": 2024, "themes": ["survey-145"]}, {"ref": "3.3(d)", "section": "3.3 Non-compliance with Laws, Rules and Regulations", "summary": "Staff with five or more years at one workplace were not compulsorily transferred as required by the 2024 departmental circular.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "survey-2024-6", "year": 2024, "themes": []}, {"ref": "4.1(a)", "section": "4.1 Vision and Mission", "summary": "Surveyor monthly work norms set in 2007 were not revised for new technology and equipment; the 2021 revision was suspended.", "amount_rs": 207000000, "since_year": 2007, "category": "other", "id": "survey-2024-7", "year": 2024, "themes": ["survey-147"]}, {"ref": "4.2(a)", "section": "4.2 Non-performance of Duties", "summary": "33,495 survey requests (24%) remained incomplete at year-end, many delayed by one to four years or more.", "amount_rs": null, "since_year": 2020, "category": "delays", "id": "survey-2024-8", "year": 2024, "themes": ["survey-146"]}, {"ref": "4.2(b)", "section": "4.2 Non-performance of Duties", "summary": "Kurunegala office collected Rs 5.3m in survey fees for 58 requests from 2015-2023, but the surveys remain incomplete.", "amount_rs": 5317151, "since_year": 2015, "category": "delays", "id": "survey-2024-9", "year": 2024, "themes": []}, {"ref": "4.3(a)", "section": "4.3 Delays in Projects", "summary": "Land Information Service project made no progress despite budget allocations in 2022-2024, pending foreign loan approval.", "amount_rs": null, "since_year": 2022, "category": "delays", "id": "survey-2024-10", "year": 2024, "themes": []}, {"ref": "4.3(b)", "section": "4.3 Delays in Projects", "summary": "Geodetic control system (SLCORS) covers only six Western Province locations; the planned 34 island-wide points were not established.", "amount_rs": null, "since_year": null, "category": "delays", "id": "survey-2024-11", "year": 2024, "themes": []}, {"ref": "4.3(c)", "section": "4.3 Delays in Projects", "summary": "65 Wewgam Pubuduwa surveys were incomplete at year-end, and missed deadlines were not reflected in surveyors' performance appraisals.", "amount_rs": null, "since_year": null, "category": "delays", "id": "survey-2024-12", "year": 2024, "themes": []}, {"ref": "4.4(a)", "section": "4.4 Procurements", "summary": "No Master Procurement Plan covering at least three years was prepared for 2024, as the Procurement Guidelines require.", "amount_rs": null, "since_year": 2024, "category": "procurement", "id": "survey-2024-13", "year": 2024, "themes": []}, {"ref": "4.4(b)", "section": "4.4 Procurements", "summary": "The 2024 Annual Procurement Plan was not forwarded to the National Procurement Commission or the Department of Public Finance.", "amount_rs": null, "since_year": 2024, "category": "procurement", "id": "survey-2024-14", "year": 2024, "themes": []}, {"ref": "4.4(c)", "section": "4.4 Procurements", "summary": "Perasavi Camp renovation estimate rose from Rs 2.9m to Rs 8.3m, and the Nikaweratiya regional office was still not established by October 2024.", "amount_rs": 8335871, "since_year": 2022, "category": "procurement", "id": "survey-2024-15", "year": 2024, "themes": []}, {"ref": "4.5.1", "section": "4.5 Assets Management > 4.5.1 Management of Vehicle fleet", "summary": "96 vehicles registered to the Department are missing from its own vehicle list, and the Motor Traffic Department was not informed.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "survey-2024-16", "year": 2024, "themes": []}, {"ref": "4.5.2(a)", "section": "4.5 Assets Management > 4.5.2 Land Management", "summary": "Land grant certificates were not provided for 66 CIGAS-listed land lots.", "amount_rs": 1286302500, "since_year": null, "category": "accounting_error", "id": "survey-2024-17", "year": 2024, "themes": []}, {"ref": "4.5.2(b)", "section": "4.5 Assets Management > 4.5.2 Land Management", "summary": "No accurate land register exists: 139 lots appear in certificates but only 125 are recorded in CIGAS.", "amount_rs": null, "since_year": null, "category": "accounting_error", "id": "survey-2024-18", "year": 2024, "themes": []}, {"ref": "4.5.2(c)", "section": "4.5 Assets Management > 4.5.2 Land Management", "summary": "Valued land lots were treated inconsistently in CIGAS, with no defined methodology for including land values in the accounts.", "amount_rs": 143736000, "since_year": null, "category": "accounting_error", "id": "survey-2024-19", "year": 2024, "themes": []}, {"ref": "4.5.3(a)", "section": "4.5 Assets Management > 4.5.3 Management of Measuring Equipment", "summary": "Stonex total station stayed unused for about 17 months after repair because of a persistent direction-display fault.", "amount_rs": null, "since_year": 2023, "category": "idle_assets", "id": "survey-2024-20", "year": 2024, "themes": []}, {"ref": "4.5.3(b)", "section": "4.5 Assets Management > 4.5.3 Management of Measuring Equipment", "summary": "Equipment DL 10115 sent for servicing in 2022 has not been returned, due to a shortage of spare parts.", "amount_rs": null, "since_year": 2022, "category": "idle_assets", "id": "survey-2024-21", "year": 2024, "themes": []}, {"ref": "4.6(a)", "section": "4.6 Giving Securities by Public Officers", "summary": "Two officers provided no security and twenty provided inadequate security, contrary to the Public Officers' Security Ordinance.", "amount_rs": null, "since_year": null, "category": "non_compliance", "id": "survey-2024-22", "year": 2024, "themes": ["survey-148"]}, {"ref": "4.7(a)", "section": "4.7 Management Inefficiencies", "summary": "Survey requests waited up to 1,914 days before assignment to surveyors, and assignment dates are missing for many requests.", "amount_rs": null, "since_year": null, "category": "delays", "id": "survey-2024-23", "year": 2024, "themes": []}, {"ref": "4.7(b)", "section": "4.7 Management Inefficiencies", "summary": "Old lithographic printing machines are underused or idle due to staff shortages from reduced recruitment since 2016.", "amount_rs": null, "since_year": 2016, "category": "idle_assets", "id": "survey-2024-24", "year": 2024, "themes": []}, {"ref": "4.7(c)", "section": "4.7 Management Inefficiencies", "summary": "No formal modernization programme for map printing exists, and no map collection was printed from 2020 to November 2024, losing income.", "amount_rs": null, "since_year": 2020, "category": "other", "id": "survey-2024-25", "year": 2024, "themes": []}, {"ref": "4.7(d)", "section": "4.7 Management Inefficiencies", "summary": "Field Survey Assistants at Baddegama and Elpitiya were underemployed, with field-duty days as low as 18-42 percent.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "survey-2024-26", "year": 2024, "themes": []}, {"ref": "4.7(e)", "section": "4.7 Management Inefficiencies", "summary": "Surveying Institute produced 104 graduates over eight years, and only 22 students are currently enrolled, leaving resources underused.", "amount_rs": null, "since_year": 2014, "category": "idle_assets", "id": "survey-2024-27", "year": 2024, "themes": []}, {"ref": "4.7(f)", "section": "4.7 Management Inefficiencies", "summary": "No documented method determines the number of technical officers admitted to the 2022-2026 Surveying Institute batch.", "amount_rs": null, "since_year": null, "category": "governance_hr", "id": "survey-2024-28", "year": 2024, "themes": []}, {"ref": "4.7(g)", "section": "4.7 Management Inefficiencies", "summary": "Institute's 61-acre campus and its 121 building elements were used at a very low level, with few courses held in 2024.", "amount_rs": null, "since_year": 2024, "category": "idle_assets", "id": "survey-2024-29", "year": 2024, "themes": []}, {"ref": "5(a)", "section": "5. Human Resource Management", "summary": "2,508 of 7,488 approved posts (33%) are vacant, as recruitment has been halted, and annual survey targets need revision.", "amount_rs": null, "since_year": 2020, "category": "governance_hr", "id": "survey-2024-30", "year": 2024, "themes": ["survey-149"]}]}], "coverage": "full_review", "latest": 2024, "years": {"2017": {"findings": 50, "repeat_findings": 0, "rupees_at_risk": 127339803, "late_accounts": false, "prev_section": true, "partial": false}, "2020": {"findings": 24, "repeat_findings": 7, "rupees_at_risk": 19182433, "late_accounts": false, "prev_section": true, "partial": false}, "2022": {"findings": 28, "repeat_findings": 6, "rupees_at_risk": 60121788, "late_accounts": false, "prev_section": true, "partial": false}, "2024": {"findings": 31, "repeat_findings": 5, "rupees_at_risk": 387217, "late_accounts": false, "prev_section": true, "partial": false}}, "measures": {"repeat_themes": 10, "themes_all_audits": 2, "repeat_share_latest": 0.161, "flagged_in_first": 8, "still_flagged_latest": 4, "every_audit": 2}}], "themes": [{"id": "slsi-0", "inst": "slsi", "title": "Stock not valued or tracked properly", "years": [2017, 2020, 2024], "finding_ids": ["slsi-2017-0", "slsi-2017-48", "slsi-2020-3", "slsi-2020-15", "slsi-2024-2"], "hand": true}, {"id": "slsi-1", "inst": "slsi", "title": "Imported goods released to the market before testing was complete", "years": [2017, 2020, 2022, 2024], "finding_ids": ["slsi-2017-22", "slsi-2017-24", "slsi-2017-29", "slsi-2020-16", "slsi-2020-17", "slsi-2022-8", "slsi-2024-23"], "hand": true}, {"id": "slsi-2", "inst": "slsi", "title": "Old debtor balances not written down or collected", "years": [2017, 2020, 2022, 2024], "finding_ids": ["slsi-2017-2", "slsi-2020-0", "slsi-2022-3", "slsi-2022-4", "slsi-2024-7"], "hand": true}, {"id": "rupavahini-3", "inst": "rupavahini", "title": "Agency commission payable was set off against commission receivable.", "years": [2017, 2020], "finding_ids": ["rupavahini-2017-0", "rupavahini-2020-1"], "hand": false}, {"id": "rupavahini-4", "inst": "rupavahini", "title": "Unusable, non-moving stock kept at full cost", "years": [2017, 2020, 2022, 2024], "finding_ids": ["rupavahini-2017-1", "rupavahini-2020-2", "rupavahini-2022-4", "rupavahini-2024-4"], "hand": true}, {"id": "rupavahini-5", "inst": "rupavahini", "title": "Fully depreciated assets still in use, not revalued", "years": [2017, 2020, 2022], "finding_ids": ["rupavahini-2017-3", "rupavahini-2020-3", "rupavahini-2022-1"], "hand": true}, {"id": "rupavahini-6", "inst": "rupavahini", "title": "Old debts left to expire without legal action", "years": [2017, 2020, 2022, 2024], "finding_ids": ["rupavahini-2017-23", "rupavahini-2017-53", "rupavahini-2020-12", "rupavahini-2022-11", "rupavahini-2024-8"], "hand": true}, {"id": "rupavahini-7", "inst": "rupavahini", "title": "Chairman's unapproved extra allowance since 2010", "years": [2017, 2020], "finding_ids": ["rupavahini-2017-47", "rupavahini-2020-15"], "hand": true}, {"id": "rupavahini-8", "inst": "rupavahini", "title": "Fuel and transport allowances paid to officers not entitled", "years": [2017, 2020], "finding_ids": ["rupavahini-2017-41", "rupavahini-2020-16"], "hand": true}, {"id": "rupavahini-9", "inst": "rupavahini", "title": "Overdraft limits exceeded, with heavy interest costs", "years": [2017, 2020, 2022, 2024], "finding_ids": ["rupavahini-2017-79", "rupavahini-2020-17", "rupavahini-2022-15", "rupavahini-2024-16"], "hand": true}, {"id": "rupavahini-10", "inst": "rupavahini", "title": "Five-year losses breach the Finance Act", "years": [2017, 2020, 2022, 2024], "finding_ids": ["rupavahini-2017-57", "rupavahini-2020-21", "rupavahini-2022-30", "rupavahini-2024-24"], "hand": true}, {"id": "rupavahini-11", "inst": "rupavahini", "title": "Head office land title not transferred since 1982", "years": [2017, 2020], "finding_ids": ["rupavahini-2017-94", "rupavahini-2017-113", "rupavahini-2020-22"], "hand": true}, {"id": "rupavahini-12", "inst": "rupavahini", "title": "Unapproved advance for a European TV channel not recovered", "years": [2017, 2020], "finding_ids": ["rupavahini-2017-54", "rupavahini-2020-23"], "hand": true}, {"id": "rupavahini-13", "inst": "rupavahini", "title": "Hundreds of posts vacant while some staff exceed the cadre.", "years": [2017, 2020, 2022], "finding_ids": ["rupavahini-2017-96", "rupavahini-2020-25", "rupavahini-2022-40"], "hand": false}, {"id": "rupavahini-14", "inst": "rupavahini", "title": "Fixed deposits with one-year maturity were wrongly classified as cash and cash equivalents instead of their correct category.", "years": [2017, 2022, 2024], "finding_ids": ["rupavahini-2017-15", "rupavahini-2022-0", "rupavahini-2024-0"], "hand": false}, {"id": "rupavahini-15", "inst": "rupavahini", "title": "Cassettes lent to officers not returned", "years": [2017, 2022], "finding_ids": ["rupavahini-2017-80", "rupavahini-2022-21"], "hand": true}, {"id": "rupavahini-16", "inst": "rupavahini", "title": "Local and foreign teledramas generated losses due to low ratings and reduced sponsorship income.", "years": [2017, 2022, 2024], "finding_ids": ["rupavahini-2017-66", "rupavahini-2022-26", "rupavahini-2024-25"], "hand": false}, {"id": "rupavahini-17", "inst": "rupavahini", "title": "Cash advances issued above the legal limit", "years": [2017, 2020, 2022], "finding_ids": ["rupavahini-2017-35", "rupavahini-2020-13", "rupavahini-2022-13"], "hand": true}, {"id": "rupavahini-18", "inst": "rupavahini", "title": "Ad hoc advances were not settled within 10 days.", "years": [2020, 2022], "finding_ids": ["rupavahini-2020-14", "rupavahini-2022-14"], "hand": false}, {"id": "gem-19", "inst": "gem", "title": "Funds invested without the Finance Minister's approval", "years": [2017, 2020, 2022], "finding_ids": ["gem-2017-20", "gem-2020-5", "gem-2022-13"], "hand": true}, {"id": "gem-20", "inst": "gem", "title": "Vehicle log books and running charts not kept", "years": [2017, 2020], "finding_ids": ["gem-2017-101", "gem-2020-7", "gem-2020-8"], "hand": true}, {"id": "gem-21", "inst": "gem", "title": "Staff allowances paid without Treasury approval", "years": [2017, 2020], "finding_ids": ["gem-2017-25", "gem-2020-13"], "hand": true}, {"id": "gem-22", "inst": "gem", "title": "Impairment charges not reviewed", "years": [2017, 2020, 2022, 2024], "finding_ids": ["gem-2017-7", "gem-2020-3", "gem-2022-4", "gem-2024-5"], "hand": true}, {"id": "gem-23", "inst": "gem", "title": "Dishonoured cheques not recovered", "years": [2017, 2022], "finding_ids": ["gem-2017-17", "gem-2022-12"], "hand": true}, {"id": "gem-24", "inst": "gem", "title": "Accounts or draft annual report submitted late", "years": [2017, 2022], "finding_ids": ["gem-2017-70", "gem-2022-15"], "hand": true}, {"id": "gem-25", "inst": "gem", "title": "The 1993 Act still not updated", "years": [2017, 2022, 2024], "finding_ids": ["gem-2017-58", "gem-2022-20", "gem-2024-25"], "hand": true}, {"id": "tourism-26", "inst": "tourism", "title": "Foreign mission advances unsettled and unverified", "years": [2017, 2020, 2022, 2024], "finding_ids": ["tourism-2017-6", "tourism-2017-20", "tourism-2020-5", "tourism-2020-8", "tourism-2022-0", "tourism-2024-1"], "hand": true}, {"id": "tourism-27", "inst": "tourism", "title": "Payable to the Tourism Development Authority not reconciled", "years": [2017, 2020, 2022, 2024], "finding_ids": ["tourism-2017-4", "tourism-2020-6", "tourism-2022-1", "tourism-2024-2"], "hand": true}, {"id": "tourism-28", "inst": "tourism", "title": "Old creditor and accrued balances left unsettled", "years": [2017, 2020, 2022], "finding_ids": ["tourism-2017-16", "tourism-2017-14", "tourism-2017-19", "tourism-2020-7", "tourism-2022-2", "tourism-2022-3"], "hand": true}, {"id": "tourism-29", "inst": "tourism", "title": "Annual reports and plans not given to the Minister", "years": [2017, 2020, 2022, 2024], "finding_ids": ["tourism-2017-21", "tourism-2020-10", "tourism-2022-4", "tourism-2024-6"], "hand": true}, {"id": "tourism-30", "inst": "tourism", "title": "Lost laptops not dealt with", "years": [2017, 2020], "finding_ids": ["tourism-2017-23", "tourism-2020-11"], "hand": true}, {"id": "rda-31", "inst": "rda", "title": "Fully depreciated vehicles, buildings and ferries still in use lacked required disclosures and useful-life reviews.", "years": [2017, 2020, 2022], "finding_ids": ["rda-2017-5", "rda-2020-0", "rda-2022-1"], "hand": false}, {"id": "rda-32", "inst": "rda", "title": "Cost and depreciation of a police building not benefiting the Authority remain in its accounts.", "years": [2017, 2020], "finding_ids": ["rda-2017-11", "rda-2020-3"], "hand": false}, {"id": "rda-33", "inst": "rda", "title": "Depreciation provisions for buildings and vehicles differ between the financial statements and the asset register.", "years": [2017, 2020], "finding_ids": ["rda-2017-48", "rda-2020-15"], "hand": false}, {"id": "rda-34", "inst": "rda", "title": "Source documents for road asset costs, routes, dates and depreciation were not available for audit.", "years": [2017, 2020, 2022, 2024], "finding_ids": ["rda-2017-60", "rda-2020-19", "rda-2022-31", "rda-2024-40"], "hand": false}, {"id": "rda-35", "inst": "rda", "title": "Staff transport welfare spending was made without the required prior Treasury approval.", "years": [2017, 2020], "finding_ids": ["rda-2017-61", "rda-2020-31"], "hand": false}, {"id": "rda-36", "inst": "rda", "title": "Three-year master procurement plan and procurement schedule were not prepared as required.", "years": [2017, 2020, 2024], "finding_ids": ["rda-2017-118", "rda-2020-33", "rda-2024-63"], "hand": false}, {"id": "rda-37", "inst": "rda", "title": "Expressway fee revenue was not used as required by the gazette, with funds diverted to other expenses and police costs.", "years": [2017, 2020], "finding_ids": ["rda-2017-72", "rda-2020-40"], "hand": false}, {"id": "rda-38", "inst": "rda", "title": "Pre-work advances to provincial contractors remain unrecovered; no impairment made and bonds not provided.", "years": [2017, 2020, 2022, 2024], "finding_ids": ["rda-2017-85", "rda-2020-57", "rda-2022-78", "rda-2024-46"], "hand": false}, {"id": "rda-39", "inst": "rda", "title": "Related party disclosures on key management personnel, remuneration and transactions were not made.", "years": [2017, 2022, 2024], "finding_ids": ["rda-2017-3", "rda-2022-7", "rda-2024-17"], "hand": false}, {"id": "rda-40", "inst": "rda", "title": "Claimed 99 percent control of a subsidiary is unsupported; investment recorded as a loan in subsidiary accounts.", "years": [2017, 2022, 2024], "finding_ids": ["rda-2017-138", "rda-2022-14", "rda-2024-29"], "hand": false}, {"id": "rda-41", "inst": "rda", "title": "Current account difference with Maga Neguma Road Construction and Machinery remains unreconciled.", "years": [2017, 2022], "finding_ids": ["rda-2017-2", "rda-2022-25"], "hand": false}, {"id": "rda-42", "inst": "rda", "title": "Four subsidiary companies were not consolidated into group financial statements as required by the standard.", "years": [2017, 2022, 2024], "finding_ids": ["rda-2017-0", "rda-2022-30", "rda-2024-36"], "hand": false}, {"id": "rda-43", "inst": "rda", "title": "34 officers with over five years of service remained at one office, contrary to the annual transfer policy.", "years": [2017, 2022], "finding_ids": ["rda-2017-105", "rda-2022-53"], "hand": false}, {"id": "rda-44", "inst": "rda", "title": "Work commencement advances for road widening remain unrecovered, including balances from 2020 and 2021.", "years": [2017, 2022, 2024], "finding_ids": ["rda-2017-86", "rda-2022-70", "rda-2024-45"], "hand": false}, {"id": "rda-45", "inst": "rda", "title": "The 2022 Annual Action Plan lacked a work plan, indicators and 2030 targets for sustainable development goals.", "years": [2017, 2022], "finding_ids": ["rda-2017-111", "rda-2022-84"], "hand": false}, {"id": "rda-46", "inst": "rda", "title": "District action plans for integrated road systems required under National Highways Act were not prepared.", "years": [2020, 2022, 2024], "finding_ids": ["rda-2020-41", "rda-2022-28", "rda-2024-49"], "hand": false}, {"id": "rda-47", "inst": "rda", "title": "Human resource development plan was not prepared as required by the circular.", "years": [2020, 2022, 2024], "finding_ids": ["rda-2020-28", "rda-2020-29", "rda-2022-43", "rda-2024-58", "rda-2024-59"], "hand": false}, {"id": "mahaweli-48", "inst": "mahaweli", "title": "Share investment certificates were not submitted to audit as supporting evidence.", "years": [2017, 2020], "finding_ids": ["mahaweli-2017-22", "mahaweli-2020-7"], "hand": false}, {"id": "mahaweli-49", "inst": "mahaweli", "title": "Draft Annual Report was not submitted with the financial statements, contrary to the public enterprises circular.", "years": [2017, 2020], "finding_ids": ["mahaweli-2017-93", "mahaweli-2020-12"], "hand": false}, {"id": "mahaweli-50", "inst": "mahaweli", "title": "Authority did not register for VAT despite income exceeding the threshold in the review year.", "years": [2017, 2020], "finding_ids": ["mahaweli-2017-28", "mahaweli-2020-20"], "hand": false}, {"id": "mahaweli-51", "inst": "mahaweli", "title": "Salaries of security officers working in external institutions remain unreimbursed by those institutions.", "years": [2017, 2020], "finding_ids": ["mahaweli-2017-86", "mahaweli-2020-31"], "hand": false}, {"id": "mahaweli-52", "inst": "mahaweli", "title": "Capital expenditure on assets in eight systems was wrongly charged as recurrent expenditure.", "years": [2017, 2022], "finding_ids": ["mahaweli-2017-8", "mahaweli-2022-3"], "hand": false}, {"id": "mahaweli-53", "inst": "mahaweli", "title": "Advances given for fencing and fish centre projects remained unsettled for about two years, breaching financial regulations.", "years": [2017, 2022], "finding_ids": ["mahaweli-2017-109", "mahaweli-2022-25"], "hand": false}, {"id": "mahaweli-54", "inst": "mahaweli", "title": "Staff released to external agencies without Cabinet approval; their salaries and overtime largely not reimbursed.", "years": [2017, 2022], "finding_ids": ["mahaweli-2017-88", "mahaweli-2022-26"], "hand": false}, {"id": "mahaweli-55", "inst": "mahaweli", "title": "Office land and two land plots bought in 1984-1989 were not recorded under property, plant and equipment.", "years": [2020, 2022], "finding_ids": ["mahaweli-2020-2", "mahaweli-2022-4"], "hand": false}, {"id": "mahaweli-56", "inst": "mahaweli", "title": "43 warehouses used by the Paddy Marketing Board since 2009 have generated no rent.", "years": [2020, 2022], "finding_ids": ["mahaweli-2020-22", "mahaweli-2022-33"], "hand": false}, {"id": "landdev-57", "inst": "landdev", "title": "Asset useful lives and residual values were not reviewed, and fully depreciated assets remained in use.", "years": [2017, 2020, 2022], "finding_ids": ["landdev-2017-8", "landdev-2020-2", "landdev-2022-4"], "hand": false}, {"id": "landdev-58", "inst": "landdev", "title": "Mobilization advances remain unsettled for years, some over five years, for abandoned or suspended projects.", "years": [2017, 2020], "finding_ids": ["landdev-2017-40", "landdev-2020-16"], "hand": false}, {"id": "landdev-59", "inst": "landdev", "title": "Refundable tender deposits remain unclaimed or unsettled for periods of three to over five years.", "years": [2017, 2020, 2022], "finding_ids": ["landdev-2017-35", "landdev-2020-27", "landdev-2022-27"], "hand": false}, {"id": "landdev-60", "inst": "landdev", "title": "Contract creditors remain unsettled for two to over four years, with the oldest balances exceeding Rs. 210 million.", "years": [2017, 2020, 2022], "finding_ids": ["landdev-2017-33", "landdev-2017-54", "landdev-2020-30", "landdev-2022-28"], "hand": false}, {"id": "landdev-61", "inst": "landdev", "title": "Rent for lands and buildings leased to subsidiary has not been recovered since 2003.", "years": [2017, 2020], "finding_ids": ["landdev-2017-36", "landdev-2020-35"], "hand": false}, {"id": "landdev-62", "inst": "landdev", "title": "Ad-hoc advances exceeded the Rs.100,000 limit in 29 instances without required Treasury approval.", "years": [2017, 2020], "finding_ids": ["landdev-2017-48", "landdev-2020-38"], "hand": false}, {"id": "landdev-63", "inst": "landdev", "title": "New head office was built in 2008 without required Local Government approval; Rs.12.04 million liability unsettled.", "years": [2017, 2020], "finding_ids": ["landdev-2017-46", "landdev-2020-42"], "hand": false}, {"id": "landdev-64", "inst": "landdev", "title": "Vehicle loan interest was reimbursed to officers using only Board approval, without General Treasury approval.", "years": [2017, 2020, 2022], "finding_ids": ["landdev-2017-175", "landdev-2020-44", "landdev-2022-38"], "hand": false}, {"id": "landdev-65", "inst": "landdev", "title": "Low-lying land gazettes are limited and only half of Muthurajawela acquired land has been developed.", "years": [2017, 2020], "finding_ids": ["landdev-2017-43", "landdev-2020-69"], "hand": false}, {"id": "landdev-66", "inst": "landdev", "title": "Unauthorised constructions on gazetted swamp lands were not removed, and acquired lands remain largely undeveloped.", "years": [2017, 2020, 2022], "finding_ids": ["landdev-2017-77", "landdev-2020-70", "landdev-2022-58"], "hand": false}, {"id": "landdev-67", "inst": "landdev", "title": "Access road built before land acquisition remains idle as the housing project land was not acquired.", "years": [2017, 2020, 2022], "finding_ids": ["landdev-2017-132", "landdev-2020-78", "landdev-2022-65"], "hand": false}, {"id": "landdev-68", "inst": "landdev", "title": "A three-year master procurement plan was not prepared, and project procurement was excluded from plans.", "years": [2017, 2020], "finding_ids": ["landdev-2017-143", "landdev-2020-82"], "hand": false}, {"id": "landdev-69", "inst": "landdev", "title": "Fair values of seven lands and buildings were not disclosed as required for investment property.", "years": [2017, 2022], "finding_ids": ["landdev-2017-11", "landdev-2022-6"], "hand": false}, {"id": "landdev-70", "inst": "landdev", "title": "Financial and physical progress reports for Corporation projects were not submitted for audit.", "years": [2017, 2022], "finding_ids": ["landdev-2017-101", "landdev-2022-24"], "hand": false}, {"id": "landdev-71", "inst": "landdev", "title": "Long-outstanding trade debtors and client project receivables remain unrecovered for two to over five years.", "years": [2017, 2022], "finding_ids": ["landdev-2017-30", "landdev-2022-26"], "hand": false}, {"id": "landdev-72", "inst": "landdev", "title": "Professional allowances were increased repeatedly with only Board approval, lacking required General Treasury approval.", "years": [2017, 2022], "finding_ids": ["landdev-2017-174", "landdev-2022-36"], "hand": false}, {"id": "landdev-73", "inst": "landdev", "title": "Land compensation delays caused large accumulated payables and interest, and encroachment on acquired lands.", "years": [2017, 2020, 2022], "finding_ids": ["landdev-2017-37", "landdev-2020-71", "landdev-2022-49"], "hand": false}, {"id": "landdev-74", "inst": "landdev", "title": "The 2022 financial statements were submitted for audit more than six months after the required deadline.", "years": [2017, 2022], "finding_ids": ["landdev-2017-141", "landdev-2022-70"], "hand": false}, {"id": "landdev-75", "inst": "landdev", "title": "Motor cycles and a jeep were not revalued although their asset class was revalued in 2020.", "years": [2020, 2022], "finding_ids": ["landdev-2020-1", "landdev-2022-3"], "hand": false}, {"id": "landdev-76", "inst": "landdev", "title": "Contract revenue was not recognised by completion stage, overstating income due to delayed bill certification.", "years": [2020, 2022], "finding_ids": ["landdev-2020-5", "landdev-2022-9"], "hand": false}, {"id": "landdev-77", "inst": "landdev", "title": "Contract costs for completed projects were recorded in the current year, overstating expenditure.", "years": [2020, 2022], "finding_ids": ["landdev-2020-8", "landdev-2022-10"], "hand": false}, {"id": "landdev-78", "inst": "landdev", "title": "Balances with a subsidiary company did not agree with its books, and reasons for the differences were not disclosed.", "years": [2020, 2022], "finding_ids": ["landdev-2020-32", "landdev-2022-18"], "hand": false}, {"id": "landdev-79", "inst": "landdev", "title": "Receivable from a suspended subsidiary is uncertain to recover after the company spent the funds.", "years": [2020, 2022], "finding_ids": ["landdev-2020-13", "landdev-2022-45"], "hand": false}, {"id": "landdev-80", "inst": "landdev", "title": "Agricultural project at Kirimandala Mawatha incurred losses in 2021 and 2022.", "years": [2020, 2022], "finding_ids": ["landdev-2020-48", "landdev-2022-47"], "hand": false}, {"id": "landdev-81", "inst": "landdev", "title": "Compost production building construction stalled after piling works, remaining incomplete for years.", "years": [2020, 2022], "finding_ids": ["landdev-2020-49", "landdev-2022-51"], "hand": false}, {"id": "landdev-82", "inst": "landdev", "title": "Cafeteria built on Urban Development Authority land without agreement, leaving rent unrecoverable.", "years": [2020, 2022], "finding_ids": ["landdev-2020-62", "landdev-2022-53"], "hand": false}, {"id": "landdev-83", "inst": "landdev", "title": "Kolonnawa drainage project has very low physical progress due to missing treasury funding.", "years": [2020, 2022], "finding_ids": ["landdev-2020-67", "landdev-2022-64"], "hand": false}, {"id": "landdev-84", "inst": "landdev", "title": "Atomic Energy Authority has not reimbursed receivable for a laboratory building, and no disciplinary action was taken.", "years": [2020, 2022], "finding_ids": ["landdev-2020-80", "landdev-2022-66"], "hand": false}, {"id": "railways-85", "inst": "railways", "title": "Fuel and lubricant stock unissued since 2009 with no physical balance remains in closing stock.", "years": [2017, 2020, 2024], "finding_ids": ["railways-2017-55", "railways-2020-1", "railways-2024-9"], "hand": false}, {"id": "railways-86", "inst": "railways", "title": "Customs fees on imports since 1993 were not added to stock value, understating stock.", "years": [2017, 2020, 2022], "finding_ids": ["railways-2017-59", "railways-2020-9", "railways-2022-20"], "hand": false}, {"id": "railways-87", "inst": "railways", "title": "Difference between balance summary and control account, with unrecognized balances not settled.", "years": [2017, 2020, 2022], "finding_ids": ["railways-2017-54", "railways-2020-11", "railways-2022-7", "railways-2022-24"], "hand": false}, {"id": "railways-88", "inst": "railways", "title": "Liabilities register was not maintained or submitted for several sub-departments.", "years": [2017, 2020, 2022], "finding_ids": ["railways-2017-68", "railways-2020-15", "railways-2022-29"], "hand": false}, {"id": "railways-89", "inst": "railways", "title": "The annual performance report was not submitted with the financial statements.", "years": [2017, 2020, 2022], "finding_ids": ["railways-2017-3", "railways-2020-51", "railways-2022-81"], "hand": false}, {"id": "railways-90", "inst": "railways", "title": "Railway reserves were used by unauthorized traders without payment after informal temporary rentals.", "years": [2017, 2020, 2022], "finding_ids": ["railways-2017-72", "railways-2020-59", "railways-2022-64", "railways-2022-105"], "hand": false}, {"id": "railways-91", "inst": "railways", "title": "Annual stock verification not carried out at 55 required locations.", "years": [2017, 2020, 2024], "finding_ids": ["railways-2017-22", "railways-2020-60", "railways-2024-56"], "hand": false}, {"id": "railways-92", "inst": "railways", "title": "Information on 2018 asset purchases and disposals was not submitted to the Comptroller General.", "years": [2017, 2020], "finding_ids": ["railways-2017-16", "railways-2020-61"], "hand": false}, {"id": "railways-93", "inst": "railways", "title": "No criteria or accurate database were established to track Sustainable Development Goal targets.", "years": [2017, 2020], "finding_ids": ["railways-2017-4", "railways-2020-88"], "hand": false}, {"id": "railways-94", "inst": "railways", "title": "Senior level posts 39% vacant, with 82 approved posts unfilled.", "years": [2017, 2020, 2024], "finding_ids": ["railways-2017-77", "railways-2020-90", "railways-2024-57"], "hand": false}, {"id": "railways-95", "inst": "railways", "title": "Opening control balance differs between departmental books and Treasury prints; unresolved.", "years": [2017, 2020, 2022, 2024], "finding_ids": ["railways-2017-53", "railways-2020-10", "railways-2022-6", "railways-2022-23", "railways-2024-2"], "hand": false}, {"id": "railways-96", "inst": "railways", "title": "Stores Advance Account forced to match Treasury balance via overvaluation deduction; outstanding amount persists.", "years": [2020, 2022, 2024], "finding_ids": ["railways-2020-7", "railways-2022-19", "railways-2024-7"], "hand": false}, {"id": "railways-97", "inst": "railways", "title": "Liabilities exceeded provisions for seven expenditure heads, contrary to finance regulation 94(1).", "years": [2020, 2022], "finding_ids": ["railways-2020-24", "railways-2022-52"], "hand": false}, {"id": "railways-98", "inst": "railways", "title": "Payments to suppliers for undelivered, damaged or unsuitable goods carried as stock or in-transit.", "years": [2020, 2022, 2024], "finding_ids": ["railways-2020-79", "railways-2022-65", "railways-2024-11"], "hand": false}, {"id": "railways-99", "inst": "railways", "title": "Accidents not investigated within the period required by Financial Regulation 104; damages not assessed.", "years": [2017, 2020, 2022, 2024], "finding_ids": ["railways-2017-69", "railways-2020-68", "railways-2022-110", "railways-2024-29"], "hand": false}, {"id": "railways-100", "inst": "railways", "title": "Removed sleepers and rails stacked at many sites instead of being handed over, deteriorating stock.", "years": [2020, 2022, 2024], "finding_ids": ["railways-2020-72", "railways-2022-117", "railways-2024-38"], "hand": false}, {"id": "exams-101", "inst": "exams", "title": "Rs.630 million land shown as an asset but not taken over", "years": [2017, 2020, 2022], "finding_ids": ["exams-2017-25", "exams-2020-22", "exams-2022-1"], "hand": true}, {"id": "exams-102", "inst": "exams", "title": "Staff recruited beyond the approved cadre", "years": [2017, 2020], "finding_ids": ["exams-2017-58", "exams-2020-28"], "hand": true}, {"id": "exams-103", "inst": "exams", "title": "Results issued before exam fees were collected", "years": [2017, 2022], "finding_ids": ["exams-2017-47", "exams-2022-16"], "hand": true}, {"id": "exams-104", "inst": "exams", "title": "Money owed to UDA for official quarters left out of liabilities", "years": [2020, 2022], "finding_ids": ["exams-2020-6", "exams-2020-24", "exams-2022-5"], "hand": true}, {"id": "exams-105", "inst": "exams", "title": "Liabilities not settled within the year", "years": [2020, 2022], "finding_ids": ["exams-2020-5", "exams-2022-7"], "hand": true}, {"id": "exams-106", "inst": "exams", "title": "Six-storey head office building years behind schedule", "years": [2017, 2020, 2022], "finding_ids": ["exams-2017-0", "exams-2017-13", "exams-2020-16", "exams-2022-9"], "hand": true}, {"id": "exams-107", "inst": "exams", "title": "Annual performance report not submitted as required", "years": [2020, 2022], "finding_ids": ["exams-2020-17", "exams-2022-11"], "hand": true}, {"id": "exams-108", "inst": "exams", "title": "Rs.546 million printer and wrapping machine barely used", "years": [2020, 2022], "finding_ids": ["exams-2020-18", "exams-2020-19", "exams-2022-13"], "hand": true}, {"id": "exams-109", "inst": "exams", "title": "Confidential allowance paid beyond the six-month limit", "years": [2020, 2022], "finding_ids": ["exams-2020-10", "exams-2022-17"], "hand": true}, {"id": "immigration-110", "inst": "immigration", "title": "Distress loans receivable from deceased, retired and interdicted officers remained unrecovered at year end.", "years": [2020, 2022], "finding_ids": ["immigration-2020-19", "immigration-2022-14"], "hand": false}, {"id": "persons-111", "inst": "persons", "title": "Liabilities were entered into in four expenditure objects beyond approved provisions, contrary to circular and financial rules.", "years": [2017, 2020], "finding_ids": ["persons-2017-1", "persons-2020-16"], "hand": false}, {"id": "persons-112", "inst": "persons", "title": "Actual staff of 1,321 against approved cadre of 1,472 left 151 vacancies unfilled at year end.", "years": [2020, 2022, 2024], "finding_ids": ["persons-2020-37", "persons-2022-19", "persons-2024-14"], "hand": false}, {"id": "persons-113", "inst": "persons", "title": "Eight approved posts, including Commissioner General and Legal Officer, remained vacant at year end.", "years": [2020, 2022, 2024], "finding_ids": ["persons-2020-38", "persons-2022-20", "persons-2024-15"], "hand": false}, {"id": "survey-114", "inst": "survey", "title": "Ministry-bought equipment and buildings used without formal transfer", "years": [2017, 2020], "finding_ids": ["survey-2017-15", "survey-2020-16"], "hand": true}, {"id": "gem-115", "inst": "gem", "title": "Security deposit paid to World Trade Center company remains unrecovered after the 2021 lease termination.", "years": [2022, 2024], "finding_ids": ["gem-2022-10", "gem-2024-13"], "hand": false}, {"id": "gem-116", "inst": "gem", "title": "Withholding tax collected was not remitted to the tax authority within the required 15 days, including prior-year amounts.", "years": [2022, 2024], "finding_ids": ["gem-2022-11", "gem-2024-20"], "hand": false}, {"id": "gem-117", "inst": "gem", "title": "Sixteen gem mine pits remain open and unrestored despite Rs1.76bn held in restoration deposits, with no formal restoration plan.", "years": [2022, 2024], "finding_ids": ["gem-2022-22", "gem-2024-22"], "hand": false}, {"id": "persons-118", "inst": "persons", "title": "Outstanding distress and bicycle loan balance owed by an officer remained unrecovered for over ten years.", "years": [2017, 2022, 2024], "finding_ids": ["persons-2017-19", "persons-2022-17", "persons-2024-13"], "hand": false}, {"id": "persons-119", "inst": "persons", "title": "Revenue collected by other departments differed between Treasury printouts and the revenue progress report.", "years": [2020, 2024], "finding_ids": ["persons-2020-0", "persons-2024-4"], "hand": false}, {"id": "persons-120", "inst": "persons", "title": "Total net provision was left largely unspent, with 30 per cent savings, mainly from cancelled card procurement and other objects.", "years": [2022, 2024], "finding_ids": ["persons-2022-3", "persons-2024-5"], "hand": false}, {"id": "railways-121", "inst": "railways", "title": "Letters of credit left unsettled at year end, some outstanding for up to 26 years.", "years": [2020, 2024], "finding_ids": ["railways-2020-81", "railways-2024-10"], "hand": false}, {"id": "railways-122", "inst": "railways", "title": "Detailed non-financial asset schedules not submitted, so declared asset values could not be verified.", "years": [2022, 2024], "finding_ids": ["railways-2022-10", "railways-2024-14"], "hand": false}, {"id": "railways-123", "inst": "railways", "title": "Opening non-financial asset balance understated; prior-year adjustments prevent separating current-year values.", "years": [2022, 2024], "finding_ids": ["railways-2022-1", "railways-2024-3"], "hand": false}, {"id": "railways-124", "inst": "railways", "title": "Non-financial assets in financial statements differ substantially from Treasury prints; no reconciliation made.", "years": [2020, 2024], "finding_ids": ["railways-2020-5", "railways-2024-4"], "hand": false}, {"id": "railways-125", "inst": "railways", "title": "Twenty audit queries from 2023 onward remained unanswered at the stated date.", "years": [2020, 2022, 2024], "finding_ids": ["railways-2020-74", "railways-2022-114", "railways-2024-48"], "hand": false}, {"id": "rda-126", "inst": "rda", "title": "Expressway and highway assets depreciated at one rate without separating significant components.", "years": [2022, 2024], "finding_ids": ["rda-2022-4", "rda-2024-11"], "hand": false}, {"id": "rda-127", "inst": "rda", "title": "Donated inventory held by three divisions was not valued at lower of cost and net realisable value.", "years": [2020, 2024], "finding_ids": ["rda-2020-5", "rda-2024-15"], "hand": false}, {"id": "rda-128", "inst": "rda", "title": "Accounting policy used for valuing investment properties was not disclosed in the financial statements.", "years": [2020, 2024], "finding_ids": ["rda-2020-6", "rda-2024-20"], "hand": false}, {"id": "rda-129", "inst": "rda", "title": "Gratuity calculated including non-approved allowances, overstating provision; excess gratuity paid to seven officers.", "years": [2022, 2024], "finding_ids": ["rda-2022-42", "rda-2024-22"], "hand": false}, {"id": "rda-130", "inst": "rda", "title": "Land acquired for Central Expressway Phase IV not recorded as assets; compensation and interest not accounted.", "years": [2022, 2024], "finding_ids": ["rda-2022-16", "rda-2024-31"], "hand": false}, {"id": "rda-131", "inst": "rda", "title": "Contractor retentions not split between current and non-current liabilities; 100,000 km project records incomplete.", "years": [2017, 2024], "finding_ids": ["rda-2017-38", "rda-2024-33"], "hand": false}, {"id": "rda-132", "inst": "rda", "title": "Road System Development Advisory Council required under National Highways Act was not established.", "years": [2020, 2024], "finding_ids": ["rda-2020-42", "rda-2024-48"], "hand": false}, {"id": "rda-133", "inst": "rda", "title": "Contract awards not published publicly; no data source maintained on defaulting suppliers.", "years": [2020, 2024], "finding_ids": ["rda-2020-35", "rda-2024-64"], "hand": false}, {"id": "rda-134", "inst": "rda", "title": "Recruitment and promotion scheme not approved for several engineering and technical posts.", "years": [2022, 2024], "finding_ids": ["rda-2022-46", "rda-2024-67"], "hand": false}, {"id": "rda-135", "inst": "rda", "title": "Division-wise human resource requirement plan not prepared as required by guidelines.", "years": [2022, 2024], "finding_ids": ["rda-2022-47", "rda-2024-68"], "hand": false}, {"id": "rda-136", "inst": "rda", "title": "Road Maintenance Trust Fund, decided by cabinet in 2005, has not been established.", "years": [2022, 2024], "finding_ids": ["rda-2022-29", "rda-2024-72"], "hand": false}, {"id": "rda-137", "inst": "rda", "title": "Most of 1,500 km project allocation spent on roads outside the Authority's mandate, contrary to PERC recommendation.", "years": [2017, 2024], "finding_ids": ["rda-2017-77", "rda-2024-73"], "hand": false}, {"id": "rupavahini-138", "inst": "rupavahini", "title": "Investment in Lanka News Paper Company yields no dividends, lacks share certificates, and lacks evidence of required ministerial approvals.", "years": [2017, 2024], "finding_ids": ["rupavahini-2017-76", "rupavahini-2024-10"], "hand": false}, {"id": "rupavahini-139", "inst": "rupavahini", "title": "Financial statements and draft annual report were submitted to the Auditor General after the 60-day deadline set by the circular.", "years": [2017, 2024], "finding_ids": ["rupavahini-2017-39", "rupavahini-2024-30"], "hand": false}, {"id": "slsi-140", "inst": "slsi", "title": "Nation Building Tax payable since 2019 remains unsettled in the accounts; the tax authority did not respond in writing to the inquiry.", "years": [2020, 2024], "finding_ids": ["slsi-2020-10", "slsi-2024-12"], "hand": false}, {"id": "slsi-141", "inst": "slsi", "title": "Unidentified deposits in the December 2024 bank reconciliation for one current account were not identified or recorded; some were resolved in 2025.", "years": [2022, 2024], "finding_ids": ["slsi-2022-6", "slsi-2024-16"], "hand": false}, {"id": "tourism-142", "inst": "tourism", "title": "No succession plan had been prepared as at 30 April 2025, contrary to the Public Enterprises Circular operational manual.", "years": [2022, 2024], "finding_ids": ["tourism-2022-8", "tourism-2024-7"], "hand": false}, {"id": "slsi-143", "inst": "slsi", "title": "Income booked in the wrong year", "years": [2020, 2022, 2024], "finding_ids": ["slsi-2020-1", "slsi-2020-6", "slsi-2022-0", "slsi-2024-1"], "hand": true}, {"id": "tourism-144", "inst": "tourism", "title": "Trade fair purchases made outside procurement rules", "years": [2017, 2022, 2024], "finding_ids": ["tourism-2017-40", "tourism-2022-12", "tourism-2024-13"], "hand": true}, {"id": "survey-145", "inst": "survey", "title": "Officers' loan and advance balances not recovered", "years": [2017, 2020, 2022, 2024], "finding_ids": ["survey-2017-18", "survey-2017-41", "survey-2020-22", "survey-2022-6", "survey-2024-5"], "hand": true}, {"id": "survey-146", "inst": "survey", "title": "Backlog of unfinished survey orders", "years": [2017, 2020, 2022, 2024], "finding_ids": ["survey-2017-27", "survey-2020-21", "survey-2022-8", "survey-2024-8"], "hand": true}, {"id": "survey-147", "inst": "survey", "title": "Surveyor work norms not updated", "years": [2017, 2022, 2024], "finding_ids": ["survey-2017-19", "survey-2017-21", "survey-2022-7", "survey-2024-7"], "hand": true}, {"id": "survey-148", "inst": "survey", "title": "No security or register for officers handling cash", "years": [2017, 2020, 2024], "finding_ids": ["survey-2017-43", "survey-2017-49", "survey-2020-10", "survey-2024-22"], "hand": true}, {"id": "survey-149", "inst": "survey", "title": "Large share of posts vacant", "years": [2020, 2022, 2024], "finding_ids": ["survey-2020-23", "survey-2022-25", "survey-2024-30"], "hand": true}, {"id": "slsi-150", "inst": "slsi", "title": "Laboratory testing delays", "years": [2017, 2020, 2022], "finding_ids": ["slsi-2017-55", "slsi-2020-19", "slsi-2022-9"], "hand": true}, {"id": "slsi-151", "inst": "slsi", "title": "Hiring beyond approved posts or without required qualifications", "years": [2017, 2020, 2022], "finding_ids": ["slsi-2017-39", "slsi-2017-40", "slsi-2020-22", "slsi-2022-10"], "hand": true}, {"id": "gem-152", "inst": "gem", "title": "Museum projects abandoned after money was spent", "years": [2020, 2022], "finding_ids": ["gem-2020-21", "gem-2022-23"], "hand": true}, {"id": "survey-153", "inst": "survey", "title": "Old deposits not refunded or taken to revenue", "years": [2017, 2020], "finding_ids": ["survey-2017-42", "survey-2020-14"], "hand": true}, {"id": "survey-154", "inst": "survey", "title": "Losses and damages not recovered or written off", "years": [2017, 2020, 2022], "finding_ids": ["survey-2017-22", "survey-2020-17", "survey-2022-18"], "hand": true}, {"id": "survey-155", "inst": "survey", "title": "Idle vehicles not disposed of", "years": [2017, 2020], "finding_ids": ["survey-2017-24", "survey-2020-15"], "hand": true}, {"id": "survey-156", "inst": "survey", "title": "Boundary stone rules and records not followed", "years": [2020, 2022], "finding_ids": ["survey-2020-20", "survey-2022-5"], "hand": true}, {"id": "exams-157", "inst": "exams", "title": "Large numbers of vacant posts", "years": [2017, 2020, 2022], "finding_ids": ["exams-2017-55", "exams-2020-29", "exams-2022-20"], "hand": true}, {"id": "exams-158", "inst": "exams", "title": "Pre-1992 exam results still not computerised", "years": [2017, 2020], "finding_ids": ["exams-2017-37", "exams-2020-26"], "hand": true}, {"id": "exams-159", "inst": "exams", "title": "Exam fees owed by other institutions not collected", "years": [2017, 2020, 2022], "finding_ids": ["exams-2017-42", "exams-2020-3", "exams-2022-15"], "hand": true}, {"id": "exams-160", "inst": "exams", "title": "Commitments made beyond budget provisions", "years": [2017, 2020], "finding_ids": ["exams-2017-28", "exams-2020-7"], "hand": true}]}