TISL, CSOs and other activists blasts AKD for failure to appoint Auditor General

• Says move undermines accountability at a critical moment of Sri Lanka

Transparency International Sri Lanka (TISL), the Civil Society Organisations (CSOs) and the other activists have expressed serious concern over the continued failure of the President to ensure the timely appointment of the Auditor General, leaving Sri Lanka’s supreme audit institution without stable leadership for an extended period of time. 

“This delay comes at a moment when public trust, financial accountability, and robust oversight are not only constitutionally required, but urgently needed,” said a statement by TISL, CSOs and activists.

The statement also said the following.

The office of the Auditor General is a cornerstone of democratic governance. As Sri Lanka’s Supreme Audit Institution, it plays a vital role in safeguarding public resources by independently auditing the use, management, and performance of public funds. A strong and independent Auditor General enables Parliament and the public to scrutinise Government expenditure, identify irregularities, prevent misuse of funds, and ensure that those entrusted with public resources are held to account. Without a permanently appointed Auditor General, the effectiveness, authority, and independence of the entire public audit system are weakened – creating space for inefficiency, mismanagement, and corruption.

This institutional vacuum is particularly alarming in the context of the multiple crises Sri Lanka continues to face. The country is currently responding to the impacts of Cyclone Ditwah, which has triggered emergency relief efforts, humanitarian assistance, and the mobilisation of significant public and external funds. Disaster response and recovery inevitably involve rapid procurement, emergency spending, and complex fund flows across multiple State agencies. In such circumstances, strong oversight mechanisms are indispensable to ensure that resources are allocated transparently, utilised efficiently, and reach affected communities without delay or diversion. The absence of a permanently appointed Auditor General undermines confidence in the proper financial management, disbursement, and monitoring of disaster-related funds at a time when public accountability is most critical.

Sri Lanka’s Constitution recognises the Auditor General as an independent authority, insulated from executive interference precisely to ensure credible oversight of public finance. However, since the retirement of the former Auditor General in April 2025, the country has witnessed a prolonged reliance on short-term acting appointments. This pattern of repeated temporary extensions, rather than a timely permanent appointment, risks eroding the institutional independence of the National Audit Office and weakening its ability to exercise oversight without fear or favour. Acting appointments, by their very nature, create uncertainty and can compromise the perception, and independence that is essential for effective audit functions.

This failure is further compounded by the fact that the country is at the end of the financial year – a critical period when public institutions are required to finalise accounts and submit their annual audit reports. The Auditor General plays a central role in guiding, reviewing, and validating this process, ensuring consistency, credibility, and accountability across the public sector. In the absence of a permanently appointed Auditor General, the entire audit cycle risks becoming fragmented and weakened, disrupting oversight and undermining the integrity of public financial accountability. This breakdown of this stage of the accountability chain creates serious vulnerabilities in the oversight of public institutions and public spending, precisely at a moment when fiscal discipline, transparency, and public confidence are most needed.

The sequence of events following the retirement of the previous Auditor General points to a broader political inertia and a governance failure. Despite the clear constitutional importance of the role, the appointment process has remained protracted and opaque, raising serious questions about political will and commitment to accountability. This situation places additional responsibility on the Constitutional Council, which is mandated to act as a safeguard against politicisation and to ensure that key independent offices are filled through transparent, merit-based processes.

In this regard, TISL, CSOs and the other activists mentioned below emphasis the urgent need for clear, publicly articulated guidelines and criteria governing appointments to constitutionally independent offices such as the Auditor General. Transparent criteria, grounded in professional competence, seniority, integrity, and demonstrated independence, are essential to protect the credibility of the appointment process and to maintain public confidence in oversight institutions. Clear standards also strengthen the Constitutional Council’s ability to discharge its mandate effectively, resist undue influence, and ensure that appointments serve the public interest.

The prolonged failure to appoint the Auditor General is not a procedural oversight; it is a substantive governance lapse with far-reaching implications. At a time of economic fragility, fiscal constraint, and heightened disaster vulnerability, Sri Lanka cannot afford weakened or compromised audit oversight. Strong public financial management, effective anti-corruption safeguards, and accountable crisis response all depend on a fully empowered and independent supreme audit institution.

TISL, the CSOs and the other activists mentioned below call on the President and all relevant authorities to act without further delay to ensure the appointment of a suitably qualified, independent Auditor General through a transparent and constitutionally sound process. Restoring the full functioning of this critical institution is essential to upholding democratic accountability, protecting public resources, and rebuilding public trust in state institutions – especially at a time when the country can least afford their erosion.

The statement was endorsed by: Ambitious Institution for Moral Generation; Asia Lanka Social Development Cooperation; Association of War Affected Women; Centre for Human Rights and Development; Centre for Policy Alternatives; Child Vision Sri Lanka – Puttalam; Eastern Social Development Foundation; Human Rights Law Chambers; Institute of Social Development; Mannar Women’s Development Federation; Muslim Women Development Trust; Rural Development Foundation; Sisterhood initiative and alliance for minorities; Transparency International Sri Lanka; Woman Lanka Network; Women and Media Collective; Women’s Action Network; Abdul Majeed Mohammed Ziyad; Ambika Satkunanathan; B. Gowthaman; Ermiza Tegal; Peter Rezel; Ruki Fernando; Sandun Thudugala; Sheila Richards; Sudaraka Arthanayake; and Dr. Vinya Ariyaratne.