Auditor General’s statement

The Auditor General can undertake special purpose audits (reviews/investigations) on his own initiative and/or at request from the President or the National Assembly as provided in the Constitution and the Auditor General Act. A special purpose audit looks at a particular issue, system, function, operation, scheme, project, programme or an organisation, either in isolation or in a transversal, cross-cutting manner. The rule of thumb used for selection of the subject matter is ‘does it matter to the public’. The purpose of a special audit is to provide objective information on the particular subject matter to those who seek that information. These reports often result in better decision making and positive differences in public institutions. The positive differences in turn result in better service delivery to the public through efficient public administration and cost savings through sound finance management, in other words, better value for the money. These processes help promote good governance, transparency and accountability.

This report follows a request from the Finance and Public Accounts Committee (FPAC) of the 6th National Assembly. This report examines the various land transactions between Government and the Political Party (known as SPUP, SPPF, Party Lepep and US) during the period 1996 to 2019.

Gamini Herath
Auditor General