UN Convention Against Corruption

This commitment requires Sri Lanka to ensure compliance with UNCAC. Compliance status of the mandatory provisions are as follows:  

Article 9 - Public procurement and management of public finances

No compliance update present

  • Article. 9.1 Take steps to establish systems of procurement, based on transparency, competition and objective criteria in decision-making, that are effective in preventing corruption. Such systems must address:

    (a) The public distribution of information relating to procurement procedures and contracts, including information on invitations to tender and relevant or pertinent information on the award of contracts, allowing potential tenderers sufficient time to prepare and submit their tenders.

    (b) The establishment, in advance, of conditions for participation, including selection and award criteria and tendering rules, and their publication;

    (c) The use of objective and predetermined criteria for public procurement decisions, in order to facilitate the subsequent verification of the correct application of the rules or procedures

    (d) An effective system of domestic review, including an effective system of appeal, to ensure legal recourse and remedies in the event that the rules or procedures established under this paragraph are not followed;

    (e) Measures to regulate matters regarding personnel responsible for procurement, such as declaration of interest in particular public procurements, screening procedures and training requirements.

  • National Procurement Commission (NPC)

  • • The NPC formulates procurement procedures and guidelines and monitors their implementation (Chapter XIXB, Constitution).

    • Responsibility of procurement actions is vested with secretaries of respective line ministries.

    • All government procurement must be carried out in line with the 2006 Procurement Guidelines as well as the 2017 Guide to Project Management and Contract Management for Infrastructure Development Projects.

    • Complaints can be lodged with the NPC, the Procurement Appeals Board or the Supreme Court.

    • NPC provides trainings to procurement officials through Sri Lanka Institute of Development Administration and MILODA Academy of Financial Studies.

    • Procurement Guidelines were gazetted on 9th May 2018 and approval from Parliament is pending.

    National Action Plan for combating Bribery and Corruption 2019-2023 provides measures such as training the National Procurement Commission, Ministry of Finance, other governmental institutions and revising the guidelines and manuals that is yet to be implemented to strengthen systems and processes for integrity in public procurement and the management of public finances.

    Link to National Action Plan for Combating Bribery and Corruption 2019 – 2023

    Link to Procurement Manual  http://www.treasury.gov.lk/documents/57687/174939/ProcurementManual2006_20060817_with_Sup8.pdf/5d0563ed-05b1-4629-9937-db8e160aac29

    Link to 2006 Procurement Guidelines http://www.treasury.gov.lk/documents/57687/174939/ProcurementGuidelines2006_amded12June.pdf/4417f549-2a8d-45d1-b3a6-0560db79a87f

    Link to 2018 gazetted Procurement Guidelines http://www.documents.gov.lk/files/egz/2018/5/2070-15_E.pdf

    Link to the Country Review Report under Second Review Cycle http://www.unodc.org/documents/treaties/UNCAC/CountryVisitFinalReports/2018_09_03_Sri_Lanka_Final_Country_Report.pdf

  • Article. 9.2 Take measures to promote transparency and accountability in the management of public finances. Such measures must encompass:

    (a) Procedures for the adoption of the national budget;

    (b) Timely reporting on revenue and expenditure;

    (c) A system of accounting and auditing standards and related oversight;

    (d) Effective and efficient systems of risk management and internal control; and

    (e) Corrective action in the case of failure to comply with these requirements

  • Auditor General’s Department, Ministry of Finance

    • Chapter XVII of the Constitution deals with the management of public finances, including the adoption of the national budget.


    • Parliament monitors budgetary expenditure, including allocation of financial resources for public programs and projects.


    • Articles 10 – 15 of the Fiscal Management (Responsibility) Act (FMRA) regulates the reporting on revenue and expenditure by public bodies.


    • Compliance by public bodies with accounting and auditing standards is measured per the Accounting and Auditing Standards Act No.15 of 1995 by the National Audit Office.

    Link to Fiscal Management (Responsibility) Act https://www.srilankalaw.lk/YearWisePdf/2003/FISCAL_MANAGEMENT_(RESPONSIBILITY)_ACT,_No._3_OF_2003.pdf

    Link to National Audit Act http://www.auditorgeneral.gov.lk/web/images/public_news_agdsl/2018_news/Natinal_Audit_Act/Nationa-Audot-Act_E.pdf

    Link to Accounting and Auditing Standards Act  No.15 of 1995 http://www.slaasc.lk/pdf/01.pdf

    Link to the Constitution http://www.parliament.lk/files/pdf/constitution.pdf

  • Article. 9.3 Take civil and administrative measures to preserve the integrity of accounting books, records, financial statements or other documents related to public expenditure and revenue and to prevent the falsification of such documents.

  • Auditor General’s Department, Attorney General’s Department, Ministry of Finance

  • • Under Offences Against Public Property Act. No. 12 of 1982 section 5 (2) forgery or falsification of public accounts is a criminal offence.

    • Rules relating to management of public finance, preservation of accounting books, financial statements and public records are governed by the Financial Regulations of 1992 and Treasury Circulars by the Ministry of Finance.

    Link to Offences Against Public Property Act https://www.lawnet.gov.lk/1947/12/31/offences-against-public-property-2/

    Link to Financial Regulations of 1992 http://dl.lib.mrt.ac.lk/bitstream/handle/123/97/chapter%204.pdf?sequence=9&isAllowed=y

    Link to Ministry of Finance and Mass Media http://www.treasury.gov.lk/

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