Sunday, November 23, 2025

Sri Lanka Has No Auditor General for 7 Months & Constitutional Council Rejects Extension for Acting Auditor General

Sri Lanka faces a critical governance crisis as the country's Auditor General position remains unfilled for seven months, with the Constitutional Council rejecting President Anura Kumara Dissanayake's proposal to extend the acting official's tenure. This unprecedented vacancy in one of the nation's most crucial oversight roles raises serious concerns about financial accountability and constitutional governance.

Constitutional Council Blocks Extension Request

On Friday, December 21, the Constitutional Council decisively rejected President Dissanayake's recommendation to extend Acting Auditor General H.D. Dharmapala's tenure by an additional three months. This decision leaves Sri Lanka without a confirmed head of its supreme audit institution, creating a significant gap in the country's financial oversight mechanism.

The Auditor General's office has operated without a permanent appointee since April 8, 2024, when the previous incumbent's term concluded. Despite having seven months to address this vacancy, the President has failed to nominate a suitable permanent replacement, highlighting potential administrative inefficiencies within the current government.

Presidential Appointment Plans Face Scrutiny

Reports indicate that President Dissanayake intended to appoint H.T.P. Chandanawa, described as a close associate, to the permanent position. However, this proposed appointment has raised questions about potential conflicts of interest and the independence required for such a critical oversight role.

The Auditor General position demands absolute impartiality and professional integrity, as the office is responsible for auditing government accounts, public enterprises, and ensuring transparency in public financial management. Any perceived political influence or personal connections could compromise the office's credibility and effectiveness.

Impact on Financial Oversight and Governance

The extended vacancy creates serious implications for Sri Lanka's financial governance framework. The Auditor General serves as the supreme audit institution, responsible for examining government expenditure, identifying financial irregularities, and ensuring compliance with established procedures and regulations.

Without a permanent Auditor General, several critical functions may be compromised, including annual government account audits, performance evaluations of public institutions, and investigations into financial misconduct. This situation is particularly concerning given Sri Lanka's ongoing economic challenges and the need for robust financial oversight.

The absence of permanent leadership also affects the office's ability to implement long-term audit strategies, maintain international audit standards, and coordinate with global audit institutions. These factors could impact Sri Lanka's transparency rankings and investor confidence.

Constitutional Council's Role and Authority

The Constitutional Council's rejection demonstrates the body's commitment to maintaining checks and balances within Sri Lanka's governance system. Established to ensure independent appointments to key constitutional positions, the Council comprises representatives from various sectors, including civil society and political parties.

This decision reflects the Council's responsibility to scrutinize presidential nominations and extensions, ensuring appointments meet constitutional requirements and maintain institutional independence. The rejection suggests potential concerns about the proposed extension or the broader appointment process.

Urgent Need for Resolution

The prolonged vacancy demands immediate presidential action to nominate a qualified candidate who meets constitutional requirements and commands broad respect for integrity and professional competence. The nominee should possess extensive auditing experience, demonstrate independence from political influence, and understand Sri Lanka's complex financial landscape.

Parliament and civil society organizations have increasingly expressed concern about this situation, calling for transparency in the selection process and emphasizing the need for a merit-based appointment. Professional auditing bodies have also highlighted the importance of maintaining audit standards and institutional independence.

Broader Implications for Democratic Governance

This situation reflects broader challenges in Sri Lanka's institutional governance, particularly regarding timely appointments to constitutional positions. The Auditor General vacancy joins other instances where key positions have remained unfilled, potentially weakening democratic institutions and accountability mechanisms.

The standoff between the President and Constitutional Council also highlights the importance of institutional checks and balances in preventing arbitrary appointments and maintaining separation of powers. This dynamic demonstrates the constitutional framework's resilience in protecting institutional independence.

Looking Forward

Resolving this crisis requires immediate presidential action to identify and nominate a suitable candidate who can secure Constitutional Council approval. The selection process should prioritize professional qualifications, independence, and integrity over political considerations.

The new Auditor General will inherit significant challenges, including addressing any audit backlogs created during the vacancy period and restoring public confidence in the office's independence and effectiveness. Success will depend on demonstrating unwavering commitment to transparency, accountability, and professional excellence.

Sri Lanka's democratic institutions and economic recovery efforts depend on having robust oversight mechanisms in place. The Auditor General position represents a cornerstone of financial accountability, making its prompt and appropriate filling essential for the nation's governance and development objectives.