World Bank2012-06-112012-06-112007-03https://hdl.handle.net/10986/7706This assessment of public sector accounting and auditing is generally meant to assist with the implementation o f more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Sri Lanka. Following the introduction, and chapters on public sector accounting and auditing, Annex A explains the methodology used for the study. Annex B provides a summary of accounting and auditing standards referred to in this study. Annex C and D provide Sri Lanka accounting and auditing legislation, respectively. Lastly, Annex E includes a description of the benefits of accrual accounting.CC BY 3.0 IGOACCOUNTABILITY FRAMEWORKACCOUNTING STANDARDSACCRUAL ACCOUNTINGACCRUAL BASISACCRUAL BUDGETINGADMINISTRATIVE FRAMEWORKAUDIT FINDINGSAUDIT OFFICEAUDITING STANDARDSAUDITOR GENERALAUDITORSBUDGET FORMULATIONBUDGET MANAGEMENTCASH ACCOUNTINGCASH BASISCASH FLOWSCENTRAL GOVERNMENTCIVIL SERVICECODE OF CONDUCTCODE OF ETHICSCOMMERCIAL ACCOUNTINGCONSULTATIONCONTINGENT LIABILITIESCORPORATE GOVERNANCEECONOMIC DEVELOPMENTEXPENDITURE CONTROLEXPENDITURE POLICIESEXTERNAL AUDITFINANCE MINISTRYFINANCIAL ACCOUNTABILITYFINANCIAL COMPLIANCEFINANCIAL CONDITIONFINANCIAL INFORMATIONFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT SYSTEMSFINANCIAL PERFORMANCEFINANCIAL POSITIONFINANCIAL REGULATIONSFINANCIAL REPORTINGFINANCIAL REPORTING STANDARDSFINANCIAL REPORTSFINANCIAL STATEMENTFINANCIAL STATEMENTSFISCAL AFFAIRSFISCAL REFORMFOREIGN AFFAIRSFORMAL DOCUMENTGOVERNMENT ACCOUNTINGGOVERNMENT ACCOUNTSGOVERNMENT BUDGETGOVERNMENT DEPARTMENTGOVERNMENT EXPENDITUREGOVERNMENT ORGANIZATIONSGOVERNMENT RESPONSEGOVERNMENT SPENDINGINSTITUTIONAL DEVELOPMENTINSTITUTIONAL FRAMEWORKINTERNAL CONTROLINTERNAL CONTROLSINTERNATIONAL ORGANIZATIONINTERNATIONAL STANDARDINTERNATIONAL STANDARDSLEGAL FRAMEWORKLEGISLATIONLEGISLATIVE SCRUTINYLOCAL GOVERNMENTMINISTRY OF FINANCENATIONAL AUDITNATIONAL AUTHORITIESPERFORMANCE AUDITPERFORMANCE MEASUREMENTPROGRAMSPROVISIONSPUBLICPUBLIC ACCOUNTSPUBLIC CORPORATIONSPUBLIC DISCLOSUREPUBLIC ENTERPRISEPUBLIC ENTERPRISESPUBLIC EXPENDITUREPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE MANAGEMENT REFORMPUBLIC FINANCEPUBLIC FINANCIAL ACCOUNTABILITYPUBLIC FINANCIAL MANAGEMENTPUBLIC SECTORPUBLIC SECTOR ACCOUNTINGPUBLIC SECTOR ETHICSPUBLIC SECTOR ORGANIZATIONSPUBLIC SERVANTSPUBLIC SUPPORTQUALITY ASSURANCEREFORM PROGRAMREVENUE MANAGEMENTSENIOR MANAGERSSENIOR MEMBERSSUPREME AUDIT INSTITUTIONSUPREME AUDIT INSTITUTIONSTAXTAXATIONTRANSPARENCYTREASURYWorld Bank10.1596/7706