Year

Sector

Description

Amount in LKR Millon

Page No.

2020

Construction /infrastructure development

 Multipurpose Terminal at the Port of Galle , the project was  suspend this project due to non-extension  of the loan period by the lender due to  the delay of more than 3 years for  obtaining the approval.

418

255

Construction of National and Rural Roads : A sum of Rs.291 million had been paid uneconomically to the lending agency as commitment fees on unutilized loan amount in the year under review.

291

262

Second Integrated Road  Investment Programme: A sum of Rs.243 million had been paid uneconomically to the lending agency as commitment fees on unutilized loan amount in the year under review.

243

263

Expenditure Incurred on Consultancy Services and Preparation of plans: The University of Sri Jayewardenepura had not determined the feasibility of implementing the auditorium construction project by conducting a formal feasibility study.

5.79

316

Construction of a long route bus stand and shopping complex at ElaheraPradeshiya Sabha, a fruitless expenditure of 15.67 million had been incurred on the project to remove a rock without the approval of the Council and a feasibility study.

15.67

126

The Nochchiyagama Pradeshiya Sabha had constructed a compost production center at a cost of Rs. 16.94 million in September 2019. As the composting process had not been systematically carried out even by the end of the year under review, the cost so incurred had become a fruitless expenditure.

16.94

130

Construction of Nuwara Eliya High Elevation Sports Complex: As the loan plan fee for the project, € 264,492.34 or Rs. 51.05 million had  been paid to the lending bank. A sum of  Rs.53.55 million had been spent on  salaries and wages, and office equipment  for this project in the year 2019. Even though the said project was expected to  be opened to the public in the first quarter of 2019, it had been discontinued year 2020.

104.6

365

Projects on Road Constructions : The period of agreement of constructing the Derangala -Banagala Highway had been extended in several occasions and a sum of Rs.7 million had been spent for the said project. The relevant expenditure had become fruitless as it had not been tarred after laying properly with mixed stones.

7

446

constructiion of a sports pavilion in the  A/Kekirawa Thirappane Mahanama Vidyalaya. The contractor had commenced the works  thereof in the year 2017 and abandoned the project after completing only works of Rs.1.09 million.

1.09

461

Galtennahena Weliarawa Bridge No.1844 in the Badulla District. The right side of the bridge had been connected to a paddy field and as a result, an access road had not been connected to the bridge in a proper manner, thus the expenditure incurred therefor had become fruitless.

28.1

472

Construction of the Exit of  Karammada Wewa in the Uva Province. As the said exit had been constructed at a low height than the standard height, it was observed that rain water in the tank had receded and as a result, the said reconstructed tank was overgrown with weeds.

4.9

473

Administration related

Special Audit Report on the  Private Building Leased to the Ministry of Agriculture

315

75

The National Research Council observed  that 15 researches out of researches worth Rs.47.3 million conducted from  the year 2011 to the year 2016, had been failures due to matters such as poor coordination with the researcher through communication, achievement of research progress and review.

47.3

323

Uneconomic Transactions Six LED display boards had been purchased spending Rs. 14.03 million in 03 instances by the Department of Local Government – Western Province, during the period 2015-2017.

14.03

438

A building with three units of flats had been obtained after entering into a lease agreement relating to the period from 30 August 2017 to 31 August 2022 for maintaining the office of the Mission, official residence and attached houselocated in Palestine. Only one officer of this Mission is employed in the service from 18 April 2019 and sums of Rs.1.43 million and Rs.50,000 had been spent as building rent and electricity and water charges from May 2019 to February 2021 and from May 2019 to January 2020 respectively for a unit not used by the said Mission.

1.47

373

Transactions of Contentious Nature: a fruitless expenditure of Rs. 17.43 million had
been incurred at Rs. 498,031 per unit. As for the proposals of the Council, 104 members should have voted. A fruitless expenditure of Rs. 3.32 million had been incurred on 40 voting units at Rs. 83,105 per unit.

20.75

438

Agriculture/Fishery/Water

Encouraging Organic Farming

3.3

198

Updating the Bio-data Information System: With the aim of updating the system by
including the bio-data information of the farmers who have been included in the
new pension scheme which has been in operation since January 2014, surveys
had been conducted in only 08 districts at a cost of Rs. 1.7 million.As the Board had not taken measures to conduct surveys in other districts and update the database, the cost spent thereon had become fruitless.

1.7

202

2019

Health

An accountant of the Ministry of Health had spent Rs.691,680 as course fee and
other expenses relating to following a course tited International Exposure and
Professional Development Course on Hospital Management and Accounting
during May and August 2016. The same officer had again involved in the same course by spending Rs.691,680. Therefore, the course fee and other expenses of Rs.691,680 incurred on one of the above two occasions had become an uneconomic expenditure.

691,680

51

Construction /infrastructure development

 Construction carried out at the Halbarawatta land, Malambe had become an uneconomic expenditure (loss).

60.1

56

In order to implement a project for the construction of a market complex and a bus station for busses traveling long distances, a fruitless expenditure of Rs. 15.67 million had been incurred by the Pradeshiya Sabha, Elahara for the removal of a rock without approval of the Pradeshiya Sabha and a feasibility study.

15.67

134

Sums of Rs. 1,180.44 million and Rs. 206.03 million relating to the Integrated Road Investment Programme and Integrated Road Investment Programme – Tranche 2 respectively upon the source of loan not issued as at 31 December 2019, had been paid to the funding agency as del crede commission. As such, a fruitless expenditure totaling Rs. 1,386.47 had been incurred.

1,386.47

260

Solid waste segregation center for Alayadivembu Pradeshiya Sabha had been constructed with the cost of Rs. 1.25 million in “Kannagipuram”, under the UNOPS project in year 2016 and Compost machinery at a cost of Rs. 1.2 million had been fixed under the PSDG fund in year 2018. However, due to the protest by the public and the lack of land space for the landfillings, the Compost center had not been operated since 20 October 2017 and found to be in a dilapidated condition. As a result, the investments for the segregation center had become fruitless and the machineries were being idle.

1.25

494

Construction of the building of Administration Resource Centre of the Early Childhood Development Authority. A sum of Rs.2.08 million had already been spent for the project by that time and it had been a fruitless expenditure.

2.08

502

Human Resource

Incuring Expenditure on Training of the Officers in the Waiting List: the expenditure of Rs.532,553 incurred on the training of the officers in the waiting list had become fruitless.

0.5

57

The Employees' Trust Fund Board had released 13 officers to government institutions including local government bodies during the period from 2006 to 2015 and a total of Rs. 23.86 million had been paid as Rs. 22.68 million for salaries Rs. 1.03 for overtime and holiday pay and Rs. 0.15 million for acting allowances and it had become an uneconomic expense to the Board.

23.86

351

Other

Special Audit Report on the Sri Lanka Cricket: Even though only a sum of Rs.25 million had been paid by a cheque written in the name of the Most Ven. Mahanayaka Thera of Malwatta Chapter, the Ven. Mahanayaka Thero or the Chief incumbent of Gangarama Temple, Ven. Priest were not made aware of about the balance Rs.25 million. It was therefore observed in
audit that the relevant land had been acquired on lease basis without being carried out a proper study to open this University this land is in vain up to now and all expenditure incurred up to now had become fruitless.

25

90

Environmental Protection Project

Having obtained provision from the Central Environmental Authority, the Kurunegala Municipal Council had commenced a plastic recycling project by incurring a sum of Rs. 8.00 million: As the Municipal Council had not implemented theproject, the sum spent had become fruitless.

8

135

Industries

 An uneconomic expenditure of Rs. 24.10 million had been incurred on green tea
leaves.

24.1

206

Agriculture/Fishery/Water

Production of Artificial Bait Cuttlefish: In order to implement a project proposal presented by a private company to produce a sum of Rs. 2.5 million had been paid to the National Aquatic Resources Research and Development Agency by the Ministry on 02 October 2018 without obtaining approval of the Secretary to the Ministry;  the sum incurred by the Government had become fruitless.

2.5

215

Obtaining a Regular Water Supply for the Fish Breeding Center in Iranamadu:  The sum of Rs. 368,081 spent thereon through variation orders, had become fruitless.

0.4

218

Administration related

Rent paid for the International Arbitration Centre: The rent of
Rs.18.82 million paid in 2019 had become an uneconomic transaction since the Company that had been established was inoperative.

18.82

180

Obtaining a Vehicle for the Secretary of the Ministry under the Operating Lease Scheme: a sum of Rs. 5.62, which had been incurred for 14 months at the rate of Rs. 345,230 (excluding taxes) per month had become an uneconomical expenditure.

0.3

343

Sri Jayawardanapura General Hospital had spent a sum of Rs. 21.5 million during the period 2016-2019 on the activities such as, procurement of an electronic document management software, scanning data, management of social media, and allowances paid to the staff. As the said software had not been used even up to 31 December 2019 for achieving the said objective, the expenditure incurred thereon had become fruitless.

21.5

371

Failure to Obtain ISO Certification: The Authority had made an agreement with a private company on 16 September 2016 to install an Effective Quality Management System based on ISO 9001:2015 standard at a cost of Rs. 1 million. Out of this, a sum of Rs. 0.326 million had been spent even up to 31 December 2019. However, the Authority had not obtained ISO certification as envisaged even up to 30 June 2020. As a result, the money spent on the Project had become fruitless.

1

495

2018

Agriculture/Fishery/Water

Special Audit Report on the Paddy Fertilizer Subsidy Programme in Sri Lanka: the value of uneconomical payments thus made totaled Rs.1,266,733,838 for the Yala and Maha Seasons in the year 2016 and the Yala Season in the year 2017.

1266.73

91

A sum of Rs.28.64 million had been spent in the year 2018 on printing Training Manuals and Work Books prepared by the Instructors for farmers training and capacity building; benefits from the money spent was not possible to be reaped.

28.64

414

A sum of Rs.2.76 million had bee spent from August 2017 to July 2018 for scanning and computerization of 281,250 applications of farmers. However, the said data had not been used for the process of payment of compensation.

2.76

414

Construction /infrastructure development

State Mortgage and Investment Bank had spent Rs.1.16 million for the Partition and construction works,  the expense incurred for the partition became a fruitless expenditure.

1.16

190

The disbursement of Asian Development Bank loan had not been utilized timely, therefor Rs. 476 million from the Integrated road investments program I and Rs. 31 million from the Integrated road investments program 2 had to be paid as commitment Charges fruitlessly.

31

294

A sum of Rs.1.34 million had been spent on construction of the Observation Deck of the Seethawaka Botanical Garden.

1.34

415

Establishment of Cultural Centres: A sum of Rs.4.26 million had been spent on those constructions as at 31 December 2018 and it was a fruitless expenditure.

4.26

419

An accident unit has been constructed spending Rs. 2.74 million in year 2016 at the regional hospital Kongahawela,Since this hospital was submerged by Kaluganga development project, Moragahakanda, the amount spent for the aforesaid construction has become fruitless.

2.74

444

Since the new clinic building constructed in year 2004 at Divisional hospital Pallepola spending Rs. 5 million is now sinking, it has become impossible to open it for the benefit of people.

5

444

Human Resource

A sum of Rs. 4.23 million had been spent in that connection. As the Minister in charge had presented a Cabinet Memorandum and cancelled those recruitments, the amount spent had become uneconomic.

4.23

423

Media

A sum of Rs. 1.68 million had been incurred in the year 2017 for the formulation of a media policy to promote and to establish an innovative media culture within Sri Lanka.  The Institute was unable to recover the amounts even by the end of the year under review.

1.68

360

Industries

The raw material required for operating the production activities of the rubber factory with maximum capacity by spending Rs.12.08 million in the year 2016 without carrying out a feasibility study; the amount spent for the factory had become fruitless.

12.08

204

Administration related

A CCTV camera system has been established spending Rs. 1.24 in January 2017, the total expenditure born for the project has become an uneconomical expense.

1.24

55

Out of the service and maintenance charge totalling Rs. 3 million paid in August 2016 relating to the period 2016/2017, had become uneconomic.

3

257

The Irrigation Department had incurred an uneconomic expenditure of Rs. 1.16 million.

1.16

410

Of the computer software and accessories purchased, Rs. 9.68 million worth items had become technically obsolete. Thus, the expenditure had become futile as the expected objectives could not be achieved.

9.68

457

A land allocated by the Kalmunai Municipal Council for bus stand in Kalmunai at a cost of Rs. 2.4 million during the year 2011 from the Fund of the Authority in order to accommodate the office of the Authority. However, the Kalmunai Municipal Council had claimed the ownership of the building and rented out it to a private bank. As a result, the Authority had not made use of this building.

2.4

470

2017

Construction /infrastructure development

A sum of Rs.60 million had been paid to the consultants for the preparation of the said report and as such, that expenditure had become fruitless.

60

251

The expenditure of Rs.3.86 million incurred on the construction of sluice deviating from the recommended irrigation technology had become fruitless.

3.86

313

Human Resource

The Sri Lanka Tourism Promotion Bureau had made an uneconomical payment of Rs.179.44 million for salaries, transport, house rental, telephone , overtime allowances
and other allowances based on those appointments.

179.44

247

No service whatsoever had been rendered by this Centre after the year 2015 and a sum of Rs.1.07 million had been paid uneconomically as salaries and allowances to the said Field Coordinating Officer and Office Aide.

1.07

276

A total sum of Rs.1.43 million spent for paying salaries to the Instructor of Rattan Manufacture and the Watcher who were deployed in the service and spent for supply of water to this Centre, had become fruitless due to failure of the industry.

1.43

357

Industries

A production valued at Rs.15.88 million had been done in the year 2017. The income from sales thereon in the year 2017 was Rs.6.43 million and it was 40 per cent of the total production. Accordingly it was observed that 60 per cent of cost of sales can be a fruitless expenditure in future.

9.45

319

Administration related

The service of a Sales Promotion Consultant had been obtained by spending a sum of Rs.1.34 million for formulating a procedure; Action had not been taken to proceed with that purpose and as such, it had become an uneconomic expenditure.

1.34

276

The sum of Rs.6.89 million spent for the foreign tour had become a fruitless expenditure.

6.89

360

The sum of Rs.656,500 of the expenditure on room charges and lecture hall had become fruitless.

0.65

360

2016

Construction /infrastructure development

The Galenbindunuwewa Pradeshiya Sabha had spent a sum of Rs.1.95 million in the year 2014 for the construction of a bridge over the canal which flows near the Hurulunikawewa Batathuna. However, the expenditure incurred for that project had become fruitless due to unavailability of an exit from the bridge after accessing to the bridge.

1.95

107

The sum of Rs.79.85 million spent had been become a fruitless expenditure as a result of the Project completely abandoned due to the aforesaid plans had not complied with the current plans of the Project.

79.85

260

Ministry of Higher Education and Highways incurring a sum of Rs. 1.5 million under the Maganeguma Project within the jurisdiction of the Ruwanwella Pradeshiya Sabha, and a motor grader had been used for the total removal of those pavement blocks, thus the expenditure incurred thereon, had become uneconomic.

1.5

222

The Project (SOREM) for Expansions and Modernisation of the Refinery had not been commenced and the expenditure of Rs.837 million incurred on the Project up to 31 December 2016 was observed as an uneconomic transaction

837

316

The sum of Rs.3.23 million spent for it had been a fruitless expenditure on not completing the electric fence.

3.23

337

Human Resource

The function of the establishment of an information data bank in respect of Sri Lankans employed outside Sri Lanka Accordingly, the Bureau had spent a sum of Rs.8.27 million for publicity of the “Shrama Surekuma” Programme implemented for collecting information, the expenditure incurred therefor had become fruitless.

8.27

183

Professional charges amounting to Rs. 2.40 million had been paid and that expenditure had become fruitless as making payments in such a manner had not been possible.

2.4

245

A sum of Rs.1.67 million had been spent out of the Council‟s Fund. Even thereafter that tour, training opportunities had not been obtained by the officers who engaged in medical field and as such that expenditure had become fruitless.

1.67

370

Environmental Protection Project

A sum of Rs.11.11 million had been spent during the year under review and the previous 2 years for the “Embul Thial” project, However, the Authority had failed to commence its operations, even by the end of the year under review.

11.11

358

Agriculture/Fishery/Water

As such, the sum of 108 Rs.18.13 million spent for that water project and water pumps and equipment thereof valued at Rs.3.45 million had become fruitless.

3.45

108

A sum of Rs.1.58 million from the Fund of the Sabha had been spent in 02 instances of the year 2014 for the construction of the well of the water project of the Kuruwita. . However, water in the well was not suitable for drinking . As such, the amount spent had become fruitless.

1.58

109

Administration related

A building for the Plantation Management Supervision Division had been procured but he Plantation Industry Division had not utilized that building and the rent of Rs.2.25 million paid up to that date had become fruitless.

2.25

146

An additional cost of Rs. 1.58 million had been incurred due to two officers travelling in the Business Class in 06 instances.

1.58

197

A sum of Rs.2.53 million had been paid to a private institution for the year 2011 to the year 2016 as service charges of the online computer system, but the software does not comply with the present requirements. As such, the expenditure incurred had been uneconomic.

2.53

291

Other

Rs.2.00 million out of that had been given to the Department of Labour and Trade Union Relations for the implementation of the Project for Zero Child Labour in Sri Lanka.  Project would be uneconomical due to the failure to carry out a proper feasibility study in the planning stage of the Project.

2

175

2015

Other

Purchase of 500 mattresses of size  for Rs.3,543,750 for Sports Schools had been made without identifying the requirements of the schools and Those mattresses could not be used as those did not conform to the proper standard.

3.54

140

Construction /infrastructure development

The Project for Expansions and Modernisation of the Refinery had not been commenced even by 15 July 2016 and the expenditure of Rs.837 million incurred on the Project up to 31 December 2015 was observed as an uneconomic transaction.

837

255

Construction of the Eththukala Coast Garden in Negombo had been commenced by the Tourism Board in the year 2010 and a sum of Rs.165.92 million had been spent by the end of year 2015. That garden had not been used for any effective purpose even by the end of year 2015.

165.92

278

Works of Development of Internal Roads: The expenditure of Rs.1.69 million incurred for the development of those two sections of road had become fruitless.

1.69

287

A sum of Rs.2.60 million had been paid in the year 2012 for the construction of Sewerage System in the Narammala District Hospital. In addition, a sum of Rs.79,252 as well had been spent for 02 motors and spare parts. the entire amount incurred for this project had become a fruitless expenditure.

2.679

303

Human Resource

Activities of the Associate Company: the sum of Rs.2.4 million spent on 402 trainees had become a fruitless expenditure.

2.4

153

Teacher Training Work Shops held in Thailand and Philippines:  a sum of Rs.24.23 million spent therefor had become a fruitless
expenditure.

24.23

281

Energy

Lakvijaya Power Station: The sum of Rs.1,307 million spent by the Board by 31 December 2015 had become an uneconomic expenditure.

1,307

260

Agriculture/Fishery/Water

An uneconomic expenditure of Rs.151.75 million had been incurred due to entering into loan agreements without carrying out correct feasibility studies.

151.75

267

Year

Sector

Description

Amount in LKR Millon

Page No.

2020

Construction /infrastructure development

 Multipurpose Terminal at the Port of Galle , the project was  suspend this project due to non-extension  of the loan period by the lender due to  the delay of more than 3 years for  obtaining the approval.

418

255

Construction of National and Rural Roads : A sum of Rs.291 million had been paid uneconomically to the lending agency as commitment fees on unutilized loan amount in the year under review.

291

262

Second Integrated Road  Investment Programme: A sum of Rs.243 million had been paid uneconomically to the lending agency as commitment fees on unutilized loan amount in the year under review.

243

263

Expenditure Incurred on Consultancy Services and Preparation of plans: The University of Sri Jayewardenepura had not determined the feasibility of implementing the auditorium construction project by conducting a formal feasibility study.

5.79

316

Construction of a long route bus stand and shopping complex at ElaheraPradeshiya Sabha, a fruitless expenditure of 15.67 million had been incurred on the project to remove a rock without the approval of the Council and a feasibility study.

15.67

126

The Nochchiyagama Pradeshiya Sabha had constructed a compost production center at a cost of Rs. 16.94 million in September 2019. As the composting process had not been systematically carried out even by the end of the year under review, the cost so incurred had become a fruitless expenditure.

16.94

130

Construction of Nuwara Eliya High Elevation Sports Complex: As the loan plan fee for the project, € 264,492.34 or Rs. 51.05 million had  been paid to the lending bank. A sum of  Rs.53.55 million had been spent on  salaries and wages, and office equipment  for this project in the year 2019. Even though the said project was expected to  be opened to the public in the first quarter of 2019, it had been discontinued year 2020.

104.6

365

Projects on Road Constructions : The period of agreement of constructing the Derangala -Banagala Highway had been extended in several occasions and a sum of Rs.7 million had been spent for the said project. The relevant expenditure had become fruitless as it had not been tarred after laying properly with mixed stones.

7

446

constructiion of a sports pavilion in the  A/Kekirawa Thirappane Mahanama Vidyalaya. The contractor had commenced the works  thereof in the year 2017 and abandoned the project after completing only works of Rs.1.09 million.

1.09

461

Galtennahena Weliarawa Bridge No.1844 in the Badulla District. The right side of the bridge had been connected to a paddy field and as a result, an access road had not been connected to the bridge in a proper manner, thus the expenditure incurred therefor had become fruitless.

28.1

472

Construction of the Exit of  Karammada Wewa in the Uva Province. As the said exit had been constructed at a low height than the standard height, it was observed that rain water in the tank had receded and as a result, the said reconstructed tank was overgrown with weeds.

4.9

473

Administration related

Special Audit Report on the  Private Building Leased to the Ministry of Agriculture

315

75

The National Research Council observed  that 15 researches out of researches worth Rs.47.3 million conducted from  the year 2011 to the year 2016, had been failures due to matters such as poor coordination with the researcher through communication, achievement of research progress and review.

47.3

323

Uneconomic Transactions Six LED display boards had been purchased spending Rs. 14.03 million in 03 instances by the Department of Local Government – Western Province, during the period 2015-2017.

14.03

438

A building with three units of flats had been obtained after entering into a lease agreement relating to the period from 30 August 2017 to 31 August 2022 for maintaining the office of the Mission, official residence and attached houselocated in Palestine. Only one officer of this Mission is employed in the service from 18 April 2019 and sums of Rs.1.43 million and Rs.50,000 had been spent as building rent and electricity and water charges from May 2019 to February 2021 and from May 2019 to January 2020 respectively for a unit not used by the said Mission.

1.47

373

Transactions of Contentious Nature: a fruitless expenditure of Rs. 17.43 million had
been incurred at Rs. 498,031 per unit. As for the proposals of the Council, 104 members should have voted. A fruitless expenditure of Rs. 3.32 million had been incurred on 40 voting units at Rs. 83,105 per unit.

20.75

438

Agriculture/Fishery/Water

Encouraging Organic Farming

3.3

198

Updating the Bio-data Information System: With the aim of updating the system by
including the bio-data information of the farmers who have been included in the
new pension scheme which has been in operation since January 2014, surveys
had been conducted in only 08 districts at a cost of Rs. 1.7 million.As the Board had not taken measures to conduct surveys in other districts and update the database, the cost spent thereon had become fruitless.

1.7

202

2019

Health

An accountant of the Ministry of Health had spent Rs.691,680 as course fee and
other expenses relating to following a course tited International Exposure and
Professional Development Course on Hospital Management and Accounting
during May and August 2016. The same officer had again involved in the same course by spending Rs.691,680. Therefore, the course fee and other expenses of Rs.691,680 incurred on one of the above two occasions had become an uneconomic expenditure.

691,680

51

Construction /infrastructure development

 Construction carried out at the Halbarawatta land, Malambe had become an uneconomic expenditure (loss).

60.1

56

In order to implement a project for the construction of a market complex and a bus station for busses traveling long distances, a fruitless expenditure of Rs. 15.67 million had been incurred by the Pradeshiya Sabha, Elahara for the removal of a rock without approval of the Pradeshiya Sabha and a feasibility study.

15.67

134

Sums of Rs. 1,180.44 million and Rs. 206.03 million relating to the Integrated Road Investment Programme and Integrated Road Investment Programme – Tranche 2 respectively upon the source of loan not issued as at 31 December 2019, had been paid to the funding agency as del crede commission. As such, a fruitless expenditure totaling Rs. 1,386.47 had been incurred.

1,386.47

260

Solid waste segregation center for Alayadivembu Pradeshiya Sabha had been constructed with the cost of Rs. 1.25 million in “Kannagipuram”, under the UNOPS project in year 2016 and Compost machinery at a cost of Rs. 1.2 million had been fixed under the PSDG fund in year 2018. However, due to the protest by the public and the lack of land space for the landfillings, the Compost center had not been operated since 20 October 2017 and found to be in a dilapidated condition. As a result, the investments for the segregation center had become fruitless and the machineries were being idle.

1.25

494

Construction of the building of Administration Resource Centre of the Early Childhood Development Authority. A sum of Rs.2.08 million had already been spent for the project by that time and it had been a fruitless expenditure.

2.08

502

Human Resource

Incuring Expenditure on Training of the Officers in the Waiting List: the expenditure of Rs.532,553 incurred on the training of the officers in the waiting list had become fruitless.

0.5

57

The Employees' Trust Fund Board had released 13 officers to government institutions including local government bodies during the period from 2006 to 2015 and a total of Rs. 23.86 million had been paid as Rs. 22.68 million for salaries Rs. 1.03 for overtime and holiday pay and Rs. 0.15 million for acting allowances and it had become an uneconomic expense to the Board.

23.86

351

Other

Special Audit Report on the Sri Lanka Cricket: Even though only a sum of Rs.25 million had been paid by a cheque written in the name of the Most Ven. Mahanayaka Thera of Malwatta Chapter, the Ven. Mahanayaka Thero or the Chief incumbent of Gangarama Temple, Ven. Priest were not made aware of about the balance Rs.25 million. It was therefore observed in
audit that the relevant land had been acquired on lease basis without being carried out a proper study to open this University this land is in vain up to now and all expenditure incurred up to now had become fruitless.

25

90

Environmental Protection Project

Having obtained provision from the Central Environmental Authority, the Kurunegala Municipal Council had commenced a plastic recycling project by incurring a sum of Rs. 8.00 million: As the Municipal Council had not implemented theproject, the sum spent had become fruitless.

8

135

Industries

 An uneconomic expenditure of Rs. 24.10 million had been incurred on green tea
leaves.

24.1

206

Agriculture/Fishery/Water

Production of Artificial Bait Cuttlefish: In order to implement a project proposal presented by a private company to produce a sum of Rs. 2.5 million had been paid to the National Aquatic Resources Research and Development Agency by the Ministry on 02 October 2018 without obtaining approval of the Secretary to the Ministry;  the sum incurred by the Government had become fruitless.

2.5

215

Obtaining a Regular Water Supply for the Fish Breeding Center in Iranamadu:  The sum of Rs. 368,081 spent thereon through variation orders, had become fruitless.

0.4

218

Administration related

Rent paid for the International Arbitration Centre: The rent of
Rs.18.82 million paid in 2019 had become an uneconomic transaction since the Company that had been established was inoperative.

18.82

180

Obtaining a Vehicle for the Secretary of the Ministry under the Operating Lease Scheme: a sum of Rs. 5.62, which had been incurred for 14 months at the rate of Rs. 345,230 (excluding taxes) per month had become an uneconomical expenditure.

0.3

343

Sri Jayawardanapura General Hospital had spent a sum of Rs. 21.5 million during the period 2016-2019 on the activities such as, procurement of an electronic document management software, scanning data, management of social media, and allowances paid to the staff. As the said software had not been used even up to 31 December 2019 for achieving the said objective, the expenditure incurred thereon had become fruitless.

21.5

371

Failure to Obtain ISO Certification: The Authority had made an agreement with a private company on 16 September 2016 to install an Effective Quality Management System based on ISO 9001:2015 standard at a cost of Rs. 1 million. Out of this, a sum of Rs. 0.326 million had been spent even up to 31 December 2019. However, the Authority had not obtained ISO certification as envisaged even up to 30 June 2020. As a result, the money spent on the Project had become fruitless.

1

495

2018

Agriculture/Fishery/Water

Special Audit Report on the Paddy Fertilizer Subsidy Programme in Sri Lanka: the value of uneconomical payments thus made totaled Rs.1,266,733,838 for the Yala and Maha Seasons in the year 2016 and the Yala Season in the year 2017.

1266.73

91

A sum of Rs.28.64 million had been spent in the year 2018 on printing Training Manuals and Work Books prepared by the Instructors for farmers training and capacity building; benefits from the money spent was not possible to be reaped.

28.64

414

A sum of Rs.2.76 million had bee spent from August 2017 to July 2018 for scanning and computerization of 281,250 applications of farmers. However, the said data had not been used for the process of payment of compensation.

2.76

414

Construction /infrastructure development

State Mortgage and Investment Bank had spent Rs.1.16 million for the Partition and construction works,  the expense incurred for the partition became a fruitless expenditure.

1.16

190

The disbursement of Asian Development Bank loan had not been utilized timely, therefor Rs. 476 million from the Integrated road investments program I and Rs. 31 million from the Integrated road investments program 2 had to be paid as commitment Charges fruitlessly.

31

294

A sum of Rs.1.34 million had been spent on construction of the Observation Deck of the Seethawaka Botanical Garden.

1.34

415

Establishment of Cultural Centres: A sum of Rs.4.26 million had been spent on those constructions as at 31 December 2018 and it was a fruitless expenditure.

4.26

419

An accident unit has been constructed spending Rs. 2.74 million in year 2016 at the regional hospital Kongahawela,Since this hospital was submerged by Kaluganga development project, Moragahakanda, the amount spent for the aforesaid construction has become fruitless.

2.74

444

Since the new clinic building constructed in year 2004 at Divisional hospital Pallepola spending Rs. 5 million is now sinking, it has become impossible to open it for the benefit of people.

5

444

Human Resource

A sum of Rs. 4.23 million had been spent in that connection. As the Minister in charge had presented a Cabinet Memorandum and cancelled those recruitments, the amount spent had become uneconomic.

4.23

423

Media

A sum of Rs. 1.68 million had been incurred in the year 2017 for the formulation of a media policy to promote and to establish an innovative media culture within Sri Lanka.  The Institute was unable to recover the amounts even by the end of the year under review.

1.68

360

Industries

The raw material required for operating the production activities of the rubber factory with maximum capacity by spending Rs.12.08 million in the year 2016 without carrying out a feasibility study; the amount spent for the factory had become fruitless.

12.08

204

Administration related

A CCTV camera system has been established spending Rs. 1.24 in January 2017, the total expenditure born for the project has become an uneconomical expense.

1.24

55

Out of the service and maintenance charge totalling Rs. 3 million paid in August 2016 relating to the period 2016/2017, had become uneconomic.

3

257

The Irrigation Department had incurred an uneconomic expenditure of Rs. 1.16 million.

1.16

410

Of the computer software and accessories purchased, Rs. 9.68 million worth items had become technically obsolete. Thus, the expenditure had become futile as the expected objectives could not be achieved.

9.68

457

A land allocated by the Kalmunai Municipal Council for bus stand in Kalmunai at a cost of Rs. 2.4 million during the year 2011 from the Fund of the Authority in order to accommodate the office of the Authority. However, the Kalmunai Municipal Council had claimed the ownership of the building and rented out it to a private bank. As a result, the Authority had not made use of this building.

2.4

470

2017

Construction /infrastructure development

A sum of Rs.60 million had been paid to the consultants for the preparation of the said report and as such, that expenditure had become fruitless.

60

251

The expenditure of Rs.3.86 million incurred on the construction of sluice deviating from the recommended irrigation technology had become fruitless.

3.86

313

Human Resource

The Sri Lanka Tourism Promotion Bureau had made an uneconomical payment of Rs.179.44 million for salaries, transport, house rental, telephone , overtime allowances
and other allowances based on those appointments.

179.44

247

No service whatsoever had been rendered by this Centre after the year 2015 and a sum of Rs.1.07 million had been paid uneconomically as salaries and allowances to the said Field Coordinating Officer and Office Aide.

1.07

276

A total sum of Rs.1.43 million spent for paying salaries to the Instructor of Rattan Manufacture and the Watcher who were deployed in the service and spent for supply of water to this Centre, had become fruitless due to failure of the industry.

1.43

357

Industries

A production valued at Rs.15.88 million had been done in the year 2017. The income from sales thereon in the year 2017 was Rs.6.43 million and it was 40 per cent of the total production. Accordingly it was observed that 60 per cent of cost of sales can be a fruitless expenditure in future.

9.45

319

Administration related

The service of a Sales Promotion Consultant had been obtained by spending a sum of Rs.1.34 million for formulating a procedure; Action had not been taken to proceed with that purpose and as such, it had become an uneconomic expenditure.

1.34

276

The sum of Rs.6.89 million spent for the foreign tour had become a fruitless expenditure.

6.89

360

The sum of Rs.656,500 of the expenditure on room charges and lecture hall had become fruitless.

0.65

360

2016

Construction /infrastructure development

The Galenbindunuwewa Pradeshiya Sabha had spent a sum of Rs.1.95 million in the year 2014 for the construction of a bridge over the canal which flows near the Hurulunikawewa Batathuna. However, the expenditure incurred for that project had become fruitless due to unavailability of an exit from the bridge after accessing to the bridge.

1.95

107

The sum of Rs.79.85 million spent had been become a fruitless expenditure as a result of the Project completely abandoned due to the aforesaid plans had not complied with the current plans of the Project.

79.85

260

Ministry of Higher Education and Highways incurring a sum of Rs. 1.5 million under the Maganeguma Project within the jurisdiction of the Ruwanwella Pradeshiya Sabha, and a motor grader had been used for the total removal of those pavement blocks, thus the expenditure incurred thereon, had become uneconomic.

1.5

222

The Project (SOREM) for Expansions and Modernisation of the Refinery had not been commenced and the expenditure of Rs.837 million incurred on the Project up to 31 December 2016 was observed as an uneconomic transaction

837

316

The sum of Rs.3.23 million spent for it had been a fruitless expenditure on not completing the electric fence.

3.23

337

Human Resource

The function of the establishment of an information data bank in respect of Sri Lankans employed outside Sri Lanka Accordingly, the Bureau had spent a sum of Rs.8.27 million for publicity of the “Shrama Surekuma” Programme implemented for collecting information, the expenditure incurred therefor had become fruitless.

8.27

183

Professional charges amounting to Rs. 2.40 million had been paid and that expenditure had become fruitless as making payments in such a manner had not been possible.

2.4

245

A sum of Rs.1.67 million had been spent out of the Council‟s Fund. Even thereafter that tour, training opportunities had not been obtained by the officers who engaged in medical field and as such that expenditure had become fruitless.

1.67

370

Environmental Protection Project

A sum of Rs.11.11 million had been spent during the year under review and the previous 2 years for the “Embul Thial” project, However, the Authority had failed to commence its operations, even by the end of the year under review.

11.11

358

Agriculture/Fishery/Water

As such, the sum of 108 Rs.18.13 million spent for that water project and water pumps and equipment thereof valued at Rs.3.45 million had become fruitless.

3.45

108

A sum of Rs.1.58 million from the Fund of the Sabha had been spent in 02 instances of the year 2014 for the construction of the well of the water project of the Kuruwita. . However, water in the well was not suitable for drinking . As such, the amount spent had become fruitless.

1.58

109

Administration related

A building for the Plantation Management Supervision Division had been procured but he Plantation Industry Division had not utilized that building and the rent of Rs.2.25 million paid up to that date had become fruitless.

2.25

146

An additional cost of Rs. 1.58 million had been incurred due to two officers travelling in the Business Class in 06 instances.

1.58

197

A sum of Rs.2.53 million had been paid to a private institution for the year 2011 to the year 2016 as service charges of the online computer system, but the software does not comply with the present requirements. As such, the expenditure incurred had been uneconomic.

2.53

291

Other

Rs.2.00 million out of that had been given to the Department of Labour and Trade Union Relations for the implementation of the Project for Zero Child Labour in Sri Lanka.  Project would be uneconomical due to the failure to carry out a proper feasibility study in the planning stage of the Project.

2

175

2015

Other

Purchase of 500 mattresses of size  for Rs.3,543,750 for Sports Schools had been made without identifying the requirements of the schools and Those mattresses could not be used as those did not conform to the proper standard.

3.54

140

Construction /infrastructure development

The Project for Expansions and Modernisation of the Refinery had not been commenced even by 15 July 2016 and the expenditure of Rs.837 million incurred on the Project up to 31 December 2015 was observed as an uneconomic transaction.

837

255

Construction of the Eththukala Coast Garden in Negombo had been commenced by the Tourism Board in the year 2010 and a sum of Rs.165.92 million had been spent by the end of year 2015. That garden had not been used for any effective purpose even by the end of year 2015.

165.92

278

Works of Development of Internal Roads: The expenditure of Rs.1.69 million incurred for the development of those two sections of road had become fruitless.

1.69

287

A sum of Rs.2.60 million had been paid in the year 2012 for the construction of Sewerage System in the Narammala District Hospital. In addition, a sum of Rs.79,252 as well had been spent for 02 motors and spare parts. the entire amount incurred for this project had become a fruitless expenditure.

2.679

303

Human Resource

Activities of the Associate Company: the sum of Rs.2.4 million spent on 402 trainees had become a fruitless expenditure.

2.4

153

Teacher Training Work Shops held in Thailand and Philippines:  a sum of Rs.24.23 million spent therefor had become a fruitless
expenditure.

24.23

281

Energy

Lakvijaya Power Station: The sum of Rs.1,307 million spent by the Board by 31 December 2015 had become an uneconomic expenditure.

1,307

260

Agriculture/Fishery/Water

An uneconomic expenditure of Rs.151.75 million had been incurred due to entering into loan agreements without carrying out correct feasibility studies.

151.75

267