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THE GOVERNMENT OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA FINANCIAL STATEMENTS OF THE GOVERNMENT FOR THE YEAR ENDED 31ST DECEMBER 2019 DEPARTMENT OF STATE ACCOUNTS GENERAL TREASURY COLOMBO-01 TABLE OF CONTENTS Page No. 1. Note to Readers 1 2. Statement of Responsibility 2 3. Statement of Financial Performance for the Year ended 31st December 2019 3 4. Statement of Financial Position as at 31st December 2019 4 5. Statement of Cash Flow for the Year ended 31st December 2019 5 6. Statement of Changes in Net Assets / Equity for the Year ended 31st December 2019 6 7. Current Year Actual vs Budget 7 8. Significant Accounting Policies 8-12 9. Time of Recording and Measurement for Presenting the Financial Statements of Republic 13-14 Notes 10. Note 1-10 - Notes to the Financial Statements 15-19 11. Note 11 - Foreign Borrowings 20-26 12. Note 12 - Foreign Grants 27-28 13. Note 13 - Domestic Non-Bank Borrowings 29 14. Note 14 - Domestic Debt Repayment 29 15. Note 15 - Recoveries from On-Lending 29 16. Note 16 - Statement of Non-Financial Assets 30-37 17. Note 17 - Advances to Public Officers 38 18. Note 18 - Advances to Government Departments 38 19. Note 19 - Membership Fees Paid 38 20. Note 20 - On-Lending 39-40 21. Note 21 (Note 21.1-21.5) - Capital Contribution/Shareholding in the Commercial Public Corporations/State Owned Companies/Plantation Companies/ Development Bank (8568/8548) 41-46 22. Note 22 - Rent and Work Advance Account 47-51 23. Note 23 - Consolidated Fund 52 24. Note 24 - Foreign Loan Revolving Funds 52 25. Note 25 - Miscellaneous Funds 52 26. Note 26 - Net Assets Adjustments Account 52-53 27. Note 27 - Bank Balance 53 28. Note 28 - Advance from Central Bank of Sri Lanka 53 29. Note 29 - Government Borrowings 53-54 30. Note 29(I) - Foreign Currency Banking Unit Loan (Project) Balances (9196) 55 31. Note 29(II) - Statement of Foreign Loan Balances (8343) 56-92 32. Note 29 (III) - Foreign Currency Term Financing Facility (9190) 93 33. Note 29(IV) - International Sovereign Bond (9194) 94 34. Note 30 - Deposits 54 35. Note 30 - Deposit Accounts Balances as at 31st December 2019 (6000 & 6003) 95 36. Note 31 - Operating Accounts With Government Departments 54 37. Note 32 - Sundry Accounts 54 38. Note 33(A) - Statement of Bank Guarantees Issued by the General Treasury as at 31.12.2019 96-106 39. Note 33(B) - Statement of Letters of Comfort Issued to Local Banks and the Liabilities as at 31.12.2019 107 40. Explanatory Notes 108-109 Schedules 41. Schedule I - Statement of Capital Investment in Development Projects - 2019 110-128 42. Schedule II - Head Wise Summary of Budgetary Provision and Expenditure - 2019 129-135 43. Schedule III - Statement of Liabilities and Commitments 136-143 44. Schedule IV - Statement of Provincial Councils Revenue and Expenditure Report - 2019 144 45. Face Value of the Treasury Bond (9093) as at 31st December 2019 145 Note to Readers Financial Statements of the Government for the year ended 31st December 2019 comprising the Statement of Financial Performance, Statement of Financial Position, Statement of Cash Flow, Statement of Changes in Net Assets / Equity, applied Accounting Policies and Notes thereto are forwarded herewith. The Statement of Financial Position shows the assets and liabilities of the Government whereas Statement of Financial Performance shows government’s affairs in relation to revenue collection and use of resources as provided by Appropriation Act No. 06 of 05th April 2019 for 2019, of twenty two (22) Special Spending Units, thirty seven (37) Government Ministries, ninety six (96) Government Departments and twenty five (25) District Secretariats and the way that fiscal deficit could be financed. Further, in the Financial Statements, it is reflected the financial support provided to Forty Nine (49) Commercial Public Corporations, ninety (90) Government Owned Companies / Plantation Companies / US Dollar Denominated Companies, three (03) Development Banks in the form of capital contribution or shareholding and also information relating to allocation of financial resources to nine (09) Provincial Councils by the Central Government. As per the provisions provided under the Fiscal Management (Responsibility) Act No. 03 of 2003, Financial Statements should be prepared to reflect financial results and Financial Position of the Democratic Socialist Republic of Sri Lanka. Since these financial statements should be prepared in accordance with the Article 149 and 150 of the Constitution of Democratic Socialist Republic of Sri Lanka in addition, generally accepted accounting principles could not be followed in all the time. However, in such deviations, reasons for deviation and the relevant alternate accounting policies are disclosed in the financial statements. Modified cash basis accounting method is used to prepare the Financial Statements and actions are taken to include the assets and liabilities generated through the cash basis transactions in the financial statements whenever possible. Accordingly, a part of the non-financial assets have been reported in the financial statements and it is expected to record all the non-financial assets by year 2020. The Computerized Integrated Government Accounting System (CIGAS) has been further developed enabling non-financial assets are recorded in the Financial Statements, starting from the year 2015. Similarly, according to the Handbook on Government Finance Statistics (GFS) 2014, actions have been initiated to compile the financial data in the GFS data format with a view to improve comparison of government statistics with those of other countries. 1 Department of State Accounts Statement of Financial Performance for the year ended 31st December 2019 Actual Actual Note 2019 2018 Rs. Rs. REVENUE Tax Revenue 1,734,925,039,071 1,712,317,537,935 Income Tax 1 427,699,517,596 310,449,314,854 Taxes on Domestic Goods & Services 2 973,843,968,827 1,060,158,121,748 Taxes on International Trade 3 333,381,552,648 341,710,101,333 Non Tax Revenue & Others 4 172,271,329,558 222,777,949,292 TOTAL REVENUE (a) 1,907,196,368,629 1,935,095,487,228 Less : EXPENDITURE Salaries, Wages and Other Employment Benefits 5 528,791,109,005 484,758,793,181 Other Goods & Services 6 199,834,301,479 172,293,827,456 Subsidies, Grants and Transfers 7 703,508,610,370 599,461,407,587 Interest Payments 8 888,786,940,392 852,190,046,487 Other Recurrent Expenditure 9 701,758,477 260,316,311 Total Recurrent Expenditure (b) 2,321,622,719,723 2,108,964,391,022 REVENUE DEFICIT (a) - (b) 414,426,351,094 173,868,903,795 Public Investments 10 637,218,885,361 625,310,389,518 BUDGET DEFICIT 1,051,645,236,455 799,179,293,313 FINANCING THE BUDGET DEFICIT Foreign Borrowings 11 935,100,943,059 771,607,799,449 Foreign Debt Repayments (572,337,719,713) (307,015,430,305) NET FOREIGN BORROWINGS 362,763,223,346 464,592,369,144 Foreign Grants 12 7,909,404,110 12,485,519,835 TOTAL FOREIGN FINANCING 370,672,627,456 477,077,888,979 Domestic Borrowings 13 1,067,681,955,163 1,099,262,448,221 Domestic Debt Repayments 14 (544,648,165,984) (929,345,627,582) NET DOMESTIC BORROWINGS 523,033,789,178 169,916,820,639 Recoveries from On-lending 15 18,271,349,279 25,583,642,348 Sale of Capital Assets 2,874,087,532 340,784,642 Divestiture Proceeds 3,111,000,000 107,882,895,275 Net Change in Deposit Accounts and Liabilities 88,024,821,773 20,056,901,975 (Increase)/ Decrease in Cash & Cash Equivalents 45,657,561,237 (1,679,640,545) TOTAL FINANCING 1,051,645,236,455 799,179,293,313 3 Department of State Accounts Statement of Financial Position as at 31st December 2019 Actual Actual Note 2019 2018 Rs Rs Non Financial Assets 16 1,355,270,211,298 1,087,397,624,041 Financial Assets Advances to Public Officers 17 32,142,241,034 30,970,716,088 Advances to Government Departments 18 15,802,235,220 15,303,986,669 Membership Fees 19 2,900,368,322 3,517,179,875 On Lending 20 177,149,514,240 184,160,788,945 Capital Contributions to State Owned Enterprises 21 611,960,626,814 587,320,632,819 Rent & Work Advance 22 2,571,153,887 1,589,016,461 Stamps Stock Account 1,453,500,787 1,357,244,688 Total Financial Assets 843,979,640,304 824,219,565,545 Total Assets 2,199,249,851,602 1,911,617,189,586 Statutory & Other Funds Consolidated Fund 23 (437,631,022,813) (303,948,639,803) Contingency Fund 500,000,000 450,000,000 Foreign Loan Revolving Funds 24 61,044,365,828 33,678,534,101 Miscellaneous Funds 25 1,041,441,212 859,563,802 Net Assets Adjustment Account 26 (10,040,906,102,536) (9,415,813,121,099) Total Funds (10,415,951,318,309) (9,684,773,662,999) Liabilities Bank Overdrafts 27 194,517,381,317 148,859,820,080 Advance from the Central Bank 28 236,608,971,400 198,632,571,400 Government Borrowings 29 12,187,857,608,773 11,276,281,183,366 Deposits 30 81,571,763,673 76,867,205,607 Accounts Operating with Government Departments 31 (85,375,105,978) (104,886,490,795) Sundry Accounts 32 20,550,722 636,562,927 Total Liabilities 12,615,201,169,908 11,596,390,852,585 Total Funds and Liabilities 2,199,249,851,602 1,911,617,189,586 Contingent Liabilities & Commitments 33 858,013,017,019 828,944,872,772 4 Department of State Accounts Statement of Cash Flows for the year ended 31st December 2019 Budget Estimate Actual Actual 2019 2019 2018 Rs.
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  • Hansard (213-16)

    Hansard (213-16)

    213 වන කාණ්ඩය - 16 වන කලාපය 2012 ෙදසැම්බර් 08 වන ෙසනසුරාදා ெதாகுதி 213 - இல. 16 2012 சம்பர் 08, சனிக்கிழைம Volume 213 - No. 16 Saturday, 08th December, 2012 පාලෙනත වාද (හැනසා) பாராமன்ற விவாதங்கள் (ஹன்சாட்) PARLIAMENTARY DEBATES (HANSARD) ල වාතාව அதிகார அறிக்ைக OFFICIAL REPORT (අෙශෝධිත පිටපත /பிைழ தித்தப்படாத /Uncorrected) අන්තර්ගත පධාන කරුණු නිෙව්දන : විෙශෂේ ෙවෙළඳ භාණ්ඩ බදු පනත : ෙපොදු රාජ මණ්ඩලීය පාර්ලිෙම්න්තු සංගමය, අන්තර් නියමය පාර්ලිෙම්න්තු සංගමය සහ “සාක්” පාර්ලිෙම්න්තු සංගමෙය් ඒකාබද්ධ වාර්ෂික මහා සභා රැස්වීම නිෂපාදන් බදු (විෙශෂේ විධිවිධාන) පනත : ශී ලංකා පජාතාන්තික සමාජවාදී ජනරජෙය් නිෙයෝගය ෙශෂේ ඨාධිකරණෙය්් අග විනිශචයකාර් ධුරෙයන් ගරු (ආචාර්ය) ශිරානි ඒ. බණ්ඩාරනායක මහත්මිය ඉවත් කිරීම සුරාබදු ආඥාපනත : සඳහා අතිගරු ජනාධිපතිවරයා ෙවත පාර්ලිෙම්න්තුෙව් නියමය ෙයෝජනා සම්මතයක් ඉදිරිපත් කිරීම පිණිස ආණ්ඩුකම වවසථාෙව්් 107(2) වවසථාව් පකාර ෙයෝජනාව පිළිබඳ විෙශෂේ කාරක සභාෙව් වාර්තාව ෙර්ගු ආඥාපනත : ෙයෝජනාව පශනවලට් වාචික පිළිතුරු වරාය හා ගුවන් ෙතොටුෙපොළ සංවර්ධන බදු පනත : ශී ලංකාෙව් පථම චන්දිකාව ගුවන්ගත කිරීම: නිෙයෝගය විදුලි සංෙද්ශ හා ෙතොරතුරු තාක්ෂණ අමාතතුමාෙග් පකාශය ශී ලංකා අපනයන සංවර්ධන පනත : විසර්ජන පනත් ෙකටුම්පත, 2013 - [විසිතුන්වන ෙවන් කළ නිෙයෝගය දිනය]: [ශීර්ෂ 102, 237-252, 280, 296, 323, 324 (මුදල් හා කමසම්පාදන);] - කාරක සභාෙව්දී සලකා බලන ලදී.
  • CHAP 9 Sri Lanka

    CHAP 9 Sri Lanka

    79o 00' 79o 30' 80o 00' 80o 30' 81o 00' 81o 30' 82o 00' Kankesanturai Point Pedro A I Karaitivu I. Jana D Peninsula N Kayts Jana SRI LANKA I Palk Strait National capital Ja na Elephant Pass Punkudutivu I. Lag Provincial capital oon Devipattinam Delft I. Town, village Palk Bay Kilinochchi Provincial boundary - Puthukkudiyiruppu Nanthi Kadal Main road Rameswaram Iranaitivu Is. Mullaittivu Secondary road Pamban I. Ferry Vellankulam Dhanushkodi Talaimannar Manjulam Nayaru Lagoon Railroad A da m' Airport s Bridge NORTHERN Nedunkeni 9o 00' Kokkilai Lagoon Mannar I. Mannar Puliyankulam Pulmoddai Madhu Road Bay of Bengal Gulf of Mannar Silavatturai Vavuniya Nilaveli Pankulam Kebitigollewa Trincomalee Horuwupotana r Bay Medawachchiya diya A d o o o 8 30' ru 8 30' v K i A Karaitivu I. ru Hamillewa n a Mutur Y Pomparippu Anuradhapura Kantalai n o NORTH CENTRAL Kalpitiya o g Maragahewa a Kathiraveli L Kal m a Oy a a l a t t Puttalam Kekirawa Habarane u 8o 00' P Galgamuwa 8o 00' NORTH Polonnaruwa Dambula Valachchenai Anamaduwa a y O Mundal Maho a Chenkaladi Lake r u WESTERN d Batticaloa Naula a M uru ed D Ganewatta a EASTERN g n Madura Oya a G Reservoir Chilaw i l Maha Oya o Kurunegala e o 7 30' w 7 30' Matale a Paddiruppu h Kuliyapitiya a CENTRAL M Kehelula Kalmunai Pannala Kandy Mahiyangana Uhana Randenigale ya Amparai a O a Mah Reservoir y Negombo Kegalla O Gal Tirrukkovil Negombo Victoria Falls Reservoir Bibile Senanayake Lagoon Gampaha Samudra Ja-Ela o a Nuwara Badulla o 7 00' ng 7 00' Kelan a Avissawella Eliya Colombo i G Sri Jayewardenepura
  • A Strategy for Nature Tourism Management

    A Strategy for Nature Tourism Management

    I I I A STRATEGY FOR NATURE TOURISM I MANAGEMENT: I Review of the EnvIronmental and Economic Benefits I of Nature TourIsm and Measures to Increase these Benefits I By I H M 8 C Herath M Sivakumar I P Steele I FINAL REPORT I August 1997 I Prepared for the Ceylon Tourrst Board and Department of Wildlife I USAIDI Natural Resources & Environmental Polley Project International Resources Group (NAREPP/IRG) I A project of the United States Agency for International Development and the I Government of Sri Lanka I I I I I I I DlScriptlOllS about Authors Mr HMC Herath IS a Deputy DIrector workIng for Department of WIldlIfe I ConservatIon, 18, Gregory's Road, Colombo 07, TP No 94-01-695 045 Mr M Sivakurnar IS a Research asSIStant, EnvIronmental DIvISIon Mmistry of I Forestry and EnvIronment, 3 rd Floor, Umty Plaza Bmldmg, Colombo 04 Mr Paul Steele IS an EconomIC Consultant workIng for EnvIronmental DIvISIon, I MllliStry of Forestry and EnvIronment, 3 rd Floor, Umty Plaza BUlldmg, Colombo 04 I I I I I I I I I I I I I I I I CONTENTS I Page I Executive Summary 1-11 1 IntroductIOn 12 I 2 EXIstmg market for nature tounsm 13-19 I 3 Survey of eXIstIng nature tounsm sItes 20-35 4 EnvIronmental and economIC ObjectIves of a I nature tounsm management strategy 36-42 5 QuantIfymg the economiC benefits from nature tounsm 43-56 I 6 ActI\ ltles and SItes for dIversIfymg and expandIng nature tounsm 57-62 I 7 ConclUSIOns and RecommendatIons for IncreasIng the e'1\ Ironmental and economIC benefits of I nature tounsm 63-65 8 References 66 I 9 Annex 1 LIst of persons consulted 67-68 I Annex 2 Graphs of VIsItor entrance and revenues 69-77 Annex 3 Summary of RecommendatIons of Nature Tounsm Workshop and LISt I of PartIcipants 78-80 I I I I I I I Executive summary I 1 Nature tOUrIsm should be promoted by the Ceylon TourlSt Board to mcrease the number of tourlSts vlSlt10g Sn Lanka.
  • Engineering Geology of Randenigala Hydro Power Project Site

    Engineering Geology of Randenigala Hydro Power Project Site

    ENGINEERING GEOLOGY OF RANDENIGALA HYDRO POWER PROJECT SITE by A.U. Gunasekera SYNOPSIS Geotechnical investigations for a hydropower project are conducted in stages, in order to establish the engi­ neering geological conditions, which invariably here a direct impact on the selection of locations of structures, methods of foundation treatment/stablisation and con­ struction of foundations/substructures etc. Hence, it is of utmost significance to perform a very comprehen­ sive engineering geological study, for such projects, as it will also, in addition to the above mentioned facts af­ fect the economic feasibility of the project. This paper shows how geotechnical investigations were conducted for the Randenigala Hydro Power Project, Figure 1 - Map of Figure 2 - Randenigala including the different types of methods utilized along Sri Lanka Project Area with their purpose. The paper discusses the relevant regional geological The project consists of a hundred and two metre high aspects in a certain but limited detailness and conse­ rockfill dam with a clay core, chute spillway (maximum quently elaborates mainly on the engineering geologi­ capacity 8085 m3/s), power house (installed capacity - cal conditions prevailing at Randenigala Project Site, 120 MW), power intake with steel lined power tunnel, indicating their effects on the dam foundation (shell area irrigation outlet and other pertinent structures. and core trench) excavation, surface preparation prior At the very inception geological mapping of the reser­ to fill placement and slope stability. voir area (scale 1:25000) and the dam site (scale 1:1000) was carried out along with an aerial photographic study. 1. INTRODUCTION 2. ENGINEERING GEOLOGICAL Randenigala Hydro Power Project Site is located in the valley of river Mahaweli between Victoria Dam and INVESTIGATIONS Minipe anicut (about 5,4 km upstream of Minipe anicut) The engineering geological investigations carried out about 35km South East of Kandy.
  • An Assessment of the Water Quality in Major Streams of the Madu Ganga Catchment and Pollution Loads Draining Into the Madu Ganga from Its Own Catchment

    An Assessment of the Water Quality in Major Streams of the Madu Ganga Catchment and Pollution Loads Draining Into the Madu Ganga from Its Own Catchment

    An assessment of the water quality in major streams of the Madu Ganga catchment and pollution loads draining into the Madu Ganga from its own catchment A.A.D. Amarathunga* and N. Sureshkumar National Aquatic Resources Research and Development Agency (NARA), Crow Island, Colombo 15, Sri Lanka. Abstract The Madu Ganga Lagoon is located in the Southern Coast, Northwest of the city of Galle within the Galle District. The aim of this study was to evaluate the pollution status of the lagoon and the contribution of the land base pollutants from the catchment of the Madu Ganga. Selected water quality parameters were measured at monthly intervals at twelve sampling locations in the catchment. Certain parameters such as salinity (2.2 + 1.7 ppt), oil & grease (8.5 + 6.5 mg/L), total suspended solids (16.1 ± 12.3 mg/L), and turbidity (20.1 ± 12.5 NTU) are found to be elevated levels when compared with water quality standards. The study revealed that the Lenagala Ela brought a high nutrient load (426.7 kg/day) into Madu Ganga and Arawavilla Ela, Magala Ela and Bogaha Ela also contributed significantly. The highest nutrient loads were found with the onset of the Northeast Monsoon during November to January. The increase in nutrient loads is attributed to the fertilizers added to the soil with the commencement of the major paddy cultivation season. Keywords: Physico-chemical parameters, Madu Ganga, Water pollution, Nutrient load, Suspended sediment ^Corresponding author - Email: deeptha(s>nara.ac.lk, [email protected] Journal of the National Aquatic Resources Research and Development Agency, Vol.
  • Annual Performance Report of the Ministry of Irrigation and Water

    Annual Performance Report of the Ministry of Irrigation and Water

    SO^a ^d S°rae/@^ ®g ^ 3 ^ 3 000 ^50da^u ^d ss^ 0 © ^ 0 0 m ® ®^3©i0^)^ SO §°0S SO^a & 0 i d ^ @ 0 ^ ^ iq t S i m g ^ u . Note Since original document prepared in English and translated to Sinhala/Tamil, in any discrepancy in words, English version shall be considered as correct. (g)fdlLJL| ^Lpso g^t)6H655TLD GlLonl^IiiJ60 ^ l u n r f l a a u u L l ® rflrhiaarnh / ^u51yp ^ d S lu j QLnuy51ffi(snjffi@ GIlditl^I 0uiLHTa«uuL_i_^rT6\) QLDrry5) 0uiLiiTuiJ6b 6j^rTeaQ ^rT0 (jprrswsrun@ ffimS55TLJULll_rT6\) ^rti]<£l6\)U Ljlp^l ff[fllUrT6O TQ ^6OT ffi0 ^LJU @ LD Message from the Secretary I am happy to present the Performance Report of the Ministry of Irrigation and Water Resources Management for the year 2011, having forged ahead to fulfill the mission and objectives of the Ministry, in the subjects and functions pertaining to the irrigation and water sub sectors. The year under review was eventful and we were able to take many progressive steps that will steer this sector to be more productive to serve the nation in the coming years. The capital investment programme of the Ministry had a workload of approximately Rs 20,000 million. This was a heavy development programme. We were on the path to achieve good progress, in spite of floods occurred in the beginning of the year and other constraints that had to be overcome during implementation. Steps were taken to remedy constraints such as staff shortages that existed, by new recruitments to the certain skilled technical grades but the shortage still prevails by large especially in the grades of Engineers, Engineering Assistants and other technical categories, which is being addressed by way of restructuring institutions, reviewing schemes of recruitments etc.