HUMAN RIGHT COMMISSION OF SRI LANKA - Annual report 2020 JPA/E/HRC/2020/FA/25 Secretary (Chief Accounting Officer) Human Rights Commission of Sri Lanka Auditor General’s Summary Report on the Financial Statements of the Human Rights Commission for the year ended as at 31st of December 2020 in terms of section 11(1) the National Audit Act No. 19 of 2018 1. Financial Statements ----------------------------1.1 Qualified Opinion -----------------------The audit of the financial statements of the Human Rights Commission for the year ended 31 December 2020 comprising the statement of financial position as at 31 December 2020 and the statement of financial performance, and cash flow statement for the year then ended, was carried out under my direction in pursuance of provisions in Article 154(1) of the Constitution of the Democratic Socialist Republic of Sri Lanka read in conjunction with provisions of the National Audit Act No. 19 of 2018. This report consists of my comments and observations on the financial statements issued to the Commission in terms of Section 11 (1) of the National Audit Act No. 19 of 2018. This report will be presented to Parliament in due course in terms of Section 10 of the National Audit Act No. 19 of 2018 which is read in conjunction with Article 154 (6) of the Constitution of the Democratic Socialist Republic of Sri Lanka. In my opinion, except for the effects of the matters described in the paragraph 1.6 of this report , the accompanying financial statements give a true and fair view of the financial position of the Human Rights Commission of Sri Lanka as at 31st December 2020 and of its financial performance and its cash flows for the year then ended. 1.2 Basis for Qualified Opinion -------------------------------------------I conducted my audit in accordance based on the matters specified in the paragraph 1.6 of this report. My responsibilities, under those audit standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of my report. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. 108