A Comparative Study on Effectiveness of Financial Control System Between Divisional Secretariats in the Ampara and Batticaloa Districts
CHAPTER 01
INTRODUCTION
1.1 Background of the study
District secretariat administration system plays a vital role in the decentralized administrative system in Sri Lanka. The district secretariat functions as administrative body of the district. The divisional secretariats are coming under the administration of district secretariat.
Batticaloa district secretariat is a major part of the Eastern Province. Vision of Batticaloa district secretariat is “Uplifting the living standard of the people at Batticaloa district through excellent public services”. And also its Mission is “engorging the living condition of the people of Batticaloa district by ensuring the excellent public services through and effecting divisional level development and administration”. (Batticaloa district secretariat Annual report, 2009).
There are 14 divisional secretariat divisions in Batticaloa district secretariat. Those are Batticaloa, Koralai Pattu North, Koralai Pattu West, Koralai Pattu, Eravur Pattu, Eravur Town, Manmunai North, Manmunai West, Kattankudy, Manmunai Pattu, Porativu Pattu, Manmunai South, Eruvil Pattu, Koralai Pattu South. (Batticaloa district secretariat annual report, 2009).
Ampara district secretariat contains 19 divisional secretariats. Vision of .Ampara district secretariat is “Provision of qualitative and equal service to the people of all nationalities in the district, through an Efficient and Effective Process of administration”.
Its Mission is “Co-coordinating Government Sector, privet sector and NGOS to archive create employment opportunities and ways of income, establish of well disciplined healthy society, protection and nourishment of the cultures inherited by all nationalities, and to minimize the environmental destruction coursed by various human activates”.
There are 20 DS divisions and those have been divided into two administrative areas. Those are Coastal divisions and other division. Twelve divisional secretariats are coming under
INTRODUCTION
1.1 Background of the study
District secretariat administration system plays a vital role in the decentralized administrative system in Sri Lanka. The district secretariat functions as administrative body of the district. The divisional secretariats are coming under the administration of district secretariat.
Batticaloa district secretariat is a major part of the Eastern Province. Vision of Batticaloa district secretariat is “Uplifting the living standard of the people at Batticaloa district through excellent public services”. And also its Mission is “engorging the living condition of the people of Batticaloa district by ensuring the excellent public services through and effecting divisional level development and administration”. (Batticaloa district secretariat Annual report, 2009).
There are 14 divisional secretariat divisions in Batticaloa district secretariat. Those are Batticaloa, Koralai Pattu North, Koralai Pattu West, Koralai Pattu, Eravur Pattu, Eravur Town, Manmunai North, Manmunai West, Kattankudy, Manmunai Pattu, Porativu Pattu, Manmunai South, Eruvil Pattu, Koralai Pattu South. (Batticaloa district secretariat annual report, 2009).
Ampara district secretariat contains 19 divisional secretariats. Vision of .Ampara district secretariat is “Provision of qualitative and equal service to the people of all nationalities in the district, through an Efficient and Effective Process of administration”.
Its Mission is “Co-coordinating Government Sector, privet sector and NGOS to archive create employment opportunities and ways of income, establish of well disciplined healthy society, protection and nourishment of the cultures inherited by all nationalities, and to minimize the environmental destruction coursed by various human activates”.
There are 20 DS divisions and those have been divided into two administrative areas. Those are Coastal divisions and other division. Twelve divisional secretariats are coming under
References: A.H. Millichamp, 2002, Auditing 7th ed. Ampara district secretariat annual report, 2009 Batticaloa district secretariat annual report, 2009 Chartered Institute of Management Accountants (CIMA), 2006, Advanced Financial Accounting Cyber concepts (pvt) ltd, 2009, available at http://ds.gov.lk/dis_sec/dis_eng/District_Secretariats.php, Visit 15.01.2010. European Commission, 2001, Budgetary control, www.ec.europa.euenlargement/ Visit 16.01.2010. Institute of Chartered Accountants of Sri Lanka, 2005, Auditing and Assurance. International Organization of Supreme Audit Institutions (INTOSAI), 1992, Ministry of Finance, (August, 2005), Public financial reforms. R. N. Anhony and R. E. Herzlinger 1980, Management control in non-profit organization University of Sri Jayawardanapura, 2006, Public Sector Accounting and Finance- Course manual.