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Oral Questions - Wednesday 10th June 2009

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QUESTIONS FOR ORAL ANSWERS

To be raised by the Hon. Ravi Karunanayake when
Parliament meets on Wednesday 10th June 2009



1.    0004/’09

Hon. Ravi Karunanayake to ask the Prime Minister, Minister of Internal Administration and Deputy Minister of Defence, Public Security, Law and Order –

(a)    Will he inform this House –

(i)    The corroborative evidence for the action that has been taken on COPE report presented on 12th January 2007;

Answer:


With regard to the implementation of the COPE recommendations of the COPE report dated 12th January, 2007, the Government has taken following measures.

(1)    Policy and Supervisory capacity initiatives
(2)    Institutions specific actions

Policy and Supervisory capacity initiatives

The Government at various levels has taken several supervisory and monitoring level initiatives and directed the specific institution to implement COPE recommendations. These initiatives include
(1)    His.Excellency the President appointed a committee chaired by Hon. Lakshman Jayakody, Senior Advisor to the His Excellency the President to monitor the progress of the implementation of the COPE l recommendations on Public Enterprises and to report H.E. the ' President on any further actions to be taken. This committee has monitored the progress and made recommendations for further actions. Annex 01, presents recommendations of this committee for each Public Enterprise.
(2)    Secretary to the President issued the Circular No.CSA/1/COPE 30th of March 2007 and drew the attention of all the Secretaries to the article 52(2) of the Constitution which provides the responsibilities to ' the Secretaries to supervise public enterprises for the implementation of COPE recommendations (Annex 02).
(3)    As directed by His Excellency the President the Secretary to the President by his letter No.CSA/1/COPE dated 30th March 2007 directed the Secretary to the Ministry of Finance and Planning to submit a report on
-     actions taken to implement the COPE recommendations and reasons for the lapses (Annex 03).
(4)    The Secretary Ministry of Finance and Planning issued a circular to all the Heads of Institutions under his Ministry directed to take immediate measures on COPE recommendation (Annex 04)
(5)     Secretary, Ministry of Finance and Planning established a special monitoring unit to regularly and constantly review the issues and request the Boards and CEOs to send a report on the findings of recommendations having regard to Best Practices. (Annex 05).
(6)    The Secretary to the Treasury appointed a Financial Sector Monitoring Committee consisting of representatives from Central Bank, SEMA and Ministry of Finance and Planning to closely monitor and supervise the activities of the institutions coming under the purview of the Ministry of Finance and Planning. (Annex 06)
(7)    Conducting regular meetings by Secretary to the Treasury and the Financial Sector Monitoring Committee the Chairmen and CEOs of the Institutions attached to the Ministry of Finance and planning to review matters related to them. (From inception 22 meetings were held by this unit to review and monitor the performance in the Banking and Financial Institutions (Annex 07)
(8)    Secretary to the Treasury has sent the letters to all the institutions under the Ministry of Finance and Planning to take corrective measures on the report of the COPE (Annex 08)
(9)    The Director General of the Department of Public Enterprises requested all the Heads of Institutions individually to take actions on the COPE Report and directed them to take corrective actions to overcome the short comings pointed out by the COPE and report the progress. (Annex 09)
Specific actions taken by respective Institutions



Central Bank

COPE Finding / Coorrective Actions / Explanations

1.   Illegal Functioning of finance companies and non functioning of 80% of registered finance companies.

  • The proposed amendments to the finance companies Act with regard to this issue have been approved by the Monetary Board of the CBSL and forwarded to MOFP for their observation.

2.    Recovery of 7 billion from failed financial institutions.

  • The CBSL has submitted their claim in respect of failed companies and two legal firms and one audit firm engage in carry out investigation of liquidation process of these Companies.


Telecommunications Regulatory Commission


COPE Findings / Corrective Actions / Explanations
1.    Illegal payment of Rs.22.0 Million on Corporate Plan development to a company in Los Angeles.

  • Awaiting decisions of the Bribery Commission

2.    Failure to submit annual report and accounts of year 2005 on due dates.

  • Awaiting decisions of the Bribery Commission.

3.    Payment of unauthorized allowances and financial benefits to employees.

  • Correct procedure is now been followed

Covering approval of the Treasury had been sought. Correct procedure is now been followed

4.    Payment of unauthorized increments, allowances and leave encashment

  • Correct procedure is now been followed

Covering approval of the Treasury had been sought. Correct procedure is now been followed

5.    Unauthorized investment in Treasury bills and fixed deposits.

  • The matter has now been rectified by transferring excess funds to a Treasury deposit.

6.    Long outstanding dues.

  • A system has been introduced to monitor and recover dues and fees as they occur. The arrears position would be regularly reviewed by a committee appointed by Director General, Telecommunications Regulatory Commission


Ceylon Electricity Board


COPE Findings / Corrective Actions / Explanations


1.    Appointment of a person who has allegations against him to the post of Project Manager, Kerawalapitiya Power Plant.

  • Posting was differed by Chairman of CEB and then it was withdrawn owing to the fact that there is no adequate material to institute a formal disciplinary inquiry

2.    Action taken against the officer who has been found guilty to serious charges.

  • Attorney General's opinion was sought and the report was forwarded to Chief Legal officer to regularize the matter

3.    Transparency of Tender Boards.

  • The person who is found guilty to serious charges is not serving Tender Boards any more. Formal Disciplinary inquiry has been held and report has been forwarded to the Board for necessary action.

4.    Corruptions and Malpractices of Board of Directors.

  • New members were appointed on 1st November 2006 by the Hon. Minister of Power and Energy.

5.    Disciplinary inquiries of Executives.

  • All the inquiries have been concluded.

6.    Mismanagement inefficiencies and corruptions.

  • Staff have been made aware of established rules, procedures and the need for improvements.

7.    Weakness of International Audit Division.

  • Staff strength and facilities have been improved for quality auditing.

8.    Pending disciplinary actions.

  • Out of 82 cases 76 cases were concluded and only 6 are pending.

9.    Violation of tender procedures.

  • Disciplinary action has been taken against the Officers responsible.
  • Investigation is in progress by Bribery Commission in case of procurement of Electricity Metres.

10.    Payment of Terminal Benefits to retired General Manager who has disciplinary proceedings.

  • Retained a sum of Rs. 417,000/- A case in Supreme Court is also in progress.

11.    Promotion of Additional General Manager to the Post of General Manager.

  • Promotion has been made in accordance with Ceylon Electricity Board Act and prevailing scheme of retirement.

12.    Non availability of documentation to the Audit Department.

  • Suitable atmosphere has been created for Internal Audit

 

Bank of Ceylon

COPE Findings / Corrective Actions / Explanations


1.    Questionable sale of London Branch Property.

  • A Committee was appointed to inquire into this matter by the Minister of State Banks. As soon as the Committee submits its report actions will be taken on the basis of Committee recommendations.

2.    The huge amount of Non-performing advances.

  • A special Unit was formed to debt recovery under a DGM. The new policy will be brought in and disciplinary actions on the culpable persons will be taken.

3.    The high cost / income ratio.

  • The issue has been addressed with all possible measures to curtail other cost elements.

4.    The large loan given without adequate securities.

  • Two cases have been filed with regard to these matters and referred to the CID. The reply from CID is awaited.

 

National Lotteries Board

COPE Findings / Corrective Actions / Explanations


1.    Unutilisation of land purchased to build new Head Office Building.

  • Since the existing premises is not adequate even with the renovation, the Board has planned a new Head Office with 9 stories at a cost of Rs. 500.0 Million. Ministry of Finance and Planning will monitor the Building Projecxt



Geological Survey and Mines Bureau

COPE Findings / Corrective Actions / Explanations

1.    Non availability of Corporate Plan.

  • Corporate Plan has been sent to COPE on 20.10.2006.

2.    Construction of Head Office Building.

  • A land has been purchased and Cabinet appointed Tender Board has awarded the construction work to SLRDC.

3.    Vehicle rentals paid in excess of normal rates.

  • Approval has been obtained to purchase 5 Double Cabs and a Van, which will eliminate the necessity of renting vehicles.

4.    Formation of Unwarranted Company in the name of GSMB Technical Services Limited.

  • Reports have been sent to COPE on 20.10.2006 and 09.11.2006.

5.    Failure on issuing licences for mining of sands due to corruption.

  • COPE recommendations have been implemented. Water marked licences were printed to minimise frauds.

6.    Dissatisfactory performance with regard to Tsunami Catastrophe.

  • Steps have been taken to strengthen the activities of Tsunami Centre


Sri Jayawardenapura General Hospital

COPE Findings / Corrective Actions / Explanations


1.    Dissatisfactory explanations given by the authority in relation to the construction of a building with series of patent and latent defects which require approximately RS. 36.0 Million to rectify.
  • Consultant and contractor disagreed with CECB report and therefore appointed ICTAD as an adjudicator.
University of Moratuwa has been appointed to do Quantity Survey according to BQQ.

If the outcome of adjudication is not in favour of Consultant and Contractor, the cost for procedure and cost for rectification will be recovered from the balance payment of Rs. 45.2 Million due to them.


Board of Investment


COPE Findings / Corrective Actions / Explanations


1.    Non availability of Corporate Plan.
  • Corporate Plan has been submitted
2.    Unsatisfactory recovery of debts.
  • Action has been taken to recover dues and expedite collections.
3.  Occupying several floors at WTC while own building is idling.
  • A full report has been submitted. A sub-committee has been appointed to look into the matter.
4.    Agreement with Merbok MDF Lanka Pvt. Limited.
  • A full report has been submitted. A sub-committee has been appointed to look into the matter.
5.    Cadre Approval.
  • Cadre approval has been granted b Department of Management Services (DMS/A2/BOI) except for the posts of Director, Senior Manager and Assistant Manager.
Justifications have been sent for creation of above posts.

6.    Failure to monitor BOI by the Ministry.
  • Proposal has been made to establish a monitoring unit.
7.    Inadequate monitoring of imports.
  • Measures have been taken to improve the monitoring part
8.    Lack of methodical system to improve investments.
  • Action has been taken to strengthen the Promotions Department.
Promotion programmes have been carried out in U.K., Bangalore, Pakistan and China

9.    Misuse of loans and abuse of authority.
  • Discussions are going on to hand over the factories to new investors who will undertake to settle loans.
A factory in Koggala has already been restructured.

10.    Loss of Stamp Duty to undervaluation of property contrary to relevant Revenue Acts.
  • Method of charging Stamp Duty has been changed to take the market value into consideration.
11.    Misrepresentation made to the Parliament by submitting wrong document as Corporate Plan.
  • Corporate Plan has been submitted to the COPE.
12.    False information about disciplinary action.
  • Disciplinary action has been taken and the matter has been handed over to the CID.
Inter-Ocean Freight Services has been black listed.

13.    Statistics of imports and exports under the BOI banner.
  • Statistics are available with the Investor Services Department of BOI.
14.    Import of Yellow Corn and Soya Bean.
  • Investigations being carried out to confirm the information
15.    Monitoring of large quantity of import goods by the BOI enterprises.
  • Measures have been taken to improve monitoring.
16.    Agreement with Merbook MDF Lanka (Pvt) Limited by giving extraordinary concessions.
  • Full report has been submitted to COPE
17.    Monitoring of imports and exports by BOI through responsible organizations.
  • All data pertaining to imports and exports effected by BOI are linked with Sri Lanka Customs to enable them to monitor.
18.    Failure to follow the fundamental and basic rules of an organization.
  • Action has been taken to strengthen the Monitoring Department


Airport and Aviation Services Limited

COPE Findings / Corrective Actions / Explanations


1.    Payment of Rs. 7.0 Million for purchasing a land.
  • A preliminary inquiry was conducted and the report was submitted to the COPE.
The Chairman – AASL has been directed to take disciplinary action against the officers involved upon completion of the formal inquiry if found guilty.

2.    Failure to hold Audit and Management Committee (AMC) meetings.
  • The Audit and Management Committee was re-constituted by the Board on November 27 2006. Two meetings of the Committee have been held on December 20 2006 and January 22 2007.
The AMC will meet on the day of Board Meetings.

3.    Corporate Plan and Action Plan 2006.
  • Action Plan for the year 2007 was submitted to the COPE on 24.01.2007.
Corporate Plan for the year from 2007 to 2011 will be revised by the end of June 2007 by considering the new strategies of AASL.

 

Independent Television Network

COPE Findings / Corrective Actions / Explanations


1.    Shortcomings in Corporate Plan for the period 2005 – 2009.
  • Action have been taken to update the Corporate Plan.
2.    28% drop in Profit before Tax in 2006 due to provision for bad debts amounting to Rs. 56.0 Million.
  • As sufficient provision has not been made for many years this amount has provided for bad debts as per instructions of Sri Lanka Accounting and Auditing Standard Monitoring Board.
Legal action and regular follow-up action have been taken to recover debts.

3.    Appointment of duly qualified Accountant.
  • Appointment has been made to the permanent cadre.
4.    Explanations on certain assets and liabilities.
  • Explanations were given with relevant figures.

 

National Water Supply and Drainage Board

COPE Findings / Corrective Actions / Explanations


1.    Uncompleted Information Technology Project.
  • Project commenced in August 2005 and expected to complete by June / July 2007 duly within the period of 2 years.
2.    Non appointment of Audit and Management Committee.
  • Actions have been taken to efficient functioning of AMC
3.    Increase of non-revenue Water Supply

Islandwide – 44%
Colombo City – 51%
  • Islandwide figure should be corrected as 34%
There is a gradual decrease in free water supply in Colombo City due to “Randiya” Program (14%)

A detailed report on action taken will be submitted to the COPE.

4.    Increase in bad debts (494 Million).
  • This amount represents debt service interest payable to General Treasury will be settled in annual instalments commencing from 2007.
5.    Account System in disarray.
  • Intend to rectify all the errors and shortcomings.
6.    Discontinued rural water supply projects.
  • Additional funds have been received from ADB and expected to complete the projects by 15.03.2007.
7.    Fraudulent Bank statements.
  • Summary of updated ongoing inquiries have been provided.
8.    Non adherence to Accounting Standards.
  • Discussions were held with Staff and Auditor General’s Department towards corrective actions.
Revision of internal control system was done. Decided to obtain service of competent firm to prepare accounting and financial manual.

Audit and Management Committee will oversee the adherence to accounting standards.

9.    Violation of Treasury Circulars (Releasing Vehicles).
  • Details have been given on the Vehicles and the dates which they were released to the Ministry.


National Child Protection Authority


COPE Findings / Corrective Actions / Explanations


1.    Fulfilling of vacancies in the Board.
  • Informed the Secretary to the Ministry of Child Development and Women’s Empowerment.
2.    Non availability of Corporate Plan.
  • Preparation of the Corporate Plan is in progress
3.    Non availability of Organisational structure and recruitment procedure.
  • Organisational structure has been prepared and forwarded to the approval of the Board.
Recruitment procedure has been forwarded to Management Services Department for approval.

4.    Unsatisfactory attendance to the protection of children in North and East.
  • NCPA is maintaining two Child and Youth centres in Trincomalee.
5.    Unsatisfactory functioning of District Committees.
  • Functions of the District Committees have been carried out satisfactorily.
6.    Actions regarding :

a. Children deprived functioning education
b. Malnutrious children
c. Rehabilitation of children surrendered to the Government institutions
d. Upgrading welfare facilities of children in affected areas
  • School Dropouts and children who have never been to school have referred to non-formal education unit.
  • Not within NCPA jurisdiction
  • -
  • Not within NCPA jurisdiction
7.    Researches done under the plan of Sri Lanka Programme and the Alcohol projects.

a. Who had done the Resesarch
b. Outcome of the Research
c. Amount of money spent 
d. To whom the money is paid
  • Two reports have been prepared.
- Statistical analysis of data on Alcohol use in Sri Lanka
- Social and mental impacts of war in border villages in Anuradhapura.
  • a. Prof. Harendra De Silva  b.not replied by NCPA  c. Rs. 1,027,245  d. Details have been provided
8.    Utilisation of Foreign aid.
  • Detailed report has been provided.


Development Lotteries Board


COPE Findings / Corrective Actions / Explanations


1.    Violation of Revenue Law. The Board has not paid Income Tax since it’s inception.
  • The matter will be solved with the Cabinet decision.
2.    Spending Rs. 7.2 Million as rent while building at Union Place lies idle.
  • Board is planning to shift to new premises after having finished the renovation.


State Mortgage and Investment Bank (SMIB)


COPE Findings / Corrective Actions / Explanations


1.    Financial irregularities amount to Rs. 2.5 Million.
  • MOFP will follow-up inquiries and Department of Public Enterprise has been requested to closely monitor the Financial matters of SMIB.


State Engineering Corporation


COPE Findings / Corrective Actions / Explanations


1.    Outstanding debts of Rs. 335.0 Million from Government Institutions and Rs. 473.0 Million from Private Sector.
  • Outstanding debts have been reclassified and schedules have been provided along with age analysis.
2.    Lack of due diligence and financial mis-management (paying large amount of overdraft interest while having Cash in Hand).
  • Schedule of amount of money held has been provided mentioning the relevant purpose
3.    No MIS System to review performance in a periodic basis.
  • Upgrading of old MIS is in process and will be in full operation by mid March 2007.
4.    Unanswered 25 Audit queries over last 3 years.
  • Answered all the outstanding queries.


People’s Bank


COPE Findings / Corrective Actions / Explanations


1.    Huge loan to 10 customers without adequate security.
  • Presume that the Presidential Secretariat will take appropriate action in regard as recommended by the Advisors Committee


Milco (Pvt) Limited


COPE Findings / Corrective Actions / Explanations


1.    Approved Cadre.
  • Cadre has been approved by the Board of Directors and sent to Department of Public Enterprises for registration.
2.    Corporate Plan.
  • Approved Corporate Plan for the period of 2007 – 2011 and Action Plan for 2007 has been submitted to relevant authorities.
3.    Shortage of milk.
  • Explanations have been called from Diary Centre Managers and programmes have been conducted to educate them.
Action has been taken to calibrate weighing machines and other equipment.

4.    Recovery of Rs. 348 Million due from Government.
  • Request has been made to set off the sum against the Company’s outstanding tax liability of Rs. 515 Million.
5.    Regularisation of the Accounts.
  • Audited Accounts and Annual Report for 2006 have been submitted to relevant authorities.


Land Reform Commission

COPE Findings    Corrective Actions / Explanations


1.    Updating of Land Registry.
  • Process of updating the value is in progress. A progress report is forwarded to COPE every two weeks.
2.    Sum of Rs. 7,149,750, which was accepted from People’s without proper approval.
  • Action has been taken to release the money to relevant persons.
3.    Legal advice from the Attorney General to recover possession of lands.
  • Necessary action has been taken.
4.    Disciplinary action against the conduct of Officers.
  • Explanations have been called from respective Officer and considered about the ability to take disciplinary action.
5.    Incompleted installation of data base which incurred Rs. 21.0 Million.
  • Software has been installed and commission is in the process of collecting data.
6.    Disputes on ownership between Land Reform Commission and Janatha State Development Bank, Sri Lanka Plantation Corporation.
  • Discussions will have to be organized to solve the disputes with new Ministry.
7.    Negligence in safeguarding assets.
  • Action has been taken to collect data about the assets and manage the assets in an efficient manner.
8.    Details with regard to the alienation of lands and installation of Computer System.
  • A letter has been sent to COPE on 27.11.2006.


Samurdhi Authority of Sri Lanka


COPE Findings / Corrective Actions / Explanations


1.    Non availability of Corporate Plan.
  • Corporate Plan which was approved by the Board of Directors has been presented to COPE on 07.11.2006
2.    Unidentified amount of Rs. 62 Million in the account of compulsory savings.
  • A report stating the reasons has been forwarded to COPE.
3.    Licence for Micro Finance Institutions.
  • Since the authority has a plan to continue Micro Finance Institutes, amendments have been drafted to the Samurdhi Authority Act, Central Bank has recognized Samurdhi Bank as Micro Finance Institute.
4.    Delay in functions of Audit and Management Committee and violation of Treasury Circular issued in October 2005.
  • Audit and Management Committee has been functioning with the participation of an Audit representative. Report has been submitted to COPE.
5.    Failure to collect statistical data.
  • Remedial action has been taken.
6.    Unrecovered sum of Rs. 5.5 Million form defaulters.
  • Some projects have recommended operations.
Investigations have been handed over to Criminal Investigation Unit and Bribery Commission.

7.    Value of investments made in quoted Company shares.
  • A detailed report has been submitted.
8.    Inquiry of Fruit Export Project at Galgamuwa (Galgamuwa Export Company).
  • File has been taken back from Presidential Investigation Unit.
Director General of Samurdhi Authority has been appointed as a Director and Finance Director has been appointed as alternative Director.

9.    Failure of ten projects started using Samurdhi Fund.
  • Necessary action has been taken to recover investments.
A progress report has been submitted.



Public Enterprises Reform Commission


COPE Findings / Corrective Actions / Explanations


1.    Three irregular transactions in privatization process.
  • Advisory Committee recommended to await final report of COPE which is still to be submitted.


Road Development Authority


COPE Findings / Corrective Actions / Explanations


1.    Preparation of Master Plan and Corporate Plan for the road network.
  • Long term Master Plan (50 years) has been prepared and draft has been submitted to the COPE by letter No. RDA/P/TG/COPE on 15 February 2007.
2.    Furnishing Master Plan to CEB, NWS&DB, Telecom and other Government Institutions.
  • Long Term Master Plan has been sent to CEB, NWS&DB and Sri Lanka Telecom on 27 February 2007.
3.    Contracts in relation to the construction of Colombo Katunayake Express Way, South Express Way, Ratnapura – Balangoda and Galle – Matara Highways.
  • Letter has bee forwarded to COPE on 07 December 2006.
4.    Expenses incurred to provide vehicles and laboratory facilities to the consultants of JBIC.
  • Generally under any loan package Sri Lanka Government is expected to incur costs of providing vehicles, laboratory and other facilities to the Consultants.


(ii)    the date that the previous COPE report presented to Parliament;

Answer:


11th August 2005


(iii)    the corroborative evidence for the action that has been taken against the State owned entities referred therein?

Answer:


Does not arise



(b)    Will he state the reason for not taken actions against persons referred in the presented COPE reports?

Answer:


Does not arise



(c)    If not, why?

Answer:


Does not arise




2.    0005/’09

Hon. Ravi Karunanayake – To ask the Minister of Foreign Affairs –

(a)    Will he inform this House –

(i)    the number of overseas trips that the Minister of Foreign Affairs had undertaken for the last three years;

(ii)    the countries visited; and

(iii)    the total cost of each trip along with the tickets and hotel charges separately;



(b)    Will he state –

(i)    the number of persons accompanied;

(ii)    their names and the cost incurred on them separately; and

(iii)    the main reason for each overseas trip?



(c)    Will he also state –

(i)    the budgeted allowance; and

(ii)    the supplementary expenditure provided for such trips?



(d)    If not, why?




3.    0006/’09

Hon Ravi Karunanayake – To ask the Minister of Agricultural Development and Agrarian Services –

(a)    Will he inform this House –

(i)    the number of overseas trips that the Minister of Agricultural Development and Agrarian Services had undertaken for the last three years;

Answer:


2007 - 02
2008 - 06


(ii)    the countries visited; and

(iii)    the total cost of each trip along with the tickets and hotel charges separately?

Anwser:


2007

China
Cost of Airticket - Rs. 175,259.00
Cost of Hotel Accommodation - Rs. 189,315.00

Vietnam
Cost of Airticket - Rs. 147,475.00
Cost of Hotel Accommodation - Rs. 223,732.00

2008

New Delhi
Cost of Airticket - Rs. 116,300.00
Cost of Hotel Accommodation - Rs. 11,150.00

United Nations
Cost of Airticket - Rs. 285,850.00
Cost of Hotel Accommodatin - Rs. 24,712.50

Rome
Cost of Airticket - Rs. 618,460.00
Cost of Hotel Accommodation - Rs. 11,150.00

Phillipines
Cost of Airticket - Rs. 286,200.00
Cost of Hotel Accommodation - Rs. 119,173.68

Cyprus
Cost of Airkticket - Rs. 366,200.00
Cost of Hotel Accommodation - Rs. 191,400.00

New Delhi
Cost of Airticket - Rs. 123,000.00
Cost of Hotel Accommodation - Rs. 34,269.30



(b)    Will he state –

(i)    the number of persons accompanied;

(ii)    their names and the cost incurred on them separately; and

(iii)    the main reason for each overseas trip?

Answer:


The relevant documents with answers to the above questions were tabled.



(c)    Will he also state –

(i)    the budgeted allowance; and

(ii)    the supplementary expenditure provided for such trips?

Answer:


2007

Budgeted Allowance -
Rs. 1,100,000.00 from the Ministry of Agricultural Development and Ministry of Mahaweli Development

Rs. 960,000.00 from the Ministry of Agricultural Development

Supplementary Expenditure - Nil

2008

Budgeted Allowance - Rs. 2,100,000.00
Supplementary Expenditure - Rs. 2,300,000.00



(d)    If not, why?
Does not arise