By Adolf
Given the controversy surrounding the manner in which the former President’s arrest was carried out on Friday, it is necessary to recall the long-established principles governing government financial practices.
Government financial regulations clearly set out the procedures relating to expenditure on official overseas travel. When an official returns from such a trip, a statement of accounts must be prepared, indicating the funds obtained, the expenses incurred, and any balance remaining. These accounts are then subject to verification, approval, and audit.
If any expense cannot be justified, the officer concerned must provide clarification. Where an expense is disallowed for valid reasons, the corresponding amount must be refunded. In this particular instance, it is important to note that these procedures were duly followed and that the Auditor General had already reviewed and approved the accounts.
Flawed process followed
It appears, however, that these established procedures were not properly examined before legal action was initiated. Proceeding directly to imprisonment, without reference to the systems and controls in place,
undermines due process and fairness, and cannot be equated with justice.
Verbal allegations alone cannot form the basis of accountability. Legal responsibility must rest on documentary evidence and the official records maintained under government financial regulations.
Accordingly, before pursuing legal action, it is essential that law enforcement and prosecuting authorities carefully review the government’s expenditure systems to ensure proper controls have been followed.
It would also be prudent for President Anura Kumara Dissanayake to reflect on this process, as he too could be subjected to similar treatment if due process is disregarded now for former Presidents.
