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Is the Auditor General the panacea for all our ills?

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by Avantha Munasinghe

One of the contentious issues surrounding the 20th Amendment seems to be the issue of the removal of Auditor General’s capacity to audit companies where the Government, Public Corporation or a Local Authority has a majority shareholding. Many critics seem to have picked on this issue, and most of them are resisting the proposed change. Their fear seems to be that if the Auditor General is not permitted to audit a certain government company, it is prone to be riddled with corruption and malpractices.

The audit by definition is a systematic and an independent review and investigation on certain subject matter, which in this case is the financial statements, management accounts, management reports, accounting records etc. of a company. In the case of a company, there is a statutory requirement for such review and investigation to be reported to shareholders annually. The review, is produced as an “opinion” of the “Auditor”.

Other than the shareholders, it is also customarily used by the tax authorities, banks, creditors, analysts or public for their respective decision-making and also to form their own opinion about the status of the company and its future. In all the government companies, the law required them to be audited by independent auditors, qualified to do so as specified by the Companies Act, until 2015. The 19th Amendment changed their auditor to be the Auditor General.

Auditing, just like Accounting, depends on certain commonly adopted set of principles. The audit of financial statements is normally done in accordance with International Standards on Auditing sometimes modified by local auditing standards. In Sri Lanka’s case, the Sri Lanka Auditing Standards are based on the International Standards on Auditing (ISAs) published by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC), with slight modifications to meet local conditions and needs. Thus, to begin with, whether it is the Auditor General or a private auditor, the standards applicable to the task are the same. It is the approach that is different.

There are a large number of companies in Sri Lanka whose shareholding in some way is linked to Government or quasi government entities for whom Auditor General has now become the Statutory Auditor. Some of these companies are merely an extension of government entities serving a function of the government. For example, Rakna Arakshaka Lanka Limited is a government-owned company, providing security services to government installations. Another is Ceylon Petroleum Storage Terminal Ltd., whose only customers are its parent entities i.e. Ceylon Petroleum Corporation and Lanka IOC PLC, only to whom it provides services. Such entities do not have to face competition to secure business.

However, there are also a large number of government-owned companies which do business in the marketplace competing with other local and international companies, which are publicly and privately owned. Lanka General Trading Company Ltd., Lanka Hospitals Ltd., Sri Lanka Insurance Corporation Limited and Milco (Pvt.) Ltd., are a few examples. Each of them has to compete for business with large segment of local and foreign companies which are purely driven by profit motive and enhancement of shareholders’ value.

These companies have very flexible systems and procedures. Their boards of directors can take appropriate decisions in a timely manner to make an urgent procurement or select suppliers to be more competitive and manage all their affairs just in time. They can buy their raw materials without calling for quotations if they think it is a profitable opportunity. Even a junior level executive of such a company may be able to decide a price discount to secure a sale.

The situation of a state-owned company in the marketplace in such scenarios is quite the opposite. They cannot do procurement as the situation demands. They have to dutifully follow the procurement rules, which even the board of directors cannot overrule. The officials have very little flexibility to seize a business opportunity. It is so easy for a private company to grab business from state-owned enterprises as the latter cannot be proactive. There is little surprise most such companies are loss-making and is a burden to the government and taxpayers.

The government officials and Ministers however want these quasi state organizations to be profitable or run at least without being a burden to the Treasury. The basic business model of these organizations is at a severe disadvantage to begin with. What 19th Amendment brought to such companies by way of auditing by the Auditor General was to push them from pillar to post. This is quite evident by the powers granted to the Auditor General in the National Audit Act, which even a crime investigator would envy. Some of the powers are:

(1) The Auditor-General shall…

… access or call for any written or electronic records or other information relating to the activities of an auditee entity;

… call any person whom the Auditor-General has reasonable grounds to believe to be in possession of information and documents, as he may consider necessary to carry on the functions under this Act, to obtain written or oral statements and require the production of any document, from any person, who may be either in-service or otherwise;

… examine and make copies of or take extracts from any written or electronic records and search for information whether or not in the custody of the auditee entity;

… after obtaining permission from the relevant Magistrate’s Court, examine and audit any account, transaction or activity of a financial institution, of any person, where the Auditor-General has reason to believe that money belonging to an auditee entity has been fraudulently, irregularly or wrongfully paid into such person’s account;

…require any officer of financial institutions to produce any document or provide any information relating to an account, transaction, dealing or activity of person referred to in paragraph (d) and to take copies of any document so produced, if necessary… There is a fundamental difference in the audit approach of a professional auditor and a Supreme Audit Institution such the Auditor General. In a private sector audit, the primary objective is to ensure the report’s recipient gets a true and fair view of the financial status of the company. While the professional auditor is supposed to report on adequacy of the controls in place and report any lapses to shareholders, the focus is primarily on the status of the shareholder’s investment.

The approach of Auditor General is more on ensuring the Compliance to rules, regulations and procedures. This is natural since the Auditor General is supposed to audit the manner in which a government organization has handled its allocation from the consolidated fund to provide a service to the public. The approach is, therefore, not focused on whether the organization is making adequate return on the government’s funds.

What the 19th Amendment did was to replace the professional auditor, who focused on performance of government companies by the Auditor General who is focused on compliance. The officers running such government-owned companies got a signal quite contrary to what the government officials and ministers were pushing them before. Compliance became the key. There is no better way to achieve compliance than to do nothing. The truth is in the last few years; these organization put profit motive in the back burner and wanted to escape from various audit queries raised by the Auditor General. The best way to do that is not to go that extra mile their competitors would go to make the organization profitable. Doing nothing became the modus operandi.

Some of the supporters of Auditor General’s auditing argue that his mere presence stops corruption. Stamping out corruption was the all-pervasive theme of the 19th Amendment. So many new entities were instituted under it to check corruption. Where are we today? Do we see any positive results? In the Corruption Perception Index published by the Transparency International in the year 2015, when the 19th Amendment was enacted, Sri Lanka’s scored 37 out of hundred. In 2019, our score was only 38. We rank 93 out of 198 countries, four places down. It is no secret that the public perceives state sector organizations as corrupt as ever and certainly more corrupt than any private sector organization in this country. The Auditor General has been auditing these state sector organizations for more than 200 years. If the cure against corruption is audit being done by the Auditor General, why are we in this situation today?

The truth is the Auditor General’s presence is a necessary evil in any government ministry or department, which does not have a commercial objective. His presence does ensure at least some level of corruption is made more difficult to accomplish. However, we must not come into the false conclusion that the presence of the Auditor General is the way to root out corruption. In a State-Owned Enterprise (SoE) with commercial objectives, his presence certainly does more harm than benefit.

There is a wrong perception that most public companies are loss making and, therefore, they should be subjected to an Audit by the Auditor General so that the “control” of public funds will put things right. As explained above, it is the business model and restrictions placed that is the very cause for loss-making SoEs to proliferate. If this argument is correct, we should see, out of more than 120 or so government companies, at last one which became profitable due to the Auditor General’s presence during last five years. There is none to show. In fact, this remedy will only make the patient even more sick.

Another untruth floated on the matter is that the financial statements of the government companies are not required to be submitted to Parliament unless they are audited by the Auditor General and that would undermine parliamentary financial oversight. The truth is that the entity, which is the shareholder in these companies, have to consolidate the company’s financial statements with that of the parent entity and the latter is certainly subjected to parliamentary oversight with financial statements of the company audited by a private auditor.

Another misconception is that supervision by COPE will put everything right in the public institutions. COPE’s examination carried out by set of parliamentarians, who on most occasions have no knowledge of the particular business, is not what is required to put these organizations right. In most cases it is the bad business model rather than lack of COPE’s oversight that fail these businesses.

SriLankan Airlines is a case of point. Many people say the bad procurement deals, continued losses and increased dependence on the Treasury by the airline would continue to happen if the Auditor General is not auditing the airline. It was making losses ever since it was set up with or without Auditor General as the auditor. The Airline business is one of the most competitive businesses globally. Even the largest airlines sometimes find it difficult to be in the black. The industry needs split second decisions to be made by professional management. As said before, this is not possible at SriLankan Airlines. We have seen Chairmen and Directors coming and going with every change of the subject minister. Nobody is having a long-term commitment to make it a success. Its competitors have boards, which are removed only if the airline makes losses, not if their political masters change. Without changing the business model, even if we have hundred auditors to audit SriLankan Airlines, nothing will change.

We all know that our country is suffering from a severe debt crisis. We invested on massive infrastructure projects, which were all debt financed. To balance that off, we desperately need to bring foreign equity into our economy. Further debt, while giving us temporary solace, will only aggravate the problem. The government is devising Public Private Partnership (PPP) programs to bring Foreign Investment from large global corporations. The government also needs to be in control of them. The 19th Amendment requires such PPP companies to have the Auditor General as its Auditor. Which global business entity would drop their global audit arrangements by the likes of KPMG, Ernst & Young or PwC and accept this arrangement? We can talk till the cows come home on how professional our Auditor General is and how independent he is, but the reality is that we live in a dream if we seriously want to promote PPP structures with this kind of legislation on.

The effective functioning of Superior Audit Institutions such as the Auditor General is definitely an essential requirement of a functioning democracy. However, let’s not fool ourselves – it is not a panacea for all ills.

Even in India where the previous Companies Act required the appointment of Auditors to Government Companies by the Controller and Auditor General of India, the arrangement has been questioned in the Report of the Expert Committee On Company Law, which said “The Committee discussed the application of the corporate law framework to Government companies on many occasions and took the view that in general, there should not be any special dispensation for such companies. …Therefore, the extension of special exemptions and protections to various commercial ventures taken up by Government companies in the course of their commercial operations along with strategic partners or general public should be done away with so that such entities can operate in the market place on the same terms and conditions as other entities. In particular, reflection of financial information of such ventures by Government companies and their audit should be subject to the common legal regime applicable. The existing delays are enabling a large number of corporate entities to evade their responsibilities and liability for correct disclosure of true and fair financial information in a timely manner. In this context, the relevance of the present section 619B of the Act was considered appropriate for a review.”

If the government needs its companies to compete with private sector, the way forward is to make their management more flexible. Throwing those decision-makers to the Auditor General is the last thing required to be done if we want them to compete effectively with the private sector. While the world is moving to embrace the scarce private capital by making things easier for such investors, some of our so-called professionals seem to be, while paying lip service for bringing more and more FDI, doing exactly the opposite by criticizing the removal of this disastrous piece of legislature brought in by the 19th Amendment.

(The writer is an Accountant based in New South Wales, Australia)



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Features

Why spill water and reject sunlight while burning imported fuel?

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Sri Lanka needs a fairer and more transparent approach to renewable energy

by K R Pushparanjan

Sri Lanka has spent several decades encouraging private investment in renewable energy. Small hydropower was among the earliest successes of this policy while rooftop solar has more recently enabled thousands of ordinary households and businesses to become electricity producers. These developments have reduced the country’s dependence on imported fuel, mobilised private capital for electricity generation and contributed towards a cleaner and more diversified energy system.

It is therefore difficult to reconcile these objectives with reports that renewable generators are increasingly being required to curtail production during periods of low electricity demand, particularly on Sundays, Poya days and other holidays. The question is especially relevant to run-of-river mini-hydropower, where naturally available water may simply pass downstream when generation is stopped, and to rooftop solar, where abundant midday sunshine cannot be postponed until the evening peak.

There are, of course, legitimate technical reasons why the Ceylon Electricity Board (CEB), as system operator, may occasionally have to curtail renewable generation. An electricity system must maintain a continuous balance between generation and consumption. On Sundays and holidays, industrial and commercial demand can fall considerably while solar, hydro and wind generation remain available. Certain conventional generating units may sometimes have to remain connected to provide frequency control, voltage support, operating reserves and other services essential for grid stability. Transmission constraints can also make it impossible to substitute generation in one part of the country directly for generation elsewhere.

No responsible renewable-energy producer would suggest that grid security should be compromised merely to accept every available unit of renewable electricity. However, legitimate engineering considerations should not become a blanket explanation that places curtailment decisions beyond public scrutiny.

The CEB itself describes the economic principle underlying electricity dispatch as merit-order dispatch, under which lower-cost generation is normally utilised before progressively more expensive generation. Consequently, whenever inexpensive renewable electricity is deliberately curtailed while substantially more expensive oil-fired generation continues, electricity consumers and renewable producers are entitled to ask why. If a particular thermal generating unit must remain online for frequency stability, voltage support, network security or some other technical requirement, that can be explained. If transmission congestion requires renewable generation in a particular area to be reduced, that too can be demonstrated. Transparency should strengthen technically sound decisions, not threaten them.

Mini-hydro and an unequal contractual relationship

Run-of-river mini-hydropower deserves particular consideration. Unlike reservoir hydro, most such plants have limited ability to store water. When sufficient water is available, but the plant is instructed not to generate, that water may simply bypass the turbines and continue downstream. The opportunity to produce that electricity is then lost. No imported diesel, furnace oil or coal is required to allow that water to turn a turbine, and there is no corresponding fuel-related foreign-exchange expenditure.

Sri Lanka’s mini-hydropower industry was developed largely through private investment. The CEB currently records 219 commissioned mini-hydro projects with an aggregate capacity of approximately 430 MW and acknowledges the role of government policy in encouraging private-sector development of this indigenous renewable resource.

Yet, there has always been a fundamental imbalance in the commercial relationship between the small power producer and the national purchaser. Mini-hydro projects have historically sold their electricity through the Standardised Power Purchase Agreement (SPPA). The very nature of a standardised agreement substantially limits the individual developer’s negotiating position. Published material concerning Sri Lanka’s small-power-producer framework has described the SPPA as standardized and non-negotiable.

This is hardly a negotiation between parties of equal bargaining strength. A mini-hydro developer cannot realistically reject an unfavorable provision and offer the electricity to another national grid. For much of the industry’s history there has effectively been one purchaser, leaving the developer with little practical alternative but to accept the terms offered.

The weakness of that position becomes particularly evident when curtailment occurs. A PUCSL-commissioned study has recorded that under the original SPPA there was no penalty on the CEB for not purchasing energy. The developer may have invested the capital, borrowed the money, undertaken the construction and hydrological risks, maintained the machinery and had both water and generating equipment available, yet still carry the financial loss when electricity cannot be accepted for reasons originating within the national system.

If curtailment is genuinely necessary for grid security, the plant operator may have to accept the technical instruction. It does not logically follow, however, that the entire financial consequence should automatically be imposed upon the weaker contracting party.

Germany curtails renewables too – but differently

Germany provides a useful comparison precisely because it demonstrates that renewable curtailment is sometimes unavoidable even in an advanced electricity system. With very large quantities of wind and solar generation, Germany regularly experiences transmission congestion and occasions when all available renewable electricity cannot immediately be transported to consumers.

The important difference lies in how the problem is managed. Germany operates a regulated redispatch system. European electricity-market rules require redispatch to be undertaken according to objective, transparent and non-discriminatory criteria. Conventional generation, renewable generation and storage can all form part of the process, with interventions determined by what is required to relieve network constraints safely and economically.

Equally important is the recognition that curtailment has financial consequences. Germany’s Federal Network Agency explains that affected generators and storage operators have statutory entitlements to appropriate financial compensation within the redispatch framework. Depending upon the circumstances, relevant arrangements can take account of generation expenditure, lost revenue opportunities, readiness costs, maintenance implications and costs avoided because generation was reduced. The German framework also provides balancing mechanisms intended to address the commercial position of installations affected by redispatch, including renewable generators.

The principle is worth considering in Sri Lanka. When a privately financed generator is required to sacrifice otherwise available production for the security and benefit of the national electricity system, why should that cost automatically and entirely be borne by the generator?

Germany offers another lesson that may be even more important: transparency. Through the Federal Network Agency and its SMARD electricity-market information platform, information on congestion management, renewable curtailment and conventional redispatch is publicly available. Official German figures show that renewable curtailment amounted to approximately 3.5 percent of renewable generation in 2025, meaning that more than 96 percent of renewable electricity generated reached the system and consumers.

Sri Lanka cannot simply copy Germany. The two electricity systems differ enormously in size, resources, interconnections and market structure. What can be adopted, however, are the principles of transparency, non-discrimination, accountability and fair treatment of generators affected by decisions taken for the benefit of the wider system.

What generation remained online?

Whenever significant renewable curtailment occurs in Sri Lanka, sufficient information should therefore be made publicly available to answer some straightforward questions. How many megawatts were curtailed, for how many hours, and how many megawatt-hours of renewable electricity were consequently lost? Which thermal generating units remained operational during those hours? What fuel were they using and what was their approximate generation cost? Why was each of those units technically required to remain online? Was the curtailment caused by system-wide oversupply, a local transmission constraint, frequency considerations or some other identifiable requirement? These are not unreasonable questions. If the decisions are technically and economically sound, the answers should vindicate the system operator.

The issue assumes particular importance because Sri Lanka has historically spent enormous sums purchasing thermal electricity. An Auditor General’s special audit concerning ACE Power Embilipitiya reported expenditure of approximately Rs. 59.454 billion on electricity purchased from that plant between 2016 and 2021. The audit also drew attention to transmission-system problems and the consequences of permanent solutions not being implemented in a timely manner.

This does not establish that thermal generation is unnecessary or that private thermal producers have acted improperly. Nor should allegations of corruption be made against particular parties without evidence. Nevertheless, Sri Lanka’s long history of public concern regarding procurement, governance and major public expenditure makes transparency particularly important. Large thermal power contracts, fuel purchases and capacity arrangements involve substantial sums of money. The best protection against suspicion is not secrecy but disclosure.

If expensive thermal generation genuinely has to remain online while inexpensive renewable generation is curtailed, publish the technical reason. Publish the quantities. Publish the relevant costs. Allow engineers, economists, regulators, investors and electricity consumers to examine the decision for themselves.

Rooftop solar must not become the next casualty

The same argument now applies to rooftop solar. Sri Lanka successfully encouraged households and businesses to invest their own money in solar installations. Net Metering, Net Accounting and related arrangements helped transform consumers into small-scale electricity producers and contributed substantially to the growth of distributed renewable energy. PUCSL continues to recognise Net Metering, Net Accounting and Net Plus within Sri Lanka’s rooftop-solar framework.

The rapid expansion of rooftop solar undoubtedly creates genuine technical difficulties. Solar production is concentrated around daytime hours, while Sri Lanka’s major electricity demand peak occurs later. On a sunny Sunday or holiday, solar production can therefore be substantial precisely when commercial and industrial demand is low. Distribution networks designed for one-way electricity flows may also encounter voltage and hosting-capacity limitations as increasing quantities of electricity flow back from consumers towards the grid.

But it would be fundamentally unfair to encourage citizens to invest their savings in solar energy and subsequently treat their electricity as a problem simply because the national grid has not developed quickly enough to accommodate it.

Battery energy storage offers an important part of the eventual solution. A household battery can capture surplus solar energy around midday and release it during the evening, when both the household and the national system need electricity most. PUCSL has already recognized the value of combining rooftop solar with battery storage in its evolving regulatory arrangements.

However, domestic battery storage still represents a considerable additional investment for an ordinary household. Public policy should therefore be careful not to make battery ownership an economic prerequisite for participating in rooftop solar before such systems become reasonably affordable.

Until domestic battery storage becomes economically accessible to the average household, Net Metering and Net Accounting should be preserved, strengthened and made genuinely accessible. They provide a practical bridge between today’s rapidly growing distributed solar generation and tomorrow’s electricity system in which affordable batteries, utility-scale storage, pumped hydro and sophisticated demand management can shift much more renewable energy from periods of surplus to periods of high demand.

The national grid should, during this transition, continue to perform an important balancing function. Meanwhile, policy should encourage rather than compel household batteries through appropriate time-of-use tariffs and incentives. As battery prices decline, consumers will increasingly adopt them voluntarily because the economics make sense.

The grid must evolve with renewable energy

The longer-term answer is therefore not to choose between renewable energy and grid stability. Sri Lanka needs both.

Investment is required in battery storage, pumped-storage hydro, stronger transmission and distribution networks, better renewable forecasting, modern inverter technology, sophisticated system-control facilities and demand-response programmes. Electricity tariffs can also be designed to encourage industries, commercial establishments, water pumping, electric-vehicle charging and other flexible loads to consume more electricity during periods of abundant solar production.

The electricity system must gradually become capable of moving energy not merely geographically but also across time—storing electricity when nature provides more than consumers require and releasing it when demand rises.

This is also essential for maintaining investor confidence. Private investors make renewable-energy decisions according to expected annual generation, financing costs and anticipated revenue. If a developer can spend substantial capital constructing a renewable project only to face unpredictable curtailment outside his control and without adequate compensation or contractual recourse, the investment risk increases. Eventually that risk translates into higher financing costs, higher required returns and fewer projects.

A country cannot credibly invite private investors to finance renewable energy infrastructure while retaining an overwhelmingly one-sided contractual ability to discard their output and transfer the resulting financial loss back to them.

Transparency should not frighten the CEB

Nobody should expect the CEB to compromise national grid security merely to accommodate a mini-hydro plant or rooftop-solar producer. Where curtailment is technically unavoidable, it should occur.

But “system stability” should never become a phrase that ends the discussion.

Where synchronous generation must remain operating, explain why. Where transmission congestion requires renewable curtailment, identify the constraint. Where renewable producers sacrifice available generation for the benefit of the national system, develop a fair compensation mechanism. Where expensive thermal generation remains operational while naturally available water bypasses turbines, disclose why that was the technically necessary and economically preferable decision.

Germany demonstrates that renewable curtailment and renewable-energy development are not contradictory. Even sophisticated electricity systems sometimes have to discard renewable electricity. The difference is that a mature system attempts to minimize curtailment, operates under transparent rules, publishes relevant information and recognizes the financial consequences imposed upon generators.

Sri Lanka should aspire to the same principles.

We should not encourage private investors to build mini-hydropower plants and then place them against the wall through contracts over which they have little negotiating power. We should not encourage households to spend their savings installing solar panels and later make them bear the cost of deficiencies in the electricity network. And we should certainly not discard economically usable indigenous renewable energy without a convincing explanation while scarce foreign exchange is being spent importing fuel.

Sri Lanka should not spill usable water, reject available sunlight and then burn imported fuel to produce electricity that nature was prepared to provide without a fuel bill.

The issue is not whether every unit of renewable electricity can always be accepted. Clearly it cannot. The real test is whether every unit curtailed was genuinely necessary, whether the least-cost and least-wasteful solution was chosen, whether affected producers were treated fairly, and whether the public is permitted to see the evidence.

That is not an unreasonable demand from renewable-energy producers. It is the standard of transparency, accountability and economic discipline that Sri Lanka’s electricity consumers should expect from a modern national power system.

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‘Career of Evil’

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Tales of Mystery and Suspense 22

by Prof. Rajiva Wijesinha

I return now to J K Rowling of Harry Potter fame, writing under the pseudonym Robert Galbraith about Cormoran Strike. There are several books in this series of off-beat detective stories, featuring a private investigator who lost a leg while serving in the army, and his assistant Robin Ellacott, who had been raped when a student, with lasting psychological effects. Strike himself was the child of a rock band groupie, who had lived a sordid life, her last attachment being to a failed rock star of relatively aristocratic provenance and brutal habits.

Career of Evil is the third in the Strike series, and markedly different from the two books I read previously, the first and the fifth. Those were relatively speaking classic whodunnits, with a range of possible murderers, the solution in the end being quite unexpected but also convincing. The murderers in both cases are unhinged, but this does not become obvious until Strike has put two and two together and revealed a history of aberrant behaviour.

This novel has just a few suspects, all of them bizarre, as is made clear from the moment they are introduced. The case begins with Robin being sent a severed leg from a dead body, or rather it begins with the thoughts of the murderer who seeks revenge from Strike, which it seems he intends to achieve by first terrifying and then killing the woman he calls Strike’s Secretary. He also evinces a horrid desire to mutilate women after abusing them.

The first person Strike thinks of as a possible suspect is a member of a crime syndicate known to have sent body parts through the post, but Strike soon decides that he cannot be the perpetrator, in part because he is not likely to have known that Strike was responsible for his conviction earlier. Rather Strike is convinced it is one of three people who hate him, two of them individuals he helped to prosecute when he was in the investigating unit of the army, the third his step-father whom he suspected had killed his mother.

Unfortunately, Wardle, the policeman assigned to the case, who gets on well with Strike, is convinced it is the first person Strike had suggested, and does not seem interested in the rest, so Strike sets about trying to find out what they are up to.

They are not easy to trace, but Strike eventually tracks them down. He finds Laing’s mother in Scotland, although she is no longer able to provide any useful information. He then tracks down the mother of Laing’s first wife, Rona, whom Strike had found tied up and tortured. It was this incident that led to Laing’s conviction and imprisonment, and ultimately fuelled his hatred of Strike.

He finds the sister of the second suspect, Noel Brockbank, and learns that she and her brother were both abused as children by their stepfather. Brockbank later went on to abuse young girls himself. When Strike went to arrest him over the abuse of his stepdaughter, Brockbank attacked him with a broken bottle, and Strike knocked him out. Brockbank subsequently suffered seizures and was found to have a serious brain injury. Although Strike was initially blamed for the injury, it was later established that Brockbank had fractured his skull in a rugby match before the confrontation. Brockbank was therefore never convicted of the abuse allegations, while Strike was cleared of responsibility for his brain injury.

Strike’s third suspect is his former stepfather, Jeff Whittaker, whom he describes as unutterably filthy and abusive, yet strangely attractive to women. When Strike tracks him down, he finds Whittaker living with Stephanie, a woman who supports him with what she earns as a sex worker. Despite being abused by Whittaker, she remains devoted to him.

In his musings, the killer refers to the woman he lives with as “It”, suggesting that he could be Whittaker, who lives off Stephanie’s earnings. But when Robin is attacked by a man dressed differently from Whittaker, whom she had seen shortly before, it becomes clear that Whittaker is not the killer. Laing, the first of Strike’s three suspects, is also apparently ruled out when Robin sees him on crutches and learns that he is claiming disability benefits. Strike and Robin therefore concentrate on the third suspect, Noel Brockbank, whom they eventually trace to a home he shares with his girlfriend, Alyssa, and her two young daughters. Robin has seen the younger girl and becomes increasingly worried about what Brockbank might do to her. Although Strike has ordered her to leave Brockbank alone, Robin continues investigating because of her concern for the child. She eventually discovers that Brockbank has been sexually abusing the older of the two girls.

Meanwhile, Strike and Robin manage to identify the girl whose leg was sent to the agency. Among the bizarre letters Strike had received in the past was one from a young woman who fantasizes about having her healthy leg amputated and believed that Strike had deliberately had his own leg removed. Robin realises that the girl was suffering from a condition known as body integrity identity disorder, or BIID, in which a person has a persistent desire to have a healthy limb or other body part removed. Strike simply ignored the letter, unaware that the girl was suffering from a recognised condition and that her request was serious. The girl, Kelsey Platt, is subsequently found to have been murdered, and the police discover forged letters apparently written by Strike in response to her.

Wardle has his suspicions of the man married to the girl’s sister, with whom she had lived. Strike thinks this absurd, and it turns out that the man has an alibi for the time of the murder, but Strike does go along when the sister asks to see him and is overwhelmed by the sense of grief she and her husband evince.

The girl is evidently a godsend to the murderer, whose desire to remove body parts could not be controlled. He chops fingers off a girl he almost kills, and then removes the nose and ears of a girl he kills soon afterwards. And previously he had sent Robin the toe of the girl whose leg had been sent earlier.

All this horror can seem over the top, and one may wonder how Rowling could bring herself to wallow in such grim material. But perhaps she felt very strongly about the abuse women were subject to, and though her depiction of the way women played into the hands of abusive men seems excessive, she feels that awareness of that increases the need for support groups and other mechanisms to provide safety nets.

But there is also another side to the novel, namely the relationship between Strike and his partner Robin, which verges on the romantic though neither wishes to move on the matter. Strike feels diffident about taking advantage of his position as her employer, while Robin is engaged to a young man she has known for years, and whom she was virtually engaged to while at university. He has stood by her after the rape, when she could barely face society, and she finally decides to accept him and they are planning their wedding at the beginning of this book. But she finds that he is jealous of Strike, and hence his resentment of her commitment to her work, she breaks off the relationship when they are staying with her parents to finalize arrangements for the wedding.

But they still share a flat, and given the threat looming over her she cannot really move to live by herself. And gradually his misery wears her determination down, and she agrees again to marry him. The novel ends with their wedding, which Strike just manages to get to, causing her to beam, though she ‘had not once smiled in the entire service’.

But they still share a flat, and with the threat hanging over her, Robin cannot really move out and live by herself. Gradually, Matthew’s misery wears down her determination, and she agrees to marry him after all. The novel ends with their wedding. Strike arrives just in time, battered and bloodied after his confrontation with the killer. Robin has not smiled once during the ceremony, but when she sees Strike, she suddenly beams.

Before that, in the kerfuffle caused by Robin’s attempt to rescue the children of the woman Brockbank was living with, Strike sacks her. This turns out to be useful to him, because he subsequently enlists the children’s mother, Alyssa, to help trap the killer, whom he has by then identified as Donald Laing. With Shanker’s help, Strike arranges for Alyssa to pose as his new secretary and lure Laing into the open while he gains access to the flat Laing has been using as a hideout. There he discovers the evidence of the murders, including the severed body parts kept in a refrigerator.

This leads to a dramatic climax in which the murderer turns up. Strike has difficulty subduing him, partly because of his missing leg, but he is helped by Shanker, a man whom his mother, Leda, had taken in as a neglected and badly beaten boy and who has remained deeply grateful to the family. With the murderer captured and the case effectively wrapped up, Strike asks Shanker to drive him to Yorkshire, where Robin’s wedding is taking place. They arrive while the ceremony is still in progress, and Strike manages to get into the church just as Robin is making her vows. When she sees him, she beams and says “I do” while looking at him rather than at Matthew.

Clearly, this suggests that the relationship between Strike and Robin is far from settled. Indeed, as I discovered when I read the fifth book in the series, the story certainly does run and run.

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Ananda Ganegoda: Pioneer in popularising Sinhala music

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Ananda Ganegoda

by Dr Upul Wijayawardhana

It was with a great sense of sadness that I received the news about the death of Ananda Ganegoda at the age of 80 years; the last of the famous industrialist Ganegoda brothers to depart. Ananada was a businessman par excellence but he ought to be remembered specially for his outstanding contribution to popularising Sinhala music by founding the music label Singlanka in 1980. Unfortunately, I lost touch with him, having seen him only once since I left Sri Lanka in May 1988. As I mentioned in my article on statins (Cholesterol lowering statins: Scope for use widens – The Island; 18 September) I have met some remarkable people in my practice of medicine and Ananda was certainly one of them.

The Ganegoda brothers were actually two sets of first cousins though they worked as a single family. Nandajeewa, Sumanalatha, Wimalajeeva, Karunajeewa and Ratnajeeva were the children of Jineris Ganegoda whilst Chandrasiri, Jinadri and Ananda were the children of Jineris’ younger brother Johanis. Sadly, it seems to have been forgotten by many that the Ganegoda brothers were instrumental in changing our export economy by starting garment factories in 1954, one of the first groups of non-traditional exports. According to a family post on Facebook, the visionary leader was Wimalajeewa, who started Noortex, Mayura, GIL and Eurolanka garment factories. Others followed suit and they presided over a vast business empire.

My first contact was not with Ananda but Karunajeeva, if my memory serves me right. After a consultation and a friendly chat, he invited me to a factory visit, which I readily agreed to. He took me to one of the factories in Ratmalana and I was very pleasantly surprised with the high standards maintained in the factory including workers’ welfare. I was able to taste the delicious food served to the workers. The icing on the cake was his measuring me out for shirts and trousers which I wore for a very long time!

Maybe around late 1983 or early ‘84, Ananda ‘channelled’ me for a consultation in the Central Hospital for chest pain and was accompanied by his wife, Nandani. I noted that, in addition to the cigarette smell, he had heavy nicotine staining of fingers. After having ensured that his pain was not cardiac, I tore into him stating, “What is wrong with you? You are among the Sri Lankan businessman doing well and you seem determined to commit suicide with chain smoking,” Then I started wondering whether I had been too blunt, but Ananda said “Dr, Thank you very much. I will stop smoking” and his calm response took me by surprise. On a subsequent social occasion, Nandani whispered in my ear that he had an occasional ‘secret smoke’ and when I encountered, Ananda said “Dr, hari amarui” but promised he would give up completely. I do not know whether he did so but the significant reduction of consumption, hopefully, contributed to his longevity.

I met him last in 1995, in the role of a peacemaker when he was in open conflict with a close relative of mine. I pleaded with him to stop the battle, pointing out that one of his nieces was being courted by the son of my relative. Though shocked, he promised to make peace.

Ananda’s crowning achievement was the founding of Singlanka which made Sinhala songs accessible to the masses. Those of us, old enough to remember, know how difficult it was to listen to music. As a child, I had to go to the village Community Centre to listen to the radio, which is in utter contrast to what is happening today. With just a click on the smartphone anyone can listen to music of any choice, anytime, anywhere as long as you are connected to the internet! Recording with the ability to playback, started with the Phonograph invented by Thomas Edison in 1877, Vinyl records being available from the early twentieth century. They came in various speeds and sizes but needed cumbersome players.

The real breakthrough came in 1963, when the Dutch company Philips introduced the Compact Cassette with more convenient players. Singlanka gave everyone the opportunity to listen to their favourite artists on Compact Cassettes. When the Compact Disc format, developed jointly by Philips and Sony, released in 1983, gathered momentum, Singlanka too moved to this format but most of us are still in possession of Singlanka cassettes. I still occasionally listen to Nanda Malini’s “Pavana”, which has become relevant because of the recent death of Nanda Malini and the ascent of JVP to power, but that is another story.

Most of our famous singers, including the greats like Amaradeva and Nanda Malini, owe at least a significant part of their fame and fortune to Singlanka, which was Ananda’s brainchild. Looking at the discography of Singlanka is like looking at a list of all favourite singers. In addition, Ananda gave the opportunity to the less known in the field of music also to showcase their talent, the best example being Carlo Fonseka’s Calochita Gee, which was a compilation of songs sung by various artists to the lyrics and melodies of Carlo. Who would have imagined multi-talented Carlo having musical creativity as well!

As for me, one event illustrated his generosity and his sense of gratitude. When Dr N J Wallooppillai retired, and I succeeded him as Cardiologist, I arranged for an international conference “Cardiology Update”, which was held on 6th and 7th of June 1985 at Galadari Meridien Hotel, culminating in a banquet. When I rang Ananda about this, he immediately offered to sponsor music for the evening and arranged for Patrick Denipitiya Combo to play and Ivor Dennis, Indrani and Sisira Senaratna to sing. It was a memorable evening, with plaudits from attendees, though we did not have an opportunity to rehearse. I compeered and we selected the songs as we went on. When Indrani wanted to sing Gaya Geethayan I had to stop as it was a Hindi tune and Indians were in the audience! My wife Primrose joined Ivor Dennis to duet “Olu Pipila Wela Lela Denawa”. We ended the banquet with Ivor Dennis singing, and the audience joining, the patriotic song Dakuna, Negenahira, Batahira, Uturada, Eka Kodiye Sevene thanks to Ananda. I am eternally grateful to him.

May Ananda attain the Supreme Bliss of Nibbana!

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