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Why Sri Lanka needs a National Budget Performance and Evaluation Office

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President Dissanayake presenting Budget 2026 in Parliament

Sri Lanka is now grappling with the aftermath of the one of the gravest natural disasters in recent memory, as Cyclone Ditwah and the associated weather system continue to bring relentless rain, flash floods, and landslides across the country.

In view of the severe disaster situation, Speaker Jagath Wickramaratne had to amend the schedule for the Committee Stage debates on Budget 2026, which was subsequently passed by Parliament. There have been various interpretations of Budget 2026 by economists, the business community, academics, and civil society. Some analyses draw on economic expertise, others reflect social understanding, while certain groups read the budget through political ideology. But with the country now trying to manage a humanitarian and economic emergency, it is clear that fragmented interpretations will not suffice. This is a moment when Sri Lanka needs a unified, responsible, and collective “national reading” of the budget—one that rises above personal or political positions and focuses on safeguarding citizens, restoring stability, and guiding the nation toward recovery.

Budget 2026 is unique for several reasons. To understand it properly, we must “read” it through the lens of Sri Lanka’s current economic realities as well as the fiscal consolidation pathway outlined under the International Monetary Fund programme. Some argue that this Budget reflects a liberal policy orientation, citing several key allocations that support this view: strong investment in human capital, an infrastructure-led growth strategy, targeted support for private enterprise and MSMEs, and an emphasis on fiscal discipline and transparency.

Anyway, it can be argued that it is still too early to categorise the 2026 budget as a fully liberal budget approach, especially when considering the structural realities that continue to shape Sri Lanka’s economy. Still some sectors in Sri Lanka restricted private-sector space, with state dominance. And also, we can witness a weak performance-based management system with no strong KPI-linked monitoring or institutional performance cells. Moreover, the country still maintains a broad subsidy orientation, where extensive welfare transfers may constrain productivity unless they shift toward targeted and time-bound mechanisms. Even though we can see improved tax administration in the recent past, there is a need to have proper tax rationalisation, requiring significant simplification to become broad-based and globally competitive. These factors collectively indicate that, despite certain reform signals, it may be premature to label Budget 2026 as fully liberal in nature.

Overall, Sri Lanka needs to have proper monitoring mechanisms for the budget. Even if it is a liberal type, development, or any type of budget, we need to see how we can have a budget monitoring system.

Establishing a National Budget Performance and Evaluation Office

Whatever the budgets presented during the last seven decades, the implementation of budget proposals can always be mostly considered as around 30-50 %. Sri Lanka needs to have proper budget monitoring mechanisms. This is not only important for the budget but also for all other activities in Sri Lanka. Most of the countries in the world have this, and we can learn many best practices from them.

Establishing a National Budget Performance and Evaluation Office is essential for strengthening Sri Lanka’s fiscal governance and ensuring that public spending delivers measurable value. Such an office would provide an independent, data-driven mechanism to track budget implementation, monitor programme outcomes, and evaluate whether ministries achieve their intended results. Drawing from global best practices—including India’s PFMS-enabled monitoring and OECD programme-based budgeting frameworks—the office would develop clear KPIs, performance scorecards, and annual evaluation reports linked to national priorities. By integrating financial data, output metrics, and policy outcomes, this institution would enable evidence-based decision-making, improve budget credibility, reduce wastage, and foster greater transparency and accountability across the public sector. Ultimately, this would help shift Sri Lanka’s budgeting process from input-focused allocations toward performance-oriented results.

There is an urgent need for a paradigm shift in Sri Lanka’s economy, where export diversification, strengthened governance, and institutional efficiency become essential pillars of reform. Establishing a National Budget Performance and Evaluation Office is a critical step that can help the country address many long-standing challenges related to governance, fiscal discipline, and evidence-based decision-making. Such an institution would create the mechanisms required for transparency, accountability, and performance-focused budgeting. Ultimately, for Sri Lanka to gain greater global recognition and move toward a more stable, credible economic future, every stakeholder must be equipped with the right knowledge, tools, and systems that support disciplined financial management and a respected national identity.

(The writer is a Professor in Management Studies, Open University of Sri Lanka and you can reach Professor Abeysekera at nabey@ou.ac.lk)

by Prof. Nalin Abeysekera ✍️



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Opinion

Future of world religions

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I refer to Dr Upul Wijayawardena’s recent letter on science and religion. I agree with him on the fate of religions in the modern world and would like to add the following observations on the evolution of religion and the advent of AI.

Religious philosophy evolved only in ancient India while it remained static with monotheism in other parts of the world. When the polytheistic Vedic religion arrived with Aryan migration to India, they found the ancient version of Jainism, which may have been practised over four thousand years as evidenced by some figures in meditation posture found in Mohenjo daro. By that time the indigenous religion had already abandoned the creator god or gods but still believed the mind as a permanent entity athman that survived death and continued in a cycle of reincarnation (samsara) due to results of any harmful action (kamma) even unintended performed in life collected in the athman. Salvation to a happy all-knowing permanent state named Kevala could be attained by the athman with extreme degree of self-mortification to destroy the past kamma attached to it, refraining from new kamma and developing the mind by meditation. As observed in progression from Veda to Upanishads the Aryan religion, evolution progressed with adoption of kamma, the cyclic existence of samsara, meditation and ethical behaviour in addition to prayer and sacrifice they practised for moksha.

The Buddha appeared in this philosophical atmosphere and denied both creator god and a permanent entity of athman. His psychology describes human behaviour based on the mind as a stream of changing consciousness. However, he accepted the cyclic existence of samsara; he said he verified the survival of consciousness at death with help of knowledge he gained from meditation. He prescribed a middle path to attain nirvana, a permanent state of happiness, avoiding self-mortification and redefined kamma to intentional activity only, both ethical and unethical resulting in bad and good results. He disagreed with the idea of kamma as the cause of rebirth. Following the Buddha, Vedantha religion reformed god to universal athman or brahman and evolved to modern Hinduism with a mixture of polytheism.

In his description of living beings in the universe, the Buddha has described some with a body made of fine material (brahma beings) in comparison to the gross material body of human and animal beings. One may assume the brahma body may not be carbon based.

The Buddha has also described living beings with physical body only (asannasatta) and another variety with mind only without a body (arupa satta). Therefore, it is not surprising to Buddhists that AI may evolve to become living beings if it develops a readily and freely available mobile source of energy and takes over the world with its superior capacity. AI already has information about Buddhist psychology. With that knowledge ‘AI beings’ may even become Buddhists not given to rituals.

According to the Buddha, brahma beings and asannasatta beings have very long lifespans as their bodies are not subject to decay and illness human beings develop. The new AI beings also may live as long as they wish because they may be able to repair themselves in case of developing physical defects. They would need only ethical behaviour to avoid destroying themselves by peaceful existence if they took over the world, as feared in some quarters.

However, as long as human beings exist in the world with death and uncertainty of what happens after death, they need a religion and rituals to give them psychological support. Even those who profess death is the end of life may have some doubt troubling their mind from time to time and may think of religion in times of adversity.

Ideally, human beings are free to accept one of the many versions of religious philosophies and respect each other’s choice and live in harmony. Unfortunately, extreme degrees of religious versions that cause division, unrest and violence will always continue to exist together with religions in the world.

Upali Abeysiri

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Opinion

The Cream of the Earth: Why Sri Lanka needs a Fruit Consumers Movement

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By Lalin I De Silva

Sri Lanka speaks constantly about hospitals, medicines, food imports, agricultural productivity and the rising cost of living. Yet there is one simple question we rarely ask:

Are we eating enough of the food that our own soil can naturally give us?

Fruit is perhaps one of the finest gifts of the earth to humankind. A ripe mango, banana, papaya, guava or avocado comes to us almost ready to eat. Sunlight, rain, soil, microorganisms, minerals and the labour of a farmer have already done most of the work.

That is why I like to describe fruit as the “cream of the earth.”

This is, of course, not an argument that fruit alone can prevent every disease, or guarantee longevity. Science does not support such exaggerated claims. But there is strong international evidence that regular consumption of fruits and vegetables forms an important part of a healthy diet and is associated with lower risks of several major non-communicable diseases.

Sri Lanka’s own dietary guidance encourages the daily consumption of fruit as part of a balanced diet.

The tragedy is that we live on an island capable of producing an extraordinary variety of fruits, while many families increasingly depend on highly processed foods, sugary drinks and imported snacks.

This deserves national attention.

We Produce — But Do We Connect?

Sri Lanka grows banana, mango, pineapple, papaya, avocado, rambutan, mangosteen, guava, woodapple, beli, pomegranate, durian and many lesser-known indigenous fruits.

Yet our fruit value chain remains fragmented.

The farmer often does not know the final consumer.

The consumer rarely knows the farmer.

Fruit travels through several intermediaries, sometimes suffering poor handling, unnecessary damage and price escalation along the way.

Consumers may not know where a fruit was grown, when it was harvested, whether it was naturally matured or what crop-protection practices were followed.

Meanwhile, a careful farmer, producing exceptional fruit, may receive almost the same farm-gate price as someone producing an inferior product.

That is not value-chain management.

It is precisely this disconnect that a new citizen-led initiative could begin to address.

25 Districts — 25 Consumer Societies

A proposal now emerging is to establish a Pure Sri Lankan Authentic Healthy Fruit Consumers Society in each of Sri Lanka’s 25 districts.

The concept should not become another organisation full of titles, meetings and ceremonial functions.

Its purpose must be practical.

Each district society could bring together consumers, growers, doctors, nutritionists, horticulturists, schools, universities, retailers, hotels, processors and young entrepreneurs.

The first task would be to understand the district itself.

What fruits are grown?

Where are they grown?

When are they available?

Which traditional varieties are disappearing?

Where can consumers purchase genuinely good fruits?

Where are the post-harvest losses?

What do farmers need?

What do consumers actually want?

From this information, each district could eventually develop its own Fruit Map.

Twenty-five district maps could then become a National Fruit Map of Sri Lanka.

From Anonymous Fruit to Traceable Fruit

Imagine buying a mango and scanning a QR code.

You could see the district, grower, variety, approximate harvest date and production information.

You could perhaps even provide feedback on taste.

That may sound futuristic, but the technology already exists.

The problem is not technology.

The problem is that our food system was never designed to connect the person who grows the fruit with the person who eats it.

Traceability could change that.

The principle is simple:

Know your farmer. Know your fruit.

Let the Consumer Lead

For decades, agriculture has largely been driven from the production side.

“How much can we produce?” has been the dominant question.

A healthier agricultural economy should begin with another question:

What does the consumer need, value and trust?

If thousands of consumers deliberately demand fresh, safe, flavorful and traceable Sri Lankan fruit, the message travels backwards through the entire value chain.

Retailers respond.

Farmers respond.

Nurseries respond.

Researchers respond.

Investors respond.

Government eventually has to respond.

That is the real power of an organised consumer movement.

Start With Children

Perhaps the most powerful campaign message could be remarkably simple:

Two Fruits a Day.

Imagine a Sri Lankan child coming home from school and asking:

“What are our fruits today?”

Imagine every school having a small fruit garden.

Imagine children being able to identify 10 Sri Lankan fruits, understand their seasons and know where they are grown.

Such behavioral change cannot be achieved merely by issuing circulars from Colombo.

It must become part of family culture.

Kandy Could Begin

Kandy would be a logical district in which to pilot the concept.

Its climatic diversity, surrounding agricultural communities, educational institutions, hotels, markets and strong plantation heritage provide an excellent testing ground.

A successful Kandy model could then be adapted—not blindly copied—across the other 24 districts.

The objective should ultimately be much larger than selling more fruit.

It is about reconnecting soil, farmer, food, consumer and health.

Sri Lanka does not need to invent every solution from outside.

Sometimes the answer may already be hanging from a tree beside us.

We simply have to recognise its value.

Know Your Farmer. Know Your Fruit. Live Well.

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Opinion

‘Outpost of Empire’

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Review

by Colleen Figg, Editor
and Reviewer – Amazon, New Voices Publishing

“Fernando echoes Macbeth with the line, “There is judgment here.” It captures the question running through the novel: can anyone participate in corruption and remain untouched by it? Beneath this satire is a dark story about power and the danger of believing, that someone else will always pay the price.”

Shavindra Fernando’s Outpost of Empire is a political novel set in the fictional country of Lackadasia. At its heart is a strong idea: an exploration of world politics, terrorism and the ways in which powerful countries manipulate smaller ones. Fernando is clearly writing about political issues that matter deeply to him.

The names immediately establish the book’s satirical character. Lackadasia, Burgherbugaria and the various Klowns suggest a world in which the people and places are exaggerated, but the issues beneath the exaggeration are recognisable. The playful language allows Fernando to approach terrorism, religious conflict and political corruption from an unusual angle.

Henry Stockwell is a central character: an ambassador who arrives in Lackadasia presenting himself as a friend of the country. He believes he understands how power works and treats the country, its politicians and its people as pawns on his personal chessboard. In his arrogance, he never doubts that he controls events rather than being controlled by them. This confidence makes him a compelling figure and in him, we explore the workings of political influence and the potential traps contained therein.

As the story develops, Fernando reveals a political world where causes are adopted when they are useful, people are exploited and discarded, and the truth becomes whatever those in power need it to be. Ordinary people suffer the consequences of decisions made far beyond their reach or knowledge, while those making those decisions continue to justify their actions. Even the people who help keep this world running may not be as important or as safe as they imagine.

Stockwell brings this idea into focus. He recognises corruption in others and willingly takes part in it himself, yet he cannot see that he might also suffer its consequences. Ultimately, he thinks his position will keep him safe. He is intelligent enough to understand the game, but not insightful enough to grasp the limits of his place within it. This blindness gives the novel a strong sense of irony.

The satirical approach gives Fernando room to criticise political hypocrisy without turning the novel into a direct political argument. By using fictional countries and exaggerated names, he creates some distance from specific governments and events while still making the larger targets of the book clear. The humour does not take away from the seriousness of the subject; instead, it makes the cruelty and self-interest beneath the political performance stand out more sharply.

Near the end, Fernando echoes Macbeth with the line, “There is judgment here.” It captures the question running through the novel: can anyone participate in corruption and remain untouched by it? Beneath this satire is a dark story about power and the danger of believing that someone else will always pay the price.

I came away feeling that Outpost of Empire is a valuable and thought-provoking book, particularly in today’s political and social climate. It has a distinctive voice, and the questions it raises about power, responsibility and foreign interference remain relevant far beyond the fictional borders of Lackadasia.
About the Author

Shavindra Fernando has worked as a reporter. He read English & Classics at the University of Peradeniya in Sri Lanka, and took International Relations & Ethnic Politics as a Reuter Fellow at the University of Oxford in England. The Vague Poetess (1999)was his first novel.

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