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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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High govt. revenue and low foreign exchange reserves High foreign exchange reserves and low govt. revenue!

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First shipment of vehicles imported to Sir Lank after the lifting the ban on automobile imports

Government has permitted, after several years, the import of motor cars. Imports, including cars, were cut off because the government then wisely prioritised importing other commodities vital to the everyday life of the general public. It is fair to expect that some pent-up demand for motor vehicles has developed. But at what prices? Government seems to have expected that consumers would pay much higher prices than had prevailed earlier.

The rupee price of foreign exchange had risen by about half from Rs.200 per US$ to Rs.300. In those years, the cost of production of cars also had risen. The government dearly wanted more revenue to meet increasing government expenditure. Usually, motor cars are bought by those with higher incomes or larger amounts of wealth. Taxes on the purchase of cars probably promote equity in the distribution of incomes. The collection of tax on motor cars is convenient. What better commodity to tax?

The announced price of a Toyota Camry is about Rs.34 million. Among us, a Camry is usually bought by those with a substantially higher income than the average middle-income earner. It is not a luxury car like a Mercedes Benz 500/ BMW 700i. Yes, there are some Ferrari drivers. When converted into US dollars, the market price of a Camry 2025 in Sri Lankan amounts to about $110,000. The market price of a Camry in US is about $34,000, where it is usually bought by income earners in the middle-middle class: typically assistant professors in state universities or young executives. Who in Lanka will buy a Camry at Rs.34 million or $110,000 a piece?

How did Treasury experts expect high revenue from the import of motor cars? The price of a Toyota Camry in US markets is about $34,000. GDP per person, a rough measure of income per person in US, was about $ 88,000 in 2024. That mythical ‘average person’ in US in 2024, could spend about 2.5 month’s income and buy a Toyota Camry. Income per person, in Lanka in 2024, was about $ 4,000. The market price of a Camry in Lanka is about $ 133,000. A person in Lanka must pay 33 years of annual income to buy a Toyota Camry in 2025.

Whoever imagined that with those incomes and prices, there would be any sales of Camry in Lanka? After making necessary adjustments (mutatis mutandis), Toyota Camry’s example applies to all import dues increases. Higher import duties will yield some additional revenue to government. How much they will yield cannot be answered without much more work. High import duties will deter people from buying imported goods. There will be no large drawdown of foreign exchange; nor will there be additional government revenue: result, high government foreign exchange reserves and low government revenue.

For people to buy cars at such higher prices in 2025, their incomes must rise substantially (unlikely) or they must shift their preferences for motor cars and drop their demand for other goods and services. There is no reason to believe that any of those changes have taken place. In the 2025 budget, government has an ambitious programme of expenditure. For government to implement that programme, they need high government revenue. If the high rates of duties on imports do not yield higher government revenue as hypothesised earlier, government must borrow in the domestic market. The economy is not worthy of raising funds in international capital markets yet.

If government sells large amounts of bonds, the price of all bonds will fall, i.e. interest rates will rise, with two consequences. First, expenditure on interest payments by government will rise for which they would need more revenue. Second, high interest rates may send money to banks rather than to industry. Finding out how these complexities will work out needs careful, methodically satisfactory work. It is probable that if government borrows heavily to pay for budgetary allocations, the fundamental problem arising out of heavy public debt will not be solved.

The congratulatory comments made by the Manager of IMF applied to the recent limited exercise of handling the severity of balance of payments and public debt problems. The fundamental problem of paying back debt can be solved only when the economy grows fast enough (perhaps 7.5 % annually) for several years. Of that growth, perhaps, half (say 4 % points) need to be paid back for many years to reduce the burden of external debt.

Domestic use of additional resources can increase annually by no more than 3.5 percent, even if the economy grows at 7.5 percent per year. Leaders in society, including scholars in the JJB government, university teachers and others must highlight the problems and seek solutions therefor, rather than repeat over and over again accounts of the problem itself.

Growth must not only be fast and sustained but also exports heavy. The reasoning is as follows. This economy is highly import-dependent. One percent growth in the economy required 0.31% percent increase in imports in 2012 and 0. 21 percent increase in 2024. The scarcity of imports cut down the rate of growth of the economy in 2024. Total GDP will not catch up with what it was in (say) 2017, until the ratio of imports to GDP rises above 30 percent.

The availability of imports is a binding constraint on the rate of growth of the economy. An economy that is free to grow will require much more imports (not only cement and structural steel but also intermediate imports of many kinds). I guess that the required ratio will exceed 35 percent. Import capacity is determined by the value of exports reduced by debt repayments to the rest of the world. The most important structural change in the economy is producing exports to provide adequate import capacity. (The constant chatter by IMF and the Treasury officials about another kind of structural change confuses the issue.) An annual 7.5 percent growth in the economy requires import capacity to grow by about 2.6 percent annually.

This economy needs, besides, resources to pay back accumulated foreign debt. If servicing that accumulation requires, takes 4% points of GDP, import capacity needs to grow by (about) 6.6 percent per year, for many years. Import capacity is created when the economy exports to earn foreign exchange and when persons working overseas remit substantial parts of their earnings to persons in Lanka. Both tourism and remittances from overseas have begun to grow robustly. They must continue to flow in persistently.

There are darkening clouds raised by fires in prominent markets for exports from all countries including those poor. This is a form of race to the bottom, which a prominent economist once called ‘a policy to beggar thy neighbour (even across the wide Pacific)’. Unlike the thirty years from 1995, the next 30 years now seem fraught with much danger to processes of growth aided by open international trade. East Asian economies grew phenomenally by selling in booming rich markets, using technology developed in rich countries.

Lanka weighed down with 2,500 years of high culture ignored that reality. The United States of America now is swinging with might and main a wrecking ball to destroy that structure which they had put up, one thought foolishly, with conviction. Among those storms, many container ships would rather be put to port than brave choppy seas. High rates of growth in export earnings seem a bleak prospect. There yet may be some room in the massive economies of China and India.

Consequently, it is fanciful to expect that living conditions will improve rapidly, beginning with the implementation of the 2025 budget. It will be a major achievement if the 2025 budget is fully implemented, as I have argued earlier. Remarkable efforts to cut down on extravagance, waste and the plunder of public funds will help, somewhat; but not enough. IMF or not, there is no way of paying back accumulated debt without running an export surplus sufficient to service debt obligations.

Exports are necessary to permit the economy to pay off accumulated debt and permit some increase in the standard of living. Austerity will be the order of the day for many years to come. It is most unlikely that the next five years will usher in prosperity.

By Usvatte-aratchi

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BLOSSOMS OF HOPE 2025

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An Ikebana exhibition in aid of pediatric cancer patients

This Ikebana exhibition by the members of Ikebana International Sri Lanka Chapter #262, brings this ancient art form to life in support of a deeply meaningful cause: aiding the Pediatric Cancer ward of the Apeksha Cancer Hospital, Maharagama and offering hope to young warriors in their fight against illness.

Graceful, delicate, and filled with meaning—Ikebana, the Japanese art of floral arrangement, is more than just an expression of beauty; it is a reflection of life’s resilience and harmony. “Blossoms of Hope”, is a special Ikebana exhibition, on 29th March from 11a.m. to 7p.m. and 30th March from 10a.m. to 6p.m. at the Ivy Room, Cinnamon Grand Hotel and demonstrations will be from 4p.m. to 5p.m. on both days.

Each floral arrangement in this exhibition is a tribute to strength, renewal, and love. Carefully crafted by skilled Ikebana artists, who are members of the Chapter. These breathtaking displays symbolize the courage of children battling cancer, reminding us that even in adversity, beauty can bloom. The graceful lines, vibrant hues, and thoughtful compositions of Ikebana echo the journey of resilience, inspiring both reflection and compassion.

Visitors will not only experience the tranquility and elegance of Japanese floral art but will also have the opportunity to make a difference. Proceeds from “Blossoms of Hope” will go towards enhancing medical care, providing essential resources, and creating a more comforting environment for young patients and their families.

This exhibition is more than an artistic showcase—it is a gesture of kindness, a symbol of solidarity, and a reminder that hope, like a flower, can grow even in the most unexpected places. By attending and supporting “Blossoms of Hope”, you become a part of this journey, helping to bring light and joy into the lives of children who need it most.

Join in celebrating art, compassion, and the Power of Hope—one flower at a time.

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St. Anthony’s Church feast at Kachchativu island

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Fort Hammenhiel

The famous St. Anthony’s Church feast this year was held on 14 and 15 March. St. Anthony, as per Catholic belief, gives protection and looks after fishermen and seafarers like me. Many Buddhist seafarers are believers in St. Anthony and they usually keep a statue of the saint in their cabins in the ship or craft.

St. Anthony died on 13th June 1231 at age of 35 years, at Padua in Holy Roman Empire and was canonized on 30 May 1232 by Pope Gregory IX.

I was unable to attend last year’s feast as I was away in Pakistan as Sri Lanka’s High Commissioner. I was more than happy to learn that Indians were also attending the feast this year and there would be 4,000 devotees.

I decided to travel to Kankesanturai (KKS) Jaffna by train and stay at my usual resting place, Fort Hammenhiel Resort, a Navy-run boutique hotel, which was once a prison, where JVP leaders, including Rohana Wijeweera were held during the 1971 insurrection. I was fortunate to turn this fort on a tiny islet in Kytes lagoon into a four-star boutique hotel and preserve Wijeweera’s handwriting in 2012, when I was the Commander Northern Naval Area.

I invite you to visit Fort Hammenhiel during your next trip to Jaffna and see Wijeweera’s handwriting.

The train left Colombo Fort Railway Station on time (0530 hrs/14th) and reached KKS at 1410 hrs. I was highly impressed with the cleanliness and quality of railway compartments and toilets. When I sent a photograph of my railway compartment to my son, he texted me asking “Dad, are you in an aircraft or in a train compartment? “

Well done Sri Lanka Railways! Please keep up your good work. No wonder foreign tourists love train rides, including the famous Ella Odyssey.

Travelling on board a train is comfortable, relaxed and stress free! As a frequent traveller on A 9 road to Jaffna, which is stressful due to oncoming heavy vehicles on. This was a new experience and I enjoyed the ride, sitting comfortably and reading a book received from my friend in New York- Senaka Senaviratne—’Hillbilly Elegy’ by US Vice President JD Vance. The book is an international best seller.

My buddy, Commodore (E) Dissanayake (Dissa), a brilliant engineer who built Reverse Osmosis Water Purification Plants for North, North Central and North Western provinces to help prevent chronic kidney disease is the Commodore Superintendent Engineering in the Northern Naval Area. He was waiting at the KKS railway station to receive me.

I enjoyed a cup of tea at Dissa’s chalet at our Northern Naval Command Headquarters in KKS and proceeded to Fort Hammenhiel at Karainagar, a 35-minute drive from KKS.

The acting Commanding Officer of Karainagar Naval Base (SLNS ELARA) Commander Jayawardena (Jaye) was there at Fort Hammenhiel Restaurant to have late lunch with me.

Jaye was a cadet at Naval and Maritime Academy, (NMA) Trincomalee, when I was Commandant in 2006, NMA was under artillery fire from LTTE twice, when those officers were cadets and until we destroyed enemy gun positions, and the army occupied Sampoor south of the Trincomalee harbour. I feel very proud of Jaye, who is a Commander now (equal to Army rank Lieutenant Colonel) and Commanding a very important Naval Base in Jaffna.

The present Navy Commander Vice Admiral Kanchana Banagoda had been in SLNS ELARA a few hours before me and he had left for the Delft Island on an inspection tour.

Commander Jaye was very happy because his Divisional Officer, when he was a cadet, was Vice Admiral Kanchana (then Lieutenant Commander). I had lunch and rested for a few hours before leaving Karainagar in an Inshore Patrol Craft heading to Kachchativu Island by1730 hrs.

The sea was very calm due to inter-monsoon weather and we reached Kachchativu Island by 1845 hrs. Devotees from both Sri Lanka and India had already reached the island. The Catholic Bishop of Sivagangai Diocese, Tamil Nadu India His Eminence Lourdu Anandam and Vicar General of Jaffna Diocese Very Rev Fr. PJ Jabaratnam were already there in Kachchativu together with more than 100 priests and nuns from Sri Lanka and India. It was a solid display of brotherhood of two neighbouring nations united together at this tiny island to worship God. They were joined by 8,000 devotees, with 4,000 from each country).

The church

All logistics—food, fresh water, medical facilities—were provided by the Sri Lanka Navy. Now, this festival has become a major annual amphibious operation for Navy’s Landing Craft fleet, led by SLNS Shakthi (Landing Ship tanks). The Navy establishes a temporary base in a remote island which does not have a drop of drinking water, and provides food and water to 8,000 persons. The event is planned and executed commendably well under Commander Northern Naval Area, Rear Admiral Thusara Karunathilake. The Sri Lankan government allocates Rs 30 million from the annual national budget for this festival, which is now considered a national religious festival.

The Indian devotees enjoy food provided by SLN. They have the highest regard for our Navy. The local devotees are from the Jaffna Diocese, mainly from the Delft Island and helped SLN. Delft Pradeshiya Sabha and AGA Delft Island. A very efficient lady supervised all administrative functions on the Island. Sri Lanka Police established a temporary police station with both male and female officers.

As usual, the Sinhalese devotees came from Negombo, Chilaw, Kurunegala and other areas, bringing food enough for them and their Catholic brothers and sisters from India! Children brought biscuits, milk toffee, kalu dodol and cakes to share with Indian and Jaffna devotees.

In his sermon on 22nd December 2016, when he declared open the new Church built by SLN from financial contributions from Navy officers and sailors, Jaffna Bishop Rt Rev Dr Justin Bernard Ganapragasam said that day “the new Church would be the Church of Reconciliation”.

The church was magnificent at night. Sitting on the beach and looking at the beautiful moon-lit sea, light breeze coming from the North East direction and listening to beautiful hymns sung by devotees praising Saint Anthony, I thanked God and remembered all my friends who patrolled those seas and were no more with us. Their dedication, and bravery out at sea brought lasting peace to our beloved country. But today WHO REMEMBERS THEM?

The rituals continued until midnight. Navy Commander and the Indian Consul General in Jaffna Sai Murali attended the Main Mass.

The following morning (15) the Main Mass was attended by Vice Admiral Kanchana Banagoda and his family. It was a great gesture by the Navy Commander to attend the feast with his family. I had a long discussion with Indian Consul General Jaffna Sai Mulari about frequent incidents of Indian trawlers engaging in bottom trawling in Sri Lankan waters and what we should do as diplomats to bring a lasting solution to this issue, as I was highly impressed with this young Indian diplomat.

The Vicar General of the Jaffna Diocese, my dear friend, Very Rev Father P J Jabarathnam also made an open appeal to all Indian and Sri Lankan fishermen to protect the environment. I was fortunate to attend yet another St. Anthony’s Church feast in Kachchativu.

By Admiral Ravindra C Wijegunaratne WV,

RWP& Bar, RSP, VSV, USP, NI (M) (Pakistan), ndc, psn,
Bsc (Hons) (War Studies) (Karachi) MPhil (Madras)
Former Navy Commander and Former Chief of Defense Staff
Former Chairman, Trincomalee Petroleum Terminals Ltd
Former Managing Director Ceylon Petroleum Corporation
Former High Commissioner to Pakistan

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