Sri Lanka Police is the only establishment which can confront all the protest and uprisings that would unleash against the ruling government

As Sri Lanka Police celebrated its 157th anniversary on September 3, one of the most experienced and qualified retired senior police officers, Gemunu Hapuhinna, writes about important measures to control crimes (including drug related underworld activities) and the Police Reward Fund and

Police Savings Association- which could be used for the much needed welfare of the police officers and those in the lower ranks effectively if the funds are used effectively. Here we publish excerpts of Mr. Hapuhinna’s open letter to the Minister in-charge of Police Department.  
Having spoken about the independence and integrity of Sri Lanka Police and plans to battle the underworld at a recent media briefing, let me take this opportunity to address you as effective and far-sighted plans are needed to execute your plans and also to restructure  the police service which marked 157 years on September 3. 
On September 3, 1866 Sir G.W.R. Campbell was first appointed as Inspector of Police and this day was established as ‘Police Day’. Police Day was commemorated on Sunday (3rd) under your (Minster of Public Security Tiran Alles) patronage and so many new plans were spoken about. 
Sri Lanka Police occupies an important place among all other institutions of any ruling government and Sir Richard Aluvihare became the first Inspector General of Police in 1946; thus becoming the 1st legend of the police service.

According to Sri Lanka Police records, at present, there are around 110,000 police officers of all ranks for proper administration and to achieve the social development goal. Rank does not confer or give power. It only imposes responsibility.
I, therefore like to give the under monitored proposal for your consideration and implementation as the Cabinet Minister overseeing Sri Lanka Police.
Let me give a brief introduction about myself and the Police. I started my career as a junior police officer.
During the Colonial era attempts were made by the police to surmount all the obstacles challenging the maintenance of law and order. Even today this is a common occurrence.
However, public relation with our own community by police will become a sine qua non for the performance of police duties.
Let me also address you about the glaring mismanagement of the very important funds belongs to the police department by one or two individuals.
1. Police Reward Fund
2. Police Savings Association
Police Reward Fund
At the outset Police Reward Fund is a frozen and idle asset of the police department monitored by one of two senior accountants of Sri Lanka Police. FDs are maintained at the Bank of Ceylon, People’s Bank and National Savings Banks. The total amount of this fund may have ballooned to nearly Rs. 20 by the year end of 2022. Questions are asked as to why these FDs are maintained at several banks and not in one bank?
The National Audit office carried out an Internal Audit of the existing account in 2015 and highlighted many   shortcomings.
Police Savings Association
Police Savings Association was originated by late Inspector Kandiah. This was originally called ‘Kandiah Scheme’ and changed as Police Savings Association. His name has never been remembered and no due respects have been given to him.
I believe there is more than Rs. 300 million in FDs in this fund and as far as for our knowledge no one monitors this fund.
I would suggest that with the approval of His Excellency, who is also the Minister of Defence, you as the Cabinet Minister take over the monitoring of these two funds under your ministry.
You can even get a Parliamentary Act through the Minister of Justice in favour of your name or the Ministry.
When you deposit Rs. 20 billion and Rs. 300 million in one FD in one bank for 365 days, with higher interest you are also helping the economy of 
this country. 
I have no political interest, but I don’t have too much faith in anybody.
I also draw your attention to the Police Ordinance 18-1865.
Police Departmental Regulation No.E-12 contains all the instructions relevant to Police Reward Fund.
Police Reward 
Fund - 2015 
The audit of financial statements of the Police Reward Fund for the year ended 31 December 2015- comprising the statement of financial position as at 31 December 2015 and the statement of income, statement of changes in equity and cash flow statement for the year then ended and a summary of significant accounting policies and other explanatory information- was carried out under my direction in pursuance ofprovisions in Article 154 (3) of the Constitution of the Democratic Socialist Republic of Sri Lanka read in conjunction with Section 74 (4) of the Police Ordinance. My comments and observations on the above financial statements appear in this report. 
1.2 Management’s Responsibility for the Financial Statements 
The management is responsible for the preparation and fair presentation of these financial statements in accordance with Sri Lanka Public Sector Accounting Standards and for such internal control. 
1.3 Auditor’s Responsibility 
My responsibility is to express an opinion on these financial statements based on my audit. I conducted my audit in accordance with Sri Lanka Auditing Standards consistent with International Auditing Standards of Supreme Audit Institutions (ISSAI 1000-1810). 
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessments of the risks of material misstatements of the financial statements, whether due to fraud or error. 
I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion. 
1.4 Basis for Qualified Opinion 
My opinion is qualified based on the matters described in paragraph 2.2 of this report. 
2. Financial Statements 
2.1 Qualified Opinion 
In my opinion, except for the effects of the matters described in paragraph 2.2 of this report, the financial statements give a true and fair view of the financial position of Police Reward Fund as at 31 December 2015 and its financial performance and cash flows for the year then ended in accordance with Sri Lanka Public Sector Accounting Standards . 
2.2 Comments on Financial Statements 
2.2.1 Accounts Receivable and Payable 
The following observations are made. 
(a) An advance of Rs. 2,000,000 given to the Police Sponsor Fund had remained outstanding for more than 16 years without proper action being taken to settle this advance. 
(b) Special rewards aggregating Rs.33,241,336 relating to the year 2001 had not been paid to respective officers even up to the year under review due to pending the legal proceedings. 
2.2.2 Un-reconciled Control Accounts 

A difference of Rs.1,150,000 had been observed between the interest receivable on fixed deposits shown in the financial statements and in the schedules submitted by the Reward Division of the Police Headquarters. However, no action had been taken to reconcile these two balances. 
3 Financial Review 
3.1 Financial Results 
According to the financial statements presented, the operations of the Fund for the year under review had resulted in a surplus of Rs.909,174,670 as compared with the corresponding surplus of Rs.896,375,737 for the preceding year, thus indicating an improvement of Rs.12,798,933 in the financial results for the year under review as compared with the preceding year. 
4 Operating Review 
4.1 Performance 

The main objectives of the Fund are motivating the police officers in the rank below the Chief Inspector of Police in order to perform their duties in an efficient manner by providing rewards to them. 

 The following observations are made in this connection. 
(a) Although rewards payments had been made to Police Officers and Civilians annually, number of persons to whom rewards were paid had not been submitted to audit. 
(b) The payment of rewards made to the police officers had been dramatically decreased for the last four years. 
5. Accountability and Good Governance 
5.1 Budgetary Control 
The significant variances were observed between the budgeted and actual income and expenditure thus indicating that the budget had not been made use of as an effective instrument of management control. 
6 Systems and Controls 
Deficiencies in systems and controls observed during the course of audit were brought to the notice of the Inspector General of Police from time to time.
Whilst analysing the financial statement of the National Audit of the Police Reward Fund 2015 a complete probe is highly received.
1 Accounts receivable and payable
2 Un-reconciled Control Accounts
3 Financial Results
4 System and Controls
5 Payments of Rewards
6 Budgetary Controls
7 System and Controls and Bank interests on FDs
When a large sum of money is deposited in BOC for 300 days will an interest of 25% suffice in achieving the social development goal in the police Dept? 
It is high time that you should include some of the retired Snr. DIG’s in a committee under your command. They must specialise in National Intelligence.
There are Retd. Snr police officers who have a wide experience working in foreign countries and also handling media work. 
Incumbent IGP Mr. C. D. Wickramaratne is due to retire soon. He is a gentlemen par-excellence and inspirations to Snr, junior police officers. If His Excellency extends his term by one year his successor will be able to learn more administrative matters relevant to ongoing police duties.