As of July 2026, no annual report submitted by the PUCSL to Parliament assessing the extent to which cost recovery was achieved in electricity tariff-setting could be located. The PUCSL website and reports repository, the Parliament of Sri Lanka’s records of papers presented, and the Ministry of Energy website were checked. While the PUCSL has published a report on electricity cost recovery for the fourth quarter of 2025, no corresponding annual report submitted to Parliament was publicly available.

i. all public procurement contracts above Rs. 1 billion, along with comprehensive information in a searchable format on contract award winners;

Unmet3. www.PROMISe.lk publishes contracts above Rs. 1 billion and is searchable.
Although contracts above LKR 1 billion are published on www.PROMISe.lk, the information disclosed falls short of the existing legal requirements on proactive disclosure in Sri Lanka, as set out in the Guidelines issued by the Right to Information Commission in terms of Section 9(1)(b) of the Right to Information Act, No. 12 of 2016.4 Therefore, the procurement information published, instead of being comprehensive, falls seriously short of even the existing legal requirements in Sri Lanka.

ii. a list of all firms receiving tax exemptions through the Board of Investments, the SDP and Port City, and an estimation of the value of these tax exemptions;
BOI – Met
SDP – Met
Port City – Met https://www.rticommission.lk/web/images/pdf/Proactive_Disclosure/guidelines-section9-updated.pdf

As of July 2026, a publicly accessible medium-term PFM Reform Strategy and Action Plan containing clear timelines, KPIs, and a monitoring and reporting mechanism could not be located. The Ministry of Finance and Treasury website—including its budget documents, laws and reforms, circulars and guidelines, and departmental action-plan repositories—as well as the publicly searchable records of Parliament were checked.

According to the telephonic communication with the additional secretary of the Welfare Benefits Board, it was mentioned that they plan n starting the 2nd round enumeration in the month of July, hence it's not met.

No implementing regulations under the Public Financial Management Act covering budget execution, commitment controls and enforcement mechanisms could be located in the official Government Gazette records as July. As publication is an explicit requirement of the commitment, it is assessed as not met. https://documents.gov.lk/view/egz/egz_2026.html

(i) Met, with a caveat. The Ministry of Finance issued Public Finance Circular No. 04/2026 on July 14, 2026, requiring bidders for Ditwah-related procurement to disclose ultimate beneficial ownership information as part of their bid documentation. However, the circular applies the requirement to procurements above Rs. 20 million, while the IMF benchmark does not specify a monetary threshold.
Source: Ministry of Finance, Public Finance Circular No. 04/2026, paras. 2, 3(i), 4(a)–(b).
https://www.treasury.gov.lk/api/file/4e1160ea-100a-42f9-9c3c-11c4ee08c747

(ii) Not Met. The same circular requires publication of a semi-annual Ditwah procurement report covering funding sources, allocations by programme and spending category, and beneficial owners of awarded contracts. As of September 7, 2026, the required report could not be located on the Ministry of Finance or PROMISe public repositories.
Sources: Ministry of Finance, Public Finance Circular No. 04/2026, paras. 3(ii), 4(c); Ministry of Finance Publications; PROMISe Procurement Award List.
https://www.treasury.gov.lk/api/file/4e1160ea-100a-42f9-9c3c-11c4ee08c747
https://www.treasury.gov.lk/web/publications/section/main
https://test.promise.lk/egp2/a=view_proc_awarded_public&p=public_cont&utm

(iii) Not Met. The circular also requires the semi-annual report to disclose consolidated Ditwah-related expenditure by programme and spending category. While the government publishes broader expenditure and disbursement data, no consolidated Ditwah spending-execution report in the required format could be located as of September 7, 2026.
Sources: Ministry of Finance, Public Finance Circular No. 04/2026, paras. 3(iii), 4(c); Treasury Actual Disbursement Reports.
https://www.treasury.gov.lk/api/file/4e1160ea-100a-42f9-9c3c-11c4ee08c74
https://www.treasury.gov.lk/web/PDMO-actual-disbursement-report/section/2026

Not Met. The Public Utilities Commission of Sri Lanka (PUCSL) tariff-methodologies page lists the Tariff Methodology - Amended Version 2021 and older methodologies, but no new 2026 electricity tariff methodology matching Structural Benchmark. The benchmark required both approval and publication by end-August 2026; therefore it is assessed as Not Met.

Source: Public Utilities Commission of Sri Lanka - Tariff Methodologies
Page: Tariff Methodologies webpage
Link: https://www.pucsl.gov.lk/electricity/tariff/tariff-methodologies/

Not Met. The Treasury procurement portal continues to show the procurement for a System Implementation Partner for the e-GP system, but no contract-award or vendor-selection notice could be located. In addition, the Treasury's August 31, 2026 e-GP release states that the next phase of the e-GP system will be launched in 2027 but does not identify an appointed vendor. The commitment was to conclude the competitive bidding process and appoint the new vendor by end-August 2026; it is therefore assessed as Not Met.
Source: Ministry of Finance - Procurement Notices, Department of Public Finance
Page: “Extension of Proposal Submission Deadline and Opening Date - Notice No. 03”; Procurement Reference No. LK-EGP SECRETARIAT-545908-GO-RFP
Link: https://www.treasury.gov.lk/procurement/procurement-notices
Source: Ministry of Finance - “Electronic Government Procurement (e-GP) in Sri Lanka” (August 31, 2026)
Page: p. 4, “The Opportunity Ahead”
Link: https://www.treasury.gov.lk/api/file/eff53474-6bd1-42b7-bc38-091b9fa12ea5