A disclaimer is issued when an auditor cannot even form an opinion based on the accounts available.
A report by the bipartisan Committee on Public Enterprises (COPE) of Sri Lanka's parliament said state enterprises including Janatha Estate Development Board, Sri Lanka State Plantations Corporation, Ayurvedic Drugs Corporation have been disclaimed for in both 2010 and 2011.
Accounts of the Co-operative Wholesale Establishment, Paddy Marketing Board and Ceylon Fishery Harbhour Corporation, had been disclaimed in 2010.
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Colombo Commercial Fertilizer Limited accounts have been disclaimed in 2011.
Accounts of other entities, including Saumyamorrthi Thondaman Memorial Foundation, University of Peradeniya, Postgraduate Institute of Agriculture, Vocational Training Authority, Land Reform Commission, National Youth Services Council and Nat