Salient features of Autonomous District Councils Article 244 and 6 th schedule of the constitution provides for creation of Regional Councils and District Councils. Regional/District Councils has the power to make laws on – allotment, occupation, use etc of land, management of forest other than reserved forest, use of canal or water courses for agriculture, regulation and practice of jhum or other form of shifting cultivation etc…

6 th Schedule In British India, tribal people were neglected. They lived independently and had their own age old administration practices. Our constitutional forefathers have imagined the backwardness of tribal people and wanted to help develop the tribals according to aspirations of local people. Hence, they provided them with sixth schedule.

The 6 th schedule provides for setting up of Autonomous Regional/District Councils. These Councils have authority to take legislative decisions independently. They are provided with their own revenue sources. Grant-in-aids from the state government are also given annually.

The Governor shall make rules for the first constitution of District Councils and Regional Councils in consultation with the existing tribal councils or other representative tribal organizations The members comprised of nominated by the Governor and the elected members The elected members hold office for a term of five years

Management of district fund The 6 th schedule provides for constitution of District Fund for each autonomous district All money received in the course of administration is to be credited in the fund Governor frames the rule for payment, withdrawal, custody of money therein

Maintenance of accounts As per para 7(3) of the 6 th schedule, the form in which the accounts are to be maintained was prescribed by the CAG with the approval of the President in 1977.

Autonomous District Councils Assam - Bodoland Territorial Council Karbi Anglong Autonomous Council North Cachar Hills Autonomous District Council Tripura Tripura Tribal Areas Autonomous District Council

Meghalaya Garo Hills Autonomous District Council Jaintia Hills Autonomous District Council Khasi hills Autonomous District Council Mizoram The Chakma Autonomous District Council Lai Autonomous District Council Mara Autonomous District Council

Overview of Accounts of Autonomous District Council The financial statement audited by C&AG are the income and expenditure account. The C&AG is responsible for conduct of financial attest audit The audit is concerned with expression of opinion on the financial statements

Financial statements Summary of transactions The District Councils prepares annual accounts in 7 statements. The summary of transactions is the consolidated account of the 7 statements

Statement 1 This statement shows the ways and means position of the Council month wise during the year under report

Statement 2 This statement gives the details of capital outlay-progress and progressive figure during the year

Statement 3 This statement gives the details of the debt position of the District Council

Statement 4 This statement shows loans and advances given by the Councils during the year

Statement 5 This statement gives the details of the revenue realized during the year

Statement 6 This statement gives the details of expenditure during the year

Statement 7 This statement gives the details of receipts, disbursement and the balance under the head relating to District Fund and Deposit Fund