Salient features of Autonomous
District Councils
•Article 244 and 6th 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…
6th 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 6th 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 6th 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 6th 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