Besides Administration, Audit of Autonomous Bodies and Local Bodies comes under Audit Management Group-III. Branch Officer AMG-III  functions as TGS Branch for Autonomous Bodies (ABs) and Local Bodies (LBs) and maintains records of all ABs and LBs.

Autonomous Bodies

Autonomous Bodies wing deals with local audit inspection /certification of accounts of Autonomous Bodies units of the State. Audit of the ABs is covered under section 14, 15, 19 and 20 of the Comptroller and Auditor General (DPC), Act 1971. 

Autonomous Bodies wing also deals with local audit inspection /certification of accounts of Autonomous Bodies units of the State. Audit of the ABs is covered under section 14, 15, 19 and 20 of the Comptroller and Auditor General (DPC), Act 1971. 

There are 105 ABs (Including Ladakh Autonomous Hill Development Council (LAHDC), Leh and Ladakh Autonomous Hill Development Council, Kargil).  There are 224 units under LAHDC, Leh whereas LAHDC, Kargil has 181 units.

Out of the Autonomous Bodies whose audit has been entrusted to the Comptroller and Auditor General (C&AG) of India under Section 14 of the CAG’s (DPC) Act 1971 a total 821 number of annual accounts are awaited from these Autonomous Bodies as on 31 March 2019. The matter has been taken up with these bodies time and again for submission of annual accounts for audit.

Local Bodies

Under Article 243W of the Constitution of India, the State Government may, by law, endow the municipalities with such powers and authority as may be necessary to enable them to function as institutions of Self Government and such law may contain provisions for devolution of powers and responsibilities upon municipalities.

The 74th Amendment to the Constitution of India (1992) was enacted to decentralize the powers and functions to the Urban Local Bodies (ULBs) and envisaged a three tier system (a) Nagar Panchayats (b) Municipal Councils and (c) Municipal Corporations.

Though the Government of Jammu and Kashmir has not adopted the 74th Amendment as it is, it enacted the Jammu and Kashmir Municipal Corporation Act, 2000 (November 2000)and the Jammu and Kashmir Municipal Act, 2000(November 2000), amended in October 2010 and October 2011. The aforesaid two Acts created three tiers of ULBs, viz., Municipal Corporations, Municipal Councils and Municipal Committees in the State and empowered them with powers, functions, resources and responsibilities, to make them viable and vibrant local self-Government institutions.

Organizational Structure

As per the J&K Municipal Corporation Act, 2000 and the J&K Municipal Act, 2000, a Municipal Corporation is formed in a city having population of more than four lakhs, a Municipal Council for medium town and a Municipal Committee for small towns. At present, there are 80 ULB in J&K, which include two Municipal Corporations (one each at Jammu and Srinagar), six Municipal Councils and 72 Municipal Committees

The overall administrative control of the LBs vests with the Secretary, Housing and Urban Development Department (H&UDD) at the Government level.

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