Chapter VIII of the Constitution provides for the decentralized administration of the Maldives. The Decentralization Act governs the powers and responsibilities of the local authorities empowered to carry out certain functions as set out in the Act. The Act lists the public services that are to be provided by the local government sub-divisions to the people, the composition of the city, atoll and island councils and the responsibility of the councils to formulate and carry out plans for development of its constituencies in an equitable manner. The Act broadly address the financial management of local councils, specifically relating to revenues, allocation of funds, financial grants, borrowing and management of accounts.