Audit Reports

Overview

This Report presents an analysis of the financial performance of State Public Sector Enterprises (SPSEs) in Uttar Pradesh, the oversight role of the Comptroller and Auditor General (CAG) in relation to SPSEs, the state of corporate governance in SPSEs, the implementation of Indian Accounting Standards (Ind AS) by SPSEs, and the status of implementation of Corporate Social Responsibility by SPSEs. Besides, the significant results of the performance audit on the working of Uttar Pradesh Rajkiya Nirman Nigam Limited (UPRNN) and the compliance audits of SPSEs for the period ended March 2023 have also been presented in this Report.

Download Audit Report

• Report of the Comptroller and Auditor General of India on State Public Sector Enterprises for the period ended March 2023, Government of Uttar Pradesh, Report No. 9 of 2025, (Performance &ampamp Compliance Audit - Commercial)
  _{PDF View (35.23 MB) Download}

• Table of Contents
  _{PDF View (0.18 MB) Download}
• Preface
  _{PDF View (0.08 MB) Download}
• Overview
  _{PDF View (0.29 MB) Download}
• Chapter-I: Financial Performance of State Public Sector Enterprises
  _{PDF View (0.49 MB) Download}
• Chapter-II: Oversight role of the CAG
  _{PDF View (0.34 MB) Download}
• Chapter-III: Corporate Governance
  _{PDF View (0.41 MB) Download}
• Chapter-IV: Transition to Indian Accounting Standards and the impact of their adoption on State Public Sector Enterprises
  _{PDF View (0.35 MB) Download}
• Chapter-V: Corporate Social Responsibility
  _{PDF View (0.33 MB) Download}
• Chapter-VI: Performance Audit on the Working of Uttar Pradesh Rajkiya Nirman Nigam Limited
  _{PDF View (0.59 MB) Download}
• Chapter-VII: Compliance Audit observations relating to State Public Sector Enterprises
  _{PDF View (0.41 MB) Download}
• Appendices
  _{PDF View (31.74 MB) Download}
• List of Abbreviations
  _{PDF View (0.21 MB) Download}