Audit Reports

Commercial

Overview

Overview

The General Purpose Financial Report presents an overall picture of the financial performance of the Central Public Sector Enterprises (CPSEs) which are under the audit jurisdiction of the Comptroller and Auditor General of India (CAG). 697 Central Public Sector Enterprises (CPSEs) which comprise of 488 Government Companies, six Statutory Corporations and 203 Government Controlled Other Companies fall within the audit purview of the CAG of India as on 31 March 2020. This report is a compilation of the Financial Performance of such CPSEs, the oversight role that the CAG plays for such organisations including significant comments on the accounts of CPSEs, compliance with the Provisions of the Companies Act, 2013, review of disinvestment process in CPSEs, compliance with the provisions of Companies Act, 2013 in relation to the Corporate Social Responsibility in 95 CPSEs (10 Maharatna, 11 Navratna and 47 Miniratna and 27 others) and impact of Implementation of Indian Accounting Standards in 19 selected NBFCs.

Download Audit Report

• Report No. 12 of 2021-Union Government (Commercial) General Purpose Financial Reports of Central Public Sector Enterprises (Compliance Audit)
  _{(4.25 MB) Download}

• Index
  _{(0.10 MB) Download}
• Preface
  _{(0.10 MB) Download}
• Executive Summary
  _{(0.12 MB) Download}
• Chapter 1: Summary of financial performance of Central Public Sector Enterprises
  _{(0.52 MB) Download}
• Chapter 2: Oversight role of CAG
  _{(0.31 MB) Download}
• Chapter 3: Disinvestment Process
  _{(0.23 MB) Download}
• Chapter 4: Corporate Social Responsibility
  _{(0.35 MB) Download}
• Chapter 5: Impact of implementation of Indian Accounting Standards in selected Non-Banking Financial Companies
  _{(0.29 MB) Download}
• Annexures
  _{(2.10 MB) Download}