Audit Reports | Comptroller and Auditor General of India (2024)

Compliance

Sector Finance

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). 644 Central Public Sector Enterprises (CPSEs) which comprise of 450 Government Companies, six Statutory Corporations and 188 Government Controlled Other Companies fall within the audit purview of the CAG of India as on 31 March 2018. 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, DPE guidelines and Securities and Exchange Board of India regulations regarding Corporate Governance in 52 listed CPSEs, compliance with the provisions of Companies Act, 2013 in relation to the Corporate Social Responsibility in 82 CPSEs (seven Maharatna, 14 Navratna and 44 Miniratna and 17 others), Analysis of Memorandum of Understanding between Administrative Ministries and 17 Miniratna CPSEs, Impact of Implementation of Indian Accounting Standards (under Phase-II) in 25 selected CPSEs, Expenditure on Research and Development by 21 CPSEs(seven Maharatna, eight Navratna, three Miniratna and three other CPSEs) and Disinvestment in CPSEs.

Download Audit Report

• Report No.18 of 2019 - General Purpose Financial Reports of Central Public Sector Enterprises

  _{(4.13 MB)Download}

• Index

  _{(0.07 MB)Download}

• Preface

  _{(0.06 MB)Download}

• Executive Summary

  _{(0.49 MB)Download}

• Chapter 1 Financial performance of Central Public Sector Enterprises

  _{(0.36 MB)Download}

• Chapter 2 Oversight role of CAG

  _{(0.45 MB)Download}

• Chapter 3 Corporate Governance

  _{(0.20 MB)Download}

• Chapter 4 Corporate Social Responsibility

  _{(0.48 MB)Download}

• Chapter 5 Analysis of Memoranda of Understanding between Administrative Ministries and Miniratna CPSEs

  _{(0.19 MB)Download}

• Chapter 6 Impact of Implementation of Indian Accounting Standards (under Phase - II) in selected CPS Enterprises

  _{(0.22 MB)Download}

• Chapter 7 Expenditure on Research and Development by CPSE

  _{(0.24 MB)Download}

• Chapter 8 Disinvestment in CPSEs

  _{(0.40 MB)Download}

• Appendices

  _{(1.24 MB)Download}