Audit Reports

Commercial

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). 636 Central Public Sector Enterprises (CPSEs) which comprise of 438 Government Companies, 6 Statutory Corporations and 192 Government Controlled Other Companies fall within the audit purview of the CAG of India as on 31 March 2017. 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 77 CPSEs (seven Maharatna, 17 Navratna and 50 Miniratna Category-I and three Miniratna Category-II), analysis of Memorandum of Understanding of Administrative Ministries and CPSEs of 17 Navratna CPSEs, Joint Venture operations in 98 CPSEs, Compliance with Provisions of Public Procurement Policy, 2012 for Micro and Small Enterprises in  18 listed CPSEs and Impact of Implementation of Indian Accounting Standards in Selected Central Public Sector Enterprises.

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• Index
• Preface
• Executive Summary
• Chapter 1 Financial performance of Central Public Sector Enterprises
• Chapter 2 Oversight role of CAG
• Chapter 3 Corporate Governance
• Chapter 4 Corporate Social Responsibility
• Chapter 5 Analysis of Memoranda of Understanding between Administrative Ministries and CPSEs
• Chapter 6 Compliances of Provisions of Public Procurement Policy, 2012 for Micro and Small Enterprises
• Chapter 7 Impact of IND-AS
• Chapter 8 Impact of Implementation of Indian Accounting Standards in Selected Central Public Sector Enterprises (CPSEs)
• Appendices