The Internal Financial Controls (Including Operational Controls) of Coal India Limited (CIL) and its Subsidiaries recently revised and documented in conformity with the Guidance Note of ICAI and the relevant clauses of the Company’s Act, 2013.

Coal India Limited (CIL) has a robust internal control system and processes for smooth and efficient conduct of business and complies with relevant laws and regulations. A comprehensive delegation of power exists for smooth decision making. Elaborate guidelines for preparation of accounts are followed for uniform compliance. Further, all the key functional areas are governed by respective operating manuals. In order to ensure that all checks and balances are in place and all internal control systems are in order, regular and exhaustive audits are conducted by Internal Auditor. All the Internal Auditors have certified that the Company has, in all material respects, laid down Internal Financial Controls (including Operational Controls) and as such controls are adequate and operating effectively during the year ended 31st March 2025.