Government commercial enterprises, the accounts of which are subject to audit by the Comptroller and Auditor General of India, fall under the following categories: (i) Government companies, (ii) Statutory corporations and (iii) Departmentally managed commercial undertakings. 2. This Report deals with the results of Audit of Government companies and Statutory corporations and has been prepared for submission to the Government of Kamataka under Section 19 A of the Comptroller and Auditor General's (CAG) (Duties, Powers and Conditions of Service) Act, 1971 , as amended from time to time. The results of audit relating to departmentally managed commercial undertakings are included in the Report of the Comptroller and Auditor General of India (Civil) - Government of Karnataka.