The coal ministry has prepared action plan for restructuring of state-owned Coal India Ltd (CIL). This is to improve overall operational efficiency of the company. CIL has seven subsidiaries. The company has missed the coal production targets in 2013-14. While considering the restructuring issue, the government is likely to increase the delegation of powers to all the CIL subsidiaries such as Eastern Coalfields Ltd (ECL), South Eastern Coalfields Ltd (SECL), Bharat Coking Coal Ltd (BCCL) and Central Coalfields Ltd (CCL). The ministry has already started the process of restructuring CIL. In January 2013, the bids were invited for appointing the advisors. The consultancy firm Deloitte was selected to prepare a study for the restructuring. Deloitte has already submitted a draft report to the Ministry of Coal. The final report is awaited.