The document outlines an electrical and energy audit conducted by F&M Pvt. Ltd. to assess the electrical efficiency and safety of a commercial building, highlighting key issues in electrical panels, earthing systems, and lighting levels. Recommendations include urgent rectifications for certain distribution boards, a shift in load distribution to prevent electrical hazards, and potential savings by optimizing sanctioned loads and implementing energy-efficient solutions. The audit emphasizes the importance of compliance with standards and offers insights into energy consumption patterns and harmonic analysis for improved operational efficiency.