South Eastern Coalfields Limited (SECL) is the largest coal producing company in India and is a subsidiary of Coal India Limited. SECL operates 92 mines across 5 districts in Chhattisgarh and 3 districts in Madhya Pradesh. It produced over 108 million tonnes of coal in 2009-2010, exceeding its target. SECL uses incremental budgeting, where budgets are based on the previous year's expenditures with an inflation adjustment. This allows budgets to be prepared quickly but may not accurately reflect the current year's activities.