Performance Audit (Civil) Report No. 10 of 2025: AYUSH

This audit examined the performance and financial management of the AYUSH (Ayurveda, Yoga & Naturopathy, Unani, Siddha, and Homoeopathy) healthcare system in Uttar Pradesh for the period from April 2018 to March 2023.

Government of Uttar Pradesh, Department of AYUSH, State AYUSH Society, and associated medical colleges, hospitals, and pharmacies.

• Significant savings in budgetary provisions: ₹1,728.13 crore (30.69%) for Ayurveda, ₹615.30 crore (23.68%) for Homeopathy, and ₹229.88 crore (33.60%) for Unani services in revenue expenditure.
• Savings in capital expenditure: ₹54.43 crore (16.44%) for Ayurveda, ₹42.76 crore (35.77%) for Homeopathy, and ₹26.06 crore (44%) for Unani services.
• Funds were parked in bank accounts by the Director of Ayurveda Services, Director of Homeopathy Services, and District AYUSH Societies.
• User charges recovered from patients were not fully utilized for hospital maintenance and patient welfare.
• Delayed completion of 19 Fifty-Bedded Integrated AYUSH Hospitals (FIAHs) sanctioned between 2015-16 and 2018-19; only 11 were functional by March 2023.
• Lack of basic amenities in 219 (21%) and 528 (51%) Health and Wellness Centres (HWCs) due to lack of electricity and internet, respectively.
• Procurement of furniture and equipment bypassed the Government e-Marketplace (GeM), leading to unfruitful expenditure.
• State Pharmacy of Ayurvedic and Unani Medicine (PAUM) produced only an average of 25 Ayurvedic and 18.4 Unani medicines per year against approved lists of 130 and 85, respectively.

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