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Audits Comptroller & Auditor General

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.

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

What the auditor found

  • 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.

Also in the document

  • CAG found that 100% of savings on revenue and capital expenditure were surrendered on the last day of financial years, indicating a lack of prudence in financial management.
  • CAG reported that equipment purchased for healthcare facilities lay unutilized due to the absence of electricity and internet connections.
  • CAG noted that the production of approved medicines at the State Pharmacy was significantly below the approved lists, with an average annual production of only ~19-21% of the approved items.

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The original document

Comptroller & Auditor General of India (CAG) — audit reports

Audit report · Ref. Report No. 10 of 2025 · 2025

Audit report 2025 · 4.6 MB Open the document On cag.gov.in ↗
Read it here

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