📊 Fiscal Health Index (FHI) – Simplified: A tool by NITI Aayog to measure how well Indian states manage their finances. It checks: 1️⃣ Revenue: Are states earning enough (taxes, fees)? 2️⃣ Spending: Is money used wisely (development vs. debt payments)? 3️⃣ Debt: Can they repay loans without crisis? 4️⃣ Deficits: Are expenses exceeding income? Goal: Identify fiscal strengths/weaknesses to help states improve policies and stability. Data Source: Audited reports from the Comptroller and Auditor General (CAG). 🏆 TOP STATES (Fiscal Health Index 2025): Achievers: Odisha (Score: 67.8), Chhattisgarh, Goa, Jharkhand ✅ Why? High infrastructure spending, low debt, revenue surplus. Front-Runners: Maharashtra, UP, Telangana, MP, Karnataka 💡 Strengths: Smart spending, tax growth, managed debt. ⚠️ STRUGGLING STATES: Punjab, Andhra, WB, Kerala ❌ Issues: High debt, poor revenue, deficits. 🔍 Key Problems: Kerala & Punjab → Wasteful spending, debt crisis. WB → Weak revenue. Andhra → High deficit. Haryana → Rising debt.