A scathing Performance Audit by the Comptroller and Auditor General (CAG) of India has exposed a ₹2,026 crore loss to Delhi's exchequer due to systemic irregularities in the Aam Aadmi Party's (AAP) Excise Policy 2021-22, implemented under Chief Minister Arvind Kejriwal's leadership. The report, covering liquor regulation, licensing, and enforcement from 2017-2021, accuses AAP of creating a "racket for kickbacks" rather than a legitimate excise policy, leaving Delhi's citizens to suffer financially while leaders allegedly profited. Key findings include massive revenue losses from shady manipulations and unlawful waivers, with ₹941 crore in undue exemptions granted to select vendors and ₹144 crore in license fees waived, ignoring contract terms. The policy further sidelined expert advice from Manish Sisodia's Group of Ministers, issued licenses to loss-making firms without proper vetting, and allowed rule-breaking licensees to face zero penalties. Additionally, ₹27 crore in deposits vanished due to sloppy security, while zonal licensees and wholesalers colluded, draining Delhi's finances. Public health was jeopardized as no quality control labs were established, and the Excise Supply Chain Information Management System (ESCIMS) failed to track liquor effectively. Moreover, quality test reports were often fake or outdated, pricing irregularities inflated liquor prices, and enforcement failures, including rampant smuggling and inconsistent penalties which worsened the crisis. Compounding the scandal, the CAG report highlights a dire healthcare crisis in Delhi. Out of 27 hospitals, 14 lack ICU services, 16 have no blood banks, 8 are without oxygen supply, 15 lack mortuary services, and 12 are without ambulances by severely compromising emergency care. These failures expose a systemic neglect of basic healthcare infrastructure, risking public safety under Kejriwal's 12 years of tenure.