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The report of the Comptroller and Auditor General of India contains the results of Performance Audit of Public Health Infrastructure and Management of Health Services covering the period from 2016-17 to 2020-21. The data has been updated up to 2021-22 and for human resources up to March 2023, wherever feasible.
https://cag.gov.in/uploads/media/Signed-PHIMS-report-English-0676919da4076f7-99834008.pdf