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As per National Family Health Survey reports, Health indicator1 of the State of Himachal Pradesh was better than national indicators for infant mortality rate, but poorer for sex ratio at birth for children in the last five years and average out-of-pocket expenditure per delivery in a public health facility. Considering the goals laid down in the National Health Policy (NHP), 2017 and experience in COVID-19 pandemic, a Performance Audit on “Public Health Infrastructure and Management of Health Services” in the State of Himachal Pradesh was conducted to assess the adequacy of financial resources allocated, availability of healthcare infrastructure, human resources, drugs, medicines, equipment and other consumables in the health institutions as well as efficacy in the management of health services in the State. The Performance Audit also covered the adequacy and effectiveness of the regulatory mechanism being enforced by the Government to regulate public/private health sector, schemes being implemented by Government of India through the State Government and overall linkage with the Sustainable Development Goal (SDG – 3). The audit was conducted for the period 2016-21 but wherever feasible, the data has been updated upto 2021-22 and in case of human resources, upto March 2023.