NITI Aayog released the second annual Fiscal Health Index (FHI) 2026, evaluating state fiscal performance for FY 2023-24. Odisha topped among major states for the second consecutive year (Score: 73.1), followed by Goa (Rank 2) and Jharkhand (Rank 3) in the Achiever category. The Index assesses five pillars: expenditure quality, revenue mobilisation, fiscal prudence, debt index and debt sustainability, using data from the Comptroller and Auditor General (CAG). States like Punjab, Kerala and West Bengal face persistent fiscal stress from rising debt and high deficits. State finances account for roughly one-third of India's general government debt. Odisha's success is linked to its fiscal deficit within the 3% FRBM norm and significant reduction in debt-to-GSDP ratio from over 23% in 2019-20 to around 14-15%.