India’s Comptroller and Auditor General (CAG) says Maharashtra’s fiscal condition has weakened over the past five years, including findings that the state underreports borrowing and breaches the legal ceiling for its deficit, according to reporting cited by NDTV. The audit points to persistent deterioration in the state’s finances, indicating that fiscal pressures are building rather than improving. It also alleges that borrowing figures are not fully disclosed as required, and that the state’s deficit exceeds statutory limits meant to restrain fiscal risk. The CAG’s assessment is presented as part of its scrutiny of state finances and compliance with fiscal rules. Taken together, the findings suggest Maharashtra’s fiscal management does not fully meet expected reporting standards and that deficit control measures have not kept pace with legal requirements. The CAG’s report, as described in the coverage, emphasizes trends across multiple years rather than a single-year shortfall.