The performance audit on “Public Health Infrastructure and Management of Health Services in Maharashtra” was conducted to assess the availability of human resources, drugs, medicines, equipment and adequacy and quality of healthcare infrastructure in the State. The funding and expenditure under central and centrally sponsored health sector schemes, adequacy and effectiveness of regulatory mechanisms and the improvement in the health and well-being of people as per Sustainable Development Goal-3 were also assessed. Audit was conducted for the period 2016-17 to 2021-22 through test-check of records at PHD and MEDD.