The राज्य सरकार की गारंटी stood at ₹2.41 lakh crore at the close of FY 2024‑25, up by ₹21,000 crore from the start of the year. मुख्य विकास नई गारंटी जोड़ी गईं: ₹57,304 crore ; चुकाई गई गारंटी (हटाई गई): ₹36,999 crore । सबसे बड़ा हिस्सा सिंचाई विभाग को मिला, जिसमें ₹81,763 crore (जोड़ ₹1,388 crore, हटाव ₹2,165 crore) है। ऊर्जा क्षेत्र की गारंटी ₹47,578 crore तक बढ़ी (जोड़ ₹11,921 crore, हटाव ₹4,983 crore)। शहरी विकास और आवास योजनाओं ने ₹13,573 crore का हिस्सा लिया (जोड़ ₹782 crore, हटाव ₹1,300 crore)। अन्य बुनियादी ढांचा कार्य: ₹10,671 crore , जिसमें से ₹10,380 crore नई गारंटी थीं। फ़रवरी 2025 तक “अन्य कार्यों” के लिए गारंटी: ₹77,670 crore (जोड़ ₹25,737 crore, पुनर्भुगतान ₹21,979 crore)। महत्वपूर्ण तथ्य The figures are drawn from the Finance Accounts 2024‑25 audited by the CAG and presented in the Legislative Assembly on 30 March 2026 . The CAG noted that the statement relied on the budget document of FY 2025‑26 because the state had not disclosed the maximum guaranteed amount nor separated principal and interest components. Consequently, the CAG flagged non‑compliance with IGAS‑1 . The report also highlighted a discrepancy between the opening balance for FY 2024‑25 and the closing balance for FY 2023‑24, without any explanation. The outstanding amount includes ₹1.17 lakh crore of loans raised by SPVs /corporations/institutions but serviced by the state. UPSC प्रासंगिकता Understanding the scale and composition of state guarantees is vital for GS‑3 (Economy) questions on fiscal federalism, state‑level borrowing, and public‑sector risk. The CAG’s observation on IGAS‑1 compliance undersco