The main objective of the exercise is to first time ‘model’ the key fiscal numbers of Uttarakhand, namely revenue, expenditures, deficits and debt for 2026−27, while keeping the GYAN needs in perspective. The GYAN stands for Garibi (Poverty), Yuva (Youth), Annadata (Farmers) and Nari (Women). The projected fiscal numbers for the State should be sustainable in the medium-run and ensure that Uttarakhand remains fiscally disciplined. This will form inputs to budgets in 2025−26. This will also form a baseline for the Phase 2 work of the next Economic Survey.