Not having money is easier to explain, but it is impossible to explain when funds are available and remain unutilized,” the Chief Minister said while addressing the meeting. Chief Secretary Atal Dulloo, Additional Chief Secretary, Power Development Department, Additional Chief Secretary to the Chief Minister, Additional Chief Secretary, Tourism, Additional Chief Secretary, Public Works Department, Additional Chief Secretary, Finance, all Administrative Secretaries, Director General Budget, Director General Codes, Heads of Departments and other senior officers attended the meeting. “The earlier we implement the specified reforms, the sooner we receive additional funds and the more time we will have to utilize them productively,” he observed. Expressing confidence that departments would respond with urgency, the Chief Minister said the next review would assess tangible improvements in expenditure performance across sectors. Earlier, Additional Chief Secretary, Finance, Shailendra Kumar, gave a detailed presentation on the Capital Expenditure position for the financial year 2026-27, covering expenditure under UT sector, District CAPEX and Centrally Sponsored Schemes.