A Comptroller and Auditor General (CAG) inspection audit of Nagpur Municipal Corporation (NMC) has flagged several financial and accounting lapses, including pending utilisation certificates (UCs) worth Rs1,646 crore, unadjusted advances of Rs4.2 crore and a negative balance of Rs52.44 crore in the Nagpur Smart and Sustainable City Development Corporation Ltd account (NSSCDCL).