India, May 26 -- The Comptroller and Auditor General's (CAG) report on Assam's finances for 2024-25 has flagged several financial irregularities, including expenditure without budgetary approval, pending utilisation certificates and delays in submission of audit records by government bodies.

The report, tabled in the Assembly on Monday by minister Atul Bora, stated that expenditure of Rs.509.59 crore was incurred in 13 cases under various subheads of appropriation related to public debt and debt servicing without any provision in the original budget estimates, supplementary demands or reappropriation orders.

The report said the expenditure violated Article 204 of the Constitution, which stipulates that no money can be withdrawn from the...