OBSERVATIONS

S.
NO
01 We have Observed that in various instances TDS is deposited late
S. DATE PURPOSE TDS DUE DATE DEPOSIT DATE DELAY DAYS
NO AMOUNT
12 28/06/2023 Salary for the 4199 07/07/2023 07/08/2023 31 days
month June
2023
76 26/09/2023 Salary for the 5957 07/10/2023 30/03/2024 175 days
month sept.
2023
104 28/10/2023 Salary for the 4814 07/11/2023 30/03/2024 144 days
month oct. 2023
117 29/11/2023 Salary for the 4814 07/12/2023 30/03/2024 114 days
month Nov. 2023
149 29/12/2023 Salary for the 4659 07/01/2024 30/03/2024 83 days
month dec. 2023

02 We have observed PT deducted at the time of payment of remuneration is not deposited till the date of audit

S. NO DATE PURPOSE PT AMOUNT DUE DATE DEPOSIT DATE DELAY DAYS

12 28/06/2023 Salary for the 2950 15/07/2023 Not deposited till
month June the date of audit
2023
76 26/09/2023 Salary for the 2950 15/10/2023 Not deposited till
month sept. the date of audit
2023
104 28/10/2023 Salary for the 2950 15/11/2023 Not deposited till
month of the date of audit
October 2023
117 29/11/2023 Salary for the 2950 15/12/2023 Not deposited till
month Nov. the date of audit
2023
149 29/12/2023 Salary for the 2950 15/01/2024 Not deposited till
month dec. the date of audit
2023
197 29/03/2024 Salary for the 2950 15/04/2024 Not deposited till
month march the date of audit
2024
03 SANCTION DATE DESCRIPTION PARTY NAME AMOUNT OBSERVATIONS
NO.
187 08/03/2024 Payment towards Bandita Patnaik 86050 TDS must be deducted from
E-Sanjivani Tushar Ranjan 122950 payment made to doctors
Mohanty towards E-Sanjeevani @10%
Basanta Kumar 116800 U/S 194J but there was no
Sahoo deduction of TDS from this
payment.

04 We found that Payment was made in favor of Snehalata enterprisers but Quotation procedure is not
followed and TDS @ 1% under 194C as per income tax act was not deducted

SANCTION NO DATE AMOUNT

100 17/10/2023 19331
102 20/10/2023 24340
133 20/12/2023 69857
188 10/03/2024 22320
159 23/02/2024 43915

05 S. NO/ AMOUNT PPA NO DESCRIPTION PARTY OBSERVATIONS

DATE NAME
07/ 122050 School Susmita  All the payments for the
14/04/2023 Ambassador Mahapatra school Ambassador training
TO training programme were first paid
by susmita herself there
21/04/2023
after she got paid for all
those expenses reimbursed
by Submitting Paid by me
bill
08/ 13430 C062313282872 PMSMA/ Bikram  Payment made to Bikram
08/09/2023 transfer of Behera Behera towards PMSMA
medicine diet, no PMSMA Register for
the same was shown.

19/ 24891 C072323712110 Mental health  Tiffin provided to 20 peoples

13/07/2023 and lunch provided to 70
peoples. So, there is
mismatch of documents.
 Only details of patients were
shown but there was no
signature or photo copy
proof of patients available.
27/ 46990 C072329516353 EPS Phase II  No photo copy proof of such
10/07/2023 Training training was available.
33/ 5015 C072331778970 PMSMA Swastitapa  The payments to the vendor
19/07/2023 Choudhary was made directly by
(April and May swastitapa and then block
reimburse to her
2023)
 Approval for the same was
also received.
 34/ 43920 RI, Thalassemia  PPA slip not attached
21/07/2023
40/ 5525 C072350911176 PMSMA Swastitapa  No PMSMA register Shown
31/07/2023 Choudhary  The payments to the vendor
was made directly by
swastitapa and then block
reimburse to her

49/ 59100 C082337376582 Eps training  No photo copy proof of such

26/08/2023 training available.

137/ 120600 C122345069583 Tarang training  Attendance sheet not

26/12/2023 provided for the meeting.
 No photo copy proof
attached to be the file.
148/ 897 C122346739773 BSNL internet  Invoice bill not attached to
29/12/2023 bill the file.
163/ 10500 C022461934478 Mental health Sasmita  Paid by me. Sasmita
17/02/2024 Mahapatra Mahapatra paid herself to
then block reimbursed it.
06 Sanction no 48,39,131, and 147 was missing from the SNA register.

07  Vehicle agreement with soudamini Pradhan regd. No of vehicle- OD-05-N-8932 is not renewed after
Agreement Expiry date (i.e. 19 Nov 2021 to 18 Nov 2022),And the last agreement made was also Not
signed by authorized signatory of CHC, so document is invalid.
 Vehicle agreement with Santosh Kumar Sahoo regd. No of vehicle OD-05-E-1894 is not renewed after
Agreement expiry date (i.e. 2nd April 2022 to 1st April 2023).