Kujanga CHC

Serial no Observation
1 During the course of Audit we had observed that there are delay in deposit of TDS .The details of which is given
below-

Sanction Date of Nature of PPA No. Party TDS Deposit

no. deduction payment Amount Date of
TDS
12 01-05-2023 Salary C0423352552202 Staff Salary 4286 12-06-
2023
169 29-11-2023 Hiring C112340381099 Mr Suryakanta 287 11-12-
charges Rout 2023
180 30-11-2023 Vendor C112345071542 MK 1677.45 11-12-
payment Associates ,SS 2023
Assocciates
248 27-02-2023 Vendor C022467041541 L&K service 11808 14-03-
payment 2024
255 29-02-2024 Vendor C022470187321 MK Associates,Maa 435 14-03-
payment kali medicine 2024

247 27-02-2024 Hiring C022467143730 Jyoti prakash panni 792 14-03-

charges 2024
246 27-02-2024 Hiring C022467129336 Mr Suryakanta 400 14-03-
charges Rout 2024
2 Arrear Increment paid to BPM from November 2022 to April-2023 Rs.2604(RS 172 per month)
Vide PPA No.-C0523561332893 under Sanction-02 On Date -01/06/23, no Note sheet or Approval letter
maintained/Produced during audit.
3 Hiring Charges paid to Basudev Lenka –BPMU vehicle (Vehicle no-OD-05-S-6058-hired on call basis) Rs
26500 Vide PPA No. –C092346920624 under sanction no.-127 on Date -30/09/2023, but no TDS
Deducted.
Month for which payment Number of Days Hired Amount(RS 500 per day)
is made (Rs.)
July 18 9000.00
August 24 12000.00
September 11 5500.00

4 During the course of audit we observed that in case of payment made to Doctor towards E-Sanjivani incentive for
Tele consultancy TDS is not deducted at the time of payment. But As per Income Tax act any payment made to
Professional i.e Doctor etc, other than salary TDS is to be deducted @ 10% under sec 194J of income tax
act. .The Details of payment during the audit period is given below-
SL No Sanction No Date PPA NO Party Name Amount Paid TDS to be
deducted
1 67 24-07-2023 C072334298562 DR. BISWAJIT 45950 4595
 MAHAKUD
2 DR. SAGAR
KUMAR
67 24-07-2023 C072334298562 BEHARA 33000 3300
3 DR. BISWAJIT
13 04-05-2023 C052302304289 MAHAKUD 5000 500
4 DR. SAGAR
KUMAR
13 04-05-2023 C052302304289 BEHARA 26000 2600
5 DR. BISWAJIT
28 22-06-2023 C062335717297 MAHAKUD 5000 500
6 DR. SAGAR
KUMAR
28 22-06-2023 C062335717297 BEHARA 26000 2600
7 DR. BISWAJIT
143 30-10-2023 C102358174800 MAHAKUD 111000 11100
8 DR. SAGAR
KUMAR
143 30-10-2023 C102358174800 BEHARA 4000 400
9 DR. PUSPANJALI
143 30-10-2023 C102358174800 SAHOO 25000 2500
10 DR. BISWAJIT
217 12-01-2024 C012420172063 MAHAKUD 42000 4200
11 DR. PUSPANJALI
217 12-01-2024 C012420172063 SAHOO 34800 3480
12 RUTUPURNA
217 12-01-2024 C012420172063 MISHRA 4000 400

5 During the course of Audit we observed that in case of purchase from M/s Gyanaprava book store vide
SN NO-52,Dated 04/07/2023 the party is having a composition dealer not allowed to collect GST as per
GST Act but had given GST Bill and the same was also paid.The details of which is given below-
Sanction date PPA No. Amount CGST SGST TOTAL
no. AMOUNT
52 04-07-2023 C072301363073 49000 2940 2940 54880
6 In Various Instance we have found that wages is Paid to empanelled Yoga teacher but TDS is not
Deducted under 194C for 1% .During audit we observed that Payment are made to Empaneled Yoga
Teacher but no TDS is deducted .

Sanction No. Date PPA No. Party Amount

16 11/04/23 C052320857983 Rajashree Mohannty 12000
Abhay Kumar Samal 12000
Kabita Behera 12000
Sasanka Sekhar 4000
Mangaraj
Anuprava Mangaraj 12000
 Fulishree Mantry 8000
Goutam Sahoo 12000
Ranjan Kumar Swain 12000
Total 84000
42 28/06/23 C062344407527 Rajashree Mohannty 24000
Abhay Kumar Samal 24000
Kabita Behera 24000
Sasanka Sekhar 8000
Mangaraj
Anuprava Mangaraj 24000
Fulishree Mantry 16000
Goutam Sahoo 24000
Ranjan Kumar Swain 24000
Total 168000
29 22/06/23 C062335749353 Rajashree Mohannty 12000
Abhay Kumar Samal 12000
Kabita Behera 12000
Sasanka Sekhar 4000
Mangaraj
Anuprava Mangaraj 12000
Fulishree Mantry 8000
Goutam Sahoo 12000
Ranjan Kumar Swain 12000
Total 84000
139 18/10/23 C10233752332 Rajashree Mohannty 12000
Abhay Kumar Samal 12000
Kabita Behera 12000
Sasanka Sekhar 4000
Mangaraj
Anuprava Mangaraj 12000
Fulishree Mantry 8000
Goutam Sahoo 12000
Ranjan Kumar Swain 11500
Total 83500
145 30/10/23 C102358434459 Rajashree Mohannty 12000
Abhay Kumar Samal 12000
Kabita Behera 12000
Sasanka Sekhar 4000
Mangaraj
Anuprava Mangaraj 12000
Fulishree Mantry 8000
Goutam Sahoo 12000
 Ranjan Kumar Swain 12000
Rashmita Behera 11000
Total 95000
193 16/12/23 C122323084101 Rajashree Mohannty 12000
Abhay Kumar Samal 12000
Kabita Behera 12000
Sasanka Sekhar 4000
Mangaraj
Anuprava Mangaraj 12000
Fulishree Mantry 8000
Goutam Sahoo 12000
Ranjan Kumar Swain 11000
Rashmita Behera 8000
Total 91000
240 26/02/24 C022465707914 Rajashree Mohannty 24000
Abhay Kumar Samal 24000
Kabita Behera 24000
Sasanka Sekhar 8000
Mangaraj
Anuprava Mangaraj 24000
Fulishree Mantry 16000
Goutam Sahoo 24000
Ranjan Kumar Swain 23500
Rashmita Behera 8500
258 08/03/24 C032417599550 Somnath Samal 24000
211 30/12/23 C122348858181 Rajashree Mohannty 12000
Abhay Kumar Samal 12000
Kabita Behera 12000
Sasanka Sekhar 4000
Mangaraj
Anuprava Mangaraj 12000
Fulishree Mantry 8000
Goutam Sahoo 12000
Ranjan Kumar Swain 12000
Rashmita Behera 5000
Total 89000

309 31/03/24 C0324909508 Rajashree Mohannty 12000

Abhay Kumar Samal 12000
Kabita Behera 12000
Sasanka Sekhar 4000
Mangaraj
 Anuprava Mangaraj 12000
Fulishree Mantry 8000
Goutam Sahoo 12000
Ranjan Kumar Swain 12000
Rashmita Behera 11000
Somnath Sammal 12000
Total 107000

7. Parbati Hotel (Party Name – Suresh Pradhan) provide lunch meal , aggregate amount exceed 1,00,000 in
one year tender process not followed TDS amount is not deducted.

Sanction No Date PPA No. Amount Invoice no Invoice date

121 28-09-2023 C092336495939 3120 300 04-09-2023

9350 262 25-08-2023
1850 207 24-08-2023
159 30-10-2023 C102360700058 6750 303 30-10-2023
158 31-10-2023 C102360667237 4030 333 31-10-2023
188 16-12-2023 C122322572132 3075 427 16-12-2023
195 16-12-2023 C122323307609 3096 370 9-11-2023
196 16-12-2023 C122324800109 12800 435 13-12-2023
13200 430 07-12-2023
14800 425 25-11-2023
74 24-07-2023 C072334574059 20000 419 23-06-2023
19600 420 29-06-2023
8500 423 04-07-2023
6600 424 07-07-2023
89 17-08-2023 C082327386645 53400 429 17-07-2023
102 31-08-2023 C082357251349 17500 149 07-08-2023
106 31-08-2023 C082357410805 2900 105 09-05-2023
144 16-09-2023 C092321853745 5125 368 06-06-2023
36 26-06-2023 C062340982963 93750 328 21-04-2023
TOTAL 299446