CHC BADAGADA , GANJAM

V.NO & AMOU PROGRAMM DESCRIPTI PARTY OBSERVATIONS

DATE NT E & PPA NO ON NAME
H02/ 8497 NTEP/NDCP.14 DRTB Narayan  Only sanction order and
28/04/2023 C042331039095 Setupathy PFMS copy was available
no supporting document
like invoice copy ,
attendance sheet or
photo copy was found
during the course of
audit.
B02/SNA 488476 HSS-09/ Staff salary for Salaried  Note sheet of above
28/04/2023 (TDS- C042330990262 April 2023 staff payment was not
4767 , C042331146452 available.
PT-2250)  TDS deducted must be
deposited within due
date 07/05/2023 but was
lately deposited on
01/06/2023.
 No proof of deposit of PT
was available.
B-03/ 135381 HSS-09/ Payment made L&K services  TDS deducted must be
28/04/2023 (TDS- C042331087674 to L&K Service deposited within due
2017, date 07/05/2023 but was
GST TDS- lately deposited on
2017) 01/06/2023.
C02/ 89797 NPCDCS/ Purchase of New Altek  Since CHC Badagada
29/04/2023 C042331124018 computer solution came to CDMO office
items with its file it cant bring
the stock register. So
entry of purchase in
stock register cant be
verified.
A04/SNA 230143 HSS-2/ Mobility of Maa Durga  Quotation and agreement
19/06/2023 C062329535639 RBSK and tours and of both the vendors were
BPMU vehicle travels & SRI not produce during the
Raghunath course of audit.
tour and
travels
B-09/ 326698 HSS-09/ Staff salary for Salaried  PT deducted must be
29/06/2023 C062344754489 the month staff deposited within due
C062344821963 June 2023 date 15/07/2023 but was
lately deposited on
03/08/2023.
B-10/ 396000 SNA/ HWC wellness  Fund transfer to sub
29/06/2023 C062344881963 centre but UC related to
such payment was not
produced during the
course of audit.
B-12/SNA 9300 HSS-03/ Asha Sathi Reetarani  PFMS copy was not
07/07/2023 Not available incentive Patra available only sanction
order and note sheet was
available.
C-03/SNA 34470 RCH-01&06/ Not mentioned Chintamani  Sanction order shows an
11/07/2023 NCD-05 Pradhan amount of RS. 34470 but
C072321928293 (18000) PFMS was attached only
for 18000 with 1
beneficiary , for rest of
the amount no PFMS
copy was available and
 CHC BADAGADA , GANJAM
also no supporting
document was found for
such payment.
B-43/SNA 1629136 HSS/RCH Asha incentive  Sanction order shows an
09/12/2023 C122316439198 (November amount of 1629136 but
2023) there was only one PFMS
available with above PPA
No amounting 1474136
for rest of the amount no
PFMS copy was available.
B-45/SNA 528122 MDA/NDCP Honorarium  Sanction order showed
29/12/2023 and training an amount of 528122 but
PFMS copy was available
only for 375422. For rest
of the amount PFMS copy
was not available.
 Also cash book showed
an amount of 375422
and no details about the
rest of the amount was
available.
B-48/SNA 54874 HSS-2/ BPMU vehicle Devi tour  Payment was made to
31/12/2023 C122350301648 hiring and travels vendor on behalf of total
kms covered but there
was no supporting proof
to verify those kms ,
payment was made to
vendor without verifying
the details.
 Labour charges paid to
Prakash Sethi 4600 , no
supporting proof of such
payment was available.
B-49/SNA 1207755 C012419112770 Asha incentive  Sanction no showed an
09/01/2024 C012419817588 JSY payment amount of 1207755 but
Immunisation PFMS showed an amount
of 1179455 and for rest
of the amount there was
no PFMS available.
A-33/SNA 148819 RCH-03/ Mobility of Jitendra  Quotation document and
09/01/2024 C012431047968 RBSK vehicle Sahoo & agreement with vendor
Pratap was not available.
Sahoo  Log book data of vehicle
also not attached with
document.

A-34/SNA 78783 RCH-04/ Not mentioned M/S Kalimata  Sanction order showed
11/01/2024 C012431067671 agencies an amount paid to above
(39325) vendor was 39325 but
PFMS attached for an
amount of 23953 and
total of the invoice
provided by vendor
showed an amount of
32075.
 Also no TDS was
deducted at the time of
payment made to vendor.
B-46/SNA 319916 HSS-09/ Salary for the Salaried  Also TDS amount was
 CHC BADAGADA , GANJAM
26/12/2023 (TDS- C122340809820 month of staff lately deposited on
3084 , C122350178213 December 09/01/2024 which must
PT-1950) 2023 be deposited on or before
07/01/2024.
27/07/2023 17913 C072341934168 Technical Amir xerox &  Two bills paid to such
assessment & general vendor amounting 2325
internet store & 2536, date was not
charges mentioned on those bills.
30/07/2023 99553 C072357745823 School health Hotel  TDS was not deducted on
C072357745997 Bhagyalaxmi payment made to vendor
amounting 31570.(bill
no-21)
 On photo copy proof date
was not mentioned.
31/07/2023 43950 C072356820905 Planning and Samir xerox  8200 paid to Samir xerox,
ME & Hotel date was not mentioned
Nilachakra on the bill provided by it.
 9900 paid to hotel
nilachakra but
particulars, quantity and
rate was not mentioned
on the bill.
12/09/2023 11580 NTEP/ Samir xerox  Amount paid to such
C092317948776 & general vendor on 17/07/2023 bill
store no was 12 but previously
paid 9300 to same
vendor on 20/04/2023
and bill no was 21.
12/09/2023 171008 C092317862109 MRA,LT Salary  TDS and GST TDS deposit
challan was not available.
21/09/2023 2626 C092327626402 Mobility cost Saroj tour  2626 paid to this vendor
and travels and bill issued with (bill
no-98) but previously
another payment was
made to this vendor on
18/07/2023 and bill
issued by vendor with
(bill no-100)
21/09/2023 48950 C092327665875 AVD cost Adivashi  Date and bill no was not
seva samiti mentioned on three bills
out of five bills provided
by vendor.
27/09/2023 107287 C092330642193 Mobility of  Any agreement or
RBSK & BPMU guideline not available
vehicle for payment made to
these vendors.
20/10/2023 16762 C102348028021 TA/DA of CHO  TA/DA amount paid to
on EPS CHOs but no supporting
proof or bill vouchers
were available.
22/11/2023 247914 RP fees, DA, Hotel Bindas  71850 paid to hotel
Contingency, & M/S Bindas but there was no
Lunch, tea and Kalimata quotation made and also
snacks Agencies TDS was not deducted
from such payment.
 2384 paid to M/S
Kalimata but date was
not mentioned on the bill.
Also in another bill
 CHC BADAGADA , GANJAM
amounting 12530 HSN
code was not mentioned
B-46/ 319916 HSS-09/ Salary for the Salaried  TDS deducted was lately
26/12/2023 (TDS- C122340809820 month of staff deposited on 09/01/2024
3084,PT- C122350178213 December which must have
1950) 2023 deposited within due
date 07/01/2024.
B-47/ 222869 HSS-09/ Wages for the  TDS deducted was lately
26/12/2023 (TDS- C122350185138 month of deposited on 09/01/2024
3459) November which must have
2023 deposited within due
date 07/01/2024.
B-50/ 380706 HSS-09/ Salary for the Salaried  PT was lately deposited
29/01/2024 C012448294862 month of staff on 31/03/2024 which
C012448333146 January 2024 must have deposited
within due date
15/02/2024.
B-51/ 199926 HSS-09/ Wages for the  TDS deducted was lately
30/01/2024 C012451329520 month of deposited on 31/03/2024
December which must have
2023 deposited within due
date 07/02/2024.
 GST TDS was deducted
from this payment but
was not deposited.
B-52/ 1311245 C022436957545 ASHA  Sanction order showed
09/02/2024 incentive for an amount of Rs
January 2024 1311245 but amount
paid through PFMS was
only for Rs 1163245 for
rest of amount there was
no PFMS copy available.
B-54/ 319916 HSS-09/ Salary for the Salaried  TDS deducted was lately
28/02/2024 C022465714283 month of staff deposited on 31/03/2024
C022465715975 February 2024 which must have
deposited within due
date 07/03/2024.
 PT was lately deposited
on 31/03/2024 which
must have deposited
within due date
15/03/2024.
28/02/2024 52472 C022469256488 Refilling fire LORA  37840 paid to lora
extinguisher Enterprisers enterprisers but there
and pest was no quotation made
control for selecting such vendor
measure also TDS was not
deducted from such
payment.
12/03/2024 134667 C032480494719 JAS GKS M/S Kalimata  TDS was not deducted
C032479695909 training lunch, agencies from payment made to
contingency vendor amounting 31167
and also HSN code was
not mentioned on bill.
28/03/2024 344800 C032484858566 TA/DA, Samir xerox  39000 paid to Samir
C032484914910 Stationary and & general xerox and general sore
C032489579652 contingency store and but there was no
M/S Kalimata quotation available also
agencies TDS was not deducted
 CHC BADAGADA , GANJAM
from such payment.
 79798 paid to M/S
Kalimata agencies but
TDS was not deducted
from such payment.
30/03/2024 214763 C032489232827 Hiring charges  Log book xerox of such
of RBSK vehicle was not available.
vehicle  Agreement of such
vehicle was not available.

GENERAL OBSERVTIONS
 TDS return(26Q) of 3rd Quarter was not available at the time of
audit.

TDS DEPOSIT CHALLN NOT AVAILABLE AT THE

TIME OF AUDIT
DATE AMOUNT PURPOSE PPA NO
30/03/2024 214763 Hiring charges of RBSK C032489232827
vehicle
26/09/2023 345444 Salary for the month C092330641741
September 2023 C092331503167
12/10/2023 171008 Wages of MRA, LT & SA C012326825644
19/10/2023 96764 Wages of MRA, LT & SA C102348985900
26/10/2023 994578 Salary for October 2023 & PI C102348969268
for 2022-23 C102348972589
29/11/2023 458800 Staff salary for November C112351340049
2023 C122316028048
29/11/2023 197887 Wages of MRA, LT & SA C112351344229
04/03/2024 34565 AVD C032413147643
05/03/2024 193726 Wages for January 2024 C032413160678
27/03/2024 320016 Staff salary C032477836141
C032480088039
28/03/2024 170238 Wages for February 2024 C032481054295
 CHC BADAGADA , GANJAM
RKS, SNA
V.NO & AMOUNT CHEQUE DESCRIPTION OBSERVATIONS
DATE NO
07/11/2023 114404 320937 Repair of OPD/IPD  PFMS copy was not available of
this transaction.
 62910 paid to M/S Kalimata
agencies but TDS was not
deducted from such payment.