Bank Audit Analysis Documentation- check list Information required in connection with Statutory Audit of your branch for

the year ended 31.03.2013 1. Business at a glance Period DEPOSIT 31.03.2012 30.09.2012 31.12.2012 31.03.2013 DEPOSIT COST OF DEPOSIT ADVANCES Non Fund Based YIELD ON ADV. Business Income

ADVANCES

2.

Kindly indicate the figures of the following : As on 15.03.2013 Saving Fund Current Accounts Advances Short Term Loans Corporate Loans As on 31.03.2013 As on 10.04.2013

3.

Rating of the branch during the last three years. Whether High / Medium / Low Risk.

Credit Section 4. Name of big borrowal accounts enjoying aggregate credit facilities of Rs.10 crores and above in the following format: Name of Borrower (A/c No.) -----------1 5. Value of DP Bal. Date of last Risk Asset Banking Any Major Security O/s Inspection Rating Class. Arrangement Adverse Primary (Present) Sole/Multiple/ Feature (Our share) Consortium ---------- ----------- ------------- ----- ---------------- ---------- -------- -------------------- -----------2 3 4 5 6 7 8 9 10
st

Facilities Enjoyed

Credit facilities sanctioned after 31 December 2013 other than renewal / review Name of the party Credit facility Sanctioned Balance O/s

6.

Statement showing cases where Adhoc limits/TOD yet to be regularized. TODs should be in agreement with the MIS. Name of Party (A/c No.) Date of Sanction Limit Of adhoc/ excess Limit Balance Since when O/s Outstanding interest charge upto Classification

Whether breakup of TOD as mentioned above is in agreement with the GL figures as on 31.03.2013. Total TOD amount as per details mentioned above 7. G.L Amount

Cases where Charge/EMT has not been created / registered with ROC A/c No. Name of Party Date of Sanction Balance Outstanding Remarks

8.

Loan documents where legal vetting is pending

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9.

Case wise details of ECGC claim lodged /rejected / accepted / outstanding as on 31.03.2013 Name of Party (A/c No.) Date of Lodgement Of claim Status as to Whether accepted or rejected if rejected then date of Rejection Balance O/s

10.

Cases where diversion of funds was noticed by Concurrent Audit / Inspection / RBI or any other authority A/c No. Name of Party Balance Outstanding Classification Remarks

11.

Provide details of accounts where there is frequent dishonoruing of cheques / request for TOD / Adhoc Limits / Irregular PC / Bills / Devolvement of LC / Invokation of BG / Transfer of funds to Group concerns etc. Comparative position of classification of advances and provisioning as per the following format Period 31.03.2012 30.09.2012 31.12.2012 31.03.2013 Standard Sub-standard Doubtful category I II III Loss Asset

12.

13.

Migration of rating showing accounts which are upgraded and downgraded (internally / externally) in the current year with that of previous year. Name of The party Previous Rating Present rating Reasons for change

14.

Details of borrowal account who are also enjoying facilities under CAPS in addition to regular credit facility in the following format; A/c No. Name of the borrower Limit Sanctioned under CAPS Over due Bal. O/s since when Under Caps Regular Limit sanctioned Balance o/s under Reg. Limit Classification of Asset under CAPS Classification of asset for regular limits

15.

Details of Corporate / Short Term Loan outstanding in the following format Name of the party ---------------------Date of Sanction Tenure loan --------------------- ----------------Purpose ------------Security ------------Amount Whether rolled over ----------- -------------------

16. 17.

Cases, where credit facilities are sanctioned outside consortium and NOC from exiting bankers is yet to be obtained. Details of account where external credit rating is yet to be carried out. Whether penal interest has been charged / or permission for waiver held. Cases where LCs in favour of Related Parties / Associates / Sister Concerns are opened by borrowal companies. Name of the Borrowal Co. -----------------Details of LCs amount & date ----------------Name of the Sister / Associates Related parties -----------------------Whether opinion Report of Beneficiary held ------------------------

18.

19.

Details of advances to Sensitive Sectors viz. Capital Market Exposure / Commercial Real Estate etc. Name of the party Limit sanctioned Bal O/s Overdues

20.

Details of Group Exposure accounts with name of the entities and various credit facilities sanctioned

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21.

Any major serious irregularity observed in any of account during Stock Audit / Consortium meeting / special audit Name of the Party Balance O/s Nature of serious irregularity

22.

Details of exposure in foreign currency which has not been hedged. Name of the party Nature of Exposure O/s Exposure in foreign currency

23.

List of overdue import bills purchased / discounted outstanding with the following details Bill No. Date of Bill Amount of Bill Due date of Bill Classification

24.

Details of take over accounts and whether RBI / banks guidelines have been adhered to Name of the party Credit facility Rating By Existing By our Banker Bank Sanctioning Authority Any Adverse Feature

25.

Cases where valuation of collateral securities has not been done for over 2 years Name of Account Balance O/s Last Valuation Report dated Asset Classification

A/c No. 26. Presently DGM has full power of discounting of bills under LC. Details of cases where DGM has exercised such powers in the following format Name of the party Regular Credit Limits Maximum Power for discounting of bills Exercised by DGM at at any point of time

27.

Cases where interest reset as stipulated in the sanction letter or increase / decrease in BR / BPLR not given effect in the borrowal accountsName of the party Intt. Reset / change required in BR / BPLR w.e.f. Remarks

NPA Recovery Section 28. Details of potential/incipient NPA accounts / Special Mention Accounts as on 31.12.2012 & 28.02.2013 in the following format: Name of Party (A/c No.) Date of Value of security Sanction/ Primary Collateral Valuation Renewal Report dt. Bal. O/s Overdue Since Classification History Sheet in brief

29.

Whether any ad-hoc facilities granted in any potential NPA accounts. If so, provide following details Name of the account (A/c No.) Details of facilities Sanctioned Date of Sanction

30.

Whether any account which has been classified NPA for the first time but not reported in potential NPA account before. Name of the account (A/c No.) Balance o/s Reasons for non reporting in potential NPA

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31.

Cases where Account has been classified as NPA for the first time during 2012-13 along with the amount of interest reversal therein Name of Account (A/c No.) Limits Sanctioned Bal. O/s Amount of Amount of Unrealized Intt. Intt. Reversed Date of NPA V/S Classification

32.

Details of quick mortality cases i.e. the accounts which have become NPA within 2 years from the date of first sanction. Name of party (A/c No.) Date of first Sanction V/S Date of NPA Liabilities O/s FB NFB Reasons

33.

Cases where wilful default noticed by Bank as per directives of RBI A/c No. Name of party Balance O/s Asset Classification Date of reporting to Controlling authority/RBI

34.

Details of LC devolved, A/c No. Name of Party Date of Devolvement Bal. O/s Classification Present Status

35. 36.

Details of Expired LCs & Bank Guarantees Details of BG invoked A/c No. Name of party Date of Invoking Bal. O/s Classification Present Status

37.

Details of PC overdue A/c No. Name of Party Period for Which PC allowed Due Date Bal. O/s Classification

38.

Details of Bills overdue (Demand / Sight (Inland / Export) Cust ID Name of Bill No. Date of Party Bill Date of Classification Steps taken for Crystalisation adj. of o/s GRs If any Whether any divergence in classification was noticed by RBI/Statutory Audit last year Name of party (A/c No.) As on 31.03.2013 Classification Classification Classification Classification as on 31.03.2013 By Branch Stat. Auditor RBI Inspector Whether all provisions made for expenses / other liabilities as on 31.03.13 are reversed. Details of provisions made as on 31.03.2013 Whether Commission/Discount for unexpired period deferred in terms of Accounting Policies and if so, a system generated report for case wise deferral. Details of restructured accounts in Project loan for infrastructure sector / Non infrastructure Sector Name of A/c (A/c No.) ---------------Limit Sanctioned ---------------Moratorium if any ---------------Original Revised Date of Receipt Reasons for Asset DCCO DCCO of Application Restructuring Class For Restructuring ---------- -------- ---------------------- ---------------- -------Due Date Bal. O/s

39.

40.

41.

42.

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43.

Details of restructured non project loans in the following format Name of A/c Original Limit (A/c No.) Sanctioned ------------------------------1 2 Irregularities as on 31.03.13 _____________________ 7 Restructured Rescheduled Date of Date of application Limit Amt. & Period Sanction by borrower ---------------------------------------------------------3 4 5 6 Moratorium Period Sacrifice Amt. San. Auth Allowed if any ________ 8 9 10

Suit Filed/Decreed/Compromise Accounts 44. Details of Suit filed/Decreed accounts Name of party (A/c No.) 45. 46. V/S Balance O/s Date of filing of Suit Date of Decrees Classification Present Status

Details of cases which are under BIFR / CDR Details of Compromise cases sanctioned/considered during the year Name of party (A/c No.) ----------------1 Liability O/s Book Unapplied Liabilities Interest ------------- -----------2 3 V.O.S Date OTS Sacrifice Amount Write Off ------8 Sanct. Remarks Autho. -------- ---------9 10

-------4

-----5

----------- -----------6 7

47.

Details of cases identified by Bank where notices have been issued under SARFAESI Act. Name of party (A/c No.) Bal. O/s V/S Classification Date of issuance of Notice Present Status

General 48. Statement showing frauds, misappropriation during the year 2012-13 in the following format: Nature Date of Fraud of detection Amount O/s Appearing under Date when which head of A/c reported to (whether under RBI Suspense/ Advances / Other Assets) ------------------------- --------------4 5 Amt. Recovered Present if any Status

------------- -----1 2 49. 50.

-----------3

------------------ -----------6 7

Whether any BG issued in foreign currency and if so, whether it has been translated at prevailing rate of exchange Details of old entries outstanding in Suspense, Sundries, Inter branch, Nostro / Vostro or any other Nominal head of account. Date of entry Amount Reasons for non adjustment

51. 52. 53.

Any unusual / abnormal spurt in any segment noticed by bank. If so, details thereof. Details of ALM mismatches in difference buckets beyond tolerance limits Major issues arising out of Concurrent Audit / Inspection / Statutory Audit / Risk Based Internal Audit / IS Audit which are yet to be resolved. Confirmation that adequate control over the receipt/ issue and custody of Stationary items which are cash value documents is being exercised by branch and there is no missing item Page 5 of 6

54.

55. 56. 57.

Present position of KYC / AML compliance Whether R-Return / BEF statements are submitted to RBI on time and are in agreement with the books of accounts. Whether there are any other issues, which require attention of Statutory Auditors / Regulator.

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