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

the year ended 31.03. 01 1. Business at a !lance "eriod 31.03. 30.0,. 31.1 . 31.03. 2. 011 011 011 01 D#"$SI% AD&A'(#S 'on )und Based D#"$SI% ($S% $) D#"$SI%AD&A'(#S*I#+D $' AD&. Business Income

Kindly indicate the figures of the following As on 1-.03. 01 Saving Fund Current Accounts Advances Short Term Loans Corporate Loans As on 31.03. 01 As on 10.0.. 01

!ating of the "ranch during the last three years. #hether $igh % &edium % Low !is'.

(redit Section (. )ame of "ig "orrowal accounts en*oying aggregate credit facilities of !s.+, crores and a"ove in the following format)ame of &a*or 1orrower 5A%c )o.6 777777777777 + 8. Facilities .alue of 2n*oyed /0 1al. /ate of last !is' Asset 1an'ing Any

Security 3%s 4nspection !ating Class. Arrangement Adverse 0rimary 50resent6 Sole%&ultiple% Feature 53ur share6 Consortium 7777777777 77777777777 7777777777777 77777 7777777777777777 7777777777 77777777 77777777777777777777 777777777777 2 ( 8 9 : ; < +,

Credit facilities sanctioned after +st /ecem"er 2,++ other than renewal % review )ame of the party Credit facility Sanctioned 1alance 3%s

9.

Statement showing cases where Adhoc limits%T3/ yet to "e regulari=ed. T3/s should "e in agreement with the &4S. )ame of 0arty /ate of Sanction Classification 5A%c )o.6 3f adhoc% e>cess Limit Limit 1alance 3%s Since when 3utstanding upto interest charge

#hether "rea'up of T3/ as mentioned a"ove is in agreement with the ?L figures as on +., .2,+2. Total T3/ amount as per details mentioned a"ove :. ?.L Amount

Cases where Charge%2&T has not "een created % registered with !3C A%c )o. )ame of 0arty /ate of Sanction 1alance 3utstanding !emar's

;.

Loan documents where legal vetting is pending

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Case wise details of 2C?C claim lodged %re*ected % accepted % outstanding as on +., .2,+2 )ame of 0arty /ate of 5A%c )o.6 Lodgement 3f claim Status as to #hether accepted or re*ected if re*ected then date of !e*ection 1alance 3%s

+,.

Cases where diversion of funds was noticed "y Concurrent Audit % 4nspection % !14 or any other authority A%c )o. )ame of 0arty 1alance 3utstanding Classification !emar's

++. +2.

0rovide details of accounts where there is fre@uent dishonoruing of che@ues % re@uest for T3/ % Adhoc Limits % 4rregular 0C % 1ills % /evolvement of LC % 4nvo'ation of 1? % Transfer of funds to ?roup concerns etc. Comparative position of classification of advances and provisioning as per the following format 0eriod +., .2,++ ,.,<.2,++ +.+2.2,++ +., .2,+2 Standard Su"7standard /ou"tful category 4 44 444 Loss Asset

+ .

&igration of rating showing accounts which are upgraded and downgraded 5internally % e>ternally6 in the current year with that of previous year. )ame of The party 0revious !ating 0resent rating !easons for change

+(.

/etails of "orrowal account who are also en*oying facilities under CA0S in addition to regular credit facility in the following formatA A%c )o. )ame of the "orrower Limit 3ver due 1al. 3%s Sanctioned since when Dnder under CA0S Caps !egular 1alance Classification Classification Limit o%s under of Asset of asset for sanctioned !eg. Limit under CA0S regular limits

+8.

/etails of Corporate % Short Term Loan outstanding in the following format )ame of the party #hether rolled 7777777777777777777777 7777777777777777777 /ate of Sanction Tenure loan 0urpose 7777777777777 Security Amount

777777777777777777777 77777777777777777

over 7777777777777 77777777777

+9. +:. +;.

CasesB where credit facilities are sanctioned outside consortium and )3C from e>iting "an'ers is yet to "e o"tained. /etails of account where e>ternal credit rating is yet to "e carried out. #hether penal interest has "een charged % or permission for waiver held. Cases where LCs in favour of !elated 0arties % Associates % Sister Concerns are opened "y "orrowal companies. )ame of the 1orrowal Co. 777777777777777777 /etails of LCs amount C date 77777777777777777 )ame of the Sister % Associates !elated parties 777777777777777777777777 #hether opinion !eport of 1eneficiary held 777777777777777777777

+<.

/etails of advances to Sensitive Sectors vi=. Capital &ar'et 2>posure % Commercial !eal 2state etc. )ame of the party Limit sanctioned 1al 3%s 3verdues

2,.

/etails of ?roup 2>posure accounts with name of the entities and various credit facilities sanctioned Page 2 of 6

2+.

Any ma*or serious irregularity o"served in any of account during Stoc' Audit % Consortium meeting % special audit )ame of the 0arty 1alance 3%s )ature of serious irregularity

22.

/etails of e>posure in foreign currency which has not "een hedged. )ame of the party )ature of 2>posure 3%s 2>posure in foreign currency

2 .

List of overdue import "ills purchased % discounted outstanding with the following details 1ill )o. /ate of 1ill Amount of 1ill /ue date of 1ill Classification

2(.

/etails of ta'e over accounts and whether !14 % "an's guidelines have "een adhered to )ame of the party Credit facility 1y 2>isting 1y our 1an'er 1an' !ating Sanctioning Any Adverse Authority Feature

28.

Cases where valuation of collateral securities has not "een done for over 2 years 7
)ame of Account 1alance 3%s Last .aluation !eport dated Asset Classification

A%c )o. 29. 0resently /?& has full power of discounting of "ills under LC. /etails of cases where /?& has e>ercised such powers in the following format )ame of the party 2:. !egular Credit &a>imum 0ower for discounting of "ills Limits 2>ercised "y /?& at at any point of time

Cases where interest reset as stipulated in the sanction letter or increase % decrease in 1! % 10L! not given effect in the "orrowal accounts7 )ame of the party 4ntt. !eset % change re@uired in 1! % 10L! w.e.f. !emar's

'"A /eco0ery Section 2;. /etails of potential%incipient )0A accounts % Special &ention Accounts as on +.+2.2,++ C 2;.,2.2,+2 in the following format)ame of 0arty /ate of Sheet 5A%c )o.6 Sanction% in "rief !enewal 2<. !eport dt. #hether any ad7hoc facilities granted in any potential )0A accounts. 4f soB provide following details )ame of the account 5A%c )o.6 ,. /etails of facilities Sanctioned /ate of Sanction .alue of security 1al. 3%s 3verdue Classification Since $istory

0rimary Collateral .aluation

#hether any account which has "een classified )0A for the first time "ut not reported in potential )0A account "efore. )ame of the account 5A%c )o.6 1alance o%s !easons for non reporting in potential )0A

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+.

Cases where Account has "een classified as )0A for the first time during 2,++7+2 along with the amount of interest reversal therein )ame of Account Limits of .%S Classification 5A%c )o.6 Sanctioned 3%s 1al. Amount of Amount of )0A /ate

Dnreali=ed 4ntt. 4ntt. !eversed

2.

/etails of @uic' mortality cases i.e. the accounts which have "ecome )0A within 2 years from the date of first sanction. )ame of party 5A%c )o.6 /ate of first Sanction .%S /ate of )0A Lia"ilities 3%s F1 !easons )F1

Cases where wilful default noticed "y 1an' as per directives of !14 7 A%c )o. )ame of party 1alance 3%s Asset Classification /ate of reporting to Controlling authority%!14 1al. 3%s Classification 0resent Status

(.

/etails of LC devolvedB A%c )o. )ame of 0arty /evolvement /ate of

8. 9.

/etails of 2>pired LCs C 1an' ?uarantees /etails of 1? invo'ed A%c )o. )ame of party /ate of 1al. 4nvo'ing /etails of 0C overdue A%c )o. )ame of Classification 3%s /ue 0resent Status

:.

0arty 0eriod for #hich 0C allowed /ate

1al. 3%s

Classification

;.

/etails of 1ills overdue 5/emand % Sight 54nland % 2>port6 Cust 4/ ?!s )ame of 0arty 1ill )o. /ate of 1ill /ue 1al. /ate /ate of Classification Steps ta'en for 3%s Crystalisation ad*. of o%s

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4f any #hether any divergence in classification was noticed "y !14%Statutory Audit last year )ame of party 5A%c )o.6 As on 31.03. 011 Classification Classification Classification 1y 1ranch Stat. Auditor !14 4nspector #hether all provisions made for e>penses % other lia"ilities as on provisions made as on +., .2,+2 Classification as on +., .2,+2 +., .++ are reversed. /etails of

(,. (+. (2.

#hether Commission%/iscount for une>pired period deferred in terms of Accounting 0olicies and if soB a system generated report for case wise deferral. /etails of restructured accounts in 0ro*ect loan for infrastructure sector % )on infrastructure Sector )ame of A%c for Asset 5A%c )o.6 7777777777777777 Limit Sanctioned 7777777777777777 &oratorium if any 7777777777777777 3riginal !evised /ate of !eceipt !easons

/CC3 /CC3 of Application !estructuring Class For !estructuring 7777777777 77777777 7777777777777777777777 7777777777777777 77777777

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( .

/etails of restructured non pro*ect loans in the following format )ame of A%c 3riginal Limit 5A%c )o.6 Sanctioned 7777777777777777 7777777777777777 + 2 4rregularities as on +., .+2 EEEEEEEEEEEEEEEEEEEEE : !estructured Limit 7777777777777777 !escheduled /ate of /ate of application Amt. C 0eriod Sanction "y "orrower 777777777777777777 77777777777 7777777777777777 ( 8 9 &oratorium 0eriod Sacrifice Amt. San. Auth Allowed if any EEEEEEEE ; < +,

Suit )iled1Decreed1(om2romise Accounts ((. /etails of Suit filed%/ecreed accounts )ame of party .%S 5A%c )o.6 (8. (9. 1alance 3%s /ate of filing of Suit /ate of /ecrees Classification 0resent Status

/etails of cases which are under 14F! % C/! /etails of Compromise cases sanctioned%considered during the year )ame of party Lia"ility 3%s !emar's 5A%c )o.6 1oo' Dnapplied Lia"ilities 4nterest 77777777777777777 7777777777777 777777777777 7777777777 + 2 ..3.S /ate 3TS Sacrifice Amount 77777777 777777 ( 8 77777777777 9 : 3ff 777777777777 ; #rite Autho. 7777777 < +, 77777777 Sanct.

(:.

/etails of cases identified "y 1an' where notices have "een issued under SA!FA2S4 Act. )ame of party 1al. 3%s 5A%c )o.6 .%S Classification /ate of issuance of )otice 0resent Status

3eneral (;. Statement showing fraudsB misappropriation during the year 2,++7+2 in the following format)ature /ate of Fraud of detection 7777777777777 777777 + 2 (<. 8,. Amount 3%s Appearing under /ate when Amt. !ecovered0resent which head of A%c reported to if any Status 5whether under !14 Suspense% Advances % 3ther Assets6 7777777777777777777777777 777777777777777 777777777777777777 777777777777 ( 8 9 :

777777777777

#hether any 1? issued in foreign currency and if soB whether it has "een translated at prevailing rate of e>change /etails of old entries outstanding in SuspenseB SundriesB 4nter "ranchB )ostro % .ostro or any other )ominal head of account. /ate of entry Amount !easons for non ad*ustment

8+. 82. 8 . 8(.

Any unusual % a"normal spurt in any segment noticed "y "an'. 4f soB details thereof. /etails of AL& mismatches in difference "uc'ets "eyond tolerance limits &a*or issues arising out of Concurrent Audit % 4nspection % Statutory Audit % !is' 1ased 4nternal Audit % 4S Audit which are yet to "e resolved. Confirmation that ade@uate control over the receipt% issue and custody of Stationary items which are cash value documents is "eing e>ercised "y "ranch and there is no missing item Page 5 of 6

88. 89. 8:.

0resent position of KFC % A&L compliance #hether !7!eturn % 12F statements are su"mitted to !14 on time and are in agreement with the "oo's of accounts. #hether there are any other issuesB which re@uire attention of Statutory Auditors % !egulator.

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