Munna Er

INDEX
Sr. No.
Partilar
Branch Profile
Business Risk
Summary Score Sheet (Control Risk)
Control Risk
Observations - Credit Functions
Observations - Non Credit Functions
Observations - Computer Functions
Observations - Compliance
Observations - Branch Management Genral
Observations - Branch Management Secrity
FSI and ZTL Items Report
Overall Risk
Certificate of Discussion
Weekly
Potential Risk & Suggestions
10
SOWT Analysis
11
Certificates
12
Report on Customer master
13
FORM - 1
14
15
Hindi Report
Certificate of correctness operational risk loss data
16
Legal compliance audit certificate
17
BM comment on high/very high risk
18
Major exception and deviation
19
List of securities checked
20
List of irregularities removed during the inspection
21
Annexture of Control Risk Observations

a) Credit Risk
b) Non Credit Risk
c) Computer Funtions
e) Compliance
f) Branch Management Genral
g) Branch Management Secrity
22
Financial Inclusion Annexure, ATM Certificate
23
Copy of Office Order of Duty Sheet, HRMS report
INDEX
Page No
BRANCH PROFILE
1
Branch Detail
Branch Name, Address, Distinctive No.
Mannavanur 2847 Kodaikanal 6

Phone No
Last Audit :
7708066791
As on
5.4.14
Risk Rating
Low
Present Audit : As on
3.10.2015
Circle
Trichy T N
Category (Small / Medium / Large / VLB / ELB)
Medium
Area (Rural / Semi-urban / Urban / Metro)
Rural
Date of opening of branch

Total Staff Strength
(including incumbent)
21.09.1990
Off
Sanctioned
Actual
Details of Extension Counters

(Names, location & telephone Nos.)
NIL
If the Branch has ATM,SWIFT,RTGS,SFMS etc,
RTGS/NEFT
Whether the branch has won any special award /

achievement / trophy. (specify with date)
NO
Name of Previous Incumbent
C.Sankar
Name of Present Incumbent
C Subramanian
Name of Concurrent Auditor/ Internal Auditor
A Jitendra babu 9951514663
(Telephone & mob. nos. and Since when)

Date of last visit of Senior Officer
Venkataramani
Name & Designation
Sr Manager, B/o Dindigul, TN
Change in Business Environment since last Annual

Inspection viz. opening of another bank branch etc.
Tata ATM is under installati

As on previous IR
5.4.14
No of A/cs
Deposit & Advances

1. Savings Fund Deposit
3379
2. Current deposit
1850
3. Inoperartive ad other Demand Deposit
5229
Low cost Deposit (Total 1+2+3 )

4. Term Deposit
211
5. Total Deposit
5440
6. Total Advances :
2220
Fund Based(FB)
2220
Non-Fund Based(NFB)
Fresh sanctions / enhancement under BM Power during the period

under review:
MSME
1644
Agriculture (including K C C)
1570
C C (excluding K C C )
Housing loan to public
Vehicle Loan {(V/L) Public}
RBIA FORMAT NON SPECIALISED BRANCH APRIL 2015
34
2
Other retail loans
26
Any other loan (Specify) -- D/L, Pension Loan,Staff etc.
14
TOTAL
3288
H/Y 30.09.14
Business growth and budget achievement
Bud
H/Y
Achi
Bud
Deposit
441
329
362
Low Cost Deposit (SF + CA)
312
238
282
1174
933
962
1174
933
962
Credit
- Fund Base
- Non Fund Base
21
Profit
17.2
1015
Priority Sector advances
910
960
Retail lending
48
879
1010
904
Non-interest income
34.03
NPA reduction
Export turnover
Import turnover
Yr 31.03.14
Composition of Credit Portfolio
No
Yr 31.03.2015
Amt
No
Amt
Qrt
No
A. Rating of advances
a) Rated advances (excluding NPAs and those overdue for Rating)

1
A1
A2
A3 & A4
B1
B2 & B3
Sub total (1 to 5)
6
C1
C2 & C3
Total of (a) 1 to 7
b) Ratings overdue for renewal

c) Adv eligible for rating but not rated
Total of A (a+b+c)
B. Other Advances
Advances against/ NSC/ KVP/LIC
Policy and Pension loans (including
such loans to staff)
Advance to staff members

(H/L,V/L,clean OD etc.)
Housing loan to Public
1832
817
1688
641
1775
192
121
127
182
112
2037
945
1826
835
1896
189
86
240
126
196
Grand Total (A + B + C)
2226
1030
2066
961
2092
Total Deposit
5428
305
6967
362
6030
Agriculture loans
Govt Sponsored Schemes
All remaining advances
Total of B
C. Total NPAs
4
Note:
1. Grand total should tally with total loans and advances as per GL.
2. If rating of any Loan a/c has not been done on current financials or is overdue for more
than 3 months then its rating will be downgraded by one category.
Migration analysis of advances from previous review period to current review period
Rating
Advances which have been rated more than once
Adv which have been rated

first time
Present rating vis--vis previous rating
(1)
No.
Same (2)
Amt.
No.
Upward 3)
Amt.
No.
Downward (4)
Amt.
No.
A1
A2
A3&A4
B1
B2&B3
C1
C2&C3
Total
Note:
Total of the first four columns should tally with figure of total rated advances {i.e. 5(A)( a) and
that of fifth column with 5(A)(b)
Yr 31.03.14
Yr 31.03.2015
Qrt
No
Amt
No
Amt
No
263
86.45
250
65.1
230
63
29.03
45
41
0.84
189
85.6
240
126
194
94
49.88
226
116
187
b. Doubtful
27
14.05
14
10
c. Loss
67
21.76
26
17.65
15
20
5.08
4.33
2.7
2.7
2.49
2.49
A/cs taken over from other Banks /FIs
Irregular Advances
Fresh Slippage to NPA Accounts
10
Restructured Accounts (O /S)
11
Total Slippage to restructure a/cs during the

review period
12
Quick Mortality Cases
13
Total NPA (Gross)
14
Out of total NPA: a. Sub. Std
15
Recovery in NPA Accounts during the review

period
16
Credit Concentration
16.1 Total advances in largest segment ( SME

16.2 Advance to largest borrower or group 17
Advances to Sensitive Sector
18
Non-Fund based advances
18.1 (a) LC/LG/DPG (outstanding)

18.2 (b) Invoked / devolved LC/LG (during the
review period )
18.3 (c) Due Date Default (outstanding)
19
Frauds/shortage of cash detected, if any
20
Recovery Made in cases of Frauds /

shortage of cash
21
Cases lodged against bank in courts /

Banking Ombudsman/ consumer forums
during the review period.
6
22
23
Penalties imposed by various Courts/ Income

Tax/RBI/Banking Ombudsman Redressal
forums
etc. having
during more
the review
period.
Depositors
than 1
% share of
total deposits (Public)
31
50
24
Earning Profile
Yr 31.03.14
Yr 31.03.2015
Qrt
120.76
108.41
57.94
6.17
5.62
3.03
A Total Income (1+2+3)
126.93
114.03
60.97
4. Interest Expenditure
14.49
15.27
7.19
5. Non-interest Expenditure
72.40
67.44
36.16
B Total Expenditure (4+5+6)
86.89
82.71
43.35
40.04
31.32
17.62
1. Interest Income
2. H.O. interest received (including TPM
incentives & subsidies)
3. Non-interest income
6. H O Intt./TPM Paid
Profit (A B)
25
Avg cost of the dep of the Br
4.76
5.14
5.99
26
Average cost of dep of Circle
6.07
5.94
6.08
27
Average return on adv of the Br
12.31
11.39
10.31
28
Average return on adv of Circle
11.24
10.99
10.48
29
Avag Business per employee
267.20
239.40
252.40
30
Average Profit per employee
8.00
6.22
3.52
31
32
33
Revenue Leakage (Annual) detected

Revenue Leakage recovered /detected
Branch Administration
33.1 Level of implementation of Business Continuity Plan
COMMENTS
Satisfactory
33.2 Efforts of the branch in reducing controllable expenses (Substantiate with Controllable expenses are under control
figures of relevant period i.e. Year/HY/Qrt.) and getting confirmation of
unauthorized expenditure, if any.
33.3 Comments on safeguards and precautions taken in respect of various Adequate safeguards being taken in respect of various serv
outsourced services.
33.4 Comments on status of other facilities like ATM, SWIFT, Depository, CMS, RTGS/NEFT & SWIFT are being effectively utilised with des
Internet Banking, RTGS, NEFT etc. and their effective utilization and
adequate safeguards and precautions taken by the branch against their
fraudulent use.
33.5 Instances of window dressing, if any
33.6 Maintenance of prescribed registers for recording operational Loss Data.
Updation of records done with due care.
INCUMBENT INCHARGE
2847 Kodaikanal 624103
7708066791
5.4.14
Low
3.10.2015
Trichy T N
Medium
Rural
21.09.1990
Clerical
Sub-staff
Tot
NIL
RTGS/NEFT
NO
is under installation
on previous IR
As on present IR
5.4.14
3.10.2015
No of A/cs
Amount
Amount
202
5042
276
24
105
15
1925
18
226
7072
309
71
268
100
297
7340
409
1024
2015
926
1024
2015
926
678
65
11
715
10
24
22
25
1312
535
1429
1404
575
11
31.03.2015
Achi
H/Y 30.09.2015
Bud
Achi
362
473
407
257
343
368
835
1110
925
835
1110
925
31.3
20
951
814
13.1
1080
976
915
782
42.4
6.1
30.09.2014
Amt
Qrt 30.09.2015
No
Amt
692
1602
616
151
145
162
848
1758
793
85
259
132
933
2017
925
329
7340
407
12
more
13
period
d more than once
vious rating
Downward (4)
Overdue (5)
Amt.
No.
30.09.2014
Amt.
Qrt 30.09.2015
Amt
No
Amt
63.15
240
40.15
19
85
259
132
81
155
101
30
10
74
21
3.5
25
4.33
4.03
2.7
2.7
14
53
50
15
30.09.2014
Qrt 30.09.2015
57.94
49.76
3.03
4.84
60.97
54.60
7.19
9.09
36.16
31.16
43.35
40.25
17.62
14.35
5.99
5.91
6.08
6.35
10.31
7.99
10.48
8.92
252.40
266.40
3.52
2.87
COMMENTS
pect of various services outsourced
vely utilised with desired safeguards
16
AUDITOR
REGULAR INTERNAL AUDIT BO:
BUSINESS RISK
1
1.1
CREDIT RISK
QUALITY OF CREDIT PORTFOLIO ( EXCLUDING NPA)
Risk Score Alloted
Risk Categ
(All the figures should be in Lacs and sh

Rating Category
No.
Amount
(b)
(c )
A1
A2
A3 & A4
B1
B2 & B3
C1
C2 & C3
SUB-TOTAL of (a)
Against FD/NSC/KVP/LIC Policy etc. and Pension Loans

(including such loans to staff)
Adva to staff (Housing, Vehicle, Clean OD etc)
Housing loans to public
1602
616
All remaining loans and adv
145
162
TOTAL
1758
793
*GRAND TOTAL (A) + (B)
1758
793
(a)
A) Risk Rated Advances
(a) Rated advances
(b) Adancesv eligible for rating but not rated

TOTAL (a) + (b)
(B) All other advances
Agricultural loans
Govt Sponsored schemes
% of probable default to total advances (% of total of col (e) to

total of col (c)
If rating of any Loan a/c has not been done on current financials or is overdue for more than 3 months then its rating will be downgrade
basis of Balance Sheet older than 18 months should be treated as Overdue.
Note: Grand total of column (c) should tally with total loans and advances (excluding NPAs) as per GL
RISK SCALE (% of probable default to total advances)
RISK SCORE
< 1.10%
0-30 marks
AUDITOR NAME
1.10% to 1.80%
31 60 marks
>1.80%
61-100 marks
AUDITOR NAME

No.
Parameter
1.2
Risk Scale
Risk Score
Extent of Migration In Existing Rated A/c

Total Balance of Rated A/c
Stable/Upward/ downward upto 3%
0-12
Amt of Downward movemen
Downward Movement > 3% to 10%
13-24
Downward Move ment >10%
25-40
Downward Movement %
NA
Notes:
1. Downward movement should not be netted i.e. amount of upward movement should not be reduced from the amount of downw
movement. Percentage of downward movement should be calculated as amount of total downward movement with respect to to
outstanding of rated advances.
2. In case there is upward movement by 2 notches in the risk rating in more than 10% rated accounts, auditor should scrutinize the r
rating of such accounts.
1.3
Percentage Of Gross NPAs to Total Advances

Total Advances
925.05 Lacs
0% to 1%
0-22
132 Lacs
>1% to 2%
23-45
> 2%
46-75
NPA
%age of NPA
14.27 %
Note: The impact of transfer of NPA to ARC/ARMB/SARC should not be accounted for as reduction of NPA.
1.4
Fresh Slippage in NPAs to Total Advances

Total Advances
925 Lacs
Slippage in NPA in review

pereiod
Lacs
%age of Slippage
1.5
0%
0%
0 - 13
>0.00% to 1.00%
14 - 27
> 1%
28 - 45
Irregular a/cs as %age of total advances (net of NPA)
Total Advances
793.05 Lacs
>0% to 2 %
0 - 13
Irregular Amt
40.15 Lacs
>2% to 4 %
14 - 27
>4%
28 - 45
>0% to 10 %
0-7
>10% to 20 %
8 - 15
> 20%
16 -25
Rs. 0 to 5 lacs
0-9
> 5 to 25 lacs
10 - 18
> Rs. 25 lacs
19 - 30
>10% to 40%
0 - 12
40% to 75%
13 - 24
%age
1.6
5.06 %
Trend of Slippage in Restrcutured/Rescheduled a/c during 1st Year (Amount

Wise %age)
1.7
Restrcutured A/cs O/S
Lacs
Total Slippage during the year
Lacs
%age of Slippage
Quick Mortality Cases (Amount Wise)

Quick Mortality during the year
1.8
0 Lacs
Credit Concentration (Amount Wise)

a.
Segment/Industry Wise Concentration

Total Advances
Adv in largest segment
925.05 Lacs
0 Lacs
AUDITOR NAME

% to Tot Adv
0%
8
> 75%
25 - 40
The segments are e.g. Housing, Vehicle, Trading, Industrial, Agricultural Loan etc.
(This parameter is to be made N.A. in case of Specialised Branches).
AUDITOR NAME

b.
Borrower Wise Concentration [Adv to largest borrower (or to a

borrower group)
Total Advances
925.05 Lacs
Adv in largest Borrower
4.03 Lacs
% to Tot Adv
0.44 %
>10% to 15%
0 - 13
15% to 20%
14 - 27
> 20%
28 - 45
Largest Borrowr is Sh _____________________

The borrower groups consist of sister concerns, associate concerns, subsidiaries, concerns of family members etc
1.9
Advances to Sensitive Sectors (Amount Wise)

Total Advances
925.05 Lacs
Adv to Sensitive Sectors
2.7 Lacs
% to Tot Adv
1.10
0 to 12 %
0 - 12
>12% to 20%
13 - 24
> 20%
25 - 40
0.29 %
Invoked / Devolved BG/LC (Amount wise)

Total outstanding BG/LC
0 Lacs
0 to 2 %
0 - 10
Invoked / Devolved BG/LC
0 Lacs
>2 % to 5%
11 - 21
> 5%
22 - 35
% age
NA %
TOTAL CREDIT RISK SCORE ( I.E. SUM OF RS OF 1.1 TO 1.9)
OPERATIONAL RISK
2.1
Depositors with more than 1% share of Total Dep.

407 Lacs
>15% to 30%
7 - 12
Dep. with more than 1%
50.3 Lacs
> 30%
13 - 20
Upto 1 %
0-9
>1% to 2%
10 - 18
>2%
19 - 30
Upto 1%
0-6
12.36 %
Non KYC compliant Dep A/cs

Total Deposit A/cs
1000
Non KYC compliant Dep A/c
10
% of such A/cs
2.3
2.4
0-6
Total Deposit
%age of Total Dep

2.2
> 5% to 15%
1%
Instances of window dressing (Amt wise as % of dep)

Total Deposit
Lacs
> 1% to 3%
7 - 12
Window dressing
Lacs
>3%
13 - 20
Alternate Delivery Channels:
Channel
%
a
g
e
o
f
T
o
Mobile/SMS Banking t
a
l
Point of Sale (POS) Terminal
Internet Banking
ATM
Credit/Debit Card
D
e
p
0%
Upto 30%
Maximum
Marks
Applica-ble
Marks
No
>30 to 60%
>60
15
25
25
10
10
650
AUDITOR NAME

NEFT/RTGS
60
Total Applicable Score
10
10
10
60
60
AUDITOR NAME
11
1. Marks should be awarded in Internet Banking on the basis of no of users, timely action on requests received through netbanking;
issued, safe custody, issue register maintenance, Cabin Cleanliness, uptime, no of transactions vs cash payments; Credit / Debit C
issued; NEFT/RTGS on the basis of No of transactions vis--vis draft issued.
2. If any of the facilities is not applicable, NA should be marked against that facility.
No.
2.5
Parameter
Risk Scale
Risk Score
Good
0-6
Satisfactory
7 - 12
Unsatisfactory
13 - 20
Record Maintenance of Loss Data
While allocating Risk Score the auditor should see that all prescribed registers as per RMD Circulars are properly maintained & checke
2.6
Cases lodged against Bank in Courts/Banking Ombudsman/Consumer

Forums during review period
0 to 2
0-6
3 to 5
7 - 12
>5
13 -20
Nil to Rs 0.50 Lacs
0-6
> 0.50 Lac to 5 lacs
7 - 12
> Rs. 5 lacs
13 - 20
No Fraud - Upto 3 lac
0-6
> 3 lacs to 20 lacs
7 - 12
Lacs
> Rs. 20 lacs
13 - 20
Amount of fraud detected
Lacs
Full Amt to > 60%
0-6
Amount recovered
Lacs
Recovery 60% to 40%
7 - 12
Recovery 40% & Below
13 - 20
No of Cases lodged
2.7
Penalties imposed in Cases lodged in Courts/ Income Tax Officer/

Ombudsman/ Consumer Forums/RBI during review period
Penalties imposed
2.8
during
Recovery Made in Frauds Detected during review period.
Recovery Made
2.10
Lacs
Frauds Detected including cash shortage/ pocketing of cash

review period.
Amount of fraud detected
2.9
NA %
Outsourcing / Other Service Providers (refer check

list)
Upto 30%
Maximum
Marks
Applica-ble
Marks
>30 to 60%
>60%
1. Maintenance of computer Hardware/

Software/ATM
2. Courier/ dak services
3. Security and watch & ward
4. Maintenance of SFF and Lockers
5. Reconciliation of ATM (outsourced)

Transactions.
6. RBIA/Recovery Agencies
10
10
7.Other services, sweeper, canteen etc.
10
10
Total Applicable Score
50
50
1. If any of the facilities is not applicable, NA should be marked against that facility.
2. Due precautions & safeguards have been taken in outsourced services.
AUDITOR NAME
12
TOTAL OPERATIONAL RISK SCORE (I.E. SUM OF RS 2.1 TO 2.10)
AUDITOR NAME
13
EARNING RISK
The growth based parameters have been set to assess yearly position. As such, in case of quarterly/half yearly assessments, these sh
3.1
Deposit (%age achievement of incremental budgets)

%age achievement for H/Y
31.03.2015
100.00
> 100% to 40%
0-5
30.09.2015
40.54
<40% to 10%
6-9
70.27
<10% to Negitive
10 - 15
Avg %age achievement for 2 H/Y
31.03.2015: (362 - 329)*100/(362 - 329) = 33*100/33 = 100.00

30.09.2015: (407 - 362)*100/(473 - 362) = 45*100/111 = 40.54
3.2
Increase In Low Cost Dept (SF+CA) as %age to T.Dep

%age of Low Cost for
31.03.2015
70.99
> 2% to 1%
0-5
%age of Low Cost for
30.09.2015
90.42
1% to (-)2%
6-9
>60%
> -2%
10 - 15
% Increase In Low Cost Dep
31.03.2015: (257 * 100 )/362 = 70.99

30.09.2015: (368 * 100 )/407 = 90.42
Even though there is decline, if Low cost deposits of a Br remain 60% or above, branch will b
rated as Low Risk.
3.3
Credit (%age achievement of incremental budgets

31.03.2015
-337.93
> 100% to 40%
0-5
30.09.2015
32.73
<40% & to 10%
6-9
<10% to Negitive
10 - 15
-152.60
31.03.2015: (835 - 933)*100/(962 - 933) = -98*100/29 = -337.93

30.09.2015: (925 - 835)*100/(1110 - 835) = 90*100/275 = 32.73
3.4
Priority Sector advances (%age achievement )

31.03.2015
41.00
> 100% to 40%
0-5
30.09.2015
-27.91
<40% & to 10%
6-9
<10% to Negitive
10 - 15
6.55
31.03.2015: (951 - 910)*100/(1010 - 910) = 41*100/100 = 41.00

30.09.2015: (915 - 951)*100/(1080 - 951) = -36*100/129 = -27.91
In case PS budget is not given then aggregate of sub-sector bud. such as Agri,KCC etc. may be taken
for assessment.
3.5
Achievement of Profit Budget (%age achiv of budget)

31.03.2015
65.21
> 100% to 80%
0-5
30.09.2015
65.50
<80% to 50%
6-9
65.36
<50% & Loss
10 - 15
31.03.2015: (31.30 * 100 ) / 48.00 = 65.21

30.09.2015: (13.10 * 100 ) / 20.00 = 65.50
3.6
Achi of Bud of Disbursement under Retail Lending

31.03.2015
90.04
> 100% to 80%
0-3
30.09.2015
80.12
<80% to 50%
4-6
AUDITOR NAME

85.08
14
< 50%
7- 10
31.03.2015: (814 - 879)*100/(904 - 879) = -65*100/25 = 90.04

30.09.2015: (782 - 814)*100/(976 - 814) = -32*100/162 = 80.12
AUDITOR NAME

3.7
15
Achievement of NPA reduction Budget

31.03.2015
NA
> 100% to 80%
0-5
30.09.2015
NA
<80% to 50%
6-9
NA
< 50% to 0%
10 - 15
31.03.2015NA
30.09.2015NA
3.8
3.9
Average Cost of Deposits

Avg cost of deposit of the Circle
5.94
>0.5% to >0.25%
0-3
Avg cost of deposit of the branch
5.14
<0.25% to > (-)0.50%
4-6
Difference
0.80
> (-)0.5 %
7 - 10
Avg return on adv of the branch
11.39
> 1% to 0.50 %
0-3
Avg return on adv of the Circle
10.99
< 0.50 % to (-) 1.50 %
4-6
0.40
> (-) 1.50%
7 - 10
Average Return on Advances
Difference
3.10
Non-Interest Income (%age growth)

Non-Interest Income for
31.03.14
6.17
> 50% to > 10%
0-6
Non-Interest Income for
31.03.2015
5.62
10% to (-) 10%
7 - 12
-8.91
> (-) 10%
13 - 20
%age growth
3.11
Average Business per employee

Ave Buss per employee for
31.03.14
267
> 10% to 5%
0-5
Ave Buss per employee for
31.03.2015
239
>5% to 1%
6-9
-10.4
< 1% to Negative
10 - 15
%age increase in buss per employee
3.12
Average Profit per employee

Ave Profit per employee for
31.03.14
8.00
> 10% to 5%
0-3
Ave Profit per employee for
31.03.2015
6.22
>5% to 1%
4-6
-22.25
< 1% to Negative
7 - 10
%age increase in Profit per employee
3.13 Revenue Leakage

Total Profit/Loss in year ending
31.03.2015
31.32
0% to 2%
0-6
Revenue leakage detected in FY
31.03.2015
0.00
>2% upto 5%
7 - 12
0.00
> 5%
13 - 20
%age
3.14
Reduction in Controllable Expenses (refer check list)

Non-Interest Expenditur for
31.03.14
Good
0-5
Non-Interest Expenditur for
31.03.2015
Satisfactory
6-9
Unsatisfactory
10 - 15
%age increase
NA
Controllable expenses are expenses other than Intt, Establishment & other fixed expenses like rent of building, AMCs etc. The auditor should ass
efforts made by the Br officials in reducing the controllable expenses.
TOTAL EARNING RISK SCORE (I.E. SUM OF RS OF 3.1 TO 3.12)
SUMMARY SCORE SHEET OF BUSINESS RISK

Present Risk Assessment
Sr. No.
Parameters
Max. Marks
Appli-cable
Marks
Marks allocated by
Auditor
Credit Risk
520
520
ZAO
76
Risk Category
LOW
AUDITOR NAME
16
Operational Risk
280
280
32
LOW
Earning Risk
200
200
54
LOW
1000
1000
162
LOW
Total
AUDITOR NAME
17
LOW
Risk Category Alloted :
e in Lacs and should not contain any decimals)

Risk Factor
Amount
(as per Risk Factor)
(d)
e=c X d/100
0.2
0.3
0.5
1.0
1.5
1.5
1.5
0
0
1.5
0
0
0.00
0.00
0.20
0.01
0.50
0.02
0.75
4.62
1.10
0.00
1.00
1.62
6.27
6.27
0.79
will be downgraded by one category. Rating on the
CORE
RISK CATEGORY
arks
Low
AUDITOR NAME
marks
Medium
marks
High
18
AUDITOR NAME

Risk
Category
19
Allotted
RS
RC
LOW
LOW
LOW
45
HIGH
LOW
LOW
20
MEDIUM
L
M
H
mount of downward
with respect to total
ld scrutinize the risk
L
M
H
L
M
H
L
M
H
L
M
H
L
M
H
L
M
AUDITOR NAME
20
MEDIUM
20
AUDITOR NAME
21
L
M
LOW
LOW
LOW
embers etc
L
M
H
L
M
H
O 1.9)
76
L
M
0
LOW
LOW
LOW
LOW
LOW
L
M
H
L
M
H
LOW
LOW
LOW
AUDITOR NAME

x
LOW
LOW
22
AUDITOR NAME
23
ugh netbanking; in ATM on the basis of No of cards

s; Credit / Debit Cards on the basis of No of cards
Risk Category
Allotted
RS
RC
LOW
LOW
LOW
LOW
LOW
MEDIUM
LOW
MEDIUM
MEDIUM
LOW
LOW
LOW
10
LOW
L
M
H
intained & checked.

L
M
H
L
M
H
L
M
H
L
M
H
AUDITOR NAME
24
32
AUDITOR NAME
25
sments, these should be adjusted on prorata basis.
L
M
H
LOW
L
M
H
7
MEDIUM
branch will be
L
M
H
LOW
LOW
LOW
LOW
L
M
H
etc. may be taken
L
M
H
L
M
AUDITOR NAME

3
26
LOW
AUDITOR NAME
27
L
M
H
L
M
LOW
MEDIUM
HIGH
MEDIUM
13
HIGH
HIGH
LOW
LOW
L
M
H
L
M
H
L
M
H
L
M
H
L
M
H
L
M
H
auditor should assess this parameter on the basis of
3.12)
54
Previous Risk Assessment

by ZAO
Marks
allocated
Risk
Direction of risk
(by ZAO)
AUDITOR NAME
28
AUDITOR NAME
11
Sr. No. Parameters
Max. Marks
Appli-cable
Marks
Marks allocated by
Auditor
ZAO
Risk
Category
I.
Credit Functions
Exercise of Loaning Powers
23
23
3.3
LOW
Pre-sanction Appraisal
44
44
6.9
LOW
Documentation & creation of Charges.
18
18
5.3
LOW
Mortgages
36
36
3.6
LOW
Post-sanction Monitoring & Follow up
75
75
13.1
LOW
Acceptances, Endorsements
10
10
1.0
LOW
Bills Purchased/Discounted
14
14
1.4
LOW
Forex Credit
20
0.0
NA
NPA Management
36
36
9.6
LOW
10
Revenue Audit in Credit
10
10
3.0
LOW
11
Other Observations
14
14
1.4
LOW
300
280
48.6
LOW
Sub-Total
II.
Non-Credit Functions
Balancing
12
12
1.2
LOW
Cash Management
LOW
Currency Chest Functions
NA
Remittance in transit
0.6
LOW
ATM
0.8
LOW
Banker a/c & Clg. Imprest
12
12
1.2
LOW
Suspense account
0.7
LOW
Sundry Account
0.7
LOW
Checking of Reports & Morning

checking
24
24
2.4
LOW
10
Opening of a/cs & KYC norms
82
82
12.4
LOW
11
Conduct & maintenance of a/cs &

Records
26
26
2.6
LOW
12
Security Forms Inventory Management
16
16
1.6
LOW
13
Bills for collection, DD Receivables &

Parcels
0.4
LOW
14
Conduct of Govt. Business
0.8
LOW
15
Safe Deposit Vault etc.
10
10
LOW
12
16
Customer Service
Sub-Total
11
11
1.1
LOW
250
242
29.5
LOW
13
Sr. No. Parameters
Max. Marks
Appli-cable
Marks
Marks allocated by
Auditor
ZAO
Risk
Category
III.
Computer Functions
Environmental Controls
12
12
1.2
LOW
Physical / Logical Controls
31
31
3.1
LOW
Maintenance & Business Continuity

Controls
25
25
3.7
LOW
Networking Controls
10
10
4.8
MEDIUM
Operational Controls
22
22
3.4
LOW
100
100
16.2
LOW
Sub-Total
IV.
Compliance Functions
Status of Previous Insp. Report
100
100
26
LOW
Submission of Crucial Returns
40
40
LOW
Communication & Response
40
40
LOW
Regulatory Compliance
20
20
LOW
200
200
36
LOW
Sub-Total
V.
Branch Management
A. General
Job Knowledge of staff
0.8
LOW
Up Keep of Branch Premises
22
22
10.8
MEDIUM
Expenditures
10
10
LOW
Punctuality / Discipline
16
16
1.6
LOW
Rotation of Duties & Placement of Staff
12
12
1.2
LOW
HRMS
12
12
1.2
LOW
80
80
16.6
LOW
Sub-Total
B.
Security
Security Infrastructure
20
20
LOW
Security Manpower & Equipments
23
23
2.3
LOW
Security Procedure
12
12
1.2
LOW
Fire Safety
15
15
11.9
HIGH
70
70
20.4
LOW
Sub-Total
14
GRAND TOTAL (I TO V )
1000
972
167
LOW
15
Previous Risk
Assessment by ZAO
Marks
allocated
Risk
Category
Direction of
risk
(by ZAO)
16
17
Previous Risk
Assessment by ZAO
Marks
allocated
Risk
Category
Direction of
risk
(by ZAO)
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
13
CONTROL RISK - CREDIT FUNCTION

1 EXERCISE OF LOANING POWERS
Item
Risk Parameter
Risk
No.
ure No.
E
Loaning powers have been exercised judiciously, within vested powers and have been exercised
within the command area.
Loan is sanctioned by the competent authority, is duly recommended by the second officer on
prescribed loan proposal format
Overdrawing/adhoc limits have not been allowed beyond discretionary powers & if allowed, action has
been got confirmed from competent authority
ZTL
Facilities particularly LC/Guarantee/ Bills Purchased are not extended on ad-hoc basis frequently
instead of setting up of regular limits.
No other irregularity observed in the guidelines relating to exercise of loaning powers (not covered
above)
TOTAL
2 PRE-SANCTION APPRAISAL
1
2
3
KYC norms have been adhered to / spot verification of borrowers / guarantors place of business/
residence is done/ antecedents are verified to ascertain the genuineness of the borrower/ guarantor
and have been recorded in the visit Register.
a). Photographs, photo based ID proof, address proof & PAN (duly verified) of borrower/guarantor &
other co-obligants are available on record and ID & address proof documents are entered un (#)
detail in CUMM in the system correctly.
(b). Unit inspection register as prescribed has been maintained
CR-
(a) Over-drawings / adhoc limits under discretionary powers have not been allowed:
(i) Frequently, as a matter of routine,
(ii) Where limits are overdue for review/ renewal,
(iii) Where adequate stocks are not available,
(iv) In account(s) showing signs of incipient sickness even if it is under Standard Asset category.
(b) Drawings against uncleared cheques/ drafts have not been allowed in a routine manner.
(c) Clean overdrafts within discretionary powers are adjusted within stipulated time.
Annex-
No
Yes/
Wt
23
5
FSI
CR-
2
N
CR-
FSI
3
Eligibility criteria have been adhered to and proper scrutiny of past conduct of account of borrower /
guarantor is done by obtaining statement of Bank a/c for past six months,
Copies of salary certificates, Income Tax Returns, details of Revenue Record (Khasra/Khatoni) have
been got verified from related Offices.
CIBIL records, RBI defaulter lists, ECGC caution lists etc. have been verified to ascertain previous
indebtedness of borrower.
(a) Credit Information Reports (CIRs) from CIBIL have been drawn for Borrowers/ Guarantors/Coobligants requiring fresh credit facilities before sanction of facilities as well as at the time of
renewal/review/enhancement of such facilities.
(b) CIRs from CIBIL form part of the proposal and copies thereof being kept in the file alongwith other
documents.
(c) The record of CIRs drawn from CIBIL database and recovery of charges from the borrowers is
being maintained in separate register
(d) Consent clause has been included in all (applicable ) documents obtained from borrower/
guarantors and other obligants.
5
Y
FSI
4
FSI
CR-
AUDITOR NAME

6
A
7
10
11
12
(a) In case of financial information/documents signed by CA Firms and submitted by Borrower,

(i) Status of Membership and Address of CAs/Firms is ascertained from the Website of ICAI, and
(ii) Confirmation is sought from concerned CAs/Firms about genuineness of signatures affixed on
financial information/ documents to ensure their authenticity.
(b) Proper scrutiny of financial data and assessment of PBF has been done, as per Nayak Committee
Recommendations/Traditional Method/Cash Budget System as the case may be.
(c)Assessment of technical feasibility and economic viability of project is ensured by
technical officer and appraising officer.
(d) Standardized Credit Appraisal Format has been used wherever applicable
B
(a) Credit risk rating has been done in eligible a/cs as per applicable Risk rating Model and vetted as
prescribed.(including accounts due for renewal)
(b). Accounts having FB + NFB exposure of above Rs 5 crore have been got rated from approved
external rating agency.
(c).Wherever applicable Loan Automated Processing System (LAPS), Rule based lending system
(including eligible SME advances, Agricultural advances etc.) is being followed.
(i) All MSME loans up to Rs. 50.00lacs excluding transport sector & documentary
films, have been scored in the scoring Models PNB SCORE SME.
(ii) Advances to Retail trade (New cases & renewals), Qualified Medical Practitioners & Gramin
Chikitsak have been scored in RAD Model PNB Score and all credit decisions have been taken on the
basis of score obtained.
(iii) Entering score card id in free text field (which is mandatory) has been entered in the CBS (Refer
check list)
(a). CRs of borrowers/ guarantors have been compiled properly and are indexed.
(b). Assets as per CR have been verified.
(c). Compilation and review of CRs has been done properly, necessary supporting papers obtained
and verified.
Search certificate in respect of Registration of charge and also in respect of existing charges have
been obtained from ROC and held on record
Guidelines relating to takeover of advances from other banks/FIs (including rating norms) have been
adhered
In case of renewals/ enhancement, adverse features like improper conduct of the a/c, significant
variance of projected / provisional balance sheet with final balance-sheet, over dues to other banks/
financial institutions, IR irregularities etc. have been considered in the proposal.
(a) Other HO Instructions / guidelines are followed, such as

- Information which affect
interest of borrowers (such as margin requirements, interest rates, various fees/charges etc.) are
provided alongwith loan application.
- Proper application form complete in all respects duly signed, is obtained from the borrower.
- Letter of sanction is being issued to borrowers, Acceptance of terms & conditions obtained from the
borrower and copy of Documents handed over to the borrowers.
(b) In case of rejection, applicant is intimated the reasons of rejection.
(c) Necessary clearances/licenses/approvals have been obtained.
(d) Proposals (including export) are disposed off in prescribed time.
(e) Proposal received and disposal register is maintained and updated properly.The loan proposals
are entered in the On Line Tracking System, wherever applicable. Loan applications received and
disposal register are maintained at SSAs (Financial Inclusion)
(f) Pre Sanction conditions if any, given in sanction of HO/Circle Office/Retail Hub
have been
complied.
(g) All other formalities prescribed in banks various schemes such as Retail Lending, Agriculture
Advances, SMEs etc., have been completed.
TOTAL
14
4
Y
ZTL
44
AUDITOR NAME
15
3 DOCUMENTATION AND CREATION OF CHARGE

5
(a) All the requisite documents have been obtained / properly executed and held on record including
jointly executed documents in consortium advances (copies of documents, in case of consortium
advances, where we are Member).
(b) Certified that documents are enforceable in the court of law.
(c) Vetting of documents before and after execution have been got done from Banks approved
advocate, wherever applicable.
(d) Documents have been adequately stamped as per rate in force.
Creation of charge Banks charge is registered with the Registrar of Companies within stipulated time
and search report thereafter obtained .
4
FSI
In case of existing accounts of companies, such search has been got conducted at the time of
renewal/enhancement so as to ensure that no charge has been created in the intervening period by
the other Bank/lending institutions to the detriment of Banks interest
Second/ Pari-passu and modification of charge is created on the securities charged to the bank within
the stipulated period.
Vehicles financed by the bank are jointly registered within one month from the date of disbursement of
the loan amount if not simultaneously.
TOTAL
4 MORTGAGES
1
a.) Genuineness / non-encumbrance of title deeds of the IPs to be mortgaged is ensured and search
certificate covers entire period from the last date of transfer and not merely 13 years.
b.) Certified copy of title deed obtained/verified and kept on records.
c.) Equitable mortgage created has been registered with central Registry within 30 Days of creation of
EM.
IPs offered have been properly got valued from Banks approved valuer on Banks prescribed format
covering points like verification of sites, approved plan, etc.
BM`s visit cum valuation report certifying valuation of IP is held on record. Site verification of IP has
been done independently.
Photograph of IPs mortgaged has been obtained & kept on record. (Duly signed & dated on back by
owner)
(a) Proper & enforceable Equitable/Registered Mortgage of IPs have been created in all accounts as
per norms.
(b) Memorandum of deposit of title-deeds has been obtained, is properly filled up, and has been
signed by the holder of the title-deed of the property.
(c) Certified copy of Board resolution of company mortgaging its IP for securing loan for itself is
available on record.
(d) Recital has been signed by authorised officials and has been duly witnessed.
(e) Date/time on letter of intent of deposit of title deed is later than date/time on which title deeds
have been deposited.
(f) Value of the property has been duly filled up in the relevant column with BMs signatures.
(g) Date of letter of continuity is after the date of recital in the title deed register.
(h) Acknowledgement of receipt of title-deed has been sent by the branch and proof of the
acknowledgement filed securely
The title-deeds of mortgaged IPs have been received within stipulated period and are held on record.
(Housing loan cases where the title-deeds received after disbursement, are also to be covered here)
(a) Checklist and undertaking in terms of FPIS guidelines have been compiled and available on
record.
(b)All documents mentioned in NEC have been obtained & complete chain of title deed has been
obtained.
CR-
18
6
ZTL
6
ZTL
AUDITOR NAME
16
(a) All title deeds in respect of mortgages created are available on record.
(b) Title deeds have been kept in strong room in fire proof almirah.
(c) Annual checking of Title deeds is being done and necessary certificate is available on
record.
(d) Fresh valuation of IPs have been got done in all applicable cases as prescribed.
(e) IPs held as collateral securities are checked at prescribed intervals and proper record is
maintained in a register thereof.
(a) Noting of charge/ mortgage in the records of sub-registrar & Revenue authorities has been got
done within stipulated time & mutation also got done.
(b) Mutation of charge has been verified from Municipal/Revenue records
TOTAL
5 POST SANCTION MONITORING & FOLLOW UP
1
All the terms & conditions of sanction (including advances under retail lending schemes) have been
complied with. (Refer check list).
LADDER Data is created/updated and also checked without delay and in terms of guidelines.
Authenticity of Data is ensured. Outsourcing of LADDER work is not being done.
CARD audit has been conducted in eligible accounts and no report in respect of CARD Audit is due
for closure
(a) Subsidy has been lodged/ received in eligible cases.
(b) All guidelines relating to subsidy provided under Govt. sponsored schemes are followed and
interest is not charged on loan amount representing subsidy component.
(c) Interest subvention is claimed from the Govt. as per guidelines and correct interest is charged.
(d) Claims have been lodged in time and proper record is maintained
(a) All sanctioned limits, including Term Loans, have been renewed /reviewed as per Banks
prescribed guidelines within due date.
(b) CRs for all sanctioned limits have been reviewed/renewed, as per prescribed guidelines.
(c) CRs in case of NPAs have been reviewed/compiled, if not reasons thereof have been recorded.
(a) Balance-sheet and other financial papers for renewal of WC limits have been obtained from the
borrowers.
(b) Any deterioration in Risk rating of an advance in respect to previous rating has been taken into a\c
at the time of review/ renewal.
c) Audited annual statements of accounts have been obtained, wherever applicable & on scrutiny no
variations have been observed
Pricing of loans (application of rate of interest on advances) has been done as per prescribed
guidelines & as per risk rating of the account wherever applicable
Sales proceeds are being routed through the account by the borrowers. Indicate the %age of sales
routed through the a/c vis--vis actual sales and projected sales
(a) End use of banks finance has been verified, guidelines regarding disbursement complied,
genuineness of supplier ascertained and necessary certificates from borrowers / auditors about nondiversion/ non-siphoning of funds obtained. (Refer check-list).
(b) In case of in-correct certification about end use of funds, prompt action has been initiated,
including withdrawal of sanctioned facilities & legal recourse.
36
6
N
CR-
ZTL
10
Stock Statements are submitted in time by borrowers and stock/ securities are being checked by the
branch officials as per terms of sanction/guidelines and record thereof maintained. (separate report is
to be prepared for advances of Rs. 5 lacs and above)
5
Y
AUDITOR NAME
10
INTERNAL
Stock Statements are submittedREGULAR
in time by borrowers
and stock/AUDIT
securitiesBO:
are being checked by the
branch officials as per terms of sanction/guidelines and record thereof maintained. (separate report is
to be prepared for advances of Rs. 5 lacs and above)
17
Y
FSI
11
12
(a) Stocks are being checked in rotation by different officials.

(b) No DP is being allowed against old, deteriorated and unsaleable stocks, spares of more than 1
year old and unpaid stocks or as per terms of sanction.
(c) Stock statement has been submitted( also for allocated limits) on PNB 938 ( PNB 939 in case of
Book Debts) and valuation of the stock has been made as per mandatory accounting standard (AS-2)
prescribed by ICAI (i.e. cost Price / Market Price/Net Realisable Price whichever is less).
(d )In case of pledge account:
1.No unauthorised operation in the pledged godowns has taken place.
2.The doors of the godowns are kept locked with Banks locks with Banks name engraved on them
3.Market rates register is properly maintained
(a) Stock audit in applicable cases has been got done.

(b) QRS (2 lac to 1 Cr)/ QMS (5 Cr & Above) statements, wherever applicable (WC 1 Cr), are
submitted timely and held on record (including those within BM powers).
(c) PMS (Preventive Monitoring System , Total Loan (1 Cr & above) Statements are submitted in
applicable cases.
(d) PERT Charts, in case of Term Loans of Rs 25 Crore and above are prepared and monitoring is
done as prescribed.
13
(a) Insurance is available, valid policy held for all the securities mortgaged or hypothecated to the
Bank for full value and proper record (manual/computerized) is maintained/updated accurately in all
accounts including NPAs and entered in CBS system.
(b) All insurance policies are renewed on a common date i.e. 15th May, 15th August, 15th November
and 15th February.
(c) Securities charged to the bank are adequately insured with agreed bank clauses per sanction and
renewed timely. Insurance policies have been obtained from insurance com. approved by bank.
14
a) Limitation is available in all loan accounts including NPAs and BC letters are obtained at given
periodicity and entered in CBS System.
(b) No procedural irregularity has been observed in limitation and BC letters. (Refer check list)
FSI
15
16
17
18
All formalities relating to sanction and disbursement are complete in a/cs with securities like Deposits,
NSCs/ KVPs, Life Policies, RBI/Govt. Bonds, Shares/ Debentures/Units of Mutual Funds, &
Gold/Silver Jewellery/Ornaments etc. and Pension Loans. (including such loans to staff members).
All formalities relating to sanction and disbursement are complete in loans under Staff Welfare
Schemes like Housing Loans/ Vehicle Loans/ Festival Loans/Clean OD limits etc. (Refer check-list)
Prompt action is taken in case of persisting irregular accounts / potential NPAs. (details of
outstandings irregular a/cs for more than Rs.1 lac are to be enclosed)
All out efforts are made for recovery in priority sector and non-priority sector advances
TOTAL
6 ACCEPTANCES, ENDORSEMENTS & OTHER OBLIGATIONS
1
(a) Facilities of NFB has not been allowed on ad-hoc basis and bills under it not co- accepted where
customer is not enjoying credit facilities from us.
(b) Terms of sanction and system & procedures are followed in issuance of LGs/LCs. (Refer checklist)
Entries of expired LGs have been reversed as per prescribed guidelines.
CR-
CR-
75
AUDITOR NAME

3
18
Banks dues have been recovered from customer wherever LGs/LCs have been invoked/devolved. If
debited to Due Date Default, banks dues stand recovered.
LCs have not been opened without consent of competent authority, where there have been two
consecutive devolvement.
TOTAL
7 BILLS PURCHASED/ DISCOUNTED
1
10
Unauthorized DDs / Accommodation bills/cheques have not been purchased and if purchased, got
confirmed from the competent authority.
No irregularities have been observed in bills purchased / discounted transactions.(Refer check list)
4
FSI
Detention period at drawee branches is generally adhered to and proper follow up of overdue bills is
made.
DDs purchased are realized in reasonable time. Efforts are made for recovery in overdue cases. List
of DDs outstanding for more than 30 days be enclosed.
Bills drawn on parties whose bills have been returned unpaid / unaccepted earlier, are not again
accepted for purchasing/ discounting.
Amount has been recovered from the party in respect of Bills/cheques returned unpaid.
Bills are promptly dispatched through courier / registered post.
TOTAL
8 FOREX-CREDIT
14
Prescribed procedures are followed in export credit.(Refer check-list)
NA
Prescribed procedures are followed in import credit.(Refer check-list)
NA
Prescribed procedures are followed in other forex operations.
NA
The amount of loss is recovered where Forward Contracts booked by the parties are not honoured.
NA
5
6
FLCs are scrutinised properly.

The unrealised export bills are de-linked on due dates and the un-recovered portion, if any, is debited
to the appropriate head.
NA
NA
TOTAL
9 NPA MANAGEMENT
9
(a) Identification of NPAs & their reporting is done as per guidelines.

(b) Identification of NPA through LADDER matches with CBS System.
CR-
10
There is no fresh slippage of advances to NPA category.
CR-
There are no cases of quick mortality (advances becoming NPA within one year of
release/disbursement)
(a) Efforts have been made for upgradation of a/cs under NPA category by making all efforts including
implementation of Securitisation Act for recovery/State Recovery Act/ Lok Adalat, wherever
applicable.
(b) Timely & Proper steps have been taken for taking possession of IPs and disposal of properties
possessed under SARFAESI Act.
11
Proper record of all written- off a/cs is maintained and continuous efforts are being made for recovery
in written off accounts.
There is no erosion of primary/collateral securities in NPA accounts.
(a) Suits have been filed in eligible cases.

(b) In suit filed cases proper follow up is made with advocates / DRTs for fastening recovery.
(a) Application for Attachment before judgement has been made in eligible cases.
(b) Execution petitions have been filed in Decreed Accounts and are being followed
effectively.
up regularly/
Proper follow up has been made in the cases where Recovery certificates have been filed under State
Recovery Act.
TOTAL
CR-
36
AUDITOR NAME
19
10 REVENUE AUDIT IN CREDIT

1
12
13
Following reports are being generated checked and corrective action being taken.
(a) Shortfall charges Report (Dayrpt 23/3) generated and charges recovered on daily basis.
(b) Report CHGIR generated & checked for recovery of deviated charges.
(c) Report PNBRPT 3/36 being generated to ensure recovery of penal interest in Retail lending
accounts.(on monthly basis)
(d) Raudit reports -1/15,16,17,18 are being generated , checked and corrective action is being taken
(a) Correct interest rates are being charged in loan accounts.

(b) Cases with Interest rate reset clause stipulations are diarized and the interest rates are
examined/reviewed w.e.f. reset date
(c) Correct interest table codes have been entered in the system in loan accounts.
Interest success and failure reports are being generated and corrective action being taken.
(a) Penal interest is being recovered.

(b).Checking of interest calculations and interest applications is being done, as prescribed.
(a) Processing fee/ Upfront fee/Documentation charges have been recovered in all loan accounts as
prescribed.
(b) Charges for allowing advances against uncleared effects are invariably recovered. (.Ref-report
Raudit 2/20)
(c) All charges to be recovered from borrowers have been recovered (NEC, Valuation of IP ,
Inspection of Securities etc.)
(d) All charges refunded are within vested powers and as per banks guidelines.
(e) Proper record of concessional rate of interest allowed and waivement of charges by Incumbent
/higher authorities is maintained.
TOTAL
11 OTHER OBSERVATIONS
1
CR-
CR-
10
SRM (Security Register Maintenance) is done / updated correctly, vital details such as limitation,
insurance, drawing power etc. are properly entered, updated and valid MIS Codes correctly entered in
the system for MIS generation in the CBS System. List irregularities, if any.
Guidelines in respect of exposure to sensitive sectors (which includes finance to Capital Market, Real
Estate Sector, Edible Oil, Cash Crops, Agriculture Produce and other Sensitive Commodities) have
been followed.
Guidelines in respect of credit exposure to a single/ group or industry have been followed.
Guidelines in respect of consortium advances/multiple banking have been followed including

periodical exchange of information/financial data
Guidelines in respect of sick units, terms & conditions of rehabilitation packages and monitoring of
such units etc. are followed.
Any other irregularity not covered anywhere in credit function
TOTAL
1 BALANCING
Item
14
II - NON CREDIT FUNCTION
Risk Parameter
Risk
No.
1
All balances required to be tallied in CBS have been tallied. (including manual ledgers if any).
(a) Balances of overdue FD/RD/cash order wherever kept in current account have been tallied /
reconciled as prescribed.
(b) Balances of PPF/RBI Bonds/ Tax Savings scheme have been reconciled with RCC/Link Office
Balances of any head(s) has not been tallied by creating a separate dummy account
entries and there is no outstanding in upload accounts.
for parking of
Yes/
Annex-
Wt
5
FSI
No
ure No.
5
FSI
AUDITOR NAME
TOTAL
2 CASH MANAGEMENT
1
(a) Cash Ratio of the branch is

& is not with in prescribed limit. (average from last Inspection till
date for fridays & monthe end)
(b) Cash beyond prescribed/ insurance limit was not held (c) Insurance of cash and devices are
arranged by BCA/BCO. (Financial Inclusion)
Cash is kept in joint custody (including cash at ATM)& checked at prescribed intervals.ATM Cash
register (PNB 1064) is being maintained.
20
12
Proper control over tokens is exercised, PNB 135 is maintained and safeguards are followed
meticulously
FSI
2
FSI
(a) Clean Note Policy is being observed.

(b) Cashiers/ Head Cashier have been provided CBS system and are using the same.
(c) Duplicate keys (including ATM Key) have been got exchanged during the course of audit.
(d) System of computer generated Cash receipt has been implemented. (e) System generated
receipt is being given to all customers on Successful transaction and records of the same is properly
maintained at all Sub Service Areas (SSAs) (Financial Inclusion)
No other deviations have been observed.(Refer check-list)
TOTAL
3 CURRENCY CHEST FUNCTIONS
1
(a) Monthly certificate in terms of GBD HO Circular is being submitted to Circle Office by Currency
Chest.
(b) Bi Monthly verification of chest balances is being done by an officer duly authorized by the Circle
Head.
(a) Police guard / Home Guard deployed in the Currency chest Whether the strength of police guards
found adequate at the time of inspection
(check their attendance register).
(b) Various security gadgets installed in Curr Chest are in working order
(a) Currency chest slip on form i-02/ICCOM format showing daily transactions / operations as well as
currency chest balance is put up to the Incumbent Incharge on daily basis.
(b) Balances are tallied on daily basis with Link office / RBI.
(c) Currency chest is implementing all parameters of clean note policy.
Currency chest book in TE-1 is maintained by chest officer strictly as per RBI instructions and daily
cash balance report sent to link office / RBI through I-02/ICCOMS report duly tallied with balance in
currencychest book
(a) Bin wise register is tallied by the cash officer every week with currency chest book.
(b) No uncounted or unaccounted cash is kept in Currency Chest.
(c) Cash holding in currency chest is within capacity.
(d) Joint custody / control is exercised by both the custodians.
(e) Transactions are not allowed by the C.Chest directly to any customer.
(f) Branch Cash/ Documents are not kept in the strong room of C.Chest
NCR-
NCR-
NA
NA
NA
NA
NA
NA
No amount is outstanding in suspense register on account of shortage /forged note detected.
TOTAL
4 REMITTANCE IN TRANSIT
1
Prescribed safe guards have been observed in remittances & Cash Movement Cash Remittance
Register (PNB861) is properly maintained
(a) Cash is being remitted through authorized vehicle/prescribed mode only.
(b) No entry remains outstanding beyond a period of 3 days in the branch relating to remittance to
other offices/Currency Chest.
TOTAL
5 ATM (INCLUDING CASH MANAGEMENT)
FSI
AUDITOR NAME

1
a) ATM cabin door lock is working, cabin is clean, dust free and AC functions properly
b) CCTV installed in ATM is functional and recording is retained as prescribed.
(a) Cash holding limit has been fixed as per norms.

(b) In case of ATMs where cash is replenished by the branch, BM/ 2nd man conduct physical
checking of cash alternately on fortnightly bases and at irregular intervals.
(a) Custody of the Top Chassis of the ATM remains with ATM Incharge
(b) In case of bio-metric ATM- Admin Card remains in dual custody.
(a) Combination lock is changed by new custodian during handing over / taking over process and new
code replaced in sealed cover.
(b) JP logs are retained in branch record with vouchers
(a) ATM Imprest account (Finacle 5811331) is reconciled on daily basis.

(b) ATM transactions are reconciled within stipulated time.
(c). Shared network cardholders aquirer transactions have been accounted for and , claim for
transactions not settled in manual settlement, have been lodged within stipulated time period.
(d) ATMs monthly certificate at the close of each month (on appendix 3 of OSD, HO guidelines) is
sent to Circle Office, upto 7th day of succeeding month
a) ATM custodians or outsource outsource CIT agency perform EOD activity as prescribed to check
the cash in each cassette physically and tally the same with printout taken from machine.
(b) All necessary records are maintained in prescribed register as applicable to ATM
TOTAL
6 BANKERS ACCOUNT AND CLEARING IMPREST ACCOUNT
1
21
Branch is tallying / reconciling Clearing Imprest account (3211201) entries on daily basis and making
it NIL on Friday but not by parking difference in a dummy account
8
6
ZTL
(a) Branch is tallying/ reconciling imprest accounts of Extension counters/ administrative offices and
other impersonal accounts including subsidy account at prescribed periodicity. (b) In case of on-line
mode, all transactions of SSAs are being routed through the settlement account of
BCA. (c) In case of offline mode, customer account balances are reconciled with the bank. SSA
Transactions are being uploaded on daily basis,whenever required. (Financial Inclusion)
2
FSI
Y
1 AOFs of all a/cs opened are available on record and

kept under proper custody.
1a) AOFs of all a/cs opened are available on record
Bankers account is tallied with GL and reconciled with statement received from the concerned Bank
periodically and proper follow up is made for early adjustment of outstanding entries. Differences are
not parked in a dummy account. Details of un- reconciled entries of more than one month old be
attached.
FSI
Heavy balances are not maintained in Banker account and excess balances are remitted through
RTGS.
TOTAL
7 SUSPENSE ACCOUNT
(a) All debits are passed by the Incumbent Incharge/authorized officer.

(b) No unauthorized debits / unusual items observed.
Report on outstanding entries are taken down every month and checked by Incumbent Incharge
Proxy entries in Suspense a/c are adjusted within 3 days.
Suspense clearing entries are adjusted within 10 days and clearing differences have not been parked
in Suspense Account
2
FSI
2
FSI
There are no old outstanding entries (beyond 15 days) including RDA other than of permanent nature.
If yes, details of such entries be attached.
12
TOTAL
8 SUNDRY ACCOUNT
Y
Y
Y
Y
AUDITOR NAME

1
Original vouchers are retained in separate file as per prescribed procedure and concerted efforts
made for adjustment of outstanding entries
Proxy entries in Sundries are reversed at the earliest / within 3 days
(a) Entries pertaining to Sundry FEX revaluation, TDS, ATM, Sundry FD interest, excess cash
unclaimed for more than 6 months etc. are being adjusted in time and as per guidelines.
(b) There are no old outstanding entries (beyond one month) other than of permanent nature. If yes,
details of such entries be attached
2
FSI
Entries in Sundry Non Customer a/c 3171160 and Sundry RCC 3171158 are normally reversed on
daily basis, but no entry remains outstanding for more than 3 days.
(a) All debits are passed by the Incumbent Incharge/ authorized officer.
(b) No unauthorized debits / unusual items observed.
Entries connected with deposit a/c :

- outstanding for more than 2 years stands transferred to Sundries Unclaimed Deposit head on half
yearly basis.
- outstanding for more than 5 years have been transferred to Circle Office as per prescribed
procedure/ guidelines
TOTAL
9 DAILY MONITORING SYSTEM (DMS) & CHECKING OF REPORTS
1
22
Following reports are being generated and checked

- Dayrpt 1/8-List of authorized users.
- Details of manual transactions where value date is less than Trans date. PNBRPT 2/29A.
- Day Book
a) Control Reports (vig User Created Transfer Entries, System Generated Transfer Transactions
and Clearing Journal) prescribed for tallying of vouchers are being generated.
b) Other important reports of PNBRPT, PNBREP, DAYRPT and RAUDIT are generated and checked
regularly. Corrective action is being taken in terms of reports generated and checked.
5
Y
FSI
(a) Daily Monitoring System (DMS) is meticulously implemented in Branch and following Control
reports are generated / monitored / checked daily as prescribed:
(i) Exceptional Transactions Report (EXCPRPT)
(ii) Temporary overdrafts Report (TODRP)
(iii) Outstanding Proxy Posted Transactions (SPTM and MSGOIRP)
(iv) Long Book of Incumbent (PNBRPT 2/19)
(v) UPM CHANGES Reports (AFP for UPR) - Changes made in the profile of Users of the branch.
(vi) GL balance Report (DAYRPT 6/1)
(vii) Report on Intersol TOD granted in CC/OD/SB/CA ac (DAYRPT-2/28)
(viii) Transactions entered/posted by same employee (DAYRPT-2/20)
(ix) Report of Manual Transaction in System only Ac (PNBRPT9/91)
(x) Report on Position of Assets & Liabilities.
(b) All above reports have been filed and stored properly.
a) Products and interest calculation checked as per guidelines.

b) Intt Success & Failure Reports in Deposit A/cs and other Raudit reports are generated, checked
and corrective action is being taken.
c ) Correct provision of intt accrued on deps & adva has been made .
Confirmation/authorization by the Incumbent Incharge/authorized officials obtained on vouchers
relating to Intt Accrued Head, as per guidelines
ZTL
Y
ZTL
TOTAL
10 OPENING OF ACCOUNTS AND KYC NORMS
24
AUDITOR NAME

1
23
(a) Proper AOFs have been obtained in respect of all accounts opened including accounts at SSAs
(Financial inclusion)
(b) AOFs of all a/cs opened are available
on record and kept under proper custody
. (c) AOFs of SSAs are being sent to the base/link branch for verification and opening of
Accounts. (Financial Inclusion)
(d) Required KYC
documents/Photograph of the customer are collected in repect of all SSAs (Financial inclusion)
(e) AOFs accompanied by all supporting papers like
Partnership deed, Memorandum and Article of Association, PNB 984 etc as prescribed.
(f) While opening accounts of Sole-Proprietorship Concern, "Customer Identification Procedure'
guidelines are followed.
(g) In addition to KYC documents of the
Proprietor, any two documents in the name of the firm are being obtain ed as per banki's guidelines.
10
FSI
2
(a) AOF / Forms of ATM/ Debit card/photographs/SS slips are properly filled, attested by authorized
persons/officials with PA numbers/date and are properly filed.
(b). Records for NRE accounts and relative AOFs are kept separately as per RBI directives.
c) Bio metric of the customers is being
captured in
presence of Bank Officer at BCA locations
(a) Self attested recent photograph of the account holder have been obtined
(b) Photographs havee been duly verified by
branch official with PA number.
FSI
4
(a) Proper Photo based ID proof has been obtained.

(b) ID proof document obtained is properly entered in (#) details in CUMM in
the system.
(c) Photograph
on ID proof matches with actual photograph.
(d) Name on ID proof and on
AOF/System is exactly same.
(e) Photo ID Card for BCA has been issued by
the Bank in case of individul BC and jointly in case of BC Agent of Corporate BC by the Bank and BC
(Financial inclusion).
(a) Address proof document has been obtained.

(b) Address proof
document is properly entered in (#) detail in CUMM in the system.
(c) Address on address proof and on AOF/System is exactly
same.
(d) Letter of thanks is sent to new account holders through Regd
Post/Speed Post or through courier & POD is held on record
6
FSI
Y
FSI
6
Independent verification of the address of new a/c holders is done.
(a) ID Proof/address proof are not old and are valid (e.g. copy of telephone bill/electricity bill/bank a/c/
statement.credit card statement held is not more than three months old, Passport/DL expiry date is
not prior to account opening date etc.).
(b) Photocopies of ID proof and address proof have been verified from originals and duly signed by
verifying official with stamp and PA No
(c) Income proof of the depositor has
been obtained (Salary Ceretificate, ITR copy, Audited Balance sheet etc.)
5
FSI
FSI
8
(a) PAN/ Form 60 has been obtained in all applicable accounts and copies of PAN Card duly verified
held on record.
(b) PAN/Form 60 has been recorded in
the field "PAN/GIR No.' under Customer Tax details in 'CUMM' in the system.
(c) In case of Minors account, Form 60/ 61/PAN of guardian has been obtained
ZTL
AUDITOR NAME

9
(a)Occupation/activity/profession/business (specify) (Business nature) of the account holder/s has

been correctly and specifically mentioned on AOF.
(b) Appropriate code of profession/activity/Business
nature of the account holder is selected in the system to ensure that correct Risk categorization of
customers is done.
(c) Correct Risk categorization of customers is being done on the AOF and in the system.
24
ZTL
10
Cheque books in new accounts are not being issued without verification of address
FSI
11
12
(a) Nomination has been obtained in all eligible accounts and properily recorded.
(b) In case minors nomination has been made by
guardian only.
(c) Acknowledgement of nomination is being given to
customer.
(d) Nomination has been properly witnessed (Nomination is to be
witnessed even in case of non availment of nomination facility by depositor).
(a) Beneficial Owner's is being identified in all the eligible category of accounts as per bank's
guidelines.
(b) The Cust ID of Beneficial Owner is created
and/or entered in (P) details in CUMM in the system with relation code as '026'.
13
Cust ID of an exiting customer is used for opening his/jher account and no fresh Cust ID is
created of an existing customer, as per bank's guidelines.
14
(a) Periodical updation of KYC data/information (i.e. obtaining recent photograph, iD proof
& address proof document of the customers whose KYC data is due for updation as per
their AML Risk Category, are obtained and kept on record), is done as per bank's
guidelines.
(b) After periodical updation of KYC data of the customer, ID & address
proof documents are entered in the system and the field 'KYC updation date' is
updated/modified in the (#) details in CUMM in the system.
14
Any other irregularity in observation of KYC norms not covered above
TOTAL
11 CONDUCT & MAINTENANCE OF ACCOUNTS & RECORDS
1
Transactions in newly opened a/cs are monitored/ watched for at least first 6 months as per
guidelines.
Every leaf of First cheque book issued is being marked as New Account on the top
(a) Transactions are monitored as per AML guidelines and Suspicious Transactions, if any, are
reported to KYC-AML Cell, HO for onward submission to FIU-IND.
(b) Whether any Anti Money Laundering (AML)/Combating of
Financing of Terrorism (CFT) non-compliance issue (major or minor) identified by any audit
(internal/concurrent etc.) during the period.
(c) In cae if any
suspicion or any suspicious transaction is attempted by the customer including walk-in-customer is
being reported to KYC-AML Cell, HO for onward submission to FIU-NLD.
(d) Counterfeit Currency Note is reported in a prescribed manner on the date of
detection itself.
Payment is not allowed on withdrawal slip without passbook. If allowed, permission of incumbent is
obtained. & any other irregularity (Refer check list)
NCR-
NCR-
82
3
FSI
3
FSI
a) Cheque book is issued on the basis of request other than on Requisition Slip with BMs/authorized
officers permission.
b) Requests for personalized Cheque Book / IBS / Debit Card are entered & verified on the same day.
(c) Acknowledgements from a/c holders (on PNB 119) are obtained & marked off as prescribed, in
case of Non-personalised cheque books.
(d) Magnifying Glass and Ultra-Violet (UV) Light Source are installed and used on every desk in the
branch dealing with cheque payments / cheques sent for collection / clearing and handling Cash.
5
Y
AUDITOR NAME
(c) Acknowledgements from a/c holders (on PNB 119) are obtained & marked off as prescribed, in
case of Non-personalised cheque
books.
REGULAR
INTERNAL AUDIT BO:
(d) Magnifying Glass and Ultra-Violet (UV) Light Source are installed and used on every desk in the
branch dealing with cheque payments / cheques sent for collection / clearing and handling Cash.
25
FSI
a) Letters are issued to Account Holders (after 5 & 21 months for CA a/cs, after 11 & 21 months for SF
a/cs), in case of a/cs likely to be transferred to Inactive & Inoperative Category respectively, due to
non-operations.
b) Demand deposit accounts not operated for 24 months have been transferred to inoperative others
accounts.
c) Accounts not operated for 10 years and above have been transferred to Inoperative a/cs 10 years
& above.
d) Cash orders older than 6 months are transferred to overdue category.
6
ZTL
Full particulars of a/c holder, cheque book issued, other instructions are entered & regularly updated
into the system and checked/ authorised by the Section Incharge. Record of the customers
instructions etc. kept properly in era files.
Vouchers are handed over to Daftri against proper receipt.
Vouchers are tallied,stitched and signed by the custodians in the voucher register and voucher
register is up to date.
3
FSI
a) Vouchers have been kept under lock and key and proper procedure is followed for handing over
the vouchers to different officials in case of need.
(b) Cash payment Vouchers have been kept in the strong room.
Prescribed safeguards in operation and maintenance of inoperative accounts have been observed.
8
9
10
TOTAL
12 SECURITY FORMS INVENTORY MANAGEMENT
1
Security forms have been kept in a fireproof cabinet / safe in the strong room, under the joint custody
of two officers,
Security forms (including KCC and ATM/ Debit cards) are checked at the time of receipt from Head
Office and entered in the system as per guidelines
Security forms have been segregated in High risk /Low Risk categories,as prescribed
Daily in and out register (PNB-862)/ record in CBS is maintained and control is exercised on security
forms during the day. IMR is generated and checked.
6
ZTL
5
FSI
Y
Y
Y
2
Y
GBPAs of all authorised officials and Banks book of authorised specimen signatures kept in dual
custody and handled by authorised official only and updated regularly
a) Periodical checking of Gold Coins is done as prescribed.

(b) All guidelines related to Gold and Gold Coin Business are followed.
16
Procedural instructions regarding custody / disposal of Inward/Outward Bill and Parcels are observed.
1
Outstandings of unpaid bills is taken down / generated and physical checking of Bills forwarding with
outstandings is done on the basis of prescribed guidelines.
Senders / branchs instructions are being complied with and Inward bills are over detained only with
express authority from the sender branch / party.
Regular follow up is being done for realisation of instruments sent for collection. (Details of
outstandings for more than one month be enclosed).
TOTAL
14 CONDUCT OF GOVERNMENT BUSINESS
1
FSI
TOTAL
13 BILLS FOR COLLECTION, DDS RECEIVABLE AND PARCELS
1
26
In respect of OLTAS for direct taxes, Data & amount is matching ; NIL report is sent when there is no
transaction ; all mandatory fields are filled up correctly like PAN NO. / TAN NO. etc. Also amount is
being remitted to Focal Point and tallied on the same day in OLTAS with remitted challans; Computer
generated CIN number is properly noted and given to the customer in OLTAS.
AUDITOR NAME
26
All govt. dues viz. direct taxes, indirect taxes, PPF, etc. are collected and remitted on the same day by
Intersol and there is no delay.
No default observed in payment of pension/reliefs/arrears maintenance/ updation of Pension Payment

Orders, obtention of life / non-marriage / non-employment certificates and marking payments on
PPOs etc.
TOTAL
8
15 SAFE DEPOSIT VAULT & ARTICLES / DOCUMENTS IN SAFE CUSTODY
1
No irregularity has been observed in obtention and custody of lease-deeds of lockers.
.(a) Locker Module has been implemented in CBS & Manual ledgers are discontinued.
(b) Lockers are being operated & their keys are kept by authorized officials as per norms
(a) Locker holders have been classified Medium & High Risk categories.
(b) Monitoring of operations in lockers is being done and other guidelines are being followed
Record of Rent in arrear has been properly maintained and regular follow up is made for recovery of
overdue rent.
Nomination facility is made available to SDV and locker holders and recorded properly.
(a) Locks of surrendered lockers are interchanged and keys of vacant lockers are checked.
(b) No default observed in compliance of guidelines in breaking open of lockers.
(a) Articles in safe custody are kept and recorded properly as per norms/ guidelines.
(b) Articles in safe custody are being checked as prescribed.
(c) Temporary out register (PNB 167) is maintained for recording movement of securities.
TOTAL
16 CUSTOMER SERVICE
1
(a) Customers are properly attended & their queries are responded promptly.
(b) Time norms for discharging different jobs/services are being followed/adhered.
(c) Customers are given acknowledgement of cheques deposited.
(d) Whether pass books are being updated regularly
(e) Whether separate counter exists for updation of pass books in Metro/Urban Centres .
(f) Whether sufficient number of Pass book printers are available in the branch and printing is legible
and in order.
(g) All necessary Notice Boards (including Comprehensive Notice Board) e.g. time norms, addresses
and telephone number of senior officials and Ombudsman Scheme Service Charges Interest Rates,
Displayof phone number of Helpline etc are displayed prominently in the branch/Sub Service Areas
under Financial Inclusion.
(h) BC Certificate as an
authorised Banks BC has been displayed in SSAs. (Financial Inclusion)
(i) Records of customers enrolled by SSAs are available and Customers contact register is being
maintained. (Financial Inclusion)
a) Branch follows Banks compensation policy e.g., value dating, compensation on lost instruments
etc.
b) Instant credit of outstation / local cheques upto Rs 15000/- is given in terms of Head office
instruction
c) Branch allows interest at prescribed rates for delays in collection of outstation cheques beyond 7 /
10 / 14 days as laid down.
d) Branch has implemented Single Window system as per HO guidelines.
(e) Branch follows extended Business Hours system of the bank.
f) One Window remains functional during lunch hours (wherever applica)
g) Customers are encouraged to avail SMS Alert Facility & such requests are entered in the system
on the same day.
10
AUDITOR NAME

3
(a) Copy of code of commitment to customers is available, staff is aware of its provisions and same
are complied with .
(b) Branch is practicing Bankers fair practice code and staff is aware of Citizens Charter and
sufficient pamphlets and books of the same are available for customers.
(c) BCSBI Code of Commitment to Customers is adhered to and adequate copies are available and
provided to customers.
(d) Customer Service Committee is constituted and functioning at the br, as per guidelines.
Customers/Senior citizens are members of customer service committee, Issues relating to preventive
vigilance are discussed , Minutes are recorded and action points are suitably dealt with/
(e) Customer day is observed on 15th of every month.
(a) Complaint register PNB-640 is maintained and complaints are entered, Communication from
customer is acknowledged .
(b) Prompt action is taken on all complaints and redressal is done to the satisfaction of customers.
(c) Complaints received from CMD Secretariat are redressed within 48 hours
(d) Status of complaints in respect of cashier refusing to accept the cash and directing the customer to
deposit the same at cash deposit machine.
(e) Call Center site ANDROPNB is accessed daily and complaints relating to branch are promptly
redressed.
(f) Names of Grievance redressal officials and contact numbers have been displayed at SSAs and
complaints/feedback received from the SSAs customers are forwarded to Circle Head in time.
(Financial Inclusion)
TOTAL
27
11
III - COMPUTER FUNCTION

1 ENVIRONMENTAL CONTROLS
Item
Risk Parameter
Yes/
Annex-
Wt
No
ure No.
B
Only IT systems are backed up by UPS(except for the minimal support light) and UPS is backed up by
generator or standby UPS depending upon the power supply of the area b) The device battery is
charged/in ready mode for providing service at SSAs. (Financial Inclusion)
Electrical and Data cabling is done in structured manner and not loosely held.
Earth to Neutral voltage is less than 2 and checked at least once in a quarter. (Mention last date of
checking with reading).
Whether all PCs/Printers are regularly cleaned and kept dust free
No.
A
1
TOTAL
2 PHYSICAL & LOGICAL CONTROLS
1
(a) Proper IT inventory details are maintained and regularly updated in register with following details.
PC Date of purchase, Company, Make, Processor, HDD capacity, RAM, Warranty/AMC upto, Price
Printer Date of purchase, Company, Make, Inkjet/Laserjet, Warranty/AMC upto, Price Other Date
of purchase, Hardware type, Company, Make, UPS Capacity, Warranty/AMC upto, Price (b) There is
safe upkeep of Front end devices viz. HHT,
Mobile, PC Kiosk at SSAs. (Financial Inclusion)
.(a) Proper record is maintained in respect of Creation/ Deletion of USER IDs in the user maintenance
register on specific approval of Incumbent Incharge or Departmental Head.
(b) Ceiling of 40:60 for Free and Captive Users is adhered (in case of VLBs / ELBs).
Proper record is maintained for the password of other users changed by the DBA in the register and
same carries approval of the Incumbent/ authorised official.
Adequate segregation of duties is ensured for maker checker concept.

Separate userID used for performing DBA functions, routine financial transactions and compliance
ensured through report dayrpt 2/20 .
DBA of branch ensures enabling and disabling of users, creation and deletion of users, etc on daily
basis and active user list / report dayrpt 1/8 is generated and checked on daily basis by Incumbent Incharge / authorised official.
Risk
12
6
Y
FSI
6
Y
AUDITOR NAME
28
DBA of branch ensures enabling and disabling of users, creation and deletion of users, etc on daily
basis and active user list / report dayrpt 1/8 is generated and checked on daily basis by Incumbent Incharge / authorised official.
Y
FSI
Undertaking to comply with Security Policy as per ITD guidelines is obtained from users and kept on
record.
TOTAL
3 MAINTENANCE & BUSINESS CONTINUITY CONTROLS
1
BCP guidelines are followed in case of link down or non availability of server. Services are rendered
to customers as per BCP guidelines.
Vendor/BFs/BCs are not allowed to perform any routine job/ sensitive jobs etc. in place of DBA/
CTO/Authorised officer and their activities are monitored by an authorised official and Equipment
taken outside banks premises do not contain any information / data. (b) BC Agent is working on
working day as per banks guidelines. (Financial Inclusion)
3
4
6
1
Timely support of hardware vendor is available within 4 hours.

(a).Hardware items are covered under warranty/ AMC.
(b) .A Copy of AMC/Service Level Agreement is held in the Office.
Users are aware of the terms of AMC and the names and contact numbers of AMC
Vendors/helpline number of technology/device provider are known. (Financial Inclusion)
Old data of legacy systems are stored properly. Back up of the same is converted into CD-ROM and
kept in joint custody.
Dedicated PC is kept operational on 24x7 basis for updation under BCP Automated Guidelines of ITD.
No obsolete hardware is lying in branch and the same is disposed off as per ITD guidelines.
TOTAL
4 NETWORKING CONTROLS
2
31
4
4
Y
FSI
2
COMP-
COMP-
25
Network equipment like Router / Switch / Modem are placed in the least accessible area in a mounted
rack under lock and key.
Link Downtime register is maintained and updated regularly
COMP-
COMP-
(a) In case of failure of Primary link (normally Leased line), immediate switch-over to Secondary link
(normally ISDN line) is ensured.
(b) No delay is observed in switch-over back to Primary link, after its restoration.
(c) Bills of Secondary link are paid promptly and their functioning is tested on regular basis.
Internet access is not given to PC/System being utilized for a bank application having critical data.
TOTAL
10
B
5 OPERATIONAL CONTROLS
1
Duties of IT functions have been allotted through office order.
Number of DBAs in the branch are as per sanction / prescribed
a) No unauthorised software/ game etc. is loaded in computers

b) Access to external
media (CDs, DVDs, USB etc.) has been blocked in PCs connected to CBS network
Instructions relating to User Maintenance (creation, deletion, enabling, disabling), Regular Backup
(where required) and Number of Users capable of handling the following activities, are followed:
Government Business
Cash Management Services (CMS)
Depository
SWIFT
Mobile Banking
SMS Alert Facility
POS Terminals
Internet Banking
NEFT/RTGS
AUDITOR NAME

5
5a) Anti virus software is installed on all PCs and is updated.

b) Updated
version of frontend applications have been downloaded at SSAs. (Financial Inclusion)
c) Branch/BC is keeping the PIN/CSP Cards secret to
obviate any possibility of unauthorized use of technology/device. (Financial Inclusion)
The signatures are being captured and authorized in the system on daily basis.
TOTAL
29
COMP-
22
IV - COMPLIANCE FUNCTION
1 STATUS OF INSPECTION REPORTS
Item
Risk Parameter
No.
2
Risk
Yes/
Annex-
Wt
No
ure No.
40
15
AIR dt 5.4.14 was closed on 24.6.2014
(a) Daily / monthly / quarterly audit reports are promptly attended and irregularities are removed
(applicable for under Concurrent Audit).
(b) Observations/irregularities pointed out by the auditors during the course of regular audit (both,
concurrent & non concurrent br) are attended to promptly & spot rectification done (to the extent
possible)
FSI-ZTL, Critical /Very High / High risk/ items are attended on top priority and irregularities are
removed within the stipulated / reasonable time.
15
Irregularities / deficiencies pointed out in Visit Reports of Senior Officers / Security Officer are rectified
promptly.
15
(a) Legal Compliance certificate being submitted and corrective action taken by the branch if
irregularities reported in the certificate.
(b) Quarterly Statement of cheques dishonoured (of Rs.1 crore & above and 3 or more cheques of
Rs.25 lacs to Rs.1 crore per account) for want of sufficient funds is submitted to Circle Office as
prescribed.
(c) Branch is monitoring accounts reported above with frequent instances of dishonor, having
unsatisfactory conduct & borrowal a/cs having liquidity crisis,
10
Co-coordinator in the concurrent audit branch has been designated and working effectively.
TOTAL
2 CRUCIAL RETURNS
COL-
100
Statement register/ calendar of statements is properly maintained
Control returns are generated & checked. Wherever required, the same are submitted timely to
controlling office.
10
Y
Y
FSI
3
4
Queries related to control & other returns are promptly attended/replied.

Other returns including returns sent to RBI / Income Tax Office and other Statutory returns are
checked submitted timely as prescribed.
10
(a) Proper record of duly signed copies of statements are maintained.

(b) List of pending statements is available.
MMC is correctly compiled and submitted on time.Queries of CO on MMC are responded promptly.
10
TOTAL
40
3 COMMUNICATION AND RESPONSE

1
Registers for Ordinary/Registered/Courier dak/telegram are maintained as prescribed.
2
3
Courier dak is entered in the register by branch staff only.

Dak receipt/disposal register is maintained and its weekly outstanding is taken and checked regularly.
4
5
Bills, DDs and other documents are delivered to the Officer Incharge with the initials in the Dak
Register.
(a) Correspondence from Public/RBI/HO/CO is attended promptly.

(b) Email is opened and correspondence generated on daily basis and attended prompted.
10
AUDITOR NAME

6
Separate files for Documents and Correspondence are maintained in Borrowal Accounts.
Correspondence is filed methodically, files are paged properly and the standard of correspondence is
satisfactory.
TOTAL
30
5
40
4 REGULATORY COMPLIANCE
There is no violation of Govt. / RBI Guidelines / Directives. (in case instances of violations are noticed
and the same are not covered elsewhere under any parameter, the details be enlisted in an
Annexure)
Income-tax, Statutory Returns viz TDS on salary, rent, interest etc. are prepared and submitted in
time.
a) Ghosh / Jilani Committee recommendations relating to frauds / mal-practices are complied with.
b) Mitra committee recommendations (on legal aspects of Bank Frauds -legal compliance certificate)
are complied
(a) In case of fraud ,Fraud Proforma is submitted as per guidelines within 2 days on FMR-1.
(b) FIR has been lodged in all fraud cases, as per banks guidelines (Present status be given).
Raj Basha (Official Language) Policy is implemented as per guidelines
TOTAL
20
V - BRANCH MANAGEMENT FUNCTION - (A. GENR
1 JOB KNOWLEDGE OF STAFF

Item
Risk Parameter
No.
A
1
B
(a) The staff, particularly in loans and foreign exchange deptt., (including in-charge) have adequate/
requisite knowledge & experience.
(b) The staff is adequately trained and equipped with knowledge of CBS/computer system and other
new concepts & services.
(a) Whether conscious efforts are made to upgrade the knowledge and skill of staff.
(b) Whether staff nominated for training is invariably relieved for participation.
TOTAL
2 UP-KEEP OF BRANCH PREMISES
1
(a) Sign boards/indicator boards are installed/displayed in the branch as prescribed.

b) Display of Signage in SSAs as approved by
Bank.
ure No.
i) All SFF items including computers and peripherals are marked with serial numbers and Physical
checking is done with SFF records periodically.
ii) Provisions like box, almirah for safe upkeep of finger print canner/Device etc. and other
stationary/registers are available at BC location. (Financial Inclusion)
BM-
BM-
Old and unserviceable items have been disposed off, as per guidelines.
(a) Premises bear a good ambience:

(b) Whether branch is white washed/painted periodically. Last date of white wash
(c).General cleanliness of branch premises is ensured.
(d) Proper lighting & sitting arrangement is ensured..
(e) Facilities like drinking water is available for customers.
(f) Area norms of marking 35% area with a minimum width of 10 feet for customerss lounge are
ensured.
Annex-
No
Yes/
Wt
Risk
The lease deed/ rent deed of premises is not due for renewal in near future or otherwise requisite
steps have been taken to get it renewed in time. Due date of renewal of lease deed
(a) The current cum old record register is maintained,
(b) Old record requiring destruction is segregated as prescribed.
(c) Old record has been destroyed as per laid down procedure.
(d) Date of last destruction
TOTAL
BM-
BM-
22
AUDITOR NAME
31
3 EXPENDITURES
1
Expenditures are incurred under various heads within vested powers and proper record thereof is
maintained, as prescribed.
The prescribed crucial statements including QAC are submitted to CO as per guidelines
.(a) No other expenditure has been debited to water and electricity charges /Law charges/ TA Bill
except payment of bills related to these heads only
(b) All expenditure vouchers have been debited to correct heads.
Excess expenditure, if any, has been got confirmed from the competent authority
Prescribed procedure has been adopted for making purchases/ expenditures.
TOTAL
4 PUNCTUALITY / DISCIPLINE
1
No irregularity observed in timely opening of branch and prescribed public hours are observed.
Staff members mark their presence 15 minutes before the working hours of the branch and do not
leave office before time.
Leave record is properly maintained in HRMS and there is no unauthorized absence.
4
5
6
10
3
Sub-staff is attending the office in proper uniform.

Movement Register, Deviations Register, and Branch Document Register, are maintained properly.
Discipline is maintained to ensure prompt / good customer service.
TOTAL
5 ROTATION OF DUTIES & PLACEMENT OF STAFF
1
Duty sheet (with complete detail of duties) is implemented through office order and the duties have
been assigned covering all aspects of CBS environment like maker checker, separate IDs for DBA
functions and financial transactions etc. Branch maintains proper record of duty sheets.
a) Duties of all staff members are being rotated at prescribed intervals and staff members are
performing their assigned duties.
b) Mandatory availment of leave by staff is complied with. Required no. of BCAs for base branch, as
per SSAs mapping are actually functional (Financial Inclusion)
16
FSI
The services of Customer Care Officer (CCO) is being utilised strictly as per duty sheet designed by
H.O.
(a) Relations between Incumbent and second man are cordial.

(b) Relations between managerial and workmen staff are cordial.
Periodic meetings of staff are held to discuss various issues and for finding solutions to different
problems, staff members are involved for improving customer service and achievement of budgets of
deposits / advances / profit / recovery / reduction of NPAs/ compromise etc.
TOTAL
6 HRMS
1
(a). HRMS activities are being handled by authorized staff member(s) / officer(s) only and the Pass
Word is not compromised.
(b) All day to day activities are being performed by the branch in terms of HRDD HO circulars. (HRDD
Cir 508 / 14.01.09)
(c). Monthly certificate of Incumbent for having paid the salary as per HRMS is invariably held on
record.
(a) Attendance is marked in HRMS within 30 minutes from schedule working hours by the incumbent.
(b) Leave applications are duly sanctioned, entered in Leave Register through HRMS on day to day
basis and filed properly.
12
AUDITOR NAME

3
32
a) All employee related expenditures are entered in the HRMS, as prescribed.

b) Whether following HRMS reports are being generated to check discrepancies:
1. Monthly absence exception report
2. Officiating exception report
3. Expenditure reports of Newspaper reimbursement, Petrol Reimbursement to Scale-IV & above
officials, Conveyance/petrol reimbursement, Residential phone reimbursement, Washing allowance
reimbursement
TOTAL
12
V - BRANCH MANAGEMENT FUNCTION - B.SECU
1 SECURITY INFRASTRUCTURE (LOCATION / PREMISES)

Item
Risk Parameter
No.
A
1
B
Branch is located in safe area.
Yes/
Annex-
Wt
C
No
D
ure No.
E
Collapsible gate and shutters are provided on all entrances and main entrance entry is restricted by
channel gate or turnstile gate.
Windows/ventilators etc. have strong grills/iron bars.
Branch has RCC (Reinforcement Cement Concrete) strong room. or Branch has safe room and safe
is embedded in RCC walls
a) Branch has separate Locker room. Cash Safe or Locker Room are segregated by wall partition.
(b) Whether Cash Safe is as per latest specification
BMS-
BMS-
Risk
Branch has proper Cashier Cabin, covered with glass/ wire mesh and automatic night latch.
TOTAL
2 SECURITY MANPOWER & EQUIPMENTS
1
20
Gun Licensee is renewed on due date in the name of Incumbent In-charge and names of guard/s are
entered as retainers.
Next renewal is due on
a) Gun History sheet has been maintained to ascertain the firing/test firing record.
Last test firing done on
(b) Servicing of guns got done within a year. Last service done on
(c) Cartridges have been replaced after expiry.
Last date of replacement
(a) The security alarm system is installed and fully functional.

(b) If.anti burglary devices are installed with night mode facility, it is fully functional.
If integrated alarm system is installed, it is fully functional.
(c) Operational guidelines are being followed meticulously
OR
CCTV (wherever applicable) installed / functional and recording for 30 days is carried.
Time lock wherever installed is functional and handling of time lock keys is as per banks guidelines.
Auto dialer (wherever applicable) is installed and functional.
Armed-guards are posted in the branch, if sanctioned and performance of duties of armed guards is
satisfactory
TOTAL
3 SECURITY PROCEDURE
1
2
3
4
Branch is opening and closing are as per banks guidelines

i) Branch is being visited by an officer on Sundays and holidays and record of such visits is being
maintained.
ii) Branch Officials are visiting BC location as per
specified periodicity. Visiters/Bank Officials visit register is being maintained for SSAs. (Financial
Inclusion)
Branch premises is not being used for any unauthorized activity.
a) Handling / control of strong room keys is as per guidelines.
(b) Procedure adopted for withdrawal of cash from strong room is as per guidelines.
23
3
AUDITOR NAME

5
There are no outstanding observations / irregularities as per Circles Security Officer (CSO) Report
TOTAL
4 FIRE SAFETY
3
Electric load is as per sanction and condition of electrical wiring and accessories appropriate
Proper storage system exists for Record and Stationary is stored properly to avoid fire hazard.
Fire fighting system i.e. proper fire extinguishers including Gas based are available at the branch and
special attention is paid for their maintenance.
Next refilling is due on
Fire alarm system with adequate number of smoke detectors is functional, wherever installed
TOTAL
33
2
12
4
BMS-
BMS-
BMS-
BMS-
15
AUDITOR NAME
34
SK - CREDIT FUNCTION
Annex-
Deviation
Risk
ure No.
Scor
12
33
10
12
12
AUDITOR NAME
35
69
AUDITOR NAME
36
HARGE
42
53
AUDITOR NAME
37
36
OW UP
12
AUDITOR NAME

1
30
30
38
131
HER OBLIGATIONS
AUDITOR NAME
39
10
1
14
24
30
18
96
AUDITOR NAME
12
12
40
30
14
CREDIT FUNCTION
Annexure No.
Deviation
F
Risk
S
Score
AUDITOR NAME
41
12
12
20
AUDITOR NAME
42
PREST ACCOUNT
1
12
1
AUDITOR NAME

1
43
24
AUDITOR NAME
10
44
AUDITOR NAME
42
45
124
NTS & RECORDS

1
AUDITOR NAME
REGULAR INTERNAL1AUDIT5 BO:
46
26
EMENT
1
16
BLE AND PARCELS

1
AUDITOR NAME

1
47
CUMENTS IN SAFE CUSTODY

1
10
AUDITOR NAME
48
11
MPUTER FUNCTION
Annex-
Deviation
Risk
ure No.
Score
12
AUDITOR NAME

1
49
31
Y CONTROLS
15
37
F
10
18
18
48
E
AUDITOR NAME
15
50
34
MPLIANCE FUNCTION
Annexure No.
Deviation
Risk
Score
200
15
15
15
10
260
1
10
10
10
40
1
10
AUDITOR NAME

1
51
40
1
20
MENT FUNCTION - (A. GENRAL)

Annex-
Deviation
Risk
ure No.
Score
25
10
50
18
108
AUDITOR NAME
52
10
1
16
F STAFF
1
12
AUDITOR NAME
53
12
MENT FUNCTION - B.SECURITY
N / PREMISES)
Annexure No.
E
Deviation
F
F
V
G
Risk
S
H
Score
18
18
50
1
23
1
AUDITOR NAME

1
54
12
S
24
35
10
40
10
20
119
AUDITOR NAME
31
FSI INDEX REPORT

Risk Parameter
Max. Risk
Score of ZTL/
FSI Items
Appl. Risk
Score
Sl. Number of Parameter as per

RBIA Format relating to ZTL/FSI
Items (only those items to be
indicated, where Irregularities are
observed)
Out of Col. 4
ZTL Items
(1)
(4)
Other FSI
Items
(2)
(3)
(5)
Exercise of loaning Power
60
60
Pre sanction Appraisal
200
200
Documentation & Creation of

Charge
40
40
Mortgages
120
120
Post Sanction Follow up
160
160
Bills Purchased
40
40
Balancing
100
100
Cash Management
50
50
Remittance in Transit
50
50
Bankers Account and Clearing

Imprest Account
110
110
Suspense Account
40
40
Sundry Account
20
20
Checking of Reports and Morning

Checking
170
170
Opening of Accounts and KYC

Norms
540
540
Conduct & Maintenance of

Accounts and Records
200
Security Forms Inventory

Management
2, 3
0 /1
0 /1
2
0
0 /2
1 /1
0 /1
0 /2
0 /2
200
0 /1
130
130
0 /1
Physical & Logical Control
120
120
Maintenance & Business continuity

Control
40
40
Submission of Crucial Returns
100
100
Rotation of Duties & Placement of

Staff
50
50
2340
2340
TOTAL
% age Score
291889650.xlsx
Upto 30 %
, ,
1 /12
> 30 % - 50 %
AUDITOR NAME
> 50%
32
FSI Category
Low
Overall FSI Category :
291889650.xlsx
Medium
High
Low
AUDITOR NAME
33
FSI INDEX REPORT

Out of Col. 4
Other FSI
Items
Sum Total of FSI Index

Their
(%age
Deviation
score)
Score (i.e. Col.
(col.
9 of RBIA
6x100)
Format)
col.3
(5)
FSI Cate-gory
(6)
(7)
(8)
0.0
Low
/4
22
11.0
Low
/1
0.0
Low
0.0
Low
/2
12
7.5
Low
/1
0.0
Low
/2
0.0
Low
/2
0.0
Low
/1
0.0
Low
/2
0.0
Low
/2
0.0
Low
/1
0.0
Low
/1
0.0
Low
/7
0.0
Low
/4
0.0
Low
/2
0.0
Low
/2
0.0
Low
/1
0.0
Low
/1
0.0
Low
/1
0.0
Low
/37
34
1.5
Low
> 50%
291889650.xlsx
AUDITOR NAME
34
High
291889650.xlsx
AUDITOR NAME
32
OVERALL RISK
(Aggregation of Business Risk and Control Risk)
On the basis of summary score-sheets of Business Risk and Control Risk, Risk category of the branch under Bu
Control Risk is as under:Particulars
Maximum Marks
Applicable Mark
Marks Obtained
Risk score
(Marks
Obtained as %age of
Risk Category
Direction of Risk*
Business Risk
1000
1000
162
16.2
LOW
Control Risk
1000
972
167
17.18
LOW
Business Risk
Sr.No
1
2
3
Risk Score
UP To 30%
>30% TO 60%
MORE THAN 60%
Control Risk
Risk category
LOW RISK
MEDIUM RISK
HIGH RISK
Risk Score
UP To 30%
>30% TO 50%
MORE THAN 50%
Risk Matrix: Overall Risk Category of the Branch through combination of Business Risk & Control Risk is as under:
H
M
L
BUSINESS RISK
H
M
L
L
VH
H
M
M
EH
VH
H
H
CONTROL RISK
Overall Risk of Branch
LOW
Overall Direction of Risk*
*Direction of Risk (viz. Stable /Decreasing /Increasing ) to be determined by ZAO under Business Risk, Cont
Overall Risk through comparison of % Risk Score under previous & current Inspection
Previ. Inspection
Applicable
Marks
Marks
Obtained
Curr. Inspection
% Risk
Score
Applicable
Marks
Marks
Obtained
BUSINESS RISK
291889650.xlsx
Surinder Malhotra (Int. Sr.Auditor)
33
CONTROL RISK
OVERALL RISK
291889650.xlsx
34
sk)
y of the branch under Business &

Control Risk
1000
972
167
17.18
LOW
Control Risk
Risk category
LOW RISK
MEDIUM RISK
HIGH RISK
Risk is as under:
der Business Risk, Control Risk &
Inspection
% Risk
Score
Direction of
Risk () ()
()
291889650.xlsx
35
291889650.xlsx
103
CREDIT FUNCTIONS
1) Total no. of loan accounts is
with aggregate of Rs.

lac.
(Excluding staff loans and loans against deposit etc.)
2) Out of which NPA a/c are
with Rs.
lac.
3) The advances (excluding staff loans and loans against dep.etc.) increased by Rs. ______ lac i.e. _____%.
1.
a)
b)
c)
d)
2
a)
b)
c)
d)
e)
f)
3.
a)
b)
c)
d)
e)
f)
g)
4
a)
b)
291889650.xlsx
104
c)
d)
e)
f)
g)
h)
i)
j)
k)
5.
a)
b)
c)
6
a)
b)
c)
7
a)
b)
c)
d)
e)
8
a)
b)
c)
d)
e)
9
a)
291889650.xlsx
105
b)
c)
291889650.xlsx
106
NON-CREDIT FUNCTIONS
1
The house-keeping of the branch has improved / deteriorated as compared to previous Insp R
2 Daily Balance Register is Register is properly maintained / not maintained.
3 Morning checking is being done / not done.
4 AML/KYC norms are being followed/not followed
1
a)
b)
c)
2
a)
b)
c)
d)
3
a)
b)
4
a)
b)
c)
5
a)
b)
c)
d)
6
a)
b)
c)
d)
291889650.xlsx
107
7
a)
b)
c)
d)
e)
8
a)
b)
9
a)
b)
c)
d)
10
a)
b)
c)
d)
e)
f)
g)
h)
11
a)
b)
c)
d)
e)
12
a)
b)
c)
d)
291889650.xlsx
108
13
a)
b)
c)
14
a)
b)
c)
15
a)
b)
c)
d)
e)
16
a)
b)
c)
COMPUTER FUNCTIONS
1
a)
b)
c)
a)
b)
c)
d)
3
a)
b)
c)
d)
291889650.xlsx
109
4
a)
b)
c)
d)
e)
f)
5
a)
b)
c)
6
a)
b)
c)
d)
e)
f)
g)
h)
COMPLIANCE FUNCTIONS
1
a)
b)
c)
d)
2
a)
b)
c)
d)
e)
291889650.xlsx
110
3
a)
b)
c)
d)
4
a)
b)
c)
d)
5
a)
b)
c)
BRANCH MANAGEMENT (GENERAL)

1
a)
b)
c)
2
a)
b)
c)
d)
3
a)
b)
4
a)
b)
c)
d)
e)
5
a)
b)
c)
291889650.xlsx
111
BRANCH MANAGEMENT (SECURITY)

1
a)
b)
c)
d)
e)
2
a)
b)
3
a)
b)
c)
4
a)
b)
c)
d)
5
a)
b)
c)
d)
291889650.xlsx
112
CREDIT FUNCTIONS
al no. of loan accounts is

with aggregate of Rs.
lac.
(Excluding staff loans and loans against deposit etc.)
t of which NPA a/c are
with Rs.
lac.
e advances (excluding staff loans and loans against dep.etc.) increased by Rs. ______ lac i.e. _____%.
EXERCISE OF LOANING POWERS
Loaning power exceeded by Rs.
Lac in
a/cs.
Overdrawings allowed beyond discretionary powers to the tune of Rs.____ in __________ accounts
Clean overdrafts have been allowed in ____________ accounts exceeding vested
violation of HO guidelines.
Any other
Responsible: S/Sh _______________________ Desi _____________
PRE-SANCTION APPRAISAL
KYC norms not adhered to in ______ accounts with outstanding of Rs._______ Lac.
powers / in
Genuineness/non encumbrance of title deeds not checked in

accounts with outstanding of Rs.
Lacs.
Proper scrutiny of financial data and assessment of PBF not done in _______ accounts.
CRs of borrowers/guarantors not compiled in _______ accounts.
Scrutiny of past conduct of a/cs of borrowers/guarantors not done in ________ a/cs.
Any other
DOCUMENTATION AND CREATION OF CHARGE
All necessary documents have not been obtained / executed properly in
a/cs with outstanding of
Rs.
Lacs.
Equitable / Regular mortgage of IPs have not been created as per norms in _____ accounts with
outstanding of Rs.________Lacs and related papers, title deeds have not been obtained and filed
properly in _____ accounts with outstanding of Rs._________Lac.
Mutation of charge not done in
Lac.
Banks charge not registered with Registrar of Companies within stipulated time in ________
accounts with outstanding of Rs.___________Lacs.
Consent clause in terms of CIBIL not obtained in _____ a/cs with o/s of Rs.______ Lacs
Joint registration in vehicle loans not done in
a/cs with o/s of Rs.
Lacs.
Any other
POST-SANCTION FOLLOW UP
Important terms and conditions of sanction not complied in
a/cs with outstanding of Rs.
Lacs.
Working capital / limit against IPs have not been renewed in
Lacs.
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CRs have not been renewed in
Lacs.
Sales proceeds have not been routed in

Lacs.
End-use is not verified in
Lacs.
Stocks / securities not being checked as per sanction / guidelines in ________ accounts with
outstanding of Rs.___________Lacs.
Insurance is not available in
Lacs.
Limitation is not available in
Lacs.
Recovery % as at _________ is only ________%, which is not satisfactory.

Prompt action is taken / not taken in case of persisting irregular accounts/potential NPAs.
Any other
ACCEPTANCE, ENDORSEMENT AND OTHER OBLIGATIONS
LGs / LCs not issued as per guidelines in _____ accounts with outstanding of Rs._______.
LCs opened despite two consecutive devolvements in _____ accounts with outstanding of
Rs.________ Lacs without permission of competent authority.
Any other
BILLS PURCHASED / DISCOUNTED
Irregularities observed in ______bills purchased/discounted of Rs._______.
_________IDDs over detained of Rs._______without senders consent.
Any other
FOREX CREDIT
Irregularities observed in ___ export bills purchased/discounted of Rs._____.
Irregularities observed in ______import bills of Rs._______.
Record of forex rates received from FEO / SPMO and reportings to them not maintained in
_______ cases.
Other irregularities observed in forex business in ____ cases of Rs._____
Any other
NPA MANAGEMENT
Irregularities observed in NPA identification in
a/cs of Rs.
Lacs.
There is erosion in securities charged to the Bank in _______ NPA a/cs.
NPA accounts have increased/decreased by Rs._________ Lacs (______% of NPA to total
advances ___________).
Reduction of NPA budget achieved/not achieved.
Any other
OTHER OBSERVATIONS
SRM records / vital details not properly entered and updated in
a/cs.
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Guidelines in respect of exposure to sensitive sector not observed.
Any other
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NON-CREDIT FUNCTIONS
The house-keeping of the branch has improved / deteriorated as compared to previous Insp Rep.
Daily Balance Register is Register is properly maintained / not maintained.
Morning checking is being done / not done.
AML/KYC norms are being followed/not followed

BALANCING
The balances of _______General ledger heads are not tallied since ________.
O/s of overdue term deposits, RD etc. not reconciled since _________.
Any other
CASH MANAGEMENT
Cash in hand as on date of inspection is checked physically and it tallies with Cash Memo Register.
Shortage of cash, security forms, traveller cheques found during inspection is given hereunder:Clean note policy is not being observed.
Any other
REMITTANCE IN TRANSIT
Prescribed safeguards not observed in remittance of cash.
Any other
BANKER'S ACCOUNT AND CLEARING IMPREST ACCOUNT
Clearing Imprest a/c entries are not tallied/reconciled since ________.
Banker account entries are not tallied / reconciled since _______.
Any other
SUSPENSE ACCOUNT
46 entries of adjustable nature aggregating Rs.
are outstanding in Suspense A/c
over 15 days without proper follow up for their adjustment.
________ unauthorised debits of Rs.____________ observed.
_____ proxy accounts entries of Rs._______ outstanding since _______.
Any other
SUNDRIES ACCOUNT
Proper follow-up is not being made for adjustment of entries.
increased/decreased by
entries of Rs.
.
Original vouchers of outstanding entries kept/not kept in separate file.
_____ proxy accounts entries of Rs._______ outstanding since _______.
Outstanding
entries
Any other
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INWARD REMITTANCES AND IMPREST ACCOUNTS
Proper follow-up is not being made for adjustment of
increased/decreased by _______ entries of Rs.___________.
entries.
Outstanding
entries
Imprest accounts of extension counters are not tallied/reconciled since ___

Accounts of administrative offices are not tallied / reconciled since _______.
Proper follow-up of missing/repeated serial numbers of Drafts/TPOs not done.
Any other
OUTWARD REMITTANCES
Guidelines regarding punching of drafts and affixing of cello-tapes on Drafts/ TPOs/FDRs not done.
Any other
CHECKING OF REPORTS / REGISTERS
All print-outs / records are checked / not checked and signed by authorised officer.
Checking of 09 Reports (under Daily Monitoring System) is not done on _____ days.
Provision on deposits is short by Rs._________.
Any other
OPENING OF DEPOSIT A/CS WITH KYC NORMS
Total number of accounts opened since last IR
KYC norms not observed in
accounts.
AOFs not held in
accounts.
Introduction not obtained in __________ accounts.
Independent verification of address not done in _______ accounts.
Form 60 / 61 not obtained in ________ accounts.
Photographs / signatures not uploaded in the system in ______ accounts.
Any other
CONDUCT & MAINTENANCE OF ACCOUNTS & RECORDS
Anti-money Laundering guidelines are not being followed.
PNB-119 not obtained in __________ cases.
______ accounts are not transferred to Inoperative category.
____ no. of vouchers not tallied, stitched and signed by custodian in Voucher Register.
Any other
SECURITY FORMS INVENTORY MANAGEMENT
Security forms not checked on receipt from Printing & Stationery Deptt.
Monthly checking of security forms not done since ____________.
Daily In and Out Register/computer record (PNB 862) not maintained and checked.
Any other
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BILLS FOR COLLECTION, DDs RECEIVABLE AND PARCELS
Follow-up of overdue outstanding bills not done.
_________IDBC over detained of Rs._______ without senders consent.
Any other
CONDUCT OF GOVT. BUSINESS
The data is not tallied and amount is not being remitted to Focal point on the same day.
_______ life certificates not obtained in Pension accounts.
Any other
SAFE DEPOSIT VAULT & ARTICLES / DOCUMENTS IN SAFE CUSTODY
Rent on Lockers overdue Rs.________.
_______ lease deeds of lockers not available.
Locks are not changed in surrendered lockers as prescribed.
Operations in ______ lockers allowed where rent is in arrear.
Any other
CUSTOMER SERVICE
Complaints are not redressed within reasonable time.
Time norms for discharging different jobs not followed.
Any other
COMPUTER FUNCTIONS
ENVIRONMENTAL CONTROLS
Location of computers is not safe and free from hazards like water seepage, fire etc.
UPS is used for other utilities also and not only for computer system.
Air conditioning, ventilation and humidity controls are not in place for Servers/ critical
equipments/ATM/UPS etc.
PHYSICAL CONTROLS
Proper record of creation/deletion of User IDs not maintained.
PCs/Printers are not regularly cleaned and covered when not in use.
Critical equipments (router/switch/hub) are not placed in least accessible area under lock and key.
Any other
PASSWORD MANAGEMENT
Separate User ID is not used for performing DBA functions & routine financial transactions.
Secrecy of Password is not maintained.
Password of System Administrator is not kept under sealed cover / dual custody.
Any other
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MAINTENANCE & BUSINESS CONTINUITY CONTROLS

Vendor is allowed/not allowed to perform routine jobs & his activities are not monitored.
Copy of AMC / SLA is not held.
BCP guidelines are not followed properly.
Old data not stored properly.
Fall back report on hard disk is not taken, as prescribed.
Any other
NETWORKING CONTROLS
Responsibility and liability of network vendors is not defined in AMC.
Internet access is given/ not given to PCs / system having critical data.
Any other
OPERATIONAL CONTROLS
Duties of IT functions have not been allotted through Office Order.
Control reports like exceptional transactions, audit trail, GL affected balances etc. are not being
generated and scrutinized by the appropriate officials.
Reports of Non-financial transactions e.g. limit enhancement / reduction, DP maintenance etc. are
not generated and checked.
DBA of Branch does not ensure enabling/disabling and creation/deletion of users on daily basis.
Interest success and failure reports are not generated / checked.
Controls in respect of Tele Banking, Remote access, SWIFT, SFMS, RTGS etc. are not being
exercised.
Prescribed registers e.g. Checksum register, Machine breakdown register, Media stock movement
register etc. are not being maintained & checked.
Any other
COMPLIANCE FUNCTIONS
CLOSURE OF PREVIOUS IR
The previous inspection report dated ___________ not closed within stipulated time.
Daily / monthly / quarterly audit reports are not attended to.
Legal Compliance Certificate not submitted since _________.
Any other
SUBMISSION OF CRUCIAL RETURNS
Statement Register for Control returns not maintained.
Control returns, namely __________________ not submitted in time.
TDS return not properly prepared and submitted in time.
MMC not correctly compiled and submitted in time.
Any other
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119
COMMUNICATION AND RESPONSE
Despatch register is not properly maintained.
Dak receipt and disposal register is not properly maintained.
Correspondence from HO/ZO/RO not attended to promptly.
Any other
REDRESSAL OF COMPLAINTS
Customer Service Committees are not constituted and functioning.
Complaint register is not maintained.
Complaints are not redressed to the satisfaction of customers in time.
Any other
REGULATORY COMPLIANCE
There are violations of statutory guidelines/directives.
Ghosh/Jilani/Mitra Committee guidelines not complied with.
Any other
BRANCH MANAGEMENT (GENERAL)

JOB KNOWLEDGE OF STAFF
Staff, especially on loans seat, does not have requisite/adequate knowledge.
Staff is not adequately trained and does not have knowledge of computers system.
Any other
UP-KEEP OF BRANCH PREMISES
SFF items are not serially marked & unserviceable items not disposed off.
Ambience not good and cleanliness not maintained.
Lease-deed not available / overdue for renewal.
Any other
EXPENDITURES
Financial powers have been exceeded/confirmation not obtained in various heads as under:
a.
__________________________
Any other
PUNCTUALITY / DISCIPLINE
Branch is not opened in time and prescribed public hours not observed.
Staff members are attending office late and leaving early.
Leave record is not properly maintained.
Prompt/good customer service not ensured.
Any other
ROTATION OF DUTIES & PLACEMENT OF STAFF
Rotation of duties not done as prescribed.
Staff members are not involved for improving customer service and achievement of budgets.
Any other
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BRANCH MANAGEMENT (SECURITY)

SECURITY INFRASTRUCTURE
Collapsible gate and shutters are not provided on all entrances.
Windows/ventilators etc. do not have strong grills/iron bars
Branch safe is not embedded in RCC walls
Cash safe and locker room are not segregated by wall partition.
Any other
SECURITY MANPOWER
Performance of duties of armed guards is not satisfactory
Any other
SECURITY EQUIPMENTS
Gun License is not renewed on due date in the name of IncumbentIncharge as retainer.
The security alarm system not working.
Any other
SECURITY PROCEDURE
Branch is not opening and closing as per banks guidelines
Handling/control of strong room keys is not as per guidelines.
Procedure adopted for withdrawal of cash from strong room is not as per guidelines.
Any other
FIRE SAFETY
Electric load is not as per sanction and condition of electrical wiring and accessories is not
appropriate.
Proper storage system does not exist for record and stationery.
Adequate fire fighting system is not available at the branch.
Any other
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%.
Annx No
CR-
CR-
CR-
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CR-
CRCR-
CRCRCR-
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124
sp Rep.
NCR-
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126
COMP-
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COMP-
COL-
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BM-
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BMS-
BMSBMSBMS-
291889650.xlsx
1. Identification of Potential Risks :
2. Comments on Concentration Risk in respect of:
b) Borrower (with largest Exposure) :
c) Depositor (with highest Deposit) :
3. Suggestions for Mitigation of High & Very High Risks
4. Suggestions for Management :
AUDITOR
SWOT ANALYSIS
1. STRENGTH (POSITIVE ASPECTS OF THE BRANCH) :
2. WEAKNESSES (NEGATIVE ASPECTS OF THE BRANCH) :
3. OPPORTUNITIES (POTENTIALS AVAILABLE TO THE BRANCH) :
4. THREATS (MARKET CHALLENGES FROM COMPETITORS) :
AUDITOR
BUSINESS RISK
CHECK-LIST
The check-list for different areas is given below. The lists are illustrative and not exhaustive. The
lists have been provided to enable the inspecting official to assess risk category and allocating
marks against these items. Wherever necessary, the assessments made as per the check-lists
are to be substantiated with facts & figures.
2.10 Outsourcing / Other Service Providers
1. Whether only those services/activities have been outsourced which have been
prescribed/allowed by the Bank/Competent Authority?
YES/NO
2. Whether credibility and capability of outsourced agency has been ensured? YES/NO
3. Whether a proper watch and control is exercised on outsourced activity? YES/NO
4. Whether safeguards have been taken against misuse of Bank's data/information
by the outsourced agency?
YES/NO
5. Whether over-dependence on outsourced agency has been avoided and an
alternative plan is in place?
YES/NO
6. Whether the database is not exposed to AMC vendor during maintenance/repair
of the system?
YES/NO
7. Whether in case of outsourcing of Canteen services in Branch, police verification
of the Contractor and his staff got done/independent verification of antecedents of
Contractor done?
YES/NO
8. Whether in case of outsourcing of despatch of outward Dak through Courier,
access allowed only to authorised employees of the company with proper
identification, who are not permitted to enter Dak?
YES/NO
9. In case of outsourcing of Concurrent Audit function, the guidelines prescribed by
I&AD, HO from time to time are adhered.
YES/No
3.14 Reduction in Controllable Expenses
1. Whether expenditures are incurred under various heads within vested powers? YES/NO
2. Whether proper record of expenditure under various heads maintained? YES/NO
3. Whether austerity measures put in place and conscious efforts made to control
avoidable expenditure?
YES/NO
4. Whether proper control is exercised for expenditure in respect of Stationery items
purchased locally as well as TA bill & local conveyance expenditure?
YES/NO
5. Whether it is ensured that only the required lights, fans etc. are kept on during
non-public dealing hours?
YES/NO
6. Whether the prescribed expenditure statements submitted timely to Controlling
Office?
YES/NO
37 RBIA FORMAT- Non-Specialized Branches (version 2.03-Revised_Final)
CONTROL RISK
CHECK-LIST
I. CREDIT FUNCTIONS
The check-lists for different areas are given below. The lists are illustrative and not exhaustive. The
have been provided to enable the inspecting official to assess risk category and allocating marks a
these items. The irregularities observed as per the check-lists are to be covered under the annexur
enclosed for that item.
2. 7 Pre Sanction Appraisal
1. Prescribed guidelines relating to the score model PNB SCORE SME have been complied with, In
terms of MSME Division Circular no. 12 dated 20.07.2011.
2. Prescribed guidelines related to assigning the Score card Id obtained from PNB SCORE
MODELS, in Free Text 6 ( have been mandatory) field in V-MIS Details in terms of ITD/CBS Cir.
No. 92/2011 dated 31.10.2011, 96/11 dated 03.12.2011 & 39/2012 dated 12.07.2012 and MSME
Division circular No.05/2012 dated 02.05.2012 have been complied with.
3. ITD has also customized the three monitoring reports in the system (vide circular no. ITD/CBS Cir
No. 39/12 & 53/12for the existing accounts viz.
i) PNB RPT -3/74a: list of SME loan account with bank score card id in free_text_6.
ii) PNB RPT- 3/74b: list of SME loan account with invalid score card id in free_text_6.
iii) PNB RPT- 3/74c: list of SME loan account with valid score card id in free_text_6.
5.1 Terms and conditions of sanction
1. Prescribed rate of interest has been charged.
2. Prescribed margin has been obtained before disbursal of the advance.
3. Give specific details of terms & conditions of sanction not complied with.
5.9 End use verification
1. End-use has been physically verified.
2. Proof of purchase of security held on record.
3. Payment has been made directly to supplier of goods.
4. Securities have been purchased.
5. Securities were initially purchased but sold subsequently.
6. Certificates are obtained from the borrowers, particularly in case of Corporate Loans, Working
Capital Finance, Project Finance, Short Term Loans etc., certifying that the funds have been used
for the purpose for which these were obtained and are not diverted to Capital Market/some other
use.
5.10 Checking of stocks
1. Signboard of borrowing concern appear at office/shop/factory premises.
2. Banks name plate is displayed appear at hypothecated stocks.
3. Bin cards/stock register have been maintained by the borrowing concern.
4. DP register at the branch has been maintained properly and bears the initials of officials (i) who
entered the stock statement and verified the correctness of drawing power and (ii) who has
physically inspected verified the stocks.
5. Please annex details of securities due for verification and securities verified during the review
period.
6. List of sundry debtor and creditors is being submitted and analysed alongwith the stock stateme
wherever applicable.
7. Number and amount of securities/stock missing. Give details alongwith the position as per last
inspection.
8. Any other irregularity observed.
5.14 Limitation and BC letters

1. Limitation Register has been maintained properly and updated.
2. Position of limitation expiring within 12 months is monitored by the branch.
3. BC letters have been adequately & properly stamped.
4. Signatures/thumb impressions on the BC letters have been verified by the branch officials.
5. Continuity of BC Letters has been ensured.
6. Revival letters have been obtained in case of expired BCs.
7. Acknowledgement of debt has been obtained from legal heir(s) in case of deceased borrowers.
8. Waivement of legal action has been applied for/obtained wherever required.
5.15 Advances against Deposits/NSCs/KVPs/LIPs/Jewellery etc
Advance against Deposit
1. FDRs/RDs are duly discharged by the depositor(s).
2. Depositor(s)s signatures have been verified.
3. Banks lien has been marked in system/account/deposit receipt/passbook.
4. Proceeds of matured FDRs/RDs have been credited in loan a/c.
5. Interest on Special FDR is being credited to loan a/c.
6. Proper safeguards and documents have been taken in case of loan to special category customer
like minors, illiterate persons etc.
Advance against NSCs/KVPs/Govt Securities
1. Genuineness of Govt securities has been verified.
2. Lien has been noted with Post Office/Govt. Deptt. by sending our own staff or through registered
post .
3. Banks lien has been noted on securities/ securities transferred in banks favour.
4. The proceeds of securities which have matured have been credited in the loan a/c.
Advance against Life Iinsurance Policies
1. Policies have been absolutely assigned in banks favour.
2. Updated surrender value letters are held for each policy/ proper calculation sheets are held on re
3. Latest premium receipts are held on record.
4. Loans have not been granted against Policy under sec 6 of Married Womens Property Act.
5. Age has been admitted on the policies assigned in banks favour.
6. Life Policy Register (PNB-307) has been maintained.
7. Outstandings in loan a/c do not exceed surrender value of the policy.
Advances against Shares/Debentures/Units of Mutual Funds
1. Branch is authorized to allow such Advances.
2. Advances have been allowed against approved shares only.
3. Prior permission from CAD, HOis obtained for granting advance against shares (Primary as well
Collateral security).
4. Genuineness of shares have been verified.
5. DP as per latest market value is updated.
6. A/c is regular as per latest DP.
7. Shares transferred in Banks favour, wherever applicable/lien has been marked with DP.
Advances against Gold / Silver Jewellery & Ornaments
1. Valuation of gold /silver ornaments is based on rates fixed by CO/HO from time to time.
2. Repayment schedule has been fixed/adhered to as per terms of sanction.
3. Outstandings do not exceed value of security.
5.16 Advances to Staff under Staff Welfare Schemes
1. Sanction has been done by competent authority.
2. Documents are complete and are in order.

3. Eligibility criteria has not been violated.
4. Terms and conditions of sanction have been complied with.
5. End use verified.
6. Security has been created and has not been subsequently sold.
7. Joint registration is available on record in case of vehicle loans.
8. Insurance has been obtained and is alive.
9. Limitation is available.
10. Instalments by way of monthly deduction from salary are being deposited in the a/c.
11. In case of Clean OD limits, the salary is credited in OD a/c.
12. The a/cs are not irregular/overdrawn/ outstanding after the tenure of the advance.
13. Correct rate of interest has been applied. Interest rate modified after retirement/ resignation as
applicable rules.
6.1 Procedural irregularities in LG / LC / SBLC / LOC
1. Application form for issuance of LG/LC/SBLC/LOC has been obtained.
2. LG/LC/SBLC/LOC has been opened with proper sanction.
3. Counter Indemnity has been obtained.
4. Prescribed margin has been obtained.
5. Limitation Clause has been inserted in the LGs.
6. Bills have not been co-accepted from the customers not enjoying other credit facilities.
7.2 Procedural irregularities in Bills Purchased/Discounted
1. Bills are accompanied by MTRs of approved transport company.
2. Usance period of the bill is within the sanctioned period.
3. Bills of sister/allied concerns are not purchased.
4. Returnings are not adjusted out of fresh discounting/purchase of bills.
5. Usance bills are properly/adequately stamped as per prevalent law.
6. Overdue bills under ABC Scheme have been reduced while calculating DP.
FOREIGN EXCHANGE BUSINESS CHECK-LIST
The check-list for different areas is given below. The list is illustrative and not exhaustive. The list h
provided to enable the inspecting official to assess risk category and allocating marks against thes
The irregularities observed as per the check-list are to be covered under the annexures enclosed fo
item.
8.1 Export Credit
i) Whether the Branch is properly maintaining GR/PP/SOFTEX/SDF forms after completing requisite
information on the reverse of the same at the time of realization of export bills, if not comment. Wi
detail of missing forms.
ii) Packing credit is being adjusted out of the respective export bills.
iii) Packing credit allowed is not more than FOB value of the export bill.
iv) FLC/SBLC/LOC is of the approved bank.
v) The consignee is not the foreign buyer but the foreign bank.
vi) Details of Overdue Export Bills on account of Bills purchased/negotiated may also be mentioned
monitoring purpose.
vii) Whether advance remittances received by the branch towards exports are being monitored
regularly.
viii) Confirmation that export bills are not being accepted in respect of caution listed exporters, wh
are not backed by advance payment/irrevocable Letter of Credit or prior RBI permission.
ix) Whether write off of unrealized export: bills are done as per the delegated powers only after
submission of documentary evidence for surrender of incentives, if any;
x) Confirmation that guarantees against exports is not being issued without RBIs prior permission.
xi) Confirmation that export bills are not being accepted in respect of caution listed exporters, whic
are not backed by advance payment/irrevocable Letter of Credit or prior RBI permission.
xii) Whether eligible amount is credited to EEFC account only after realization of export proceeds;
xiii) Whether unpaid overdue export bills are delinked as per FEDAI guidelines.
xiv) Whether delinking charges have been recovered from the customer.
xv) All the credit limits i.e. pre-shipment & post-shipment are to be notified to ECGC within 30 days
sanction/enhancement, in case of any irregularity, comment.
xvi) Whenever new limits are sanctioned or existing limits are enhanced/ reduced/cancel, it should
reported to ECGC on the prescribed format in duplicate and this duplicate copy, duly signed, is
returned by ECGC to the bank and same is retained in the document file.
xvii) Regular premium should be paid every month before 10th of every month, to ECGC, calculate
average daily product.
xviii) Rate of premium should be, as per the rate circulated by IBD, every year effective from 1st Ju
30th June.
xix) Premium on WTPCG is to be debited from exporters account whereas premium on WTPSG is to
be borne by bank out of revenue head premium paid to ECGC".
xx) In case of default, premium is to be paid up to the month in which the report of default is subm
to ECGC or in case of insolvency of exporter, up to the month in which the insolvency occurred.
xxi) Bank can fix any limit without prior approval of ECGC if asset classification of account is 'stand
However, any limit sanctioned beyond discretionary limit to any exporter, with asset classification
sub-standard should be only with prior approval of ECGC.
xxii) No advances to be granted to units whose names appear in "specific approval list" (SAL) or
Caution List. Also, if any of director/partner/ guarantor figure in the list, then without prior approval
of ECGC. Otherwise, such advance is not covered by ECGC.
xxiii) Country wise classification by ECGC should be adhered and restricted cover countries exports
should not be financed, without ECGC prior approval.
xxiv) Any extension in due dates beyond 360 days in Pre-shipment & 180 days Post Shipment case
should not be permitted without ECGC prior approval.
xxv) Report of default- Branch should report within one month of recalling the advance or within fo
months of due date/extended due date, whichever is earlier.
xxvi) If nursing of account is approved by bank in some case then prior approval of ECGC is require
because normally no new advances can be given in any sticky account. Such advances are not
covered if prior approval is not obtained.
xxvii) All recoveries in any account, subsequent to settlement of claim by the corporation, net of re
expenses, are to be shared between corporation and bank in the ratio in which the loss was
admitted by the corporation.
xxviii) Claims may be lodged with the corporation within 6 months from the date of report of defau
ECGC.
xxix) Whether foreign currency notes/travelers cheques towards payment of exports are accepted
from the overseas buyers during their visit to India; in case of any deficiency, comment.
8.2 Import Credit
i) Whether the branch is properly maintaining records of A-1, A-2 & A-3. Forms for release of foreign
exchange for imports, sundry remittances and credits to Vostro Accounts as per RBI/Banks
guidelines issued under FEMA, 1999, if not comment with detail of missing forms.
ii) Confirmation that remittances in respect of items included in Schedule I to Government of India
notification D. GSR 381 (E) dated 03.05.2000 is not allowed. In case allowed submit details.
iii) Confirmation that A-2 form for remittance upto USD 5000 is not insisted upon by the branches f
the applicants.
iv) Custom Bill of Entry has been received, checked and properly filed in all cases as per guidelines
v) Whether LCs/SBLCs/LOCs have been issued as per articles of UCPDC 500.
8.3 Other FEX Operations
i) Whether the branch has undertaken foreign exchange transactions with due diligence by ensurin
adherence to guidelines pertaining to EXIM Policy, FEMA directive, Anti Money Laundering & Know
Your Customer norms, comments.
ii) Whether all crucial returns/statements such as X0S, BEF, STAT-,1 1BS, NRD-CSR, Gold Import, RR
are correctly compiled and promptly submitted by branches to RBI/their Regional/Zonal Offices
etc.
iii) Whether the branch while undertaking foreign exchange transaction has indulged in indiscrete u
financial powers at any level;
iv) Whether remittances for the purpose of overseas employment, immigration, education abroad,
maintenance of close relatives and medical treatment abroad are allowed only on self declaration a
other basic details of the transaction in terms of RBI's guidelines.
v) Whether applications in respect of Forward Contract booked by the customers have been obtain
submitted to the concerned FEO/SPMO.
vi) Whether confirmations in respect of Forward Contracts booked by the customers have been obt
and submitted to the concerned FEO/SPMO.
vii) Whether charges in respect of booking/cancellation of forward contracts have been recovered f
customer.
viii) Whether balance of FCNR Deposit Accounts in Foreign Currency as well as Indian Rupees have
reconciled with the nodal office FEO. New Delhi.
ix) Whether the branch has kept on record on the specimen of draft and specimen signature of aut
officials of the EH.
x) The period of validity of the draft issued the EH is not in excess of three months
xi) Verification that no payment other than those specifically permitted as per Foreign Exchange Ci
referred to above have been made from Trade Transaction for the account
xii) Verification that no payment other than those specifically permitted as per Foreign Exchange C
referred to above have been made from Trade Transaction for the account
xiii) The designated branch has introduced the prescribed register for recording the details of draft
paid and the date of claim raised with Account Maintaining Branch
xiv) Verify randomly with reference to two drafts per week and indicate the average time gap obse
last six months between the date of payment of the draft if the designated branch level and the da
reimbursement by the Account Maintaining Branch
xv) Charges Recoverable/Recovered, if any
II. NON CREDIT FUNCTIONS
The check-list for different areas is given below. The list is illustrative and not exhaustive. The list h
provided to enable the inspecting official to assess risk category and allocating marks against thes
The irregularities observed as per the check-list are to be covered under the annexures enclosed fo
item.
2.5 Other Irregularities in Cash Management
1. Necessary steps are taken in case of detection of counterfeit/forged currency notes and STR is
filed submitted, without fail.
2. The entire cash is checked at least once a fortnight by Manager/Authorised officer as prescribed.
3. Cash Book/Report is signed by Head Cashier/Officer and Manager/Authorised Officer on daily
basis.
4. A list of missing/lost tokens is displayed at paying cashiers counter.
5. The Cash Reserve Book remains in strong room during the day and incumbent incharges safe
overnight.
6. Bait money has been kept in the cash-safe.
7. All high denomination notes are checked daily under proper initials in daily Cash Balance Book.
8. Cash receipts above Rs.10,000/- are signed both by receiving cashier & authorized officer.
9. Petty cash vouchers are duly authorized and supported by bills and amount adjusted on monthly
basis.
10. Soiled notes are exchanged as per RBI guidelines.
11. Cash Scroll system is being followed in rural and semi urban branches.
11.3 Other Irregularities in Conduct & Maintenance of Accounts & Records
1. The signatures on requisition slips/request letter are being verified before issuance of chequeboo
2. Separate series of cheque-books with prefix NRE are issued to non-residents (external) accounth
3. The standing instructions are examined during the month by the Manager/authorized officer to
ensure regular and timely compliance.
4. Token system is followed meticulously.
5. The interest is credited regularly on due dates in Special FD A/cs
6. Interest on other term deposits is credited to concerned accounts as per guidelines.
7. Record of majority attainment is monitored & operation is not allowed to the guardians in the
majority attained accounts
8. All guidelines observed in holding, preparing and dispatch of pass books/statement of a/cs.
*********

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INDEX

Summary Score Sheet (Control Risk)

FSI and ZTL Items Report

Potential Risk & Suggestions

Report on Customer master

Legal compliance audit certificate

BM comment on high/very high risk

Major exception and deviation

List of securities checked

List of irregularities removed during the inspection

Annexture of Control Risk Observations

Financial Inclusion Annexure, ATM Certificate

Copy of Office Order of Duty Sheet, HRMS report

Mannavanur 2847 Kodaikanal 6

Category (Small / Medium / Large / VLB / ELB)

Area (Rural / Semi-urban / Urban / Metro)

Date of opening of branch

Details of Extension Counters

If the Branch has ATM,SWIFT,RTGS,SFMS etc,

Whether the branch has won any special award /

Name of Previous Incumbent

Name of Present Incumbent

Name of Concurrent Auditor/ Internal Auditor

A Jitendra babu 9951514663

(Telephone & mob. nos. and Since when)

Name & Designation

Sr Manager, B/o Dindigul, TN

Change in Business Environment since last Annual

Tata ATM is under installati

Deposit & Advances

3. Inoperartive ad other Demand Deposit

Low cost Deposit (Total 1+2+3 )

Fresh sanctions / enhancement under BM Power during the period

RBIA FORMAT NON SPECIALISED BRANCH APRIL 2015

Any other loan (Specify) -- D/L, Pension Loan,Staff etc.

RBIA FORMAT NON SPECIALISED BRANCH APRIL 2015

Business growth and budget achievement

Low Cost Deposit (SF + CA)

Priority Sector advances

Composition of Credit Portfolio

a) Rated advances (excluding NPAs and those overdue for Rating)

b) Ratings overdue for renewal

Advance to staff members

Housing loan to Public

RBIA FORMAT NON SPECIALISED BRANCH APRIL 2015

RBIA FORMAT NON SPECIALISED BRANCH APRIL 2015

Advances which have been rated more than once

Adv which have been rated

Present rating vis--vis previous rating

A/cs taken over from other Banks /FIs

Fresh Slippage to NPA Accounts

Restructured Accounts (O /S)

Total Slippage to restructure a/cs during the

Quick Mortality Cases

Total NPA (Gross)

Out of total NPA: a. Sub. Std

Recovery in NPA Accounts during the review

16.1 Total advances in largest segment ( SME

Advances to Sensitive Sector

Non-Fund based advances

18.1 (a) LC/LG/DPG (outstanding)

Frauds/shortage of cash detected, if any

Recovery Made in cases of Frauds /