KODALA AUDIT (BC) JANURY'2015 (1)

BACK OFFICEPrevious Audit Status (Write details findings those are not complied or not satisfactory )• Previous audit findings are compiled.Present staff Strength

Degination Name Total duration in this branchBM Incharge Chinmay Samantaray 31.05.14 7 Months & 15 days & above

DO Joshna Rani Das 04.08.14 5 months 11 daysFCO Kartikeswar Sahoo 22.04.14 9 Months & 11 days FCO Prasanta kumar Dalei 21.05.14 7Months & 24 days FCO Binod Kumar Sahu 01.11.13 11 Months & 15 days & above FCO Chhandra Kanta Rout 26.07.14 5 months19 days & above FCO Suresh Rayguru 08.12.14 1month aboveFCO Bandana Pradhan 03.08.14 5 months12 days

Surprise Checks1.1 Physical Cash is tallied with Cash book closing balance (if any) Yes1.2 Safe Keys are maintained in Dual Custody Yes1.3 Attendance is duly signed by all Staff Members Yes1.4 Movement is properly maintained by all Staff Yes1.5 All Assets are in the Office premises (If any assets are damaged ,please rep one plastic chair have damaged BANK BALANCES VERIFICATIONBRANCH NAME KODALANAME OF BANK PNB KODOLA BRANCH

OPERATION A/C NO-SB-4982000100008040 & CA-7634002100000304

BALANCE AS ON 15/12/2014 AS PER CASH BOOK • Bank column not maintaineddt.10.11.14 to till now.BALANCE AS ON 15 /12/2014 AS PER STATEMENT SB-Rs.553286/- & CA-Rs.1412542/-DIFFERENCE (IF ANY) NoSECURITY DEPOSITSOffice Security Rs.4500/-Office Rent Rs.4500/Validity of Branch office agreement Validy on dt.31.03.2016Any Other ( Staffs House Rent) Rs.2000/-

NAME OF THE STAFF RemarksChinmay Samantaray 31 31 0Kartikeswar Sahoo 31 27 4Prasanta kumar Dalei 31 28 3Binod Kumar Sahu 31 27 4Chhandra Kanta Rout 31 15 16 Un authorised leave.Joshna Rani Das 31 29 2Bandana Pradhan 31 28 3Suresh Kumar Rayguru 23 21 2 Join on 08-12-2014MOVEMENT REGISTER FOR THE DATE 24-01-2015

NAME OF THE STAFF RemarksChinmay Samantaray 0 0 Vehicle metere not working.Kartikeswar Sahoo 0 0 Vehicle metere not working.Prasanta kumar Dalei 2256 2256Binod Kumar Sahu 62865 62865Chhandra Kanta Rout 62830 62830Joshna Rani Das 4578 4578Suresh Kumar Rayguru 54523 54523Bandana Pradhan 6040 6040

Date of joining in this branch

ATTENDANCE REGISTER FOR THE MONTH OF DECEMBER' 2014Total Working Days

No of days actual working day

No of Day Leaves

Meter reading as per movement register

Meter reading as per physical

verification

BACK OFFICE

• Previous audit findings are compiled.Present staff Strength

Total duration in this branch7 Months & 15 days & above

5 months 11 days9 Months & 11 days 7Months & 24 days

11 Months & 15 days & above 5 months19 days & above

1month above5 months12 days

Surprise ChecksYesYesYesYes

one plastic chair have damaged BANK BALANCES VERIFICATION

KODALAPNB KODOLA BRANCH

SB-4982000100008040 & CA-7634002100000304

• Bank column not maintaineddt.10.11.14 to till now.SB-Rs.553286/- & CA-Rs.1412542/-

NoSECURITY DEPOSITS

Rs.4500/-Rs.4500/

Validy on dt.31.03.2016Rs.2000/-

Remarks

Un authorised leave.

Join on 08-12-2014MOVEMENT REGISTER FOR THE DATE 24-01-2015

RemarksVehicle metere not working.Vehicle metere not working.

DECEMBER' 2014

PEOPLE'S FORUMKODALA

INTERNAL AUDIT REPORT

AUDIT REPORT SUBMITTED BY:Sarat Kumar Swain and Maheswar Mohanty

DOCUMENTS COVERED: AUDIT DURATION:

DOCUMENTS COVERED: 20th Sept 2014 To 31th December 2014 AUDIT DURATION:07/01/2015 TO 10/01/2015

DOCUMENTS COVERED: 11th December 2014 To 15th January 2015 AUDIT DURATION:21/01/2015 TO 25/01/2015


DOCUMENTS COVERED: AUDIT DURATION:

DOCUMENTS COVERED: 20th Sept 2014 To 31th December 2014 AUDIT DURATION:07/01/2015 TO 10/01/2015

DOCUMENTS COVERED: 11th December 2014 To 15th January 2015 AUDIT DURATION:21/01/2015 TO 25/01/2015

S.No

2

3

4

5

6

7

89

10

11

12131414151617

18

19

20

21

22

23

FindingsINCOME AND EXPENDITURE :

• Without any approval above 1000/- office expenses done in every month.

• Out of 65 groups 10 groups disbursement wrong date send to HO details in annexure.

BRANCH MANAGEMENT :

• Bank Cash handling charges for December’2014 of Rs.1362/- and January from 03-01-2015 to 10-01-2015 of Rs.4024/- in PNB kodala Branch CU/A NO-7634002100000304. • Chandrakanta rout’s (FCO) only 15days working and not working previous month by UN authorized leave but received 100% salary both month with incentives.• Gramadevati shg, kirakhai’s 1st MI of Rs.9099/- collect by santosh Kumar Sahoo(X BM) and this same amount not shown in EMI register, Cash book and Bank deposit till now. Last Mi collect from group and YBL savings adjusted this MI but Rs.9099/- overdue done. (NB: On dt. 04-08-2013 demand for 05 groups was of Rs.43561/- (Installment 42031/- + Savings 1530/-).but Recovery on dt. 04-08-2013 of Rs.52660/- (Installment 50830/- + Savings 1830/-) has collected.)• Without any approval YBL savings amount paid from recovery amount to 11 groups of Rs.59270/- without interest details below:1) Maa Taratarini shg, of Rs.5100/-on dt.07-01-20152) Maa Thakurani shg, Of Rs.6500/- on dt.07-01-20153) Maa Singhabahini shg, of Rs.5100/- on dt.07-01-20154) Satyanarayan shg, of Rs.4800/- on dt.07-01-20155) Sidhibinayak shg,K.Barida Rs.5170/- dt.07-01-20156) Maa Santoshi shg, saranpali of Rs.5100/- on dt.07-01-20157) Maa Gramadevati shg,Kirakhai of Rs.5100/- on dt.04-01-20158) Jodi kanya shg, Jaganathh pur of Rs.5600/- on dt.04-01-20159) Baba kaleswar shg, K.ranipada of rs.5300/- on dt.05-01-201510) Dandeswar shg, Kantapada of Rs.5900/-on dt.05-01-201511) Maa Santoshi shg, of Rs.5600/-on dt.05-01-2015• Without any approval Inter branch cash transaction continuing both Kodala branch and Buguda Branch details below:1) Rs.1991000/- Transfer to Buguda branch on dt.07-01-2015.2) Rs.3000000/- Transfer to Buguda branch on dt.05-01-2015 but cash book not shown.3) Rs.2000000/- Transfer to Buguda branch on dt.13-01-2015. 4) Rs.225000/- Transfer to Buguda branch on dt.17-01-2015.• Electricity bill paid by branch but electricity consumed by both room in one meter but arrear amount of Rs.2992/-. (NB: Office one connection and also one meter done in branch premises and outside person two wheeler garages consumed this connection without any Knowledge and of senior person and approval.)

• Recovery, LPF and Insurance amount deposit in PNB Kodala branch savings and current account.

• Two staffs Kartikeswar sahoo (FCO) and BM chinmaya samantaray’s vehicle meter not working last two months but TA and incentives received.

• Disbursement statement and insurance statement not properly enclosed in statement file.• Master ledger not maintained from December ’2014 to till now.Disbursement register not maintained current month. • Cash book properly not maintained.•Hose rent paid by cash instead of account payee.• Total 07staffs working this branch but only two FCO table done. • Branch MR Control not maintained from branch opened to January 25-01-2014OPERATION PROCESS :

• Out of 65 group disburse 24 groups credit bureau issue has done details in annexure.

FIELD VISIT :• Member absent during visit time.OVERALL OBSERVATION :

• Two group disburse to one village in same months but MI collect one group, details below:Maa Mangala shg, K.Barida disburse 12 members of Rs.180000/- on 14-12-2014 and bank disburses 22-12-2014 but MI not received this group.Maa Mangala Shg, K.Barida disburses 13 members of Rs.195000/- on dt.17-12-2014 but MI • One group MAA MANGALA SHG BANIASAHI before office order and bank disburse loan disburse to group. Branch disb.07-12-2014, bank disburse 13-12-2014 and disbursement statement shown08-12-2014.

• Without any approval BM self disbursement officer loan disburse to group before bank disburse and Bank Repayment schedule not issue from HO details below:1) NRUSINGH SHG TALASAR PART actual disburse in branch 06-12-2014 but bank disburse 13-12-2014, disbursement statement prepared 03-12-2014.2) Ann MAA PARBATI SHG HARIJAN KALONI actual disburses in branch 08-12-2014 but bank disburse 13-12-2014, disbursement statement prepared 08-12-2014and Physical group disbursement 08-12-2014.3) MAA LAXMI SHG GUDIALI actual disburse in branch 08-12-2014 but bank disburse 13-12-2014, disbursement statement prepared 08-12-2014and Physical group disbursement 07-12-2014.4) MAA MANGALA SHG BANIASAHI actual disburse in branch 08-12-2014 but bank disburse 13-12-2014, disbursement statement prepared 07-12-2014and Physical group disbursement 07-12-2014. 5) MAA MANGALA SHG K. BARIDA actual disburse in branch 14-12-2014 but bank disburse 22-12-2014, disbursement statement prepared 14-12-2014and Physical group disbursement 14-12-2014 and Recovery date 10-02-2015. • One member Namit Behera’s loan continuing in three MFI and all so loan received.(OMM JAY JAGANNATH SHG RENGATIPALLI)

• Out of 65 groups disburses only 05 groups visit due to proposal and PSD signed in group.(NB: Discussed with BM and DM)

Signature of the Internal Auditor Signature of the Branch Manager(I receive the copy after discussion with Internal Auditor )

• BM self disbursement officer and not ratting to group and all so previous disbursement files maximum group disburse by disbursement policy valuating.

Category Reason for the finding

Charges

HR Issue DM salary prepaired

Cash Fraud

Group demand

Nearest branch from Kodala

Fraud No reason about this work.

Approval Maximum paper expensesApproval both accountin PNB.

No reason about this work.


Excess cash deposit in current account.

Current staff ,X BM and DM not follw up after balance confirmation branch.

Policy vaulating

Policy vaulating

Documentary fraud.Travel allowance

Documents No reason about this work.Documents No reason about this work.

Documents No reason about this work.Approval BM not Known .

Not sufficient for office work.Documents No reason about this work.





Not informed to member before visit.

Business target.

Policy vaulating

Policy vaulatingPolicy vaulating

Policy vaulating


Signature of the Internal Auditor Signature of the Branch Manager

Policy vaulating

Annexture for Dis Group AuditName of the Branch : KODALA

Group Name Adress

1

KOD MAA BIMALA THAKURANI GADAKASTA

GADAKASTA 10

2

KOD MAA SANTOSHI SHG PAIKAPADAPAIKAPADA 11

3KOD GAYATRI SHG PRATAPUR PART PRATAPUR PART 13

4 KOD MAA KADALEI SHG SHANKHABHUMI SANKHABHUMI 16

5 KOD MAA THAKURANI SHG GOPAPURA GOPAPUR 10

6 KOD TARA TARINI SHG TALAPADA PART TALAPADA 11

7 KOD RAMESWAR SHG MARDAKOT MARDAKOT 12

8

KOD MAA RAMACHANDI SHG DENGAPADAR DENGAPADAR 10

9 KOD BABA TUMBESWARA SHG SHANKHABHUMI SANKHABHUMI 11

10

KOD MAA THAKURANI SHG BURUJHARI PART BURUJHARI 11

Sl. No.

No of Members

11

KOD MAA LAXMI SHG TALAPADA

TALAPADA 10

12

KOD SAI BABA SHG DWARASUNI

DWARASUNI 12

13 KOD BABA DHABALASWARSHG SANKUDA1 SANKUDA 1 10

14

KOD SIBASAKTI SHG SANKUDASANKUDA 11

Signature of the Internal Auditor Signature of the Branch Manager(I received the copy after discussion with Internal Auditor )

Annexture for Dis Group Audit

Dis. Date

120,000 12/7/2014 10 N N N Y Y N N Y Y N N N N Y Y

165,000 12/7/2014 11 Y Y N Y Y N N Y Y N Y Y Y Y Y

195,000 12/7/2014 13 Y Y N Y Y N N Y Y N Y Y Y Y Y 160,000 12/7/2014 16 Y Y Y Y Y Y Y Y Y Y Y Y 150,000 12/13/2014 10 Y Y N Y Y N N Y Y N Y Y Y Y Y

165,000 12/13/2014 11 N N N Y Y N N Y Y N N N N Y Y

180,000 12/13/2014 12 Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y

150,000 12/13/2014 10 Y Y N Y Y N N Y Y N Y Y Y Y Y

110,000 12/14/2014 11 Y Y N Y Y Y Y Y Y Y Y Y Y Y Y

165,000 12/14/2014 11 Y Y N Y Y Y Y Y Y Y Y Y Y Y Y

Loan amount

No of Members present during Disb

Resolution Xerox

Cash book Xerox

Pass book Xerox

Group Photo

KYC of members & their nominee

Proposal with Version 1&2 (YBL)

Interse Agreement with Schedule A & B

Rating Sheet(PF)

Appraisal Form(PF)

Facility Letter (YBL)

DPN (YBL)

Loan receipt copy(YBL)

Disbursement Details (YBL)

Disbursement Form(PF)

Repayment Schedule(YBL)

150,000 12/15/2014 10 Y Y N Y N N N Y Y N N N N Y Y

180,000 12/19/2014 12 Y N N Y N N N Y Y N N N N Y Y

150,000 12/19/2014 10 Y N N Y Y Y Y Y Y Y Y Y Y Y Y

165,000 12/19/2014 11 Y N N Y Y Y Y Y Y Y Y Y Y Y Y

.

Signature of the Internal Auditor Signature of the Branch Manager(I received the copy after discussion with Internal Auditor )


Category Other remarks

Credit bureau

Credit bureau

Credit bureauDocuments

Documents

Documents

Documents

Credit bureau

Others

Credit bureau

• Out of 10 member’s 03 members voter id no. Not send to credit bureau but loan disburse details below:• Jhunu Sumanta ,Santi jani and Chandrama Sasmal .

• Two member’s Sugyani mahakud and Manas Dahuka’s voter id no. not send to credit bureau and all so received loan.• One premalata Rout’s voter id no. Not send to credit bureau but loan received.

• Three member’s Renu sethy’s(Actual voter id no. OR/10/071/166736) but send to credit bureau OR/10/070/166736), Saibani Moharana’s (Actual voter id no. OR/10/071/166935butsend to credit bureau OR/10/070/166935) and Sulabha sethy’s (Actual voter id no. OR/10/071/166765butsend to credit bureau OR/10/070/166765) of Ramachandi shg, Dengapadar.• Group seal has not done in proposal form, BM Ratting sheet and loan application form.Two member Malati nayak’s(Actual voter id no.DXHO190579 but send to credit bureau DXH0190579) and Swapna Mohanty’s of Maa Thakurani shg,Burujhari(Actual voter id no. NNCO395905 but send to credit bureau NNC0395905)

Credit bureau

Documents

Credit bureau


• One member Bhagyalata Bisal wrongly voter id no. sends to credit bureau.(Actual voter id no. OR/10/071/158037 but send to credit bureau OR/10/071/158036)

• One member Lili Nayak’s wrongly voter id no. sends to credit bureau.(Actual voter id no. NNC0264680 but send to credit bureau NNC0240689)

• One member Kumari gauda’s voter id No. wrongly sends NNC0400069 instead of OR/10/071/034591 to credit bureau.

BM comment Audited By

Sarat Ku. Swain

Sarat Ku. Swain

Sarat Ku. SwainSarat Ku. Swain

Sarat Ku. Swain

Sarat Ku. Swain

Sarat Ku. Swain

Sarat Ku. Swain

Sarat Ku. Swain

Sarat Ku. Swain

Sarat Ku. Swain

Sarat Ku. SwainSarat Ku. Swain

Sarat Ku. Swain


Group Name Adress

1

KHA KANAKESWARI SHG KANAKASAHI

2 KHA SRI LAXMI SHG KABISURYANAGAR3 KHA BABA NILAKANTHESWAR SHG SHARADHAPUR4 KHA GOPINATH SHG KABISURYANAGAR

5

KHA MAA SANTOSHI SHG DANAPUR

Sl. No.

6 KHA MAHAMAYEE SHG BHABINIPUR

7 KHA MAA SANKARI SHG GUDIALI

8

KHA MAA DAKHINAKALI SHG ARAKHAPUR

9KHA ESANESWAR SHG ARAKHAPUR

10 KOD GRAMADEBATI SHG BEGUNIAPADA BEGUNIAPADA11 KHA MAA MANGALA SHG JAGILI DENGAPADAR JAGILI DENGAPADAR12 KHA BABA BANESWAR SHG BANIAN(PART) BANIAN(PART)13 KHA MAA BAHUTI SHG BANIAN(PART) BANIAN(PART)

14KHA BAJRASANDHA SHG SANDHAMULA SANDHAMULA

15

KOD RADHAKRUSHNA SHG BELAPADA BELAPADA

16

KHA SAI BABA SHG DEULAPALLI DEULAPALLI

17

KHA DANDESWAR SHG BUDHAMBA BUDHAMBA

18

KHA KANAKDURGA SHG DHANURJAYAPUR

DHANURJAYAPUR

19

KHA MAA CHANDI SHG BIKRAMPUR

BIKRAMPUR

20

KHA MAA BRUNDABATI SHG BIKRAMPUR PART

BIKRAMPUR PART

21

KHA NRUSINGH SHG TALASAR PART TALASAR PART

23

KHA MAA LAXMI SHG GUDIALI GUDIALI

24

KHA MAA DURGA DEI SHG BALUNKESWARAPUR BALUNKESWARPUR

25 KHA MAA MANGALA SHG BANIASAHI

BANIASAHI

22

KHA ANN MAA PARBATI SHG HARIJAN KALONI HARIJANKOLANI

26 KHA NILAKANTHESWAR SHG NIRMALJHAR NIRMALJHAR27 KHA MAA SARASWATI SHG KHOSAPALLI PART KHAJAPALLI28 KHA MAA NARAYANI SHG ATHAGADAPATANA 2 ATHAGARHPATANA29 KHA MAA NARAYANI SHG ATHAGADAPATANA 3 ATHAGARHPATANA-3

30 KHA MAHA MAYEE SHG PATHARA PATHARA

31 KOD ANAPURNA SHG I DENGAPADAR I DENGAPADAR32 KHA MAA SARASWATI SHG MATHURA MATHURA

33 KHA GURU KRUPA SHG TIRIDA TIRIDA

34 KHA RATANESWAR SHG KENDUPAT KENDUPATA35 KHA MAA SANTOSH SHG TIRIDA PART TIRIDA36 KHA MAA TARINI SHG ATHAGADAPATANA ATHAGADAPATANA37 KHA MAA NARAYANI SHG ATHAGADAPATANA 1 ATHAGADAPATANA

38

KHA MAA MANGALA SHG K. BARIDA K BARIDA

39 KHA MAA SANTOSHI SHG GOPAPUR GOPAPUR

40KHA OMM JAY JAGANNATH SHG RENGATIPALLI RENGATIPALLI

41KOD MAA MANGALA SHG HARIJANSAHI

42 KHA MAA MANGALA SHG K. BARIDA K.BARIDA43 KHA MAA SANTOSHI SHG ARKHAPUR ARKHAPUR

44 KHA MAA BHUBANESWARI SHG GUDIALI GUDIALI

45 KHA MAA LAXMI SHG DENGAPADAR DENGAPADAR

46

KOD MAA KANAKA DURGA SHG KANCHANA KANCHANA

47 KHA MAA TARATARINI SHG JARADA JARADA48 KOD BABA DHABALASWARSHG SANKUDA2 SANKUDA

51 KHA MAA SANTOSHI SHG GUDIALI GUDIALI

50 KHA MAA CHHINAMASTA SHG ATHAGADAPATANA

49 KHA MAA MANGALA SHG ATHAGADAPATANA


Dis. Date

14 210000 12/2/2014 14 N N N Y N N

11 165000 12/2/2014 11 N N N Y N N10 150000 12/2/2014 10 N N N Y N N11 165000 12/2/2014 11 N N N Y N N

10 120000 12/2/2014 10 Y N N Y N N

No of Members

Loan amount

No of Members present during Disb

Resolution Xerox

Cash book Xerox

Pass book Xerox

Group Photo

KYC of members & their nominee

Interse Agreement with Schedule A & B

13 195000 12/2/2014 13 Y N N Y N N12 ### 12/2/2014 12 Y N N Y N N

11 165000 12/2/2014 11 Y N N Y N N

18 270000 12/2/2014 18 Y N N Y N N

10 150000 3/Dec/14 10 Y N N Y N N14 210000 3/Dec/14 14 N N N Y N N12 180000 3/Dec/14 12 Y N N Y N N11 165000 3/Dec/14 11 Y N N Y N N

11 165000

3/Dec/14 11 Y N N Y N N

10 150000

3/Dec/14 10 Y N N Y N N

12 180000

3/Dec/14 12 Y N N Y N N

14 210000

3/Dec/14 14 Y N N Y N N

11 165000

3/Dec/14 10 Y N N Y N N

13 195000

3/Dec/14 13 Y N N Y N N

18 270000

3/Dec/14 18 Y N N N N N

10 150000

3/Dec/14 10 Y N N Y N N

13 ### 12/7/2014 13 Y N N Y N N

12 ### 12/7/2014 12 Y N N Y N N

17 ### 12/7/2014 17 Y N N Y N N

12 ### 12/8/2014 12 Y N N Y N N

10 ### 12/12/2014 10 N N N N N N14 ### 12/12/2014 14 N N N Y N N12 ### 12/12/2014 12 N N N Y N N13 ### 12/12/2014 13 N N N Y N N13 ### 12/13/2014 13 y N N Y N N14 ### 12/13/2014 14 y N N N N N11 ### 12/13/2014 11 y N N N N N14 ### 12/13/2014 14 y N N N N N11 ### 12/13/2014 11 y N N Y N N13 ### 12/13/2014 13 y N N N N N12 ### 12/14/2014 12 Y N N N N N13 ### 12/14/2014 13 N N N Y N N

12 ### 12/14/2014 12 N N N N N N

10 ### 12/15/2014 10 N N N Y N N

14 ### 12/17/2014 14 Y N N Y N N

10 ### 12/17/2014 10 N N N Y N N

13 ### 12/17/2014 13 Y N N Y N N14 ### 12/17/2014 14 Y N N Y N N12 ### 12/17/2014 12 Y N N Y N N

13 ### 12/17/2014 13 Y N N Y N N

9 ### 12/17/2014 9 Y N N Y N N

12 ### 12/19/2014 12 Y N N Y N N12 ### 12/19/2014 12 Y N N Y N N15 ### 12/19/2014 15 Y N N Y N N

16 240000 12/23/2014 16 N N N Y Y N13 195000 12/24/2014 13 Y N N Y N N


Category

Y Y N N N N Y Y

Y Y N N N N Y Y DocumentsY Y N N N N Y Y DocumentsY Y N N N N Y Y Documents

Y Y N N N N Y Y

Rating Sheet(PF)

Appraisal Form(PF)

Acceptance sanction letter(DCB)

DPN (DCB)

Loan receipt copy(DCB)

Disbursement Details (DCB)

Disbursement Form(PF)

Repayment Schedule(DCB)

Documents & Credit bureau

Policy vaulating,credit bureau& Documents

Y Y N N N N Y YY Y N N Y y Y Y Credit Bureau

Y Y N N N N Y Y

Y Y N N N N Y YAppraisal

Y Y N N N N Y Y DocumentsY Y N N N N Y Y DocumentsY Y N N N N Y Y DocumentsY Y N N N N Y Y Documents

Y Y N N N N Y Y

Y Y N N N N Y Y

Y Y N N N N Y Y

Policy vaulating & Credit bureau

Policy vaulating

Credit Bureau&Policy vaulating

Credit Bureau&Policy vaulating

Y Y N N N N Y Y

Y Y N N N N Y Y

Policy vaulating

Y Y N N N N Y Y

Y Y N N N N Y Y

KYC&Disbursement Policy vaulating

Disbursement Policy vaulating &Credit Bureau


Y Y N N N N Y Y

Y Y N N Y Y Y Y

Y Y N N Y Y Y Y


Disbursement policy vaulating

Others& Disbursement policy vaulating

Y Y N N Y Y Y Y

Y Y N N Y Y Y Y

Y Y N N N Y Y Y DocumentsY Y N N N Y Y Y DocumentsY Y N N N Y Y Y DocumentsY Y N N N Y Y Y Documents

Y Y N N N Y Y Y SignatureN N N N N N N N DocumentsN N N N N N N N Documents

N N N N N N N N Credit BureauY Y N N N Y Y Y DocumentsN N N N N N N N DocumentsN N N N y y y y DocumentsY Y N N N N Y Y Documents


Others& Disbursement policy vaulating

N N N N N N N N

Y Y N N N N Y Y Documents

Y Y N N Y Y Y YCreditbureau

Y Y N N N N N YCreditbureau

Y Y N N Y Y Y Y DocumentsY Y N N Y Y Y Y Credit Bureau

Y Y N N Y Y Y Y Credit Bureau

Y Y N N Y Y Y Y Signature

Y Y N N Y Y Y Y

Policy vaulatingY Y N N Y Y Y Y DocumentsY Y N N Y Y Y Y DocumentsY Y N N Y Y Y Y Credit bureau

Y Y N N Y Y Y Y SignatureY Y N N Y Y Y Y Documents



Other remarks• Two member’s adder card no. Wrongly send to credit bureau but loan disburse details below: CH Nibasini Patra’s as per adder no.505216524954 but send to credit bureau 50521700000.CH Pramodini Ptra’s as per adder card no.244050880979 but send to credit bureau 244051000000.

• After 04 months group appraisal and 04 member’s wrong credit bureau check , two member’s voter did not send to credit bureau and all so same file loan disburse to group by BM self disbursement officer.• Out of 10 member’s two member’s Rina Naik’s and Prakash Naik’s voter id no. Not send to credit bureau and all so received loan.• Out of 10 member’s 04 member’s voter id wrongly send to credit bureau and all so loan received details below:1) Gita Naik’s actual voter id No. NIZ0392365 but send to credit bureau OR10071152733. 2) Golap Naik’s actual voter id NO.DXH12320607 but send to credit bureau NIZ0392365.3) Jayanti Naik’s actual voter id No.DXH1220656 but send to credit bureau DXH1220607.4) Pramila Naik’s actual voter id No.OR/10/071/152733 but send to credit bureau DNH1220623.

• Update.• One member Kabita Bhuian’s voter id no. not sends to credit bureau but loan received. • One member Amulya gauda’s loan continuing in three MFI and all so loan received.• Two member’s Nilendri sahoo’s voter id no. LXN2632800 but send credit bureau LXN263280 and Indu muduli’s voter id no. OR/10/070/422678 but send to credit bureau OR1007022678.• One member Banit baidya’s voter id no. Mentioned in appraisal sheet NNC0377592 instead of NNC0377598.

disbursement statement send to HO details below:Actual branch disburse 04-12-2014 but statement shown and send to HO 03-12-2014. sends to credit bureau Actual voter id No. BXH1043009 but send to credit bureau OR10071066482.• Before loan disburse to group disbursement statement send to HO details below:Actual branch disburse 04-12-2014 but statement shown and send to HO 03-12-2014. wrongly sends to credit bureau Actual voter id no. OR/10/071/204443 but send to credit bureau OR10070204443.• Two member’s Labanya behera’s and Sukanti Mohanty’s voter id no. not send to credit bureau and all so received loan.• Before loan disburse to group disbursement statement send to HO details below:Actual branch disburse 04-12-2014 but statement shown and send to HO 03-12-2014.

voter id Xerox copy enclosed in loan file.• Before loan disburse to group disbursement statement send to HO details below:Actual branch disburse 05-12-2014 but statement shown and send to HO 03-12-2014. form.• One member absent at the time of disbursement but her loan amount sharing the group One member absent at the time of disbursement but her loan amount sharing the group Office order 11 member’s of Rs.165000/-but disburse 10member’s of Rs.165000/- • Before loan disburse to group disbursement statement send to HO details below:Actual branch disburse 05-12-2014 but statement shown and send to HO 03-12-2014. • One Dhani Muduli’s voter id no. Not send to credit bureau but loan received.• Before loan disburse to group disbursement statement send to HO details below:Actual branch disburse 05-12-2014 but statement shown and send to HO 03-12-2014. • One P.Tarabari dora’s id no. Not send to credit bureau but loan received.• One member P Tarabori dora’s KYC Xerox copy not enclosed in loan file. • Before loan disburse to group disbursement statement send to HO details below:Actual branch disburse 05-12-2014 but statement shown and send to HO 03-12-2014.

• One member Ahalya Bhuian’s voter ID wrongly sends to credit bureau Actual voter id No. OR/10/071/028176 but send to credit bureau OR/10/071/268175.• Without any approval BM self disbursement officer loan disburse to group before bank disburse and Bank Repayment schedule issue from HO details below:Actual disburse in branch 06-12-2014 but bank disburse 13-12-2014, disbursement statement prepared 03-12-2014. • Without any approval BM self disbursement loan disburse to group before bank disburse and Bank Repayment schedule issue from HO details below:Actual disburse in branch 08-12-2014 but bank disburse 13-12-2014, disbursement statement prepared 08-12-2014and Physical group disbursement 07-12-2014. • Receiver signature has not done in disbursement payment voucher. • Sujata Mishra’s pass port photo not enclosed in loan file.• Jhunu Naik’s husband LTI done instead of jhunu Naik’s signature in proposal form.• Without any approval BM self disbursement loan disburse to group before bank disburse and Bank Repayment schedule issue from HO details below:Actual disburse in branch 08-12-2014 but bank disburse 13-12-2014, disbursement statement prepared 07-12-2014and Physical group disbursement 08-12-2014.

One member Ranju gouda MAA Mangala SHG Athagadapatana but wrongly voter id no. sends to credit bureau.(Actual voter id noNNC0467613 but send to credit bureau NNC0647613)• Without any approval BM self disbursement officer without office order loan disburse to group before bank disburse and Bank Repayment schedule issue from HO details below:Actual disburse in branch 08-12-2014 but bank disburse 13-12-2014, disbursement statement prepared 07-12-2014and Physical group disbursement 07-12-2014.

• President and secretary’s signature and Seal have not done in Repayment schedule.• Without any approval BM self disbursement loan disburse to group before bank disburse and Bank Repayment schedule issue from HO details below:Actual disburse in branch 08-12-2014 but bank disburse 13-12-2014, disbursement statement prepared 08-12-2014and Physical group disbursement 08-12-2014.

• M Susila reddy’s and P Narmada reddy’s signature has not done in proposal form.

• One member KausalyGauda’s voter id no. not sends to credit bureau but loan received.

• Without any approval BM self disbursement loan disburse to group before bank disburse and Bank Repayment schedule issue from HO details below:Actual disburse in branch 14-12-2014 but bank disburse 22-12-2014, disbursement statement prepared 14-12-2014and Physical group disbursement 14-12-2014 and Recovery date 10-02-2015. • Credit bureau report not enclosed in loan file.Namita behera’s signature has not done in her KYC Xerox copy.• One member Namita Behera’s voter id did not send to credit bureau but loan disburse. • Two member’s mamata moharana’s and Buli Mohanty’s voter id did not send to credit bureau but loan disburse. • Credit bureau report not enclosed in loan file.• One member Rita Bhuian’s voter id no. not sends to credit bureau but loan received. • A. debaki Patra’s signature has not done in proposal form.appraisal this group and all so not enclosed in loan file such as: Resolution copy and all DCB loan documents and blank ratting sheet enclosed.• One member Nibasini Sahu’s actual voter id DXH1234335 but DXH1234336 wrongly did not send to credit bureau but loan

• One member’s Dhobani gauda’s(Actual voter id no. GVH2254118 but send to credit bureau GVH225418• Sarojini Nauk’s signature has not done in proposal form.

BM comment Audited By

Sarat Ku.Swain *Sarat Ku.SwainSarat Ku.SwainSarat Ku.Swain

Sarat Ku.Swain

Sarat Ku.Swain

Sarat Ku.Swain

Sarat Ku.Swain

Sarat Ku.SwainSarat Ku.SwainSarat Ku.SwainSarat Ku.SwainSarat Ku.Swain

it has wrongly sent to hoSarat Ku.Swain

it has wrongly sent to ho

Sarat Ku.Swain


Sarat Ku.Swain


Sarat Ku.Swain


Sarat Ku.Swain


Sarat Ku.Swain


Sarat Ku.Swain

Sarat Ku.Swain

Sarat Ku.Swain

Sarat Ku.Swain

it has disbursed by telephonoic conversastion with dm and mis department



Sarat Ku.Swain


Sarat Ku.SwainSarat Ku.SwainSarat Ku.Swain




Sarat Ku.SwainSarat Ku.Swain

Sarat Ku.Swain


Sarat Ku.Swain

Sarat Ku.Swain


Sarat Ku.Swain

Sarat Ku.SwainSarat Ku.Swain


Visited Group listName of the Group Address Name of the staff

1 Gurukula shg

Tiridi

Chandra kanta Rout

13/Dec/14

2 Maa Santoshi TiridiChandra kanta Rout

13/Dec/14

3 Maa Mangala shg K.Barada Chandra kanta Rout 17/Dec/14

4

Jagannath shg rengetipalli

Bandana

17/Dec/14

5 Kanak durga Shg Dhanjayapur Bandana

5/Dec/14

Sl. No.

Date of Disb

FindingsLoan utilisation

210000 14 3 Regular Cow-03

195000 13 3 Regular

195000 13 1 Regular Cow-01

168000 14 2 Regular Cultivator-02

165000 11 3 Regular Agri-03

Loan Amout

Total Member

Present Member

Group Meeting Procedure

Chuydi-01, Agri-01 and Cow-01

FindingsGroup Record Visited byClient

awareness

• Member’s fees amount mentioned in disbursement resolution. • Cash Book Not maintained after disbursement to till now.

Need More Orientation

Sarat Ku.Swain21-01-2015

• Group record keeping are not available at the time of visit.



• Group record keeping are not available at the time of visit.



• Member’s fees amount mentioned in disbursement resolution. • Cash Book Not maintained after disbursement to till now.* Insurance Money receipts not available at the time of visit.


Sarat Ku. Swain 22-01-2015

• Member’s fees amount mentioned in disbursement resolution. • Cash Book Not maintained after disbursement to till now.* InsuranceMoney receipts not available at the time of visit.


Sarat Ku. Swain 22-01-2015

Findings

Other Remarks

* Loan amount not utilised till now.

• 1st recovery all member’s absent at the time of recovery.• 1st recovery all member’s absent at the time of recovery.• Group record keeping are not available at the time of visit.

KODALA AUDIT (BC) JANURY'2015 (1)

Documents

Transcript of KODALA AUDIT (BC) JANURY'2015 (1)