• .

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F
,
Dy. General Finonce Depart

Honours Your Trus.t

DETAILS TO BE KEPT REAiDY BEFORE COM:MENCEMENT OF THE 'BRANCH STATUTORY
A. General: -
1) Profile of the branch: -
A) About advances,
► Total advances
► Nature of advances- corporate/ retail/personal/ specific industry/ Term Loans/ Cash
against deposit or LIC etc.
► New sanction During the year
► Change in loan portfolio as compared to Mar-23 vis-a-vis March-24
1B) Total Deposits of the Branch.
C) Foreign Exchange Business -Yes/ No D} DetaU Non Funded Exposure.
2) a) List of books and reports which can be generated by the branch from the
system.
b) List of other records/. registers maintained by the branch.
c) Software other than CBS to generate any other reports.
3) Detail of Officers/ Staff in the·branch and the work assigned·to them during the• year. R
during the year.
4) Copies of reports and compliance of
Page 68 of77
ANNUAL CLOSING GUIDELINES CHO!FIN/10/2023-24
 UCO BANK
Honours Your Trust
 a) Statutory Auditors including long form audit report (LFAR) for the previous year i.
31/03/2023.
b) Details of MOC related to last year passed during the year.
c) Review report of previous quarters.
d) Latest Concurrent Auditor report. Name of concurrent auditor and since when he
e) RBI Inspection Report
f) Internal Auditors of the bank / Risk focused internal audit report
& Period Covered

g) Stock A'Uditors No. of A/e's

h) System Audit No. of A/e's
i) Credit Audit Reports
j) Forensic Audit

k) Any ot er report of the branch.

5) Compliances sent to Head Office / Zonal Office/ controlling office in respect of above re

Advances:-

1) A status report of all loan and advances i.e., statement with balances of all accounts an
Flag accounts.
ANNUAL CLOSING GUIDELINES CHO/FIN/10/2023-24 Page 69 of77
 UCO BANK
Honours Your Trust
2) Annexure of LFAR annexure for Large/ Irregular /Critical borrower accounts with all details
ensure that these updated data is entered in these annexures.
3) Data dump in softcopy of advances in respect of borrower accounts for verification of
the account.
4) Records/ files relating to credit appraisal, sanctioning, documentation and monitoring: -
The files should be updated with latest copies of sanction letter, appraisal note, audited b
stock statement, and minutes of consortium bank.
5) Copies of balance confirmation from the parties.
6) Detail of accounts new sanctioned, ad hoc limit and enhancement of limit during the year
processing fees charged.
7) Renewal of CC Limit overdue, No. of Accounts and reason thereof. Please note the ac
overdue more than 6 months must be classified NPA.
8) Details of log for changes in IR.AC Status in the system..
9) Statement of potential NPA / SMA generated from the system & Copies of SMA Review
higher' uthorities •
10) Copies of returns sent to controlling authority in respe pt of NPA and potential N
11) Statetnent of NPA and Provision held on 31.03.2023
► To verify NPA mov ment and reconcile
Page 70 of77
ANNUAL CLOSING GUIDELINES CHO/FIN/10/2023-24
 UCO BANK
Honours Your Trust

Opening NPA with previous year statements

► New borrower account identified by the Branch. (name & amount}

► Provision/Reversal of 1,nterest Manual in NPA Account

► Total recovery affected in these Accounts.
► Appropriation to Interest (only Sub-standard} and reason thereof
► Reductio,n in Amount/Loan
► Up gradation of NPA and Basis thereof (Name &amount)
, Manual levy of l nterest in upgraded account
1

► Amount written off (Name &amount}

,,. Outstdnding under Sundries Liability Interest Cap'itali:z:atlon must match with FtTl Account
(Kindly ensure that the accounts declared as NPA as per RBI Report/ AFI should already be made
and also on the date notify by RBI. A separate list may be prepared and status of the Accounts as
be provided account wise)
12) Restructured Accounts
► Detail of Restructured Accounts during the year. Copy of application and appraisal of res
Details of amount waived in restructuring.
► IRAC Status of old Restructured Accounts
► Detail of Restructured Accounts under CDR & otherwise
13) Borrower Account under IBC & referred to NCLT and Details of suits filed by the bank
dues.
ANNUAL CLOSING GUIDELINES CHO/FIN/10/2023-24• Page 71 of77
 UCO SANK
Honours Your Trust
 14) Detail of Loans for which settlement/ waiver has been taken place.
15) Detail of non-funded exposure
l} Bank Guarantees- (a} Records along with guarantee commission and charges
b} Details of guarantees invoked as shown below:-.
• Guarantees invoked and paid by the branch but not settled by client in cas
not received more than 90days, the account should be classified as NPA.
• Guarantees invoked but not paid by the branch to the beneficiary.
• Details of guarantees expired and not cancelled
• Details of guarantees reversed/cancelled during March without receipt of ori
/ without following procedure of cancellation
2} Letter of Credit- (a} Records along with LC commission and processing char
'(b) Details of outstand,ing- .amounts of letters of credit• and co­accept
(devolved but not yet fully recovered) .
' ' ' It ' •
(c) In case the amount is not received more than 90 d ys, the account should be clas
(d} Details of expired LCs and not cancelled

3) ·Forward contact detail out'standing and marginally held

ANNUAL CLOSING GUIDELINES CHO/FIN/10/2023-24 Page 72 of 77
..
UCO BANK
Honours Your Trust

B. Bills:-
 l. Statement of outstanding bills, Overdue Bills, party wise with due date.
2. Bills returned/ unpaid and recovered through CC Account and frequency ther
3. Bill discounted under LC. Please provide documents to verify genuineness of the

C. Fixed Assets: -
I,
I

l . Fixed Assets registers with regard to the assets acquired and in use by the branch & calcula
Depreciation as on 31/03/2023.
2. Assets acquired during the year: - Computers
Others
3. Any renovation of Branch during the year and treatment of expenses.
4. Any advance to vendors pending adjustment for acquisition of assets.
5. Details of fraud discovered during the year.
D. Others:-
l . Copy of adjusting vouchers/ entries
'I

2. Year wise detail of old outstanding entries of Sundry Deposits and Suspense
Ale Age wise particulars of Suspense and Sundry Deposit account

ANNUAL CLOSING GUIDELINES CHO/FIN/10/2023-24

age 73 of77
 UCO BANK
Honours Your Trust

Particulars Suspense Outstanding Sundry Outstanding Rs

Rs.

0-90 Days

91-180 Days
 181 -365 Days

More than 365 Days

3. Details of any contingent liability, court cases other than recovery i.e., any claim, co
pending against the bank.

4. Detail of Fraud: •

Any fraud detected during the year. Detail of internal control to prevent the
fraud.

E. Profit & Loss Account: -

1. List of changes in rate of interest on deposit and loans during the year.

2. List of rate of interest charged along with calculation of product of

. amount and days for verifying interest charged from all categories:

a) . Staff A/c

b) Term Loans

c) CC A/e's and OD A/e's.

d) Account under consortium.

Page 74 of 77
ANNUAL CLOSING GUIDELINES CHO/FIN/10/2023•24
•

UCO BANK
Honours Your Trust
 3. Revenue leakage if any detected by any audit and recovery thereof.
4. Recoveries of Bad Debts written off (AUC Recovery) during the year
5. Comparative profit & loss account for the period ending 31.03.2023, 31.03.
the comparative figure under various heads / subheads as per Annexure Atta
divergent trend may be explained.
6. Detail of all accrued income, Govt commission, expenses payable detail & basis
adjusting account income & expenses.
7. Detail of interest recovered on NPA during the year & interest reversed on new NP
8. Detail of monthly rent and any settlement of arrear during the year.
9. Details of unexpired Interest on Export Bills.

Comparative Statement of Expenses/ Income {Total_}

31.03.2023 30.09.2023

Interest Earned

Other Income

Exchange & Commission

Expenditure:-

ANNUAL CLOSING GUIDELINES CHO!FIN/10/2023-24 Page 75 of77

7{ -

GB UCO BANK f.

,) 'lfnff,· A,r.11'1sl
Honours Your Trust
tlH1i9 fctsgjIB A 1 ,vtrih

Interest on Deposit other than SB

Interest paid on (Saving Bank Account)

Any other Interest Expended

Salary

Taxes

Electricity & Fuel

Stationery

Depreciation on Fixed Assets

Audit Expenses

Law Charges

Postage, Telegrams, Telex, Stamps & Couriers Etc.

Telephone
•

Insurance

Other Expenditure.

' ---
f7 ., -
'-
1 "'\ l!j.:_ ·,-

Page 76 of7
ANNUAL CLOSING GUIDELINES CHO/FINI 10/2023-24 . j:ffi].,.,*
*
1 *·
'> if

.·,4.11:1\o\P·.. .-. -
.

c -ang,t\•
 UCO BANK
Honours Your Tru.st

Bronches/Offkes oire to scrupulously foll.ow the above guideli,nes.

CONTACTDETAILS
For any clarification / guidance Branches may approach following officials:

Contact Person Mobile

Designation Landllne

Mr. Sujoy Dutta DGM 033-4455-7262 77229-56256

Mr. Shelesh Navlokha AGM 033-4455-7225 91676-32715

. AGM 033-4455-7233 84478-41911

Ms. Smita Gupta
Mr. Praveen Jain Chief Manager 033-4455 7236 99710-48240

Ms Roshni Jain (Tax Audit) Chief Manager 033-4455 7238 98830-488l l

Mr. Dheeraj Kumar Dubey Chief Manager 033-4455 7249 78180-38311

(LFAR)

Mr. D P Hembrom (IT) Chief Manager 033-4455 7235 98362-89460

e-mail H.O. Finance hoacs.ca.lcutto@vcobank.co.in

ANNUAL CLOSING GUIDELINES CHO/FIN/10/2023-24
Page77 of 77
'
•·
-
 7;
7\
of77
7.,,
::.

ANCH STATUTORY AUDIT

Term Loans/ Cash Credit/ overdraft

 h from the

m during the• year. Rotation of duty

e 68 of77
CO BANK ?Ii'
Your Trust ruadiKa
Arrv,t Mahotsav
the previous year i.e., ended on

and since when he is in the branch.

audit report

respect of above reports.

s of all accounts and detail of Red

Page 69 of77
..
ounts with all details (softcopy) please

ts for verification of the operation of

and monitoring: -
isal note, audited balance sheet,

limit during the year and amount of

Please note the accounts which are

pies of SMA Reviews review d by the-

NPA and potential NPA

e 70 of77
 7/:.::,
AzadiKa
Amrit Mahotsa,

ount}

of
ch with FtTl Account
uld already be made NPA in the system
s of the Accounts as on 31.03.2023 may

and appraisal of restructuring.

s filed by the bank for recovery of

Page 71 of77
•
ace.

ssion and charges

ed by client in case the amount is

ed as NPA.
ary.

thout receipt of original guarantee

nd processing charges
and co­acceptances funded

ount should be classified as NPA.

Page 72 of 77
t
70
Azadil(a
f."J"ll'it Mahots v
ue date.
and frequency thereof.
enuineness of the trade transaction.

he branch & calculation of

e
ndry Outstanding Rs
y i.e., any claim, counter claim

nt the

year.

of product of
ategories:

ge 74 of 77
7f
Aza;(;'
AAYlt Mahotsav
 ereof.
e year
31.03.2023, 31.03.2024 & detailing
per Annexure Attached, any

yable detail & basis thereof. i.e.,

reversed on new NPA

year.

30.09.2023
31.03.2024

Page 75 of77
 Page 76 of77

1:1\o\P·... .-. -

c -ang,t\•
 Mobile

77229-56256

91676-32715

84478-41911

99710-48240

98830-488l l

78180-38311

98362-89460

vcobank.co.in