POST MIGRATION DATA AUDIT OF

BRANCH

Annexure - I
POST MIGRATION AUDIT - SUMMARY REPORT
BRANCH CODE:
BRANCH :
REGION :

Checklist for Post Migration data Audit of Branches Sr.

No.
1.

2.
3.

CONTROL CHECKS

OBSERVATION OF AUDITORS

Whether Post Migration

trial balance and Profit
and Loss account as on
date of migration are
received and tallied
Whether account-wise
balancing of individual
GL heads is tallied.
Post
migration
Trial
Balance and Profit &
Loss
account
are
reconciled with TBA
Trial Balance and Profit
& Loss Account as on
date of migration.
List the GL heads which
are not reconciled

4.

5.

Whether any additional

Suspense Accounts are
maintained in old TBA
System & now migrated
to CBS. (If yes, please
give details)
Whether CGL Suspense
Account
appears
in
migrated Trial Balance
as on the date of
migration.
(If
yes,
whether the same is
reduced
to
Nil
subsequently)
Whether
complete
checking of all the Call
over reports provided
to
the
branch
is
undertaken.
(List
of
unchecked
reports be given)

1.

POST MIGRATION DATA AUDIT OF

BRANCH

Whether certificate to
that effect is sent to
PMO, is held on record.
Whether
call
over
reports are preserved
as record of permanent
nature.

6.

7.

8.

9.
10.

Whether error reports

for 1st & 2nd cycle
provided to the branch
are rectified fully.
(Sample checking be
undertaken for all the
Call Over reports based
on ABC analysis)
Offer your observations
on the treatment given
to following items in old
TBA System Inoperative Accounts
Zero Balance Accounts
Overdue Deposits
Partially disbursed loan
accounts
Limit, D.P. of Credit
balance in C.C.
For Modules directly
implemented in CBS
e.g. Bank Guarantee /
Letter of Credit etc.
(Wherever applicable)
Whether
master
creation printouts are
generated,
verified,
authenticated
and
preserved.
Whether NPA accounts
already identified are
marked properly in new
system.
Whether user manuals
are made available at
the branches.
Whether
all
the
signatures are scanned
and migrated to CBS
system as on date of

2.

POST MIGRATION DATA AUDIT OF

BRANCH

migration
11.

12.
13.

Any other irregularity,

other than mentioned
above,
of
serious
nature needs to be
pointed out. (Enclose
Separate Sheet)
Whether entry wise
details are captured for
all nominal heads
List of modules not
made live in TBA, but
are supported by CBS,
whether made live in
CBS e.g. Senior Citizen
Savings Scheme, RBI
Relief Bonds etc.

Checklist for verification of Discrepancies in Interest Calculation 1.

Whether

the

interest

3.

POST MIGRATION DATA AUDIT OF

2.

BRANCH

rates on all types of

Deposits are correct on
migration.
Whether correct Interest
is paid on Deposits a) If Branch is migrated
to CBS before Jan. 2007,
interest
paid
on
all
deposit accounts till date
of audit be checked.
b) If Branch is migrated
to CBS after January
2007, the interest paid
on all types of deposits
accounts after migration
as
well
as
before
migration (i.e. Int. paid
on Deposits
in TBA
system is to be checked
from Jan. 2007)

3.

4.

c) Verify reversal &

Provision
adjustments
vouchers if any released.
Whether
the
interest
rates on all types of
Advances are correct on
migration.
Whether correct Interest
is received on Advances
a) If Branch is migrated
to CBS before Jan. 2007,
interest received on all
types
of
advances
accounts till date of audit
be checked.
b) If Branch is migrated
to CBS after January
2007,
the
interest
received on all types of
advances accounts after
migration as well as
before migration (i.e. Int.
received on Advances in

4.

POST MIGRATION DATA AUDIT OF

BRANCH

TBA system is to be
checked from Jan. 2007

5.