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 Bank of India General Operations Department
Head Office

Branch Circular No.: 114/ 8Y Sub: Operations / 2020-21/

Sub-subject: Cancellation / passing powers for Payments, Receipts, Transfer and Clearing
Ref: HO:GOD:LRY: 17 Date: 17.07.2020

CIRCULAR TO ALL BRANCHES / OFFICES

(Foreign Branches — For Information)

Transaction Limits / EOD Reports / Office Accounts

Payments / Receipts/ Transfer and Clearing Transactions
• For Data Entry, Posting and Verification
• Cancellation / passing powers for Cash Cheques / Withdrawal Slip
• Signing Powers for Vouchers (Including RIGS & NEFT)
• Singing of P&L and Office Accounts Vouchers
• Signing Power for Demand Draft / Pay Orders / Term deposit Receipts
/Telegraphic Transfers
• Entries / maintenance of Office Accounts
• Checking / Verification of Daily Vouchers
• Checking of End Of Day (EOD) Reports

Please refer to the Branch Circular Letter No 98/180 dated 24.11.2004 and
Branch Circular No 105/130 dated 08.11.2011 on the captioned subject advising
therein transaction limits for various users in CBS.

2. These guidelines were issued advising therein the authority of Officers and
Special Assistant in respect of cancellation of Instruments, passing of clearing and
transfer vouchers and their access levels in CBS. Further, in terms of 9th Bipartite
Settlement dated 27.04.2010, the transaction limits were advised pertaining to
cash receipts/payments, clearing and transfer entries for Single Window
Operators, Head cashiers and Special Assistants.

3. The CBS has facilitated us with ongoing checks on each entry especially
pertaining to Office Accounts and generation of various EOD reports which are
very useful for instant monitoring of various day to day transactional activities.
Accordingly, the comprehensive guidelines have been issued in recent past
incorporating / reiterating various guidelines towards-

Process and Procedure for use / maintenance of Various Office

Accounts under SUNDRY DEPOSIT (SUNDEP), SUNDRY CREDIT
(SUNCR), SUSPENSE DEBITS (GENSUS) and Other (Office) Accounts
Under General Ledger Heads vide Branch Circular 113/172 dated
11.12.2019.
A
OPERAPONS
DEPARTMENT

REP
 Standard Operating Procedure (SOP) for verification of Daily Vouchers
and its Preservation vide Circular Letter No. 2019-20/17 dated
10.05.2019
Assignment of Verification / Scrutiny of various End of Day (EOD)
Reports vide Circular Letter 2019-20/ 94 dated 12.12.2019.

4. Some deficiencies have been observed in the day to day functioning of the
branches vide Audit Reports and Inspections in respect of the implementation of
above-said guidelines, therefore, we reiterate the same for the ready reference
and proper implementation, details as under:-
a) Annexure A- Transactional Limits for Cash receipts, payments, transfer
and clearing,
b) Annexure B- Cancellation / Passing Powers in respect of Cash
Cheques / Withdrawal Slips,
c) Annexure C- Signing of Vouchers pertaining to Transfer and Clearing
(including RTGS & NEFT), Office Accounts & Dormant Accounts,
d) Annexure D- Signing Powers for Demand Drafts / Pay Orders/ Term
deposit Receipts, Telegraphic Transfer,
e) Standard Operating Procedure (SOP) for verification of Daily Vouchers,
f) Assignment of End of Day (EOD) reports for its verification / Scrutiny.

5. Please bring the above contents to the notice of all the staff members and
ensure meticulous compliance.

OAAi
- 0 rvinc 17ria)
.---
General Manager
Encl: As above

BAAW
0,4"
WM-41 41,
-3,

OPEC,ATIONS
DEPARTMENT
 Transaction limit for Cash Receipts, Payments, Transfer and Clearing Annexure A
Designation Type of Transaction limit Transaction Remarks
/ Work Transaction right
Class
Single Teller / Cash Upto Z 10,000/- DE & PO Including tallying of signature
Window payment Above Z 10,000/- DE Payment over the limit after the
Operator 'A' instrument is passed and posted by
Work Class supervisory official.
110 Cash Receipt Upto Z 15,000/- DE & PO
Above Z 15,000,- DE Transaction to be posted / verified
immediately by supervisory offidal.
Clearing and Upto Z 15,000/- DE & PO Includes tallying of signature.
Transfer Above Z 15 000/- DE
Single Teller / Cash Upto' 2u,000/- DE & PO Including tallying of signature
Window payment Above Z 21,000/- DE Payment over the limit after the
Operator 'B' instrument is passed and posted by
Work Class supervisory official.
130 Cash Receipt Upto Z 25,000/- DE & PO
Above Z 25,000/- DE Transaction to be posted / verified
immediately by supervisory official.
Clearing and Upto' 25,000/- DE & PO Includes tallying cf signature.
Transfer Above Z 25,000/- DE
Head Teller / Cash Upto Z 20,000/- DE & PO Including tallying of signature
Cashier - II payment Above Z 20,000/- DE Payment over the limit after the
Work Class instrument is passed and posted by
200 & 250 supervisory official.
Head Cash Receipt Upto Z 25,000/- DE & PC
Cashier Above Z 25,000/- DE Transaction to be posted / verified
immediately by supervisory official,
Clearing and Upto Z 50,000/- DE & PO Includes tallying of signature.
Transfer Above Z 50,000/- DE
Special Cash Upto Z 35,000/- PO & VO
Assistant — payment
Work Class Cash receipt Upto Z 35,000/- PC 1 VO
300
Clearing and Upto Z 1,50,000/- PO/VO Includes tallying of signature
Transfer Above Z 1,50,000/- DE
DE =_ Dki A ENTRY; PO = POSTiNGVO = VERIFICATIO-4
Note: In case of situations like when Single Window Operators A & B are absent, the Special Assist?ot 4viii have
to perform Data Entry of Cash Payment i Receipts/ Transfer / Clearing irrespective of amount.
Please importantly note that as per the Settlement dated 27.04.2010 —

+ Passing includes verification of signatures and scrutiny as to the correctness of endorsement on and other
particulars of such instruments. It will also include checking and authenticating the relative entries in the
respective books of accounts / ledgers / computer sheers and / or online.
+ Checking / verifying would mean verifying that the instrument / material checked is in order in all respects and
also includes verification of signature irrespective of the amount of instrument and authenticating the same on
the instrument / material, initialing the relative entries in the respective books of acccunts, manually and / or
online.
+ Cash leg of the transaction, irrespective of amount has to be posted by Tellers / Head Cashier as the same
cannot be posted by any other official.
7, - evall3A.4
------„
RIFITAT <-./.
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3
. ;

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. • -______-- ,r,
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 Annexure B

Cancellation / Passing powers in respect of Cash Cheques / Withdrawal Slip and

Vouchers

Category of Officer Cash Cheques upto Transfer / Clearing Cheques

and including (Z) upto and including (Z )
Promotee Officers / Direct Recruit 50,000/- 50,000/-
Officers (during probation)
Confirmed Officers 50,000/- 1,00,000/-
Manager of one officer Branch Full Powers Full Powers

Cancellation powers of SWO Head Cashier & Special Assistant are available in
Annexure A.

Regarding second cancellation / authorization in respect of cash cheque / withdrawal

slip, the following norms are to be followed —

a) Cash Cheques / Withdrawal Slips for payment of amount over the delegate° limit should
be cancelled / authorized jointly by two officials.
b) Where the first cancellation is by a special assistant, the second cancellation invariably
should be done by an officer.

c) Where the first cancellation is by an officer the second cancellation will be done by
another officer.

d) The official passing payment of cheques should pass / cancel the drawer's signature on
the instrument in such a manner that it is not obliterated / defaced.

VA;BANA .

is tt+l
Fiq
 Annexure C
Signing of Transfer and Clearing Vouchers (including RTGS / NEFT)

The instructions regarding signing of clearing & transfer (including RIGS / NEFT) vouchers
other than the Office Accounts (including P&L Accounts) and Dormant Accounts are as under-

Amount in Z Signatory Signing under

Section I - Officers Section II — SWO A / 9/ Head
Cashier / Special As*istant

Upto and inclusive Z 15000/- Ma ,/ be signed singly May be signed singly

Above Z 15000/- and upto Z Fay be signed singly May be signet; singly except
25,000/- SWO A Work Class 110
Above Z 25,000/- and upto May be signed singly May be signed singly except
' 50,0001- SWO A — Work Class 110 &
SWO B — Work Class 130
Above Z 50,000/- and upto May be signed singly Must he signed Jointly
Z 1,00,000/- •
For amount above —I Must be signed jointly Must be signed jointly
Z 1,00,000

a) Where first signatory is of Section II the second signatory must be of section — I.

b) Where first signatory is of Section I, the second signatory must be of Section I except in
case of Single Officers Branches.

Signing of Vouchers related to Office Accounts & Dormant Accounts

i. Physical voucher set (i.e. Debit and Credit) should be prepared mentioning full details of
the transaction, authority according sanction for debit with date.

ii All the vouchers pertaining to Office Accounts must be signed by two officials as per their
delegation, one of these officers should be designated official.

iii. Vouchers pertaining to Profit & Loss (PP. I. Accounts: One of the signatory of such
vouchers should be the Branch Head (except in AGM & above headed branch). For
AGM & above Headed Branches, one of the signatories should be Designated Official.

iv. The whole set of the vouci•I9r (Debit and Credit) must be signed by the.: same officials
with their full signatures.

v. All the vouchers pertaining to Dormant Accounts must be signed by two officials and one
of them should be designated officer.
 Annexure U

Signing Powers for Demand Draft / Pay Orders / Term Deposit Receipts /
Telegraphic Transfers

Category Signing Power

(A) Signed Singly
Section II — Spe6ial Assistant / Instrument upio Z 25,000/- or equivalent in
Cashier in-charge Foreign Currency
Section I - Officers Instrument upto Z 50,000/- or equivalent in
Foreign Currency
(B) Signed Jointly
Jointly where one of the signatory should be instrument above Z 50,000/- or equivalent in
from Section- I Foreign Currency

SAN.:(0

* I;
MEN

ireP
 Annexure E

Standard Operating Procedure (SOP) for Verification of Daily Vouchers and its
Preservation

1. Introduction:

Generation of report for Financial Transactions carried out by the employees of a Branch and
its verification/ checking with the physical vouchers is the basic requirement of a Branch. The
exercise of verification of vouchers on day to day basis is the important tool for minimizing
operational risk (frauds, etr.) of the bank.

The physical records of the financial transactions (i.e. vouchers) 'are also required to be
preserve for the period defined in Bank's document handling and retention policy / regulatory
guidelines in this regard as these records may be demanded by regulatory authorities at any
time within the retention period and failure to non-submission may lead to Regulatory Risks.

In cases of dispute, such vouchers are also required to be produced before the Court / Tribunal
or at-any other forurft as an evidence to safeguard the bank interest. Accordingly, generation of
report for financial transactions, its verification with physical vouchers and safekeeping /
preservation of vouchers are the important tasks to be performed by the branches on daily
basis.

2. Types of Vouchers:

Vouchers are classified in three categories, i.e. vouchers pertaining to

i. Cash transactions — related to daily cash receipts and payments.

ii. Clearing transactions — related to outward and inward clearing transactions.

iii. Transfer transactons. Related to transfers of the amount between two accounts of
the same branch / dinrent branch and /or different Banks.

3. Action by all Branches: All the Branches shall take step wise following actions in the matter.

Step — One

A) Stamping of seal on vouchers:

i. While initiating / creating transaction in the system: - Mak:ff shall put details of the
vouchers in the system and note the transaction number over the voucher with
initials. In addition to this maker shall put a small round rubber seal with the identity
mark of E and PF number in blue ink with his / her initials.

ii. At posting / authorization stage, the checker shall post the vouchers after scrutiny of
all the details and shall put the small round rubber seal with the identity mark of V
and PF number in red ink with his / her initials.

T ME1.1
 iii. The transactions, in which entry and posting are done by the single user then small
round seal with identity mark of E and PF number in blue ink shall be affixed by the
maker with his / her initials and rubber round seal with V mark with PF number in
red ink shall be affixed by the checker with his / her initials.

Note 1: The signing of the vouchers by designated officials under their full signature shall be
continued as per the extant guidelines of the Bank.

Note 2: Diameter of the small round seal should not be more than 2.50 cm.

Model of the small round rubber seal to be affixed b the Maker and Checker

Seal to be affixed by Maker Seal to be affixed by checker

(1—F:\ \. (
!1fi ]) 2222,

E denote for Entry and 111111 is the PF number of the Maker.

V denote for verification and 222222 is the PF number of the Checker / Verifying Officer.

Step —Two

A) Generation of report on Financial Transaction carried out at Branch: The Branches -

i. To generate print the financial transaction report (FTR) oo the next day morning
through the Finacle DR (MISRPT —EOD — TRANCNT).

ii. To generate / print the FTRs for each verifying officials separately for all the officers
of the branch.

B) Generation of report on Financial Transactions carried out using CCS menu:

i. The Branches to generate / print the FTRs for the financial t ansaction carried out by
use of CCS menu (either entered and / or posted and- / or verified by use of CCS
menu) in the Finacle DR (MISRPT — EOD — CCSTRAN).

Step — Three:

A) Segregation of Vouchers:

i. The vouchers of the day shall be collected at a place and shall be segregated for all
the verifying officials separately by identifying the initials and PF number of the
employee as per V mark seal affixed in red ink.

ii. The physical vouchers shall be counted employee wise as per the authorizing
officials and shall be annexed with related FTRs for checking.

NS

rte
Step — Four:

A) Allocation of duties for checking of vouchers with report:

i. Branch Manager shall allocate the duties amongst all the officers of the Branch
through office order in such a way that vouchers authorized by one officers will be
allotted to the other / second officer.
In case of Branch having staff strength of single officer as Branch Head and Special
Assistant, the voucher Authorized by the Branch head shall be checked by the
Special Assistant and Vluchers posted by the Special Assistant Shall be checked by
Branch Head.

iii. In case of only single officer branch without Special Assistant, ad the vouchers shall
be checked by Branch Head only following the above advised procedure.

Step — Five:

A) Role of voucher checking officials:

a). The officials who have been allotted to check the vouchers as per step four and need to
ensure followings -

i. Physical vouchers for all the transactions are available.

ii. Transaction details, sanctioning / approving authority, date of approval, particulars

are well written on the vouchers.

iii. Vouchers are signed by the branch officials under their full signatures as per Bank's
extant guidelines and both leg of vouchers (Debit & Credit) are signed by the :-,arne
officials.

iv. One signatory of the FL vouchers should be Branch Head (except in AGM & above
headed branches) where designated officer should be one of the signatory.

v. All the vouchers pertainrig to Office Accounts are to be signed by two officials as per
delegation of authority, one of these officials should be designated official.

b). I r case of deviation in above guidelines, the &ecking official should note the said deviatior
on the financial transaction report and also h ing the same in the knowledge of Branch Head
for appropriate action.

c). The Checking official shall submit vouchers along with reports (FIRs) duly signed with full
signature to the Manager Administration.

Step — Six:

A) Role of Manager Administration / In-charge of Branch Administration and Services:

a). The Manager administration shall ensure followings —
i. That financial transaction report along with vouchers allotted to the different officials of
branch have been received / collected by him / her.
 ii. No vouchers have been recorded / reported by the checking officials as missing,
deviating guidelines as stated in step five above.

b). The Manager Administration shall put its signature and submit all the reports to the Branch
Head for information and scrutiny.

c). The Manager Administration shall also scrutinize all the transactions carried out through use
of CCS menu and note the reasons for effecting the transaction through use of CCS menu
under their signature. In cases where such transactions are related to advance (credit),
Manager Credit shall scrutinize and note the reasons o4 effecting such transactions through
CCS menu under their signature.

c). In case of any deficiency observed by the checking officials, the Manager Administration
shall inform to the Branch Head and take prompt corrective action in consultation with Branch
Head.

Step — Seven:

A). Role of Branch Manager:

a). Branch head shall ensure that no discrepancy reported by the checking official and Manager
Administration. The Branch Head will countersign such reports (including report on financial
transactions carried out by use of CCS menu) already signed by checking officials and Manager
Administration.

b). In case of discrepancy, Branch Head shall monitor the prompt corrective action taken by the
Manager Administration and its reporting to the Zonal Authorities, if required.

Step — Eight:

A). Preservation of Vouchers:

a). Total number of voucher shall be aggregated on the basis of number of vouchers mentioned
on each Financial Transaction Report. These vouchers shall be arranged serially as per
Financial Transaction Reports. Such FTRs shall also be kept along with vouchers.

b). Accordingly, all vouchers along with FTRs shall be tied up into a bundle. The bundle of
vouchers shall be covered by voucher cover for its safety. Total number of vouchers shall be
recorded on the voucher cover. Branch Daftary shall carry out by the aforesaid exercise and
put signature on the cover of the vouchers. It should also b€, countersigned by the Manager
Administration of the Branch.

c). Thereafter, these vouchers shall be handed over to Daftary for preservation and safe
keeping.

Step - Nine
A. Creation of Record /Registers:
a). Branch shall prepare a register having date wise record of voucher verification. The register
should be prepared in the following format.

* oPERA a;45
, r ENTI.
nV, PAP

Hoc'
 Date of Date of All out Any Discrepancy Signature of Signature of
voucher checking tallied Discrepancy rectified Manager Branch
of observed Admin Manager
voucher
Yes / No Yes / No Yes / No

Note: In case of reporting of missing of any voucher in Branch, Branch may generate / prepare
the new voucher subject to all things are in order and to the satisfaction of the Branch Manager.
Such voucher shall also be recorded separately in the above stated register.
4. Role of Zonal Office / Zonal Offi,:ials:
4.1 The Zonal Manager / Depul f Zonal Manager / other senior officer during their visit to the
branches shall check and verify the register and facts pertaining to SOP being implemented /
adhered to as per guidelines and any discrepancy in the matter is being attended to / reported
properly. Prompt corrective action shall be taken by the Zone where the said SOP is not being
followed.

4.2 All the Branches shall report the weekly (Monday to last working day of the week) position
to the In-charge of General Operations Department of the Zone on checking of vouchers of
Branch in terms of above stated procedure through email as per Template given as under. The
GOD, ZO shall present the consolidated position of all the Branches in the matter to the Zonal
Manager on weekly basis for information and corrective action, if required.
Reporting by the Branch to the Zone on Daily voucher verification
for the week (period dated to

Name of Date of Voucher Voucher Any Discrepancy Remarks

Branch Voucher Checked Checked on observed
Y/N

Position of the branches on voucher Verification for the week

(Period Dated to

Total branches Information Any discrepancy reported, Remarks

in the Zone submitted by including reasons of non-
(No.) Branches (No.) submission of such information

I n
ri I 1-4 e:#

CPE RA71ONS
CEPA AVENT
 Annexure F

Assignment of End of Day (EOD) Reports for its Verification / Scrutiny

Generation / Verification of End of Day (EOD) reports are the important tool to assess the
standards of day to day operations and supervision of the branch. It also helps in identifying
the lapses / irregularities on time to take prompt suitable remedial measures. These reports
also reflect blue print of the day to day position of Branch Business, its quality, risk associated,
etc.

2. Branches are required to generate and scrutinize different End of Day (EOD) reports in order
to minimize Operational Risk. Further, to make the implementation of these guidelines more
effective, we understand that proper assignment for v..Tification of EOD reports must be put in
place. Accordingly, we advise the process / procedure about EOD reports which are to be
generated mandatorily and to be scrutinized by the branches on daily basis, details given as
per table hereunder:-

S. Report No. Report Name Report to be scrutinized by

No.
1. E0D001 Reversal Entries Incharge — Deposit & Admin.
2. E0D002 Audit Trail Incharge — Deposit & Admin.
3. E0D003 Latest Over limit report Incharge — Credit
4. E0D004 Latest Debit balances Incharge — Deposit & Admin.
5. E0D005 TDR renewal preferential Incharge — Deposit & Admin.
report
6. E0D006 Cash Book Report Branch Manager
7. E0D007A Transfer Book Manual Incharge — Deposit & A.dmin.
8. E0D008 Day End Summary Branch Manager
9. E0D009 General Ledger Balance Branch Manager
10. EODREP Major Exceptional Report Branch Manager
10. EODREP Minor Exceptional Report Incharge Credit and Deposit &
Adrnr. both
12. EODREP SS /CD exceptional Report Incharge —'Deposit & Admin.
13. EODREP Report of Mobile Updation Incharge — Deposit & Admin.
14. EODREP Details of RIGS / NEFT Incharge — Credit
transaction in NPA LAA,
CC/OD Accounts.
15. TRANCNT Transactions verified by the As per SOP for Verification of Daily
individual user Vouchers and its preservation in
terms of Circular Letter No. 2019-
20/17 dated 10.05.2019

3. The transactions which are covered under the Report TRANCNT (Transaction verified by the
individual user) need not be checked again. Branches should generate and scrutinize the above
EOD reports on daily basis. The reports other than above should be generated as per need as
advised from time to time.

4. In cases, where Branch Head / In Charge — Deposit & Admin. / In Charge —Credit, is on
leave, the checking assignment would be as under —
 a) Official who is In Charge of Branch is to perform the duties for checking and
scrutinizing the reports allotted to the Branch Head.

b) In Charge — Deposit & Admin. / In Charge — Credit is on leave, Branch Manager

shall nominate the suitable officer to scrutinize these reports.

c) If no Officer is designated as In Charge — Deposit & Admin. / In Charge — Credit,

Branch Manager should nominate any Suitable Official who deal with the relative
segment in the Branch

d) One Staff should be n.)minated for generating these reports on day to day basis

e) Branch Manager should conduct surprise check / test check on regular basis that
these reports .are being regularly printed and verified by the Concerned Officials
in the Branch without fail.

5. Branches which are under concurrent audit, the auditor should mandatorily comment on
printing and scrutiny of such reports in their report. The Bank's internal auditor should also
cover about checking and scrutiny of EOD reports on day to day basis in their report during
Risk Based Internal Audit (R3IA).

6. Zonal Offices are advised to obtain a certificate from each Branch in this regard having
generated / checked the EOD reports as above on daily basis and send the consolidated
position of the month to National Banking Group (NBG) as well as to Head Office by 10th day
of the next month.