NEPAL INVESTMENT MEGA BANK LIMITED

PUTALISADAK BRANCH
Draft Preliminary Audit Report for the FY 2079-80 [2022-23]
1. OPERATION REVIEW
1.1 GENERAL OBSERVATIONS
1.1.1. As per Clause 4 of NRB Unified Directive 20/2079, in order to have easy access to the banking
facility, bank and financial institutions must designate special counter to provide services through
special counter to senior citizens, differently abled and illiterate people. However, during our visit
to the branch premises, we observed the branch has not designated special counter for the senior
citizens, differently abled and illiterate people.
1.1.2. As per Clause 4(6) of Payment System Related Directive 01/2078, on every place of ATM, CCTV
Camera shall be managed after obtaining permission from the concerned body of Nepal
Government and there shall be continuous follow up. While connecting the CCTV Camera, face
of transacting person shall be clearly seen but pin quoted by the customer shall not be guessed and
recorded. However, on our review of CCTV Camera of Maitidevi branch, we observed that CCTV
Camera has not been connected on place of ATM properly as it shows the pin quoted by the
customer.
Management Response:

1.2 ACCOUNT OPENING

1.2.A As per Clause 1 of NRB Unified Directive 19/2079, banks shall implement the basis and
procedures of risk grading system and accordingly carry out the customer identification based
on risk category. However, during our review, we noted following instances on which risk
classification of applicants has not been carried out:
Accountholder's
Date Account Number
Name
23.12.202
2 01205220253529 Himalal Baram
12.01.202
3 01201020267205 Kalpa Metals Pvt Ltd.
1.2.B As per Clause 2(8) of NRB Unified Directive 19/2079, while identifying and endorsing the
customer, it should be done by receiving details and documents as mentioned in Annexure
19.1. However, during our review, we noted following instances on which Audited Financial
statement and Tax Clearance Certificate of previous year have not been obtained while
opening the account of company:
Date Account No. Account Holder’s Name
03.11.2022 01201020267038 Aurora Consulting Group Pvt. Ltd.
12.01.2023 01201020267205 Kalpa Metals Pvt Ltd.
1.2.C As per SOP for CSD Operation, documents verifying the residential address of the customer
shall be obtained if the current address differs from the address mentioned in citizenship
certificate. However, during our review, we noted following instances on which document
verifying the residential address of customer has not been obtained:
Date Account Number Account Holder's Name
28.07.202
01205080560962 Ashlesha Chaudary
2
29.07.202 012050805606689 Alina Chaudhary
2
02.08.202
01205030317498 Keshab Upadhyaya and Chet Prasad Sapkota
2
23.08.202
01205280251440 Prakash Sapkota
2
03.11.202
01205030318105 Gyan Bahadur Bhujel
2
29.11.202
01205120266833 Aayush Maharjan
2
28.12.202
01205120266925 Suwas Aryal
2
1.2.D As per SOP for CSD Operation, documents received are to be verified with the original and
must be stamped with ‘Verified with Original’, admitting customer’s signature(s) and
admitting the photograph(s) of account holders. However, during our review, we noted the
following instances on which ‘Verified with Original’ stamp has not been affixed on
following documents.
Accountholder's
Date Account Number Remarks
Name
17.11.202
01205120266758 Esha Thapa ‐ PAN Certificate.
2
23.12.202
01205220253529 Himalal Baram ‐ Copy of Citizenship Certificate
2
1.2.E As per SOP for CSD Operation, if the account is introduced by the existing customer/
employee of the Bank then signature of introducer shall be verified. However, during our
review, we noted the following instances on which signature of introducer has not been
verified by the bank:
Date Account Number Account Holder's Name Introducer’s Name
02.08.2022 01205150273305 Prisha Pradhan Elisha Bhuju
Aurora Consulting Group Pvt. Babita Shah
03.11.2022 01201020267038 Ltd.
09.11.2022 01205150273374 Aaradhita Shrestha Anuradha Karna
12.01.2023 01201020267205 Kalpa Metals Pvt Ltd. Hanuman Metals Pvt. Ltd
1.2.F As per SOP for CSD Operation, all blank spaces in account opening forms shall be crossed.
However, during our review, we noted few instances on which blank space in account
opening form has not been crossed by the account holder. For references:
Account Holder's
Date Account Number
Name
21.09.202
2 01205150273343 Irisha Shrestha
03.11.202
2 01205220253468 Rajyajit Rai
 03.11.202
2 01205030318105 Gyan Bahadur Bhujel
09.11.202
2 01205150273374 Aaradhita Shrestha
17.11.202
2 01205120266758 Esha Thapa
27.11.202
01205120266826 Urusha Khadki
2
1.2.G As per SOP for CSD Operation, Account opening form shall be duly filled up by the
customer and same shall be verified by the bank staff. However, during our review, we noted
few instances where account form has not been duly filled up/selected. For references:
Date Account Number Accountholder's Name Remarks
0120102026703 ‐ Scheme code has not been written.
03.11.2022 Aurora Consulting Group Pvt. Ltd.
8
0120522025346
03.11.2022 8 Rajyajit Rai
0120522025352
‐ Types of account has not selected
23.12.2022 9 Himalal Baram
0120102026720
12.01.2023 5 Kalpa Metals Pvt Ltd.
0120102026720 ‐ Scheme code has not been written.
12.01.2023 Kalpa Metals Pvt. Ltd.
5
0120102026720 ‐ Reviewer signature not been obtained.
12.01.2023 5 Kalpa Metals Pvt Ltd.
1.2.H As per SOP for CSD Operation, if Nominee has not been mentioned, nominee form shall be
crossed along with signature of customer. However, during our review, we noted following
instances on which nominee form has not been crossed:
Date Account Number Account Holder's Name
02.08.2022 01205150273305 Prisha Pradhan
02.08.202
2 01205030317498 Keshab Upadhyaya and Chet Prasad Sapkota
Further, we noted few instances where signature of the account holder has not been obtained after
crossing the nominee section of account opening form:
Account Holder's
Date Account Number
Name
08.08.202
01205220253369 Khadka Mahendra
2
21.09.202
01205150273343 Irisha Shrestha
2
03.11.202
01205030318105 Gyan Bahadur Bhujel
2
09.11.202
01205150273374 Aaradhita Shrestha
2
23.12.202
01205220253529 Himalal Baram
2
28.12.202
01205120266925 Suwas Aryal
2
 1.2.I During our review, we noted few instances where details of account opened has not been
updated in the account opening register. For references:
Accountholder's
Date Account Number
Name
12.01.202
01201020267205 Kalpa Metals Pvt Ltd.
3
28.12.202
01205120266925 Suwas Aryal
2

1.2.J On our review of the records maintained by the branch we noted few instances where the
information mentioned in the account opening application forms have been different from the
actual information as per the documents submitted by the applicants. For references:
Details of As per Related Supporting
Date Account No. Account Name As per AOF
Difference Document
01.09.2 01205080561 Citizenship 06-02-76-
Durga Devi Rai 06-02-76-02062
022 594 Number 02032
01.09.2 12050805615 Durga Devi Rai Account Opening Current
Aafnai Bachat Khata
022 94.00 Form Account
29.11.2 01201020267 The Solutions
Types of Firms Private Limited Company Partnership
022 113 Pvt. Ltd.
28.12.2 01205120266 Current
Account Saving Account
022 925 Suwas Aryal Account

1.2.K On our review of the records maintained by the branch we noted few instances where Tippex
correction fluid has been used. For references:
Account Account Holder's
Date Remarks
Number Name
25.11.20 01205030318 Chhori Maiya ‐ Tippex used in Date of Birth (AD) section of Account
22 273 Maharjan opening form.
Keshab Upadhyaya
17.04.20 01205030317 ‐ Tippex used in Date, estimated annual income of account
Chet Prasad
79 498 opening form and address of KYC form.
Sapkota
29.11.20 01205120266 ‐ Tippex used in Citizenship issued district, mailing address
Aayush Maharjan
22 833 of KYC form.
17.11.20 01205120266 ‐ Tippex has been used in the account opening form and
22 758 Esha Thapa KYC form.
Management Response:

1.3 DORMANT ACCOUNT ACTIVATION

1.3.A As per SOP for CSD Operation, dormant release form shall be duly filled up by the customer.
However, during our review, we noted few instances where reason for non-transaction has
not been mentioned. For references:
Account Holder’s
Date Account No.
Name
 09.02.202
01205030183171 Bhaskar Mali
3
24.02.202
01205150264778 Diwas Baral
3
Management Response:

1.4 ACCOUNT CLOSURE

1.4.A As per SOP for CSD Operation, duly filled up closing form shall be obtained during the time
of closure of account. However, during our review, we noted an instance where date has not
been mentioned in account closure form:
Date Account No. Account Holder’s Name
04.08.202
01205010006683 Aniruddha Kumar Sharma
2
1.4.B As per SOP for CSD Operation, signature of the customer shall be verified on account
closing request form. However, during our review, we noted an instance on which signature
of customer has not been verified on account closing request form:
Account Holder’s
Date Account No.
Name
15.03.202
01205150000654 Rebecca Shrestha
3
1.4.C As per SOP for CSD Operation, unused cheque book, debit card, credit card and other related
documents shall be obtained along with account closing request form (in case of entity, board
meeting minute to be obtained). However, during our review, we noted the following
instances on which Debit card has not been obtained.
Account Holder's
Date Account Number
name
18.08.202
01205080027684 Acharya Dhuni Raj
2
14.09.202
01205080481250 Krishna Prasad Ojha
2
18.01.202
01201090250450 Kiran Chapagain
3
01.02.202
01205120259347 Ashok G.C.
3
14.02.202
01201060018022 Uttam Prasad Pandit
3
16.02.202
01205030255981 Kajiram Thapa
3
20.03.202
01205080398268 Paban Kumar Shrestha
3
26.03.202
01205080519564 Sabin Tandukar
3
Management Response:
1.5 TELLER TICKETS
1.5.A As per Clause 2(5) of NRB Unified Directive 19/2079, in case any person other than account
operator deposits cash amounting more than one lakh, identity proofing document of the
depositor shall be obtained, and purpose of deposit shall also be disclosed. However, during
our review, we noted the following instances on which purpose of deposit & identity proofing
document has not been obtained. For references:
Account Holder’s Amount
Date Account No. Depositor
Name (NRs.)
26.08.2022 01901030040804 Rimsa Traders Rabindra Muni Bajra 180,000.00
Lokmans and Sons
10.10.2022 01301030035361 Sailendra Man Sakya 500,000.00
Diamond Jewellery
04.12.2022 01901030040804 Rimsa Traders Rabindra Muni Bajra 108,000.00
08.02.2023 N/A Januka Kabita 133,000.00
1.5.B As per Clause 32 of NRB Unified Directive 21/2078, bank and financial institutions shall
mention system printed proof in deposit voucher on deposit of amount through cash or
cheque in account by the customers. However, during our review, we noted following
instances where system printed proof has not been printed on cash/cheque deposit voucher:
Amount
Date Account No. Account Holder’s Name Depositor
(NRs.)
17.07.202
2 02801030258494 Sarbottam Cement Pvt Ltd Sharma 2,000,000.00
26.08.202
2 012510201046 Ramila TLTR 2,000,000.00
26.08.202
2 00101010040445 P.S. Construction Company Pvt Ltd Bir Bahadir Tamang 1,766,812.00
26.08.202 Rajendra Kumar
2 004052602509448 Rajendra Kumar Khatri Khatri 200,000.00
10.10.202
2 00105010094758 Rudra Raj Pandey Sandeep Sada 900,000.00
10.10.202
2 01205080387323 Babu Ram Nayak Babu Ram Nayak 115,000.00
21.10.202
2 01201020254113 Deer Walk Group Ltd Upama Pandey 85,500.00
04.12.202
2 01105020011938 Pokhara University Prashant Kafle 3,300.00
08.02.202
3 00105140250153 Sunita Shrestha Suwal Self 10,000.00
08.02.202
3 01205080518826 Aayushi Sethia Ashish Sunuwar 9,000.00
12.01.202
3 02405080369954 Dinesh Thokar Ralal Tamang 30,000.00
07.02.202
3 01605020037396 Amul Agrawal Ramhari Basnet 200,000.00
08.02.202
3 14105080042192 Santoshi Basnet Prakash Khadka 50,000.00
08.02.202 01201020266451 CS Infotech Pvt. Ltd. Rishi Kumar Pandey 1,000,000.00
 3
08.02.202
3 00105080271684 Shankar Adhikari Bal kumar Bajgai 50,000.00
08.02.202
3 13205080014748 Briksha Rawat Shekhar Joshi 191,000.00
1.5.C The signature of the depositor shall be obtained in the strikethrough or overwritten part on the
deposit slip. However, during our review, we noted few instances where the signature of the
depositor has not been obtained on the overwritten or strikethrough part. For references:
Account Holder’s Amount
Date Account No. Depositor
Name (NRs.)
10.10.20 005050803058 400,000.
22 53 Ramesh Timalsina Ramesh Timalsina 00
10.10.20 010590202507 Asian Concreto Pvt Pulchowk dekhi Kumari samma Upabhokta 277,000.
22 02 Ltd Samiti 00
10.10.20 038050803222 Prem Bahadur 30,000.
22 70 Gurung Prem Bahadur Gurung 00
04.12.20 005050502687 200,000.
22 45 Samundra Dotel Samundra Dotel 00

Management Response:

1.6 STOP PAYMENT OF CHEQUE

1.6.A As per SOP for CSD Operation, written request for stop payment should be obtained from the
customer in prescribed form available at the CSD with appropriate remarks
(stolen/lost/others) and on receipt of written request or instruction note from instruction
receiving staff, the HT/OI shall stamp date and time of the receipt of stop payment request.
However, during our review, we noted an instance on which time of the receipt of stop
payment and reason for stop payment have not been mentioned on request form.
Beneficiary Cheque Cheque Amount
Date Account No.
Name Date Number (NRs.)
0120102026033
13.11.2022 6 Ajanabee Khanal 10.11.2022 3019540750 14,000.00
Management Response:

1.7 CHEQUE REQUISITION SLIP

1.7.A As per SOP for CSD Operation, signature of account holder/ operator along with the number
of cheques leaves requested shall be verified. However, during our review, we noted an
instance where signature of account holder has not been verified:
Account Holder’s
Date Account No.
Name
 06.02.202
2 06159810250009 Nawal Krishna Parajuli
1.7.B As per SOP for CSD Operation, in case the customer is not self- present for cheque book
receipt, the same can be handed over to the authorized person after verifying authorization
letter and obtaining the signature/ contact number and identification document of agent.
However, during our review, we noted few instances on which cheque requisition slip has
been provided to unauthorized person without having authorization letter. For references:
Date Account No. Account Holder’s Name Receiver
02.02.2023 01201020257473 Adarsha Business Pvt Ltd Anju Lawati
06.02.2023 01201020267120 Kamana Sewa Bikas Bank Limited Santa Tamang
29.03.2023 01201020263474 Naya Prakashan P. Ltd Jayram Adhikari
Management Response:

1.8 BALANCE CONFIRMATION CERTIFICATE

1.8.A As per SOP for CSD Operation, balance certificate is to be signed by the two authorized
signatories of the bank. However, during our review, we noted an instance on which only one
authorized signatory of bank has signed the certificate. For reference:
Account Holder’s
Date Account No.
Name
08.02.202
3 01205080565660 Sushant Baral
1.8.B As per SOP for CSD Operation, in case of hand over of balance certificate to third person,
authorization letter, company seal shall be verified, and identification document of agent shall
be obtained. However, during our review, we noted few instances on which balance
certificate has been handed over to unauthorized person without having authorization letter.
For references:
Date Account No. Account Holder’s Name Receiver
10.12.202 Bhaichung Sherpa
2 01201020260510 Samanyu Enterprises Pvt. Ltd.
27.12.202 Ram Hari Shrestha
2 00401010262033 NTP Tourism Affairs Pvt. Ltd.
11.01.202 Barista Coffee Company Pvt. Kabindra Pudasaini
3 03201040251518 Ltd.
Management Response:
1.9 STATEMENT OF ACCOUNTS
1.9.A As per SOP for CSD Operation, on receipt of account statement issuance request, it shall
verify the signature of the account holder/operators, company seal and obtain authorization
letter (if statement is requested by agent). However, during our review, we noted an instance
on which account statement has been provided to unauthorized person:
Account Holder’s Receiver
Date Account No.
Name
12.10.202 Dipak Baniya
2 01201020261210 NBM Solution Pvt Ltd
Furthermore, we noted an instance where identification document of the agent has not been obtained:
Date Account No. Account Holder’s Name Agent’s Name
0125901025036
03.03.2023 Asormed Concern Pvt. Ltd. Mr. Rambhakta Maharjan
8
Management Response:

1.10 MOBILE BANKING/E- BANKING

1.10.A As per SOP for CSD Operation, board minutes and application in the company’s letter head
shall be obtained stating the requirement of E- Banking. However, during our review, we
noted an instance where a board meeting minute for availing the E-Banking has not been
obtained.
Date Account No. Account Holder’s Name
0120102026422
31.10.2022 8 Oorza Consulting Pvt. Ltd.
1.10.B As per SOP for CSD Operation, signature of the account holder shall be obtained in the
password acknowledgement section of Mobile Banking/ E- Banking/ Email Alert and also in
E-banking register. However, during our review, we noted few instances where
acknowledgement of account holder has not been obtained. For references:
Date Account No. Account Holder’s Name
18.09.2022 0125030122786 Ranjan Dhungana
0120508056153
21.09.2022 2 Bisanta Prasad Khatiwoda
0120503012096
27.09.2022 4 Pitri Raj Adhikari
0120503031785
30.09.2022 6 Samir Gopali
0120508000375
20.10.2022 4 Tilak Pokharel
1.10.C As per SOP for CSD Operation, signature of the accountholder on Mobile (SMS) Banking/
Alert / E-Banking Application Form shall be verified by the bank staff. However, during our
review, we noted few instances on which signature of account holder has not been verified.
For references:
Date Account No. Account Holder’s Name
17.09.2022 02505220252188 Anup Nepali
 10.10.2022 01205030266451 Bharat Suku Bhatu
01205080502092,
12.10.2022 000752717 Niraj Yadav
23.10.2022 01205080537339 Manish Dev Pant
23.10.2022 01205080430937 Bishal Karki
31.10.2022 01201020264228 Oorza Consulting Pvt. Ltd.
31.10.2022 01205080496605 Binod Kumar Guragain
Management Response:

1.11 GOOD FOR PAYMENT CHEQUE

1.11.A As per Clause 43 of NRB Unified Directive 21/2078, while issuing the Good for Payment
Cheque, it shall be issued after signature of minimum two staff of the bank indicating their
code number, name, designation and date along with the seal of the bank. However, during
our review, we noted an instance on which employee code of one staff of bank has been
missing.
Cheque Amount
Date Account Number Account Holder's Name
Number (NRs.)
17.01.202 Shailendra Kumar
01205030279864 3017685476 10,400,000.00
2 Kharel
1.11.B As per SOP for the Cash and Transfer Department, Bank staff shall cross verify all the details
mentioned in the request and ensure the cheque is in order and verify the account holder’s
signature. However, during our review, we noted an instance where the signature of the
account holder has not been verified. For reference:
Account Holder's Cheque Amount
Date Account Number
Name Number (NRs.)
08.06.202
2 01205030132312 Shree Ram Ranjitkar 3018435457 7,600,000.00
Further, we noted an instance on which cheque number of Good for Payment cheque attached
by the bank has been different with the cheque number mentioned in Good for payment
request form.
Cheque
No. as per
Account Account Holder's Cheque No. as per request Amount
Date attached
Number Name form (NRs.)
cheque
copy
06.05.202 120503003447 301952217
4,400,000.00
2 5 Sushil Newa 3019522176 7
Management Response:
1.12 FCY CASH PURCHASE
1.12.A As per Clause 2 (Kha) of Unified Forex Circular 09/2078, bank and financial institutions
shall obtain the application form as per annexure 9.1 while purchasing the foreign currency.
However, during our review, we noted few instances where application form has not been
attached. For references:
FCY
Date Applicant’s Name FCY
Amount
22.07.2022 Adrian Pokhrel USD 5,000.00
31.07.2022 Anju Pant Pandey USD 1,500.00
31.07.2022 Janardan Dev Pant USD 1,500.00
1.12.B As per Clause 2 (Ga) of Unified Forex Circular 09/2078, while receiving the application for
foreign currency exchange facility, both the applicant and the officer providing the exchange
facility shall obtain and verify the identity proofing document of the applicant. However,
during our review, we noted an instance where an identity proofing document has not been
obtained.
FCY
Date Applicant’s Name FCY
Amount
13.06.202
2 Sharmila Gautam USD 105.00
1.12.C As per SOP for the Cash and Transfer Department, Bank staff shall check the serial number
and denomination declared by the depositor with the physical cash presented. However,
during our review, we noted an instance where the serial number requested has been different
with the photocopy of cash attached by the bank.
Applicant’s FCY Serial No. (As per request Serial No. (As per cash
Date FCY
Name Amount form) copy)
30.06.2022 Anita Dahal USD 500.00 PD372409330B D4 PD37240930B D4

Management Response:

1.13 FCY SALES

1.13.A As per Clause 1 (Ja) of Unified Forex Circular 07/2078, while providing exchange facility
against passport, Licensed Banks and Financial Institutions shall provide maximum cash
exchange facility up to USD 500.00 depending upon the available cash foreign exchange
reserve. If the requirement of the applicant is above USD 500.00, the exchange facility can be
provided after obtaining approval from the head of the bank. However, during our review, we
noted few instances on which more than USD 500.00 has been paid in cash without obtaining
the approval from head of the bank. For references:
FCY
Date Applicant's Name FCY Amount
01.06.202
2 Ram Saran Dongol USD 1,000.00
16.06.202
2 Dipak Bhatta USD 1,000.00
 16.06.202 AU
2 Arati Khanal D 1,000.00
19.06.202
2 Mamata Thapa Lamsal USD 700.00
1.13.B As per Clause 1 (Jha) (2) of Unified Forex Circular 07/2078, while providing exchange
facility against passport, photocopy of confirmed air ticket, passport displaying name, address
and photo of applicant and visa obtained page of passport (in case of situation requiring
advance visa) shall be obtained from the applicant. These photocopies shall be certified with
true copy before providing exchange. However, during our review, we noted an instance
where certified with true copy stamp on passport copy has not been stamped.
FCY
Date Applicant FCY
Amount
16.06.2022 Prakash USD 1,000.00
Lingden
Management Response:

1.14 ATM CASH VERIFICATION

1.14.A On our physical cash verification of ATM Balance of Branch located at different places, we
noted the following discrepancies between the cash balance as per system and physical cash
balance existed on ATM.
ATM- Jainbhawan
Denominatio Amount
Number
n (NRs.)
1,000.00 1,751.00 1,751,000.00
500.00 141.00 70,500.00
As per ATM Vaults 1,821,500.00
As per System 1,835,500.00
Difference 14,000.00

ATM- Maitidevi Chowk

Denominatio Amount
Number
n (NRs.)
1,000.00 1,722.00 1,722,000.00
500.00 62.00 31,000.00
As per ATM Vaults 1,753,000.00
As per System 1,759,000.00
Difference 6,000.00

ATM- Sifal
Denomination Number Total
1,000.00 1,425,000.00
1,425.00
500.00 77,500.00
155.00
As per ATM Vault 1,502,500.00
As per System 1,528,500.00
Difference 26,000.00
 Management Response:

1.15 UNCOLLECTED CHEQUES

1.15.A As per SOP of CSD, cheque book uncollected charge shall be levied as per STC of the bank
if it remained uncollected for 45 days. Cheque books that remained uncollected for 45 days
shall be destroyed physically as well as in Core Banking Software in presence of Operational
In charge/Branch Manager and Province Manager/ any representative appointed by Province
Manager and NRs. 500 shall be charged per card as per STC charges. However, during our
review, we noted few instances on which uncollected cheque book has not been physically
destroyed by the branch and charge has not been deducted from their account.
Issuance Days
Account Number Accountholder's Name
Date uncollected
17.01.2023 01201020257459 Electronic Payment System Pvt Ltd 82
10.02.2023 01205100001918 Pranab Kharel 58
12.02.2023 01201010007589 Nature Knit (P) Ltd 56
16.02.2023 01205030132998 Dinesh Dhakal 52
17.02.2023 01205080050612 Pratima Regmi Pandey 51
20.02.2023 01205080566155 Aamna Gautam 48
Management Response:

1.16 UNCOLLECTED DEBIT CARD

1.16.A As per SOP of CSD, Debit Card that remained uncollected for 90 days from the date of
issuance shall be destroyed and NRs. 500 shall be charged per card as per STC. However,
during our review, we noted few instances where uncollected debit card has not been
physically destroyed and charge has not been deducted for uncollected card. For references:
Issuance Account Holder's Days
Account Number
Date Name Uncollected
02.01.2023 01205080095507 Sarojani Khadka 97
03.01.2023 01205080564861 Samjhana Adhikari 96
03.01.2023 01205150273374 Aaradhita Shrestha 96
04.01.2023 01205120266925 Suwas Aryal 95
05.01.2023 02805150260961 Smarika Dhakal 94
Management Response:
1.17 OUTWARD REMITTANCE (DRAFT/TT)
1.17.A As per Clause 1.11.3 of Unified Forex Circular 01/2078, Bi.Bi.Ni. Form No. 4(Ga) shall be
issued while providing exchange facility to the customer for payment regarding importing of
goods from India. However, during our review, we noted an instance where Bi.Bi.Ni. Form
No. 4(Ga) has not been attached. For reference:

Currenc Remittance LCY Amount

Reference No. Applicant/Buyer
y Amount (NRs.)
Rishi Exim International Pvt.
01259020000506 INR 79,380.00 127,127.05
Ltd
Management Response:

1.18 SAFE DEPOSIT LOCKER

1.18.A As per Section-6: Safe Deposit Locker Annexure: 1 of Standard Tariff of Charges, it shall
charge annual rental fee of NRs. 3,500.00 and NRs. 10,000.00 for key deposit of locker type
2B/60. However, during our review, we noted few instances where NRs. 12,500.00 has been
charged for key deposit. For references:
Locker Account Holder's
Date Account Number
Number Name
0120511025581
09.08.2022 37 Rajat Pokhrel
3
0120511025584
26.12.202 2B-A/42 Asmita Shah
4
0120506026604
30.01.2023 2B-A160-18 Bhubneswori Pokhrel
8

Management Response:

1.19 VAULT
1.19.A During our review of the Vault Register Book, we noted few instances where out time has not
been mentioned in the vault register book.
Purpose/
Date Name of Staff In Time Out Time
Remarks
14.03.2022 Srijana Pokarel 09:10 - Cash Out
14.03.2022 Ramila Nepal 09:10 - Cash Out
10.10.2022 Bal Krishna Gautam 05:15 - Cash In
10.10.2022 Gyanandra Mahat 05:15 - Cash In
14.03.2023 Krishna Bahadur Bogati 05:15 - Cash In
14.03.2023 Srijana Pokharel 05:15 - Cash In
16.03.2023 Tilak Bahadur Darji 09:10 - Cash Out
Management Response:
1.20 EMAIL NOT UPDATED IN CBS
1.20.A During our review, we noted 46,539.00 user’s E-mail has not been updated in Core Banking
System (CBS). For references, only 10 user’s details have been listed below:
Account
Mobile
Opening Customer ID Customer's Name Customer Address
Number
Date
25.09.2019 000101132 Mr. Nabin Shrestha C/O Image Channel, Laximpat 9851064456
15.12.2020 000227678 Mr. Ranjan Raj Joshi Lalbandi-07, Sarlahi 9817877551
M/s Public Campus Teachers
22.07.2021 000127885 Jamal,1 Kathmandu 9842620955
Association Nepal
24.10.2021 000301255 Mr. Nirmal Aryal Satungal- Kathmandu 9843831908
Nagarjun Marg-09 Gaushala
31.05.2022 000097220 Mr. Prabhat Chandra Pandey 9841232002
Kathmandu
14.09.2022 000128074 Mrs. Rambha Rajbhandary Lagankhel-06 Lalitpur Nepal 9840051902
21.10.2022 000094030 Mrs. Sunita Sitoula Singh Baneshwor,34 Kathmandu 9841879504
M/S Padma Kanya Multiple
13.11.2022 000096318 Bagbazar,32 Kathmandu
Campus
14.02.2023 000094043 Mrs Uma Poudyal Dhobidhara.33 Putalisadak 9849136807
Pooja Pratisthan Marga-10,
03.04.2023 000127888 Mrs Anju Gautam (Acharya) 9841469369
Kathmandu
Management Response:

1.21 MINIMUM BALANCE NOT MAINTAINED

1.21.A During our review, we noted 54 instances where minimum balance has not been maintained
on deposit account. For references:
Scheme Balanc Lien Minimum
Account No Account Name
Code e Amt Balance
SBGN3 01205030098272 Min Bahadur Joshi 843.51 0 2500
SBGN3 01205030022834 Sanjay Nirala 2453.49 0 2500
SBGN3 01205030104777 Gopal Byanjankar 99.47 1 2500
SBGN3 01205090006743 Raju Kumar Thapa 2049.37 0 2500
SBGN3 01205060018494 Sita Kandel 1.27 0 2500
SBGN3 01205030169035 Phoolmaya Dangol 74.57 1 2500
SBGN3 01205080083514 Anita Dangol 746.4 0 2500
SBGN3 01205080096732 Dipak Silwal 1549.18 0 2500
SBGN3 01205030076049 Binod Kumar Shrestha 188.79 0 2500
SBGN3 01205030076488 Shrestha Sushovita 1938.71 0 2500
SBGN3 01205030002577 Prakash Boshel Thapa 826.84 0 2500
SBGN3 01205030082945 Mamata Upadhaya 1536.9 0 2500
SBGN3 01205030083313 Indivar Shamsher Thapa 1221.45 0 2500
SBGN3 01205030087603 Ganga Prasad Adhikari 1918.68 0 2500
SBGN3 01205030010913 Bhattaraya Nripesh 311.22 0 2500
SBGN3 01205030140208 Prakash Shrestha 1.59 0 2500
SBGN3 01205150266765 Vedant Agrawal 797.17 0 2500
SBGN3 01205030303248 Shiv Raj Banjade 1020.67 0 2500
SBGN3 01205030306416 Tika Karki 40.53 0 2500
SBGN3 01205030306362 Yasoda Rimal 766.76 0 2500
SBGN3 01205030306485 Anita Khadka 335.6 0 2500
SBGN3 01205030306447 Bishnu Kunwar 2036.93 0 2500
SBGN3 01205030306454 Sukumaya Tamang 336.65 0 2500
SBGN3 01205080529266 Anisha Limbu 9.7 0 2500
SBGN3 01205080531689 Upendra Kumar Paswan 212.79 0 2500
SBGN3 01205030309257 Bachhu Kumar Sunuwar 1.47 0 2500
SBGN3 01205030310581 Sagar Gyanwali 350.7 0 2500
SBGN3 01205030313438 Harshvardhan Saraf 0 0 2500
SBGN3 01205030315791 Niraj Kumar Thakur 243.12 0 2500
SBGN3 01205150250696 Benazir Banu 89.48 1 2500
SBGN3 01205080260398 Yogesh Adhikari 331.6 0 2500
SBGN3 01205030260022 Yasoda Shrestha 19.19 0 2500
SBGN3 01205080297875 Gita Devi Adhikari 42.86 1 2500
SBGN3 01205080299732 Renu Dhaubanjar 402.53 1 2500
SBGN3 01205080315746 Sonu Shakya 717.96 0 2500
SBGN3 01205030277273 Vijay Rai 763.01 0 2500
Shobha Kumari Baruwal
SBGN3 01205080439862 24.66 0 2500
Pandey
SBGN3 01205080461542 Prakash Man Shrestha 0 0 2500
SBGN3 01205080476409 Suresh Sarraf 1 0 2500
SBGN3 01205080495851 Sheela Saria 891.83 0 2500
SBGN3 01205030307765 Keshab Neupane 0.6 0 2500
SBGN3 01205030307840 Farhan Ansari 0.16 0 2500
SBGN3 01205030307857 Saraswoti Bhujel 1.35 0 2500
SBGN3 01205030307871 Dron Raj Neupane 2103.35 0 2500
SBGN3 01205030307918 Pawan Kumar Jatia 406.67 0 2500
SBGN3 01205030308014 Mina Ranabhat 29.8 0 2500
SBGN3 01205030307987 Dilli Prasad Adhikari 250.77 0 2500
SBGN3 01205030308113 Mausam Karki 167.68 0 2500
SBGN3 01205030310406 Sunita Ghale 65.29 0 2500
SBGN3 01205030310482 Bet Bahadur Majhi 72.72 0 2500
SBGN3 01205030310512 Dipika Koirala 0.02 0 2500
SBGN3 01205030310529 Sandhya Dahal 250.22 0 2500
SBGN3 01205030312769 Harikrishna Poudel 0.44 0 2500
SBGN3 01205080544634 Yash Sanghai 759.75 1 2500
Management Response: