Circular

DBS. No. FGV(F).BC. 1 /23.04.001/2001-2002 date August 13, 2001

Document type: Circular
Dated: 25 Apr 2012
Category: Master Circulars

FRAUDS - CLASSIFICATION AND REPORTING - Annexure

Annexure 1

Report on Actual or Suspected Frauds in Banks

[Vide paragraph 4.1.2 (i)]

1.	Name of the bank
2.	Name of the branch
	i) Place
	ii) District
	iii) State
3.	Department concerned
4.	Name and nature of account
5.	Nature of fraud
	i) Misappropriation and criminal breach of trust
	ii) Fraudulent encashment through forged instruments/manipulation of books of accounts or through fictitious accounts and conversion of property
	iii) Unauthorised credit facilities extended for reward or for illegal gratification
	iv) Negligence and cash shortages
	v) Cheating and forgery
	vi) Irregularities in foreign exchange transactions
	vii) Others (to be mentioned)
6.	Total amount involved
7.	i) Date of occurrence
	ii) Date on which detected
	iii) Reasons for delay, if any, in detecting the fraud
	iv) Date on which reported to RBI
	v) Reasons for delay, if any, in reporting the fraud to RBI
8.	Brief history/modus operandi
9.	Fraud committed by
	i) Internal force (staff)
	ii) External force (outsiders)
	iii) Internal and external forces (staff and outsiders)
10.	i) Whether the controlling office (Regional/Zonal) could detect the fraud by a scrutiny of control returns submitted by the branch
	ii) If not, the steps taken by the bank to improve the information system
11.	i) The date(s) on which last internal inspection/audit was conducted at the branch(es) during the period between the date of first occurrence of the fraud and its detection
	ii) Whether the branch was under concurrent audit during the period of occurrence of fraud
12.	Action taken/proposed to be taken
	i) Whether any complaint with the Police/CBI has been lodged. If so, give name of office/branch of CBI/Police, date of reference and present position of the case. If not, the reasons therefor.
	ii) Details of claim lodged with the Insurance Company. If not, the reasons therefor.
	iii) Whether any departmental enquiry has been conducted. If so, the name & designation of member(s) of staff involved and action, if any, taken/proposed to be taken against him/them. If not, the reasons for not conducting the enquiry
	iv) Steps taken/proposed to be taken to avoid such incidents
13.	i) Whether any amount has been recovered
	ii) Whether any amount has been settled by Insurance Company
	iii) Whether any amount has been written off
	iv) Extent of loss to the bank
14.	Suggestion, if any, for consideration of RBI

Note:

Annexure 2

Report on Frauds by Unscrupulous
Borrowers Involving Rs. 5 lakh and Above
[Vide paragraph 4.1.4 (ii)]

1.	Name of the bank and branch at which the fraud has been perpetrated
2.	i)(a) Name and business address of the party in whose account fraud has taken place
	(b) Names and addresses of the parties/ proprietors/ directors
	ii) (a) Name & address of the associate concerns
	(b) Names and addresses of the proprietors/ partners/directors
3.	Nature of account, date of sanction and amount of various credit facilities and outstandings thereagainst
4.	Date of occurrence of fraud
5.	Date of detection of fraud
6.	Extent of loss to the bank
7.	Nature of fraud (modus operandi, serious irregularities, etc. in detail indicating specific instances of fraud perpetrated by the concerned party)
8.	Total amount involved in the fraud
9.	i) Date of reporting the case as fraud to RBI; if not, reasons therefor.
	ii) A copy of the fraud report submitted to Regional Office in the proforma given in Annexure 1.
10.	i) Whether criminal complaint filed with CBI/Police. If so, give name of office/branch of CBI/Police, date of reference and present position of the case. If not, reasons therefor.
	ii) Date of filing of civil suit against the concerned parties and further developments in the matter. If not, reasons therefor.
	iii) Whether bank has conducted departmental enquiry in the matter and examined the staff side of the case. If not, state reasons.
	iv) Action taken/proposed to be taken by the bank against the bank officials responsible for lapses
11.	Whether any investigation/ inspection/scrutiny carried out in the fraud by (a) bank (b) RBI or (c) CBI/Police. If so, findings thereof.
12.	Any other developments

Annexure 3

Statement - I
Information regarding cases of frauds reported to RBI
for the quarter ended ________
[Vide paragraph 5.2.1 (i)]

Name of the bank: _____________________________________

(Amount in Rs. crore)

Frauds perpetrated at	Number of cases of frauds reported to RBI during the quarter	Amount involved	Action taken by the bank in these cases			Total (4 + 5 + 6)	Remarks
			Cases reported to CBI	Cases reported to Police	Cases taken up by banks for investigation
1	2	3	4	5	6	7	8
Inland Above Rs. 1 lakh Up to Rs. 1 lakh
Overseas@ Above Rs. 1 lakh Up to Rs. 1 lakh
Grand Total

@: Applicable to Indian banks only

Notes:

Annexure 4

Statement-IA

Detailed information regarding the list of cases of frauds
reported to RBI during the quarter ended ______________
[Vide paragraph 5.2.1 (iii)]

Name of the bank _____________________________________

Sr. No.	Name of the Branch,Centre and State	Cases of frauds reported to RBI during the quarter						Remarks(Action taken by the bank. Please indicate whether the case has been reported to CBI/Police or taken up for investigation by the bank itself)
		Name of the party	Amount involved				Ref. No. and date of the bank's letter reporting the fraud to RBI
			Inland		Overseas @
			Up to Rs. 1 lakh	Above Rs. 1 lakh	Up to Rs. 1 lakh	Above Rs. 1 lakh
1	2	3	4	5	6	7	8	9



Total

@ -

Note:

Annexure 5

Statement-II

Information relating to frauds reported to RBI
for the half-year ended ____________
[Vide paragraph 5.2.1 (iv)]

Name of the bank: ____________________________________

(Amount in Rs. Lakh)

Sr.No.	Particulars	Position for last five years
		Year 1	Year 2	Year 3	Year 4	Year 5
Part A-No. of cases reported to RBI
1.	Total number of cases reported to RBI during the year
2.	Total amount involved (at the time of occurrence of the fraud as reported to RBI)
Part B-Out of those in Part A, those in respect of which investigation is pending
1.	Cases pending with CBI
a.	Total no. of cases pending
b.	Cases pending for more than 1 year
2.	Cases pending with Police
a.	Total no. of cases pending
b.	Cases pending for more than 1 year
3.	Cases pending with the bank
a.	Total no. of cases pending
b.	Cases pending for more than 1 year
4.	Cases pending with Court
a.	Total no. of cases pending
b.	Cases pending for more than 1 year
5.	Cases which have been closed
6.	Total no. of cases pending investigation
Part C-Out of those in Part A, cases where involvement of staff has been established/under investigation
1.	No. of cases where staff involvement has been established so far
2.	No. of cases where staff involvement is under investigation
3.	No. of cases having no staff involvement
Part D-Out of those in Part A, information regarding recovery made
1.	Total amount recovered so far
a.	From banks staff
b.	From parties other than the banks staff/by sale of securities/assets of the parties
2.	Total amount recovered so far through insurance claims
3.	Total amount written off

Annexure 6

Statement - III

(Applicable to Public Sector Banks only)
[Vide paragraph 5.2.1 (v)]
Name of the bank: _____________________________________
Quarter ending ______________

Part I - Complaints @

		Officers						Other than Officers
		Frauds		Bribery and Other Corrupt Practices		Others (specifying the nature)		Frauds		Bribery and Other Corrupt Practices		Others (specifying the nature)
		C	O	C	O	C	O	C	O	C	O	C	O
1.	B/F from last quarter
2.	Received during the quarter
	(a) Signed complaints
	(b) Complaints from other sources
	(c) Detected through Audit & Inspection
	(d) Detected by Vigilance agency
	(e) Total
3.	Grand Total
4.	Disposal
	(a) Sent to CBI
	(b) Taken up for investigation by departmental vigilance agency
	(c) Disposed of otherwise
	(d)Total
5.	Carried forward to next quarter
	(a) Pending less than one month
	(b) Pending between 1 to 3 months
	(c) Pending between 3 to 6 months
	(d) Pending for more than 6 months
	(e) Total

@ :

Part 2A-Investigations by banks Vigilance Department and
Investigation Reports received by the bank (Officers)

		Officers
		Frauds		Bribery and Other Corrupt Practices		Others (specifying the nature)
		1		2		3
		C	O	C	O	C	O
1.	Investigation by the Vigilance Department
	(a) B/F from last quarter
	(b)Received for investigation during the quarter [column 4(b) of Part-I]
	(c) Total
	(d) No. of reports received from Investigating Officers during the quarter
	(e) C/F to next quarter by Investigating Officers
	i) Pending between 1 to 3 months
	ii) Pending between 3 to 6 months
	iii) Pending between 6 months to 1 year
	iv) Pending for more than 1 year
	v) Total
2.	Action by CVO on investigation reports before first stage advice by CVC
	(a) Investigation reports B/F from 1st quarter
	(b) Investigation reports received during the quarter
	i) From CBI
	ii) From banks Investigating Officer[Row 1(d) above]
	(c) Total of (a) and (b)
	(d) Sent to CVC for advice *
	(e) C/F to the next quarter
	i) Pending between 1 to 3 months
	ii) Pending between 3 to 6 months
	iii) Pending between 6 months to 1 year
	iv) Pending for more than 1 year
	v) Total
3.	Action by CVO on CVC's first stage advice on investigation reports
	(a) B/F from last quarter
	(b) First advice received during the quarter
	(c) Total of (a) and (b)
	(d) Disposal
	i) Prosecution
	ii) Major penalty action
	iii) Minor penalty action
	iv) Administrative action
	v) Closure
	vi) Other types of disposal **
	vii) Total
	(e) C/F to next quarter (investigation reports pending for action on 1st advice)
	i) Pending between 1 to 3 months
	ii) Pending between 3 to 6 months
	iii) Pending between 6 months to 1 year
	iv) Pending for more than 1 year
	v)Total

Part 2B - Investigations by banks vigilance department and
Investigation reports received by the bank (Other than Officers)

		Other than Officers
		Frauds		Bribery and Other Corrupt Practices		Others (specifying the nature)
		1		2		3
		C	O	C	O	C	O
1.	Investigation by the vigilance department of the bank
	(a)B/F from last quarter
	(b)Received for investigation during the quarter [column 4(b) of Part-I)
	(c) Total
	(d)No. of reports received from Investigating Officers during the quarter
	(e)C/F to next quarter by Investigating Officers
	i)Pending between 1 to 3 months
	ii)Pending between 3 to 6 months
	iii)Pending between 6 months to 1 year
	iv)Pending for more than 1 year
	v)Total
2.	Action on investigation reports by Department
	(a)Investigation reports B/F from last quarter
	(b)Investigation reports received during the quarter
	i)From CBI
	ii)From Depts Investigating Officers [Row 1(d) above]
	iii)Total
	(c)Total of (a) and (b)
	(d)Disposal
	i)Prosecution
	ii)Major penalty action
	iii)Minor penalty action
	iv)Administrative action
	v)Closure
	vi)Other types of disposal
	vii)Total
	(e) C/F to next quarter (investigation reports pending for action)
	i) Pending between 1 to 3 months
	ii) Pending between 3 to 6 months
	iii) Pending between 6 months to 1 year
	iv) Pending for more than 1 year
	v) Total

Part 3A - Disciplinary Enquiry (Officers)

		Officers
		Frauds		Bribery and Other Corrupt Practices		Others (specifying the nature)
		1		2		3
		C	O	C	O	C	O
1.	Enquiries pending with Enquiry Officers of the bank in major penalty cases *
	(a)B/F from last quarter
	(b)Received during the quarter **
	(c)Total
	(d)Reports received from Enquiry Officers during the quarter
	(e)Pending with Enquiry Officers for reports
	i)Pending due to non-receipt of documents from Department @
	ii)Pending after receipt of documents from Department
	1.Pending between 1 to 3 months
	2.Pending between 3 to 6 months
	3.Pending between 6 months to 1 year
	4.Pending for more than 1 year
	5.Total
2.	Action on enquiry reports/minor penalty cases by Department before CVC's 2nd stage advice
	(a)B/F from last quarter
	(b)Received during the quarter
	i)Minor penalty cases started during the quarter [Row 3d(iii) of Part 2A]
	ii)Reports from I.Os in major penalty cases [Row 1(d) above]
	(c)Total of (a) and (b)
	(d)Reference to CVC
	(e)C/F to the next quarter (c-d)
	i)I.O's reports
	1.Pending between 1 to 3 months
	2.Pending between 3 to 6 months
	3.Pending between 6 months to 1 year
	4.Pending for more than 1 year
	5.Total
	ii)Minor penalty cases
	1.Pending between 1 to 3 months
	2.Pending between 3 to 6 months
	3.Pending between 6 months to 1 year
	4.Total
	iii)Total of (i) and (ii)
3.	Action by Department after 2nd stage advice by CVC
	(a)B/F from last quarter #
	(b)Second advice received during quarter
	(c)Total of (a) and (b)
	(d)Disposal
	i)Imposition of major penalty
	ii)Imposition of minor penalty
	iii)Administrative action
	iv)Exoneration
	v)Further enquiry
	vi)Total
	(e)C/F to next quarter
	i)Pending between 1 to 3 months
	ii)Pending between 3 to 6 months
	iii)Pending between 6 months to 1 year
	iv)Pending for more than 1 year
	v)Total

Notes:

1.	*	This covers cases where the enquiry is conducted by an officer of the Department and not by CBI.
2.	**	These will be the cases where orders of appointment have been issued to the Inquiry Officers (I.Os).
3.	@	These will be the cases in which the I.O. has received only the appointment order but not other basic documents like charge sheet, defence statement, copies of statements recorded during investigation.
4.	#	This will cover second advice on CBI reports and second stage reference by Departments.

Part 3B - Disciplinary Enquiry (Other than Officers)

		Other than Officers
		Frauds		Bribery and Other Corrupt Practices		Others (specifying the nature)
		1		2		3
		C	O	C	O	C	O
1.	Enquiries pending with Enquiry Officers in major penalty cases
	(a) B/F from last quarter
	(b) Received during the quarter
	(c) Total
	(d) Reports received from Enquiry Officers during the quarter
	(e) Pending with Enquiry Officers for report
	i) Pending due to non-receipt of documents from Department
	ii) Pending after receipt of documents from Department
	1. Pending between 1 to 3 months
	2. Pending between 3 to 6 months
	3. Pending between 6 months to 1 year
	4. Pending for more than 1 year
	5. Total
2.	Action by Department on enquiry reports/minor penalty cases
	(a) B/F from last quarter
	(b) Received during the quarter
	i) Minor penalty cases started during the quarter [Row 2d(iii) of Statement Part-2B]
	ii) Reports from I.Os in major penalty cases [Row 1(d) above]
	(c) Total of (a) and (b)
	(d) Disposal
	i) Imposition of major penalty
	ii) Imposition of minor penalty
	iii) Administrative action
	iv) Exoneration
	v) Further enquiry
	vi) Total
	(e) C/F to next quarter
	i) Pending between 1 to 3 months
	ii) Pending between 3 to 6 months
	iii) Pending between 6 months to 1 year
	iv) Pending for more than 1 year
	v) Total

Notes:

Annexure 7

Quarterly Report on Frauds Involving Rs. 100 lakh and above
(Vide paragraph 5.4.2)

Name of the bank: __________________________________________

1.	Date of first reporting and the amount involved
2.	Balance outstanding at the end of last quarter
3.	Recoveries made during the quarter/present outstanding
4.	Date of filing civil suit and its progress/positions, etc.
5.	Date of reporting case to Police/ CBI, name of persons against whom the investigation has been instituted and its progress/position
6.	Staff side action
	i) Names and designation of officers/staff involved
	ii) Whether bank official placed under suspension. If so, name and designation
	iii) Progress/Position of departmental enquiry against each member of staff involved
	iv)Punishment awarded (with names, designation and nature of punishment)
	v) Prosecution/conviction/ acquittal etc. in respect of officials involved with details
7.	Any other developments

Annexure 8

Total Number of Cases of Frauds and Amount
Outstanding for the Quarter ended ____________
(Vide paragraph 5.5.1)

Name of the bank ________________________________________

(Amount in Rs. lakh)

Type of fraud perpetrated	Bank branches	Total cases outstanding at the beginning of the quarter		New cases detected during the quarter		No. of cases closed during the quarter	Amount recovered during the quarter	Amount written-off during the quarter	Total cases and amount outstanding at the end of the quarter		Provisions made
		No. of cases	Amount	No. of cases	Amount				No. of cases	Amount
1	2	3	4	5	6	7	8	9	10	11	12
Banking Operations (Deposits & Cash)	Inland
Banking Operations (Deposits & Cash)	Overseas@
Cheque/Draft Operations	Inland
Cheque/Draft Operations	Overseas@
Bills (including L/Cs)	Inland
Bills (including L/Cs)	Overseas@
Loans and Advances	Inland
Loans and Advances	Overseas@
Foreign Exchange Transactions	Inland
Foreign Exchange Transactions	Overseas@
Others	Inland
Others	Overseas@
Total	Inland
Total	Overseas@

@: Applicable to Indian banks only.

Annexure 9

Report on Dacoities/Robberies/Theft/Burglaries
(Vide paragraph 8.1)

Name of Bank/Branch and Addresses (with type and risk classification) @	District	State	Type of Case	Date & Time of Occurrence	Amount Involved	Amount Recovered	Insurance Claim Settled	Staff Arrested	Robbers Arrested	Staff Killed
1	2	3	4	5	6	7	8	9	10	11

Robbers Killed	Others Killed	Staff Injured	Others Injured	Staff Convicted	Robbers Convicted	Compensation Paid to Staff	Compensation Paid to Others	Action Taken	Crime No. and Name of Police Station at which Offence has been Registered	Remarks (No. of Armed Guards on Duty)
12	13	14	15	16	17	18	19	20	21	22

DBS. No. FGV(F).BC. 1 /23.04.001/2001-2002 date August 13, 2001

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