Guidelines for Handling Reports v1.0

GUIDELINES OF HANDLING REPORTS

FOR BRANCH AND FSD

Industrial and Commercial Bank of China (Malaysia)

Version Number: 1.0

Edition Number: 1

Date: December 2012

Page 2 to 211

TABLE OF CONTENT

Part 1: INTRODUCTION..................................................................................................................................... 3 1.1 Purpose of Guidelines of Handling Reports ........................................................................................... 3 1.2 Effective Date ......................................................................................................................................... 3 1.3 Applicability............................................................................................................................................. 3 1.4 Ownership............................................................................................................................................... 3 1.5 Confidentiality ......................................................................................................................................... 3 Part 2: Guidelines .............................................................................................................................................. 4 2.1 Retrieval of Reports ................................................................................................................................ 4

2.1.1 Comprehensive Business Report System (CBRS) ................................................................... 4 2.1.2 IBG Fund Transfer System........................................................................................................ 4 2.1.3 Reports Generated by IT, Head Office. ..................................................................................... 5

2.2 Roles and Responsibilities ..................................................................................................................... 5 2.2.1 Branch ....................................................................................................................................... 5 2.2.2 FSD............................................................................................................................................ 6

Part 3: Archiving and Destruction of Reports ................................................................................................ 7 3.1 Reports Handling Procedures ................................................................................................................ 7 Part 4: List of Reports & Documents............................................................................................................... 8 4.1 Branch .................................................................................................................................................... 8

4.1.1 List of Reports Retrieve from CBRS.......................................................................................... 8 4.1.2 List of Reports Retrieve from Branch Share Folder .................................................................. 9 4.1.3 List of Reports Generated by IBG System .............................................................................. 10

4.2 FSD....................................................................................................................................................... 11 4.2.1 List of Reports Retrieve from CBRS........................................................................................ 11 4.2.3 List of Reports Retrieve from IBG System .............................................................................. 12

4.3 Reports Retention Period (Branch) ...................................................................................................... 13 4.3 Reports Retention Period (FSD)........................................................................................................... 15 4.5 Inquiry Form.......................................................................................................................................... 17 4.6 Discrepancy Reporting ......................................................................................................................... 18 Part 5: Screen Snapshot ................................................................................................................................. 19 5.1 CBRS.................................................................................................................................................... 19


FOR BRANCH AND FSD


Version Number: 1.0

Edition Number: 1

Date: December 2012

Page 3 to 21

Part 1: INTRODUCTION

1.1 Purpose of Guidelines of Handling Reports

1.1.1 This guide lines for handling reports will be detailed from the point of retrieval of reports,

checking of reports, archiving of reports and destruction of reports. 1.1.2 The List of Reports in this manual only contain of reports required to be check by branch by

FSD.

1.1.3 Branches and FSD will have to conduct report checking on daily basis as well as monthly basis if those reports generated on monthly interval.

1.2 Effective Date

1.2.1 This Guideline is applicable with immediate effect.

1.3 Applicability

1.3.1 This Guideline is applicable to ICBCM.

1.4 Ownership

1.4.1 Owner The owner of this Guideline is ICBCM. 1.4.2 Author and Issuing Department This guideline is written and issued by Finance and Settlement Department (FSD) who shall be the authority to make subsequent changes or updates. Any queries relating to the contents of this guideline are to be directed to FSD.

1.5 Confidentiality

1.5.1 This guideline is the property of ICBCM and must be treated as highly confidential. No part of this guideline may be reproduced in whatever media whether mechanical or electronic or by photocopying, recording or otherwise and may not be stored in any form without the written authorization from the management of ICBC.


FOR BRANCH AND FSD


Version Number: 1.0

Edition Number: 1

Date: December 2012

Page 4 to 21

Part 2: Guidelines

2.1 Retrieval of Reports

All reports from respective system such as FOVA, GFMS, IBG or etc will be generated via the

bank’s report system or manual generate by IT, Head Office.

Reports must be checked and signed on the same day of processing.

Reports must be properly filed daily in date order sequence or any other sequence for easy retrieval.

2.1.1 Comprehensive Business Report System (CBRS)

(1) These are an ID & password control reporting system. DBM / BM are to apply the ID for

relevant staffs to access CBRS for retrieving of reports. (2) All creation or deletions of ID is centralized performed at IT, Head Office. (3) Branch is to fill up the “User ID Request Form” and forward to Branch Administration

Department (BAD) for concurrence. Thereafter BAD to forward the request form to IT, Head Office for further action (creates or delete).

(4) CBRS is captured those reports generated from FOVA system.

(5) Those reports listed at CBRS can be print, export to saved in excel or word format. . (6) Branches and FSD respective units such as settlement, general ledge posting team or finance

team have to retrieve and print or save the required reports as per List of Reports details stated at Part.

2.1.2 IBG Fund Transfer System

(1) While pending IBG transaction integrates to FOVA system; an interim system had been

establish to enable bank to provide IBG services to customers. (2) Reports will generate to enable branches to perform the transaction balancing daily. At the

same time consolidated reports also will be generate to enable settlement unit at FSD to perform settlement with MyClear.

(3) Branch and FSD may retrieve the reports from IBG Fund Transfer System. (4) The relevant reports must be check and verify accordingly.


FOR BRANCH AND FSD


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Date: December 2012

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2.1.3 Reports Generated by IT, Head Office.

(1) For reports required by branches and FSD but not listed at the CBRS; upon approval obtained

from higher management, these reports will be generate manually by IT.

(2) The entire reports will save at branch share folder or Head Office reports share folder.

(3) Any new reports request to generate for branch. Branch is to fill-up the bank standard request form with the justification and forward to BAD for approval.

(4) BAD to review the proposal; if the request is feasible, BAD shall obtain approval from higher

management. Thereafter, forward the approved request form to IT at Head Office for further action.

(5) Branch or FSD is to retrieve the reports for share folder for further action.

2.2 Roles and Responsibilities

2.2.1 Branch

(1) The DBM/BM may appoint a designated Officer to be in charge and ensure the relevant

reports are duly checked and review or print for filing if necessary. The designated Officer also responsible for the archival of documents, their storage and security as well as on monitoring and destruction.

(2) The DBM / BM shall be equally accountable for the reports checking and archival documents,

for any loss, damage, being counterfeited, fraudulently exchanging, amending or other illegal actions done to the documents.

(3) To ensure the bank operations are in compliance through segregating the role and

responsibilities to all the level of staff within the branch.

(4) All required printed reports must be verified by the appointed Officer and subsequently, initialed on the reports as evident the checking has been performed.

(5) Verification of reports must make against the physical vouchers and source of documents.

Once all the reports have been verified, the appointed Officer will have to peruse through the report checklist as per Part 4 List of Report and initialed on the last column as to signify the respective reports were reviewed and file the report checklist for audit purposes.

(6) If there are any discrepancies or exceptions being identified during the report checking, the

appointed Officer will have to conduct an immediate investigation and action to be taken coupled with notifying DBM/BM.

(7) Once the discrepancy or exception is rectified, the appointed Officer will inform the respective

stakeholders to perform the adjustment accordingly and at the same time to document down the whole rectification process so that it can be used for future reference. If there is any losses or fraud, inform the DBM/BM immediately and subsequently, report to Head Office (HRAD, BAD and FSD) by completing the Discrepancy Report as per Part 4, section 4.6.


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2.2.2 FSD

(1) Head of FSD may appoint Supervisor to conduct report checking. Once all the reports have

been verified, the appointed Supervisor will have to peruse through the report checklist as per Part 4, section 4.2 and initialed on the last column as to signify the respective reports were reviewed and file the report checklist for audit purposes.

(2) Should there be any discrepancies or exceptions being identified during the report checking,

the appointed Supervisor will have to conduct an immediate investigation and action to be taken coupled with notifying Head of Department. If the discrepancy attributed from the branch then arrange to send the inquiry form (Part 4, section 4.5) to the branch concern and request for an official reply.


FOR BRANCH AND FSD


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Date: December 2012

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Part 3: Archiving and Destruction of Reports

3.1 Reports Handling Procedures

(1) Reports must be destroyed after the stipulated retention period. Note: All Reports with supporting document attached shall be retaining for 7 years. Otherwise should only retain for 3 years. (2) All verified daily printed reports have to be filed in date order sequence and duly labeled

appropriately for ease of retrieval. (3) These verified daily printed reports are stored at the Branch and FSD according to the bank

standard documents retention period from the date of report and thereafter, will be destructed accordingly.

(4) Upon reaching the retention period, Branches or FSD may arrange to retrieve the reports and

subsequently, destruct it. (5) Method of destruction will be shredding the reports. Therefore, Branches or FSD will have to

assign a staff to undertake this task.


FOR BRANCH AND FSD


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Date: December 2012

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Part 4: List of Reports & Documents

4.1 Branch

4.1.1 List of Reports Retrieve from CBRS

Report ID Report Name (Chinese) Report Name ( English) Remarks Print

Y/N Checked

by Authorized

by

fa00001 业

ICBC On-Balance Sheet Daily Account (Branch Sub and Original Currency)

Review branch sales. Deposit, expenses and income for the daily. Must print on month end for DBM/BM to review and initialed.

Y

fa00106 Opening and Closing of Account List Print, verify and authorized with the source of documents.

Y

fa00107 Account Error Correction and Reverse Transaction List.

Print, check and verify. Attached with the source documents.

Y

fd00008 Dorman Account Status Print to follow up the dormant account documentation.

Y

fd00010 Intra city Exchange Outward Agreement Print List

To view and ensure total outward cheque for the day tally with CTCS reports. N

fd00018

Intra City Outward Offset Upon Receipt Time Entry List

To view and ensure total outward cheque float release tally with previous day.

N

fd00019

Intra-City Outward Offset Upon receipt Non Time Entry List.

To view and ensure no unsuccessful float release for the day. Report to FSD if any

N


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4.1.1 List of Reports Retrieve from CBRS (cont)

Report ID Report Name (Chinese) Report Name ( English) Remarks Print

Y/N Checked

by Authorized

by

fd00035 Error List In Interest Calculation (Current & Loans)

To print and investigate if any items listed, otherwise to review only.

N

fd00039 Freezing / Unfreezing List of day. Print, check and verify. Attached with the source documents

Y

fl00095 Inward Remittance – Deleted Transaction List Y

fd00096 Outward Remittance – Deleted Transaction List

Listed the error correction of respective reversal transaction performed by branch. To print, check and verify against the source of documents. Y

4.1.2 List of Reports Retrieve from Branch Share Folder

Report ID Report Name (Chinese) Report Name ( English) Remarks Print Y/N

Checked by

Authorized by

Staff Transaction Report (Daily) Y

Back dating Transaction Report (Daily)

Print, verify and authorized with the source of documents and ensure no abnormalities

Y

N/A

Cashier Order Outstanding for the month (Monthly) To print and ensure no stale CO

Y


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4.1.3 List of Reports Generated by IBG System

Report ID Report Name (Chinese) Report Name ( English) Remarks Print Y/N

Checked by

Authorized by

IBG Outward Summary Print, verify and reconcile against the source of documents (FOVA validation slip).

Y

IBG Outward Details (Successful) Print and verify against FOVA validation for discrepancy; if any

N

IBG Outward Details (Pending) View to ensure no outstanding. If listed, pint, investigate and rectify immediately.

N

IBG Outward Details (Deleted) N

IBG Outward Details (Rejected)

View daily. To print if there are items listed and verify with source of documents.

N

IBG Outward Return Details Print, if items listed N

IBG Inward Summary Print, verify and reconcile against the source of documents.

Y

IBG Inward Details Print details listing for crediting to customer account at FOVA.

Y

N/A N/A

IBG Inward Return Details Print, if items listed. Y


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4.2 FSD

4.2.1 List of Reports Retrieve from CBRS

Report ID Report Name Report Name ( English) Remarks Print Y/N

Checked by

Authorized by

fa00001 ICBC On-Sheet Daily A/c (Branch Sub- Original Currency)

fa00009 ICBC Off-Sheet Daily A/c (BranchSub-OrigCcy)

To extract in excel format and view by Chin Peng daily

N

fa00101 Branch Error Check List of Saving N

fa00103 Movement Bal Checklist

To view, if items listed investigate and prepare inquiry form to affected branch N

fa00105 Internal Account Off-Balance Sheet Account Overdrawn List

To view and print only whenever there is items listed

N

fd00035 Error List In Interest Calculation (Current-loans) N

fd00036 List Error Processing Provision of Interest Received/Payable N

fd00085 HO/Branch Error Check Sum Tab N

fr00007 Interest Payable Auto A/c Handle Error List N

fr00009 Interest Calculation Error List

To view any abnormalities, if yes print and investigate

N


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4.2.1 List of Reports Retrieve from CBRS 4.2.2 List of Reports Retrieve from Head Office Reports Share Folder


Checked by

Authorized by

RM100 000.00

Internal Account Amount more than RM100,000.00 To view any abnormalities N

Internal Current Account To view any abnormalities N

Internal Account Must be Zero Balance To view and ensure suspend account duly cleared and accounted for.

N

Manual Adjustment for Batch Run Entries To view any abnormalities N

N/A

Reversal Transaction To view any abnormalities N

4.2.3 List of Reports Retrieve from IBG System


Checked by

Authorized by

IBGddmm-ICBC.txt Interbank GIRO Settlement Report To reconcile and ensure sufficient fund for IBG settlement

Y

prsmmyy Distributed Settlement Details list To reconcile and ensure tally with IBG Net Movement Report

Y

IBG

N/A

IBG Net Movement Report To reconcile and ensure tally with IBG report from MyClear Y


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4.3 Reports Retention Period (Branch)

REPORT ID REPORT TITLE PURPOSE RETENTION PERIOD

CHECKED AND SIGNED BY

fa00001 ICBC On-Balance Sheet Daily Account (Branch Sub and Original Currency)

To review branch sales and deposit performance 3 years Senior Executive / BM / DBM

fa00106 Opening and Closing of Account List To reconcile account open and closed against source of documents for the day 7 years Senior Executive

/ BM / DBM

fa00107 Account Error Correction and Reverse Transaction List. To ensure error correction are appropriate and accounted for. 7 years Senior Executive / BM / DBM

fd00008 Dorman Account Status To act according to the Dorman Operation Manual 7 years Senior Executive / BM / DBM

fd00010 Intra-city Exchange Outward Agreement Print List To reconcile total outward cheque clearing for the day 3 years Officer / Executive

fd00018 Intra City Outward Offset Upon Receipt Time Entry List To display total outward cheque float auto release for the day 3 years Officer / Executive

fd00019 Intra-City Outward Offset Upon receipt Non Time Entry List. Display unsuccessful outward cheque auto release float. Branch to ensure NIL balance everyday. Report to FOVA application support at FSD, if any items display.

3 years Officer / Executive

fd00035 Error List In Interest Calculation (Current & Loans) Display unsuccessful saving and current account interest credit or error interest calculation. To ensure items display accounted for. Report to FOVA application team at FSD for unsolved items.

3 years Senior Executive / BM / DBM

fd00039 Freezing / Unfreezing List of day. To reconcile and ensure request appropriate input and accounted for. 7 years Senior Executive

/ BM / DBM

fd00049 Details of To Close Account Display account had turn into dormant and action to close the account.


fl00095 Inward Remittance – Deleted Transaction List

fd00096 Outward Remittance – Deleted Transaction List

To Reconcile with error correction of respective reversal transaction performed by branch.



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4.3 Report Retention Period (Branch) (cont)



Staff Transaction Report (Daily) To ensure staffs did not perform own transaction and abnormalities 7 years Senior Executive / BM / DBM

Back dating Transaction Report (Daily) To ensure back dating transaction no miscounted and abnormalities 7 years Senior Executive / BM / DBM

Cashier Order Outstanding for the month (Monthly) To ensure cashier order outstanding not more than 6 months 7 years Senior Executive / BM / DBM

IBG Outward Summary Reconciliation to ensure all IBG transaction debited at FOVA are transmitted to MyClear 7 years Officer /

Executive

IBG Outward Details (Successful) Reconciliation against details debited customers account at FOVA system 7 years Officer /

Executive

IBG Outward Details (Pending) To ensure all outward IBG are appropriate approved and transmitted to MyClear.


IBG Outward Details (Deleted) Reconciliation to ensure Outward Return items accounted for. 3 years Officer / Executive

IBG Outward Details (Rejected) To ensure outward rejected items accounted for. 3 years Officer / Executive

IBG Outward Return Details To ensure return transaction duly attended and credited to customer account at FOVA system.


IBG Inward Summary Reconciliation to ensure all items received from MyClear 3 years Officer / Executive

IBG Inward Details To ensure all items received from MyClear are credited to customers account on time. 3 years Officer /

Executive

N/A

IBG Inward Return Details To reconcile and ensure rejected items duly attended and accounted for.



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4.3 Reports Retention Period (FSD)



fa00001 ICBC On-Balance Sheet Daily Account (Branch Sub and Original Currency)

To extract to excel format daily and review the deposit and loan base or any abnormalities. 3 years

Senior Executive / BM / DBM

fa00009 ICBC Off-Sheet Daily Account (Branch Sub and Original Currency)

Display trade finance product and to extract to excel format daily and review and abnormalities. 3 years

Senior Executive / BM / DBM

fa00101 Branch Error Check List of Saving Display unbalance saving transactions performed by respective branch. To investigate and ensure outstanding listed rectify.

3 years Senior Executive

/ BM / DBM

fa00105 Internal Account Off-Sheet Account Overdraft List Display overdraft balance for off balance sheet internal account. To view and ensure accountabilities


fd00035 Error List In Interest Calculation (Current-loans) Display unsuccessful interest calculating or crediting. 3 years

Officer / Executive

fr00007 Interest Payable Auto A/c Handle Error List Display unsuccessful interest payable calculating 3 years Officer / Executive

Internal Account Amount more than RM100,000.00 To view no abnormalities transactions 3 years Officer / Executive

Internal Current Account To view no abnormalities transactions 3 years Officer / Executive N/A

Internal Account Must be Zero Balance To ensure suspend account duly cleared and accounted for. 3 years Officer / Executive


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4.4 Reports Retention Period (FSD) (cont)



Manual Adjustment for Batch Run Entries To view and ensure manual adjustment accounted for. 3 years Officer / Executive

N/A

Reversal Transaction To ensure reversal and error correction accounted for. 3 years Officer / Executive

IBGddmm-ICBC.txt

Interbank GIRO Settlement Report To reconcile total IBG settlement with MyClear 7 years Officer /

Executive

prsmmyy Distributed Settlement Details list To reconcile total IBG settlement with MyClear 7 years Officer /

Executive

IBG IBG Net Movement Report To reconcile total IBG settlement with MyClear 7 years Officer /

Executive


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4.5 Inquiry Form

Note: Inquiry from FSD send to branch Case Reference No. Date Raised by Department Discrepancy on report no. Details of discrepancy

Date of receipt Received by Branch/HQ Department Findings

Action Required / Rectification

Verified by / Signature

Date of Resolution


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4.6 Discrepancy Reporting

Date : To : Head, Human Resource and Administration Department : Head, Finance and Settlement Department : Head, Branch Administration Department From : Branch Manager, ____________________ Branch

Type of Report Discrepancy: *Shortage/Excess/Others Amount:

Date Incurred: Time:

Incurred By: Designation:

Account No.: Account Name:

Check/Verify By: Designation:

Date Recovered/Refunded:

Recovered By: Amount:

Date Report to Police (if applicable) Report No.: Police Station:

Fact of the incident:

Comment by checking/verifying Officer

Actions taken to recover/refund amount of discrepancy

Branch Manager/Deputy Branch Manager Comment

…………………………………. ……………………… ………………………. (Staff incurred amount of discrepancy) Checked/Verified By BM/DBM


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Part 5: Screen Snapshot

5.1 CBRS


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5.1 CBRS (cont)


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5.2 CBRS (cont)