Money at Call and Short Notice
Has the Branch kept money-at-call and short notice during the year? If so, whether instructions/ guidelines, if any, lay down by the Controlling Authorities of the bank have been complied with?
Generally, this is looked after by Treasury Department, hence, such types of transactions generally do not appear in Branch Books.
However, confirm that no such transactions are appearing in the Branch Trial Balance.
If there are transactions, obtain the instructions / guidelines laid down by the Controlling Authorities and examine the compliance thereof.