CREDUT UNION REPORT 2013.pdf April 2013 | Page 42

Tied to our vision, anchored by our values, building on our strengths Loans The Supervisory and Compliance Committee reviewed loan files with the aim of ascertaining whether the processing of loans was in keeping with the Credit Policy and procedures. The Committee developed a review matrix which comprised the following: • • • • • • • • • • • • • • • Name of the applicant Application number Age of applicant Membership Data Date of approval Type of loan Interest rate Loan Amount Loan period Level of Security and whether the security was sufficient Borrowing limit satisfied Whether application and disbursement procedures were met Loan approval officer Delinquency period in days Comments There was general compliance with the Credit Policy and Procedures however the following issues are worthy of mention: • The Committee is of the view that the Credit policy and procedures were used in the appraisal of loans but that the policy should be reviewed to ensure that risks associated with loans be minimized. (The committee notes that the policies and procedures are currently being reviewed) • • The Committee observed that land as collateral posed a serious risk to recovery of funds given the low demand for properties as a result of the general economic situation. That consolidation of loans does not necessarily help members to make payment consistently and as such they still remain on the list of delinquent loans. Members are also encouraged to take a more proactive role in the management of their finances, especially in these difficult economic times. The committee has observed that the position of Financial Adviser remains vacant, however it recognizes the efforts made by the credit union in assisting members to become financially literate, through the hosting of various workshops and seminars on financial management. The committee therefore encourages members to take full advantage of these opportunities, until such time as an in house advisor is employed. Cash Count A series of cash counts and reviews of the Financial and Accounting System were carried out. The objectives were to determine whether actual total cash in hand was equal to the cashbook (cash on record on system) at the time of the cash count. And that all disbursements and collections on the credit union accounts were logged on a timely basis. The Committee was satisfied with the work done in this area and would like to express its satisfaction with the cooperation of all requisite staff. 41