Document Collection & Sufficiency Tracker

156 Documents

Track and manage audit document collection organized by audit type, source, and priority

Total Required

156

9 not applicable

Received

0% sufficiency

Pending

Awaiting from client

Overdue

Needs immediate follow-up

Sufficiency Score

99 of 147 applicable docs

Document Sufficiency Assessment

Weighted score based on document completeness, priority, and timeliness

Base Score

67%

99/147 received

Critical Penalty

-65 pts

13 critical pending/overdue x 5

High Overdue Penalty

-8 pts

4 high overdue x 2

Critical Bonus

+0 pts

Not all critical items received

RED — Insufficient for Audit Sign-offFormula: (99/147 x 100) - (13 x 5) - (4 x 2) + 0

59 Received20 Pending6 Overdue|92 documents in 6 categories

Document	Required From	Status	Priority
Daily NAV Computation SheetsDaily NAV computation sheets for all schemes under auditRejected — does not meet audit evidence standards	Fund Accountant	Received	Critical
Fund Accounting System ExtractsFund accounting system access credentials / report extracts	Fund Accountant	Received	Critical
Board-Approved Valuation PolicyBoard-approved valuation policy document	AMC	Received	Critical
Valuation Agency PricesCRISIL/ICRA/AMFI valuation prices for audit period	Valuation Agency	Received	High
Security Master FileSecurity master file with ISIN mapping for all holdings	Fund Accountant	Received	High
Corporate Action RegisterCorporate action register (dividends, bonuses, splits, rights)	Custodian	Pending	High
Month-End Portfolio HoldingsMonth-end portfolio holdings snapshots (all schemes)	Fund Accountant	Received	Critical
Pricing Source ConfigurationPricing source configuration and hierarchy document	Fund Accountant	Pending	Medium
Side-Pocket / Segregated Portfolio ReportsSide-pocket details and segregated portfolio reports (if applicable)	AMC	N/A	High
Illiquid / Unlisted Security ValuationsIlliquid/unlisted security list with independent valuations	AMC	Overdue	Critical
Gold Purity & Custodian ConfirmationGold purity certificates and custodian holding confirmation (for gold funds)	Custodian	N/A	Medium
Overseas Securities ValuationOverseas securities valuation with forex rate application details	Fund Accountant	Received	High
Money Market Maturity ScheduleMoney market instruments maturity schedule	Fund Accountant	Received	High
Derivative MTM ReportsDerivative positions mark-to-market reports	Fund Accountant	Pending	High
REIT/InvIT/AIF NAV ConfirmationREIT/InvIT/AIF unit NAV confirmation from issuers	AMC	Pending	Medium
NAV Error RegisterNAV error register and investor compensation details	Fund Accountant	Received	High
NAV Publication ComplianceNAV publication timeline compliance records	AMC	Received	Medium
Amortization vs MTM DocumentationAmortization vs MTM treatment documentation for money market	Fund Accountant	Pending	High
Waterfall Valuation RecordsWaterfall valuation methodology application recordsNeeds Review — format/period mismatch detected	AMC	Received	Medium
Inter-Scheme Transfer PricingInter-scheme transfer pricing documentation	AMC	Received	High
Accrued Interest WorkingsAccrued interest computation workings	Fund Accountant	Received	High
Broken Period Interest ComputationBroken period interest computation for debt purchases	Fund Accountant	Pending	Medium
Ex-Date Adjustment RecordsEx-date adjustment records for corporate actions	Fund Accountant	Received	Medium
Unit Creation / Redemption LedgerUnit creation/redemption ledger (daily)	RTA	Received	Critical
NAV Reconciliation with AMFINAV reconciliation with AMFI website published NAV	Fund Accountant	Received	High

❌Not Ready— Critical documents missing — cannot proceed with audit sign-off

Document	Required From	Status	Priority
Post-Trade Compliance ReportsPost-trade compliance reports (daily/weekly)	AMC	Received	Critical
Pre-Trade Compliance ConfigurationPre-trade compliance check configuration and exceptions	AMC	Pending	Critical
Breach RegisterBreach register with resolution status and timeline	AMC	Received	Critical
Scheme Information Documents (SID)Scheme Information Documents (SID) for all schemes under audit	AMC	Received	High
SEBI Seventh Schedule ConfigurationSEBI Seventh Schedule investment limit configuration	AMC	Received	High
Single Issuer Exposure ReportsSingle issuer exposure reports (equity + debt combined)	AMC	Received	Critical
Group Exposure WorkingsGroup exposure computation workings	AMC	Pending	High
Sector Classification MappingSector classification mapping (AMFI classification)Needs Review — format/period mismatch detected	AMC	Received	Medium
Scheme Category ComplianceScheme category compliance reports (Large Cap >= 80%, etc.)Needs Review — format/period mismatch detected	AMC	Received	High
Unlisted Securities Holding ListUnlisted securities holding list with investment date	AMC	Overdue	Critical
Overseas Investment ExposureOverseas investment exposure reports (monthly)	AMC	Received	High
Borrowing RegisterBorrowing register with interest rate and duration	AMC	Received	Medium
Derivative Exposure & Hedging RecordsDerivative exposure and hedging classification records	AMC	Pending	High
Trustee Approval for 10-15% ExtensionTrustee approval records for 10-15% single issuer extension	AMC	N/A	Medium
Passive Breach Rebalancing TrackingPassive breach rebalancing timeline tracking	AMC	Overdue	High

❌Not Ready— Critical documents missing — cannot proceed with audit sign-off

Document	Required From	Status	Priority
Daily TER Computation WorkingsDaily TER computation workings for all schemes	Fund Accountant	Received	Critical
Management Fee Calculation SheetsManagement fee calculation sheets (board-approved rates)	AMC	Received	Critical
Distributor Commission ReportsDistributor commission payout reports with ARN/EUIN mapping	AMC	Pending	High
B-30 City Classification & TERB-30 city investor classification data and incremental TER computation	RTA	Received	High
GST Computation & ITC ClaimsGST computation on management fees and ITC claims	AMC	Pending	High
Brokerage & Transaction Cost AnalysisBrokerage and transaction cost analysis (broker-wise)	AMC	Received	High
Custodian Fee InvoicesCustodian fee invoices and contractual rate verification	Custodian	Overdue	High
Audit & Legal Fee ApprovalsAudit and legal fee approval documentsNeeds Review — format/period mismatch detected	AMC	Received	Medium
IPEF 2 bps Accrual RecordsIPEF (Investor Protection & Education Fund) 2 bps accrual recordsRejected — does not meet audit evidence standards	Fund Accountant	Received	Medium
Direct vs Regular TER DifferentialDirect vs Regular plan TER differential workings	Fund Accountant	Pending	High
Expense Cap Compliance (Reg 52)Expense cap compliance verification per Regulation 52	AMC	Received	Critical
Related Party Expense VerificationRelated party expense verification	AMC	Received	High
NFO Expenses & AmortizationNew fund offer (NFO) expenses and amortization	Fund Accountant	N/A	Medium
Scheme Merger Cost AllocationScheme merger/consolidation cost allocation	AMC	N/A	Medium
Performance Fee ComputationPerformance fee computation (if applicable)	AMC	N/A	Medium

⚠️Needs Attention— Critical items received but high-priority items still pending

Document	Required From	Status	Priority
Trial Balance (Scheme-Wise)Trial balance for each scheme (annual/half-yearly)	Fund Accountant	Received	Critical
Revenue Account (Scheme P&L)Revenue account (scheme-wise P&L)	Fund Accountant	Received	Critical
Balance Sheet (Eleventh Schedule)Balance sheet per SEBI prescribed format (Eleventh Schedule)	Fund Accountant	Received	Critical
Bank Reconciliation StatementsBank reconciliation statements for all scheme bank accounts	Fund Accountant	Received	Critical
Tri-Party ReconciliationTri-party reconciliation (fund accounting / custodian / depository)	Fund Accountant	Received	Critical
Unit ReconciliationUnit reconciliation (RTA / fund accounting / depository)	RTA	Pending	Critical
Dividend/IDCW ReconciliationDividend/IDCW payable and payment reconciliation	Fund Accountant	Pending	High
Redemption Payable AgingRedemption payable aging analysisRejected — does not meet audit evidence standards	Fund Accountant	Received	High
Interest Income Accrual WorkingsInterest income accrual workings (day-count convention)	Fund Accountant	Received	High
Capital Gains ComputationCapital gains computation (FIFO/weighted average)	Fund Accountant	Pending	High
Tax ProvisionsTax provisions (TDS, advance tax, LTCG/STCG)	AMC	Pending	High
Unclaimed Dividend/Redemption AgingUnclaimed dividend/redemption aging report	RTA	Received	Medium
Inter-Scheme Balance ConfirmationInter-scheme balance confirmation	Fund Accountant	Received	High
Collateral / Margin ReconciliationCollateral/margin reconciliation with exchange	Custodian	Overdue	High
Prior Year Audit AdjustmentsPrior year audit adjustments carry-forwardNeeds Review — format/period mismatch detected	Auditor	Received	Medium

❌Not Ready— Critical documents missing — cannot proceed with audit sign-off

Document	Required From	Status	Priority
KYC Compliance Status ReportKYC compliance status report (CKYC registration)	RTA	Received	Critical
CTR Filed During PeriodCTR filed during audit period	AMC	Received	Critical
STR Filed During PeriodSTR filed during audit period (with FIU-IND acknowledgment)	AMC	Received	Critical
AML Policy DocumentAML policy document (board-approved)	AMC	Received	Critical
PEP Screening & EDD FilesPEP screening records and enhanced due diligence filesNeeds Review — format/period mismatch detected	AMC	Received	High
Sanctions Screening ResultsSanctions screening results (UN, OFAC, Indian sanctions list)Needs Review — format/period mismatch detected	AMC	Received	High
High-Risk Investor ListHigh-risk investor list with enhanced monitoring details	AMC	Pending	Critical
Transaction Monitoring AlertsTransaction monitoring alert disposition records	AMC	Received	High
Re-KYC Compliance StatusRe-KYC compliance status per SEBI circular	RTA	Pending	High
Beneficial Ownership RecordsBeneficial ownership records for non-individual investors	AMC	Received	High
Source of Funds VerificationSource of funds verification for high-value investments	AMC	Overdue	Critical
Third-Party Payment RecordsThird-party payment detection and verification records	RTA	Received	High

❌Not Ready— Critical documents missing — cannot proceed with audit sign-off

Document	Required From	Status	Priority
Custodian Holding ConfirmationCustodian holding confirmation (scheme-wise, ISIN-level)	Custodian	Received	Critical
Depository StatementsNSDL/CDSL depository statements	Custodian	Received	Critical
Trade Settlement ConfirmationTrade settlement confirmation and short-delivery records	Custodian	Received	High
Corporate Action Processing RecordsCorporate action processing records from custodian	Custodian	Pending	High
Collateral & Margin StatementsCollateral and margin statements from clearing corporationNeeds Review — format/period mismatch detected	Custodian	Received	High
Pledge / Encumbrance VerificationPledge/encumbrance verificationRejected — does not meet audit evidence standards	Custodian	Received	Medium
Securities Lending RegisterSecurities lending register (if applicable)	Custodian	N/A	Medium
Failed Trade AnalysisFailed trade analysis report	Custodian	Received	Medium
Custodian SOC 1 Type II ReportCustodian SOC 1 Type II report	Custodian	Pending	Critical
Custody Fee ReconciliationCustody fee reconciliation	Custodian	Received	Medium

❌Not Ready— Critical documents missing — cannot proceed with audit sign-off

Document Collection & Sufficiency Tracker

Document Sufficiency Assessment

Document Validation & Quality Checks

A.NAV & Valuation Documents

B.Investment Restriction Documents

C.TER & Expense Documents

D.Fund Accounting & Financial Statements

E.AML/KYC Documents

F.Custody & Settlement Documents