Wednesday, June 7, 2017

CASES STUDIES



CASES AND CRITIQUES
0-Z Micro Finance Bank Limited is a state Micro Finance Bank with a branch in Lagos Island. One of the women, Mrs. Isasoko, selling provisions at Idumota market applied for a loan of N600, 000 from the bank in October, 2015 to beef up her circulating capital. Mrs. Isasoko lives in Orile area of Lagos with her husband and their four children. The bank visited her house and shop twice to access her worth.
The bank valued all the Fixed assets and wares in her house and shop at N3, 500,000 [N3, 300,000 worth of assets at home and N200, 000 worth of assets in the shop}.
The two times the bank visited the woman at home, they did not meet the husband. They however asked the woman to produce all the receipts of the fixed assets and sign to transfer same to the Micro Finance Bank as collaterals. They dropped forms for the husband to sign as a guarantor to the whole transaction. The wife forged the signature of the husband-and returned the forms to the bank. Immediately, the loan was approved and disbursed to her. The repayment was to be for a period of ten months.
Meanwhile, the bank did not know that Mrs. Isasoko was heavily indebted to two other Micro Finance Banks to the tune of N720, 000. The receipts of the fixed assets she gave to the O-Z Micro Finance Bank Limited were forged, having given the authentic receipts to the first two Micro Finance Banks she collected loans from. Because of the pressure from the first two Micro Finance Banks, Mrs. A decided to use the entire borrowed amount {N600,000}to settle the outstanding debts. As her business was not doing well again, she could not pay back the new loan taken from O-Z Micro Finance Bank.
Following continuous pressure from O-Z Micro Finance Bank to recover their money,.Mrs. Isasoko decided to close up her shop. The bank sent one of their Account Officers to trace her to the house where she lives. The woman grabbed the loan Account Officers and raised alarm that the man was raping her. This attracted her neighbors and husband to the scene. The loan officer was beaten up and taken to the police station. Mrs. Isasoko denied ever taken any loan from the bank. The husband said he was not privy to any loan agreement between his family and the bank. The matter is still a subject of litigation until date.
Credit facilities should not be advanced to married women without the consent of their husbands. Married women should have their husbands as part of their guarantors to the loan agreement. Guarantors' consent should not be obtained in absentia or through phone. He must be physically interviewed and appraised.
Again, only one staff should not be sent to the house of a debtor to recover debt. This can be dangerous as in the case above. Afemale loan officer should not be sent alone to recover debt from a male debtor; and a male loan officer should not be sent alone to a female debtor for debt recovery. Most debtors could be desperate and dangerous, and thus can do anything to loan officers.
The business of loan recovery is not an easy one; it is very hazardous. This can be made less risky through proper loan appraisal before approval. A well-appraised loan hardly suffers set back.

CASE 2
Alhaji Bello K. S. has been a very faithful and loyal customer with a Micro Finance Bank in Mina, Niger State. He did almost all his business transactions with the bank. The bank had advanced credit facilities to him thrice in the past. He honored all his loan agreements with the bank. In fact, Alhaji was one of the best customers of the bank then.
Trouble started when Alhaji introduced a female friend (Mrs. Jasper) to the bank to borrow money. Mrs. Mrs. Jasper is a petty trader in Minna. She trades on foodstuff. She applied for a loan of N450,000 from the Micro Finance Bank. The bank relied on their relationship with Alhaji and approved the loan for the woman without doing all the needful concerning loan appraisal.
The woman defaulted in the loan repayment. The bank contacted Alhaji Bello, as the guarantor of the woman, to help pay back the loan. Alhaji told the bank that he only introduced the woman to the bank and that he did not sign any document guaranteeing loan for the woman. He further told the bankers that he only helped them to advertise their bank to the woman, and that he expected the bank to do their due diligence on the woman.

Critique
There was no evidence to prove that Alhaji Bello even introduced the woman to the bank, not to talk of guaranteeing her. The man did not sign any paper to that effect. Relationship with a customer can be considered in loan appraisal, butitshould not be the only criterion.
To even rely substantially on a relationship with a third party (and not with the applicant) as a decisive factor in loan appraisal is to say the least, dismal. It is an indication of deficiency in risk management. Banks should be very solid in risk management. This salient function should not inany way be compromised. If a Micro Finance Bank must survive to achieve its objectives, then it must be alive to its risk management function, which I believe is sine qua non.


CASE 3
Mr. Johnson graduated from the University of Ife as an Economist in November 2015 and came to stay with a friend in Lagos to search for an employment opportunity. All his search for a job for three years was unfruitful. He decided to travel to meet a friend in Canada for greener pastures. To achieve this aim, he opted to be doing conductor work with the Bus Driver in the compound where he lived at Mushin, Lagos.
With the little earnings from the bus conducting work, Mr. S Johnson started processing his travelling documents. As the money was not enough, he resorted to borrowing from a Micro Finance Bank operating close to where he lived. He applied for the fixed assets acquisition scheme OF Micro Finance Bank. He was asked to save thirty percent of the value {N800,000}of the asset he wanted.
Mr. Johnson was able to raise the N240, 000 {the 30% of N800,000}for the Micro Finance Bank within a month. The loan was approved for him for the purchase of the asset {a Tokunbo bus}. Two of the bank's officials went with him to where he bought the bus to take possession of the vehicles particulars. Mr. Johnson had already arranged with the vehicles dealer that he would return the vehicle for cash, and that he would pay him {the dealer} the sum of N50,000 cash for the deal.
Mr. Johnson returned the vehicle the following day to the dealer and collected his cash with which he embarked on his journey to Canada. The bank could neither get Mr. Johnson to pay his loan nor recover the vehicle he used as collateral; and there was no guarantor to hold on to. The debt became part of the bank's bad debts that were written off.

This is an example of a badly appraised loan. A bank that is into fixed assets acquisition scheme should have an approved competent vendor whose loyalty should not be in doubt. Asset under this scheme should equally be insured against theft and accident.
The bank would have also asked Mr. Johnson to provide a suitable person to' guarantee the loan, especially as he was still a bachelor without a wife and children.
CASE 4
A Microfinance Bank in Port Harcourt advanced a loan of N500, 000 to Mr. Young on 23 January 2015. All necessary requirements, as stated by the bank, for the loan were met by Mr. Young. Mr. Young and his guarantor worked with an oil services company in Port Harcourt. The loan was to be repaid within twelve months with effect from February, 2015. The repayments were agreed to be done from the monthly salaries of Mr. Young or his guarantor, as the case may be. Mr. Y and his guarantor were on a monthly salary of N130,000 each. he first installmental payment was done as at when due without default. Before the second installment became due for payment in March 2015, Mr. Young and his guarantor lost their jobs due to the declining fortunes of the oil industry worldwide. Mr. Young and his guarantor were contract staff who had only worked for three years before their disengagement. No terminal or severance benefit was paid to any of them. The bank has since been finding it difficult to get Mr. Young and his guarantor to pay the remaining balance of the loan.

Proper sectorial analysis was not done during the appraisal of this loan. The oil industry has been precariously volatile of recent because of the dwindling international oil price. Oil production has not been all that profitable of recent .Most oil companies are finding it difficult to meet up with their financial obligations. They are now minimizing cost of operations where necessary even at the expense of some of their staff Before a loan is granted to a customer, the industry where the customer is working or trading should be thoroughly analyzed during the appraisal of the loan. There is need for caution when we sense some risk in the industrial sector where the customer is working. Portfolio risk management policies identify the various sectors of the economy in which enterprises will be funded. The policies also set the limit of proportion of portfolio that can be lent to enterprises in the sector at a particular point in time.
CASE 5
Ten women applied to a Micro Finance Bank at Alimosho in Lagos for a group loan of N30; 000 each. The bank asked them to guarantee one another so as to be collectively responsible. They all signed a bond of collective responsibility with the bank that they should all be held responsible for the failure and default of any of them. All the women claimed to be doing one business or the other. They were all assembling themselves in their leader's place throughout the appraisal period. The bank's loan officers were all holding meetings with the women in the Group leader's house during the appraisal of the loans.
Apart from the group leader, the remaining nine members of the group disappeared into the tin air immediately the loans were given to them. It was discovered that the group leader colluded with the women to defraud the bank. They all collected the loans for the leader who paid them N3, 000 each as commissions. Though the leader was arrested, she could not still pay back the loan.
The appraisal of these loans was highly flawed. The bank relied mostly on the group leader who had bad intention from the beginning of the deal. One would have expected the bank to visit and know the house and family of every member of the group. Their husbands would have signed an undertaking for them. Even the group leader's husband did not sign any guarantee for the bank. I feel that a husband should be made to be among the guarantors of any married woman who approaches a bank for a loan facility. If a man with moral rectitude is involved in the loan of the wife from the beginning, he may help in the repayment when the chips are down.

A Micro Finance Bank in Kaduna granted a loan of N450,000 to Mr. Halidu who works with a manufacturing company in Kaduna. The loan was structured to be paid back for twelve months from the monthly salaries of Mr. Halidu. Mr. Halidu convinced the Micro Finance Bank to accept a standing order for the repayment of the loan. He did a standing order with his bank {FCMB} where he receives his salary. Thus, the monthly installment repayment was to be deducted through the standing orders to the bank on the 30th of every month on the payment of his salaries.
Mr. Halidu was very faithful to the loan agreement for the first two months. He however stopped the standing order as from the third month. The Micro Finance Bank waited in vain for three months for Mr. Halidu's standing order to drop. All efforts to compel Mr. Halidu to pay the remaining ten installments failed. His company refused to be involved as they were not brought into the picture at the beginning of the contract.
A bank instrument like standing order is good to guarantee a loan but it is not sufficient. Post dated cheques are better instruments than standing orders, for the former can be tempered with anyhow by the customer.
In addition to any of the above, a superior officer in the company of Mr. Halidu would have been made to be aware of the deal from the beginning, in addition to the standing order, the superior officer would have ensured compliance from Mr. Halidu.
CASE 7
Mr. Osagie was a regular customer of a Micro Finance Bank in Benin for three years. During these three years, he never collected a loan from the bank, but he was very friendly to all the bank's staff especially the loan manager. Mr. Osagie was into transport business within the metropolis of Benin
Mr. Osagie later applied one day for a loan of N800, 000, he did not provide any property to collaterise the loan, nor did he provide any guarantor to the bank. He used the loan manager to convince the Managing Director of the bank to approve the loan for him. Mr. Osagie did not even sign the loan application he filled for the bank, yet the loan application was approved within two days without the usual appraisal formalities. The loan manager did not know that Mr. Osagie used juju {demonic}power on him. To worsen the situation, Mr. Osagie was given the loan in cash instead of through his bank account.
Mr. Osagie refused to redeem the loan for one good year. Mr. Osagie did not pay a kobo out of the loan, despite all efforts of the bank to recover the loan. The man claimed that the bank did not give him any loan, and there was no strong evidence to prove him to the contrary.
One staff should not be allowed to start and finish a loan appraisal process, especially when the amount involved is large. There should be a loan committee to scrutinize and interview all loan applications and their applicants. Undue influences by loan applicant can be checked if, at least, three bank officials attend to such application. Errors on loan application can also be detected easily when more bank's officials are involved in the appraisal process of loans.
Mr. Osagie succeeded in tricking the bank because the loan manager was allowed to appraise the loan alone.
CASE 8
A5FX Micro Finance Bank Limited in Anambra state lent the sum of N750, 000 to one of its customers, Mr. Godwin In March, 2013. Mr. Godwin was into motor spare parts business. He has been having a lot of challenges in his business of recent because of his two children that gained admission into a private university at the same time. He had to sacrifice part of his working capital for his children .education. He decided to go a borrowing to save his ^business from collapsing.
To convince the bank of his capability, Mr. Godwin packaged and window dressed his business. ASFX Micro Finance Bank carried out all necessary appraisals and found Mr. Godwin qualified' for the loan. The bank did however go deep into the personal life of Mr. Godwin before the loan was approved and disbursed to him. The bank did not know that Mr. Godwin was highly indebted to two other banks. In fact, the N750, 000 borrowed was used by Mr. Godwin to settle some of his debts to one of the banks he was still owing.
The loan of Mr. Godwin became due and he could not service it. It was then the bank discovered, to its astonishment, that Mr. Godwin was highly encumbered with loans to other banks.
Critique
A bank should call for all the bank statements of its customers with other banks during a loan appraisal process. The statements should be critically analysed with a view to finding out the customer's commitments to other banks. Credit rating of the customer should also be carried out. Thank God for the newly introduced BVN {Bank verification number} which now makes it very easy to check a customer's relationship with other banks. Banks should not advance credit facilities in a hurry. Reasonable due care should be exercised to find out a lot of information about the loan applicant.
Case 9
On 15th May 2012, a Micro Finance Bank at Alaba International market in Lagos advanced a credit facility of N1, 500,000 to Mr. Lawrence who trades on electronic items. The loan was based on the wares and household properties of Mr. Lawrence that were valued at N6, 200,000 then. Unknown to the bank, almost all the wares and personal assets Mr. Lawrence used to collaterise the loan were borrowed from friends, neighbours and business associates. He forged all the receipts of all the assets which he gave to the bank. Mr. Lawrence returned all the borrowed assets to their owners immediately the loan was approved for him.
The bank only visited Mr. Lawrence's house and business place once during the appraisal. Mr. Lawrence used the loan to acquire a landed property which he was defrauded off by the Omonile {local traditional land owners}, he could not pay the loan back and the bank had nothing to hold on to, as the collaterals were nowhere to be found.
Existence, value, and ownership should always be the criteria for verifying the authenticity of an asset of a loan applicant. The ownership of the assets in this case was not thoroughly investigated and proven.
One dayrs visit to a client's place is not enough to investigate the ownership of his assets. At least, the bank would have visited Mr. Lawrence up to three times before approving the loan. One of the visits would be arranged in an informal way, unannounced. Again, the visits would have been spread over four week's period. Assets borrowed by Mr. Lawrence would have been returned within two weeks. This would have helped, to an extent, to expose some secrets concerning the ownership of the assets.
CASE 10
A. Micro Finance Bank in Enugu state bought a bus for a transporter, Mr. Muna in late 2013. Mr. Muna has been I      doing his transport business in Enugu main town for almost six years before he started banking with the Micro Finance Bank. He banked with the Micro Finance Bank for     eight months before he applied for a loan of N1, 200,000 to acquire a new Tokunbo bus. He was properly appraised by the loan committee of the Bank.
The Bank followed Mr. Muna to where he bought the vehicle. They even took possession of the original documents of the vehicle pending when the loan would be fully liquidated. The total loan (N1, 200,000) and interest accrued for one year was N1, 920,000. This amount was spread over fifty two weeks for repayment at N36,923 per week, with two weeks period of grace.
Mr. Muna did not honour his agreement with the Bank. He rather relocated himself and his family from Enugu to only God knows where. Till today, the Bank has not been able to trace Mr. Muna for the recovery of the loan.
Critique
A loan of a magnitude of N1, 200,000 by a Micro Finance Bank should have been guaranteed by at least two reputable persons, in addition to the collaterals. Mr. Muna was able to abscond from his responsibility because there was no reputable person that guaranteed him. As a matter of fact, Micro Finance Banks should try and get all their loans guaranteed by reputable people within their catchment areas.
CASE 11
In late 2013, a Micro Finance Bank in Lekki area of Lagos lent the sum of N150, 000 to one of its customers, Mr. Quadri. Mr. Quadri was just eight month old in his place of employment at Victoria Island. He was a bonafide employee of the company but yet to be confirmed as a permanent staff. The MFB based their lending on the ID card and employment letter of Mr. Quadri. The company also confirmed to the MFB that Mr. Quadri was having a stint with them.
The repayment of the loan was to be made from the monthly salaries of Mr. Quadri for eight-month period. A standing order was executed with his commercial bank {where his salaries were being paid}for the purpose of the loan repayment. For the first three months, Mr. Quadri did not default in the loan repayment. He was really paying as at when due until tragedy struck when the company where he worked decided to lay off all unconfirmed staff as a way of cutting down production cost. The staff {including Mr. Quadri} affected were only paid one month salary as terminal benefit. Consequently, Mr. Quadri could not meet up with his loan repayment.

Critique
It is professionally wrong for a bank to give a loan to an employee who is yet to be confirmed by the company where he works. An unconfirmed staff can be laid off at any time. Banks should find a way of involving the employer of the employee in the contract of lending. A superior officer of the company should be committed, one way or the other, when an employee is being given loan by a bank, especially if the loan repayment is tied to the monthly salaries of the staff {customer}.
CASE 12
 A group of five women that were properly appraised were given a loan facility of N50, 000 each for a period of three months. All the women live and trade at Igando area of Lagos where the Micro Finance Bank is located. The working capital in their businesses, as valued by the bank, amounted to N90,000 each.
The loan repayment was done without default. According to the bank policy, these women were now qualified for second loan at N70, 000 each. The women however convinced them to increase it to N100,000 each. The bank agreed, and the women were equally faithful in repayment.
The women applied again for the third time. This time around, some of them got N200, 000 to N300, 000 and their leader got N500,000. The women could not meet up with the repayment plan within the agreed six months duration. They were no longer as faithful as before. They kept on giving different excuses for non repayment .The bank started harassing and arresting them with police so as to compel them to pay. All efforts to compel them to pay failed, for they were not liquid enough to pay.
The bank promoted these women beyond and above their abilities, to the extent that the third loans they collected were used for their personal projects rather than as working capital in their businesses. Morally speaking, these customers were not bad, they only saw a loophole in the bank lending system and exploited it to their advantage. These were petty traders who wouldn't have been allowed to grow beyond N100,000 loan limits for the first year of their relationship with the bank.
The bank also erred by not bringing their spouses into the whole contract deal. The husband would have been appraised to guarantee the loans.
Do not lend money above the capability of the customer; otherwise, the money will be wasted on frivolities that do not have bearing with the business of the customers. Even if a customer (borrower) did well in his first outing with the bank, there is still a need to do thorough appraisal of the business each time he comes for more loans. You cannot tell if he actually used the first loan for the business. It could have been used for other personal white elephant projects that are not revenue yielding. Do not forget, it is from the cash inflows from the business that the loan will be serviced.
CASE 13
Mr. Fusoku collected a loan of N2M Naira from a Micro Finance Bank in Delta State. Mr. Fusoku was into pure water production business. He used his factory buildings to collateralize the loan. The original documents of the property were given to the bank for safekeeping. The man could not pay back the loan as at when due. The bank threatened to dispose off his collateral security (the buildings) so as to recover the loan and all the accrued interest.
Mr. Fusoku hired a boy whose mission was to steal for him all the original documents of the property from the custody of the bank. The boy (about 18 years old) went and smartly stayed in one of the bank's toilet. The bank (unaware of the boy's presence) closed and left for the day. The boy came out of the toilet in the night to ransack all the cabinets in the bank and took away the documents used for the collateral security. The boy stayed until the following morning and still pretended to be one of the bank's customers. He quietly went away with the documents to Mr. Fusoku.
The bank searched for the documents for the sales of the property of Mr. Fusoku.. they could not lay hands on the documents. Mr. Fusoku claimed that he did not borrow any money from the bank. The loan is still unpaid till today, though the case is still on in the court where the bank is spending money on lawyers.
The documents would not have been kept in a filing cabinet. They would have been kept in a safe, instead of a filing cabinet. Bank should form the habit of keeping all their valuable documents in strongsafes.
Moreover, sensitive documents relating to customers' 1 fixed assets would have been scanned and saved online.
It is a security risk for a Visitors' toilet to be attached to the banking hall. Visitor's toilet should be separated from offices and bank halls. Otherwise, constant and daily security checks should be carried out in all toilets and hidden places of the bank.
CASE 14
A Micro Finance Bank in Ojo, Lagos advanced a loan of N200, 000 to Mr. Bukola on 24th March, 2014. Mr. Bukola lives at Okokomaiko but works with a hotel at Oshodi. Mr. Bukola collateralized the loan with his monthly salaries from where he works. He wrote post dated cheques for the repayment of the loans from his salaries. All necessary appraisals were done by the bank on Mr. Bukola. The employment of Mr. Bukola was confirmed to be legitimate. His place of domicile was equally confirmed to be genuine.
Mr. Bukola defaulted, and could not pay back as agreed. One of his cheque leaves was presented and bounced. It was discovered that all the cheques of Mr. Bukola were having old numbers instead of nuban numbers of ten digits. They were all fake cheques given by the customer to deceive the bank into approving the loan for him. The bank started a legal case with Mr. Bukola before the loan was eventually paid. A lot of time and money were spent on this case before the bank could recover its money.

Critique
True, the Micro Finance Bank did a thorough appraisal on the customer, but not on the collateral (cheque leaves of the borrower). Collateral needs to be adequate and genuine. The cheque leaves were fake, and the bank's official did not detect that. There is a need for thdrough appraisal of the authenticity of collateral.
Again, the bank would have asked the borrower to get one of his superior officers in his office to guarantee the loan.
CASE 15
Mrs. Jamiu lives around Ajangbandi area of Lagos state. She is into provisions retailing. She borrowed N300, 000 from a Micro Finance Bank in Ojo area of Lagos State. The parents used their cheques leaves to guarantee the loan for her. Mrs. Jamiu's parents are retired civil servants on monthly pensions.
She adhered to her repayment plan and the bank was very pleased with her. Pronto, she applied for another one, which amounted to N500, 000. She convinced the bank that she had the approval of her parents for the use of their cheques as collaterals guaranteeing the loans. The bank, without consulting the parents, went ahead and disbursed the second loan of N500,000 to Mrs. Jamiu. she defaulted this time and the bank presented the cheques of the parents.
The cheques were dishonored because they were stalled. The original cheques that were signed by the parents were for a period of six months for the first loan. The bank did not remember to take the cheques to the parents of the Lady for the adjustment or the second loan. The parents were contacted. They refused to accept responsibility because they were not contacted to give their consent for the second loan. They claimed that they were not aware that their daughter collected a loan the second time from the bank.
The second loan was not properly appraised by the bank. The approval for the second loan was based on the appraisal done on the first loan. Somebody can pretend to be good the first time while planning for the evil he wants to do. Past performances can help in future appraisal of loans. But this should not be the only criterion. As said earlier, all standards put in place by the bank for loan processing/appraisal must be religiously adhered to irrespective of the person involved and his performances in the past.
CASE 16
Faithful group of customers of a Micro Finance Bank in Ikeja, Lagos were advanced loans of N100, 000 each during December, 2013. The loans were taken for the purpose of taking advantage of the Christmas sales. This was what they made the bank to believe.
The women (customers) took the loans and travelled for Christmas celebration in their villages in Anambra state. Their businesses were closed down for the yuletide. They spent four weeks at home, at the expense of their businesses.
The loans were not invested in their businesses. They only collected the loans to meet their Christmas needs, unknown to the bank.
They could not pay back the loans as at when due. They were threatened with police'before they eventually paid off the loans, after eight months of default.
Banks should be careful of customers they grant credit during festive period. Most loans collected during festive times are never ploughed into business, but spent on frivolities. Banks should slow down on lending during festive period like Christmas, Salah, and so on. The women in this case defaulted in repayment because the loans given to them were diverted from the purposes for which they were collected.
Again, people spend heavily on personal needs during yuletide season thereby making loan repayment difficult. Most People prefer meeting up with their personal needs to any loan commitment during this season. Even if the loan is invested in the business, there could still be default during festive period, as finances will be diverted to defray other personal expenses during this festive period.
CASE 17
Miss. Celina who was working with a company in Apapa, Lagos obtained a loan of N400, 000 from a Micro Finance Bank at Ojo area of Lagos where she lived. Miss. Celina was introduced to the bank through an officer of the bank. It was a friend (Mr. Bello) of the Bank's officer that introduced Miss. Celina to him'. The bank officer did not know Miss. Celina from Adam, but he went ahead to introduce the lady to the bank as if he knew her before. Miss. Celina however got a colleague of hers in the office to help guarantee the loan.
She paid the first installment of the loan as at when due. The remaining five installments of the loan were not paid before she resigned and relocated to another state, without telling neither her guarantor nor the bank officer that introduce her to the bank. None of the persons that guaranteed and introduced Miss. Celina knew where she was living when she came for the loan. The bank resorted to making trouble with their staff and Miss. Celina's guarantor who assisted her to get the loan. It took the bank one year to fully recover this loan that was originally meant to be liquidated within six months.
Critique
No matter the relationship with a loan Applicant, her true KYC (Know Your Client) must be part of the appraisal system. Micro Finance Bank should know their clients to their places of domicile. Let their immediate relations be aware of their intentions to secure bank loans.
Knowing the place of work of a client should not be j   enough evidence of knowing that client. Most colleagues of employees do not know where they live. An Employee can just resign his appointment with a company and keep {his place of residence secret, especially if he did not initially gave his true address to the company.
CASE 18
A Micro Finance Bank in Benin advanced a loan of N300, 000 to Mr. Salisu in February 2014. During the loan appraisal, Mr. Salisu took the bank officials to a shop purportedly owned by him. He brought a friend to the bank to stand as a guarantor for him. The friend brought all the documents the bank asked for: ID card, letter of employment, bank statements, and post dated cheques. The shop of the guarantor (who claimed to be a trader) was inspected by the bank.
The day the man collected the loan was the last day the man and his guarantor were seen by the bank. Till today no kobo has been paid by them to the bank. All efforts by the bank to recover this loan have proved abortive. All the information and documents given to the bank by Mr. Salisu were false. The store shown to the bank did not belong to Mr. Salisu. Mr. Salisu and his guarantor's documents given to the bank were all forged.
Critique
The appraisal in this case was not well perfected. The guarantor would have been physically traced to where he claimed to be working. The authenticity of his ID card and employment letter would have been confirmed at his place of work.
Also, the guarantor was not well appraised. The bank would have visited him up to three times (formally and informally) before concluding him to be the bonafide owner of the shop. Unannounced visit to a client's (or/and his guarantor) place of work or business and place of residence can help to reveal a lot of salient facts about the customer.
CASE 19
Mr. Davison lives and works in Warri, Delta state. Apart from his account with a commercial bank he also maintains an account with Micro Finance Bank in Warri. Mr. Davison had banked with this Micro Finance Bank in Warri for five years until his relationship with the bank went soured in January 2015 when he defaulted in repayment of the loan granted him by the bank. He was a junior staff in a transport services company in Warri. He earned N50,000 as salary monthly.
Mr. Davison got a loan of N450, 000 from the Micro Finance Bank at interest rate of 4% per month on a reducing balance method. The repayment of the loan was spread for a period of twenty-four months. Mr. Davison was to pay the monthly installment of the loan from his monthly salary.
Mr. Davison, was very faithful for the first eight months in the repayment of the loan. In the ninth month, the company was folded up and Mr. Davison was not paid any severance allowance. Mr. Davison found it very difficult to continue with his loan repayment plan with the bank, as all efforts to get another job failed. All efforts of the bank to recover the loan yielded no positive results.
Critique
The duration for the loan repayment was too long. Micro Finance Banks should not give loan beyond one-year duration. Secondly, the loan was given to Mr. Davison without a guarantor or collateral. Again, the loan amount of N450, 000 was too much for a customer whose monthly salary was only N50, 000. Borrowers should not be loaded beyond their capacities.

CASE 20
Mrs. Egbeyeka has been a regular customer of a Micro Finance Bank in Lagos. She trades on cosmetics. She applied to her Micro Finance Bank for a loan of N2, 000,000 for the expansion of her business, from a working capital base of N250, 000. Mrs. Egbeyeka was able to warm herself into the heart of the Credit Manager by sleeping with him.
The Credit Manager, on his own, manipulated the Managing Director of the bank to approve the loan. The loan committee was not involved in the appraisal process of the loan. The woman did not provide any guarantor or collateral to the bank to secure the loan. The appraisal was just based on the relationship between the Credit Manager and the woman. The loan was squandered by the woman and her family on personal items that had no bearing to the business.
The woman paid only N100, 000 out of the loan for ten months. She could not meet up with the remaining balance. The ware in her business were not worth 300, 000 to pay for the loan. The Credit Manager, again, manipulated the Managing Director into believing that the woman was dead, and that the loan should be recommended to the Board of Directors for writing off.

Critique
Loans should be granted based on capacity to pay, not on patronage or emotion. The credit manager and the Managing Director threw caution to the wind and sacrificed professionalism on the altar of emotion. The i           Board of Directors of Micro Finance Banks should put enough internal controls in place and ensure they are adhered to religiously, especially in loans appraisal and approval. This will help check irregularities and financial malfeasances by fraudulent and incompetent staff. A badly appraised loan can lead to default, which can affect the liquidity of a bank negatively.

Miss. Taiye, a personal friend of one of the key officers of a Micro Finance Bank, approached the bank for a loan of N50, 000 to grow her bead making business. Because of the personal guarantee of one of the bank officers, the lady was granted the loan. She paid back as agreed.
Having successfully redeemed the first loan, Miss. Taiye applied for another one which was N200, 000. Based on her first performance, she was given this new loan of N200, 000. The lady travelled with this money to her village to attend to some personal family problems without the knowledge of the guarantor, the bank officer. She stayed for two months at home before she came back to resuscitate her abandoned beads business. She returned to start telling the bank stories upon stories why she could not redeem her loan, as promised.
The loan dragged on for two years before it was finally liquidated, but not without a fight.
Critique
The bank would not have advanced more that N50, 000 loans to this woman in the second outing. Her business does not worth N200, 000. Nobody appraised the business of this lady. The lending was based on her relationship with one of the key officers of the bank who, himself, did not really probe the lady's claim of business. Thus, professionalism was sacrificed on the altar of emotions.
Loan appraisal should not be based on sentiment or personal affinity to the customer but purely on the laid down criteria of the bank for lending. Even if an applicant is related to a staff of a bank, there is still a dire need for the normal laid down appraisal procedures to be enforced.
CASE 22
Mr. Vincent was a contractor to a manufacturing firm at Apapa in Lagos. He maintained accounts with two commercial banks situated at Apapa. He did not meet the requirements of securing ' a loan from any of the commercial banks he was transacting business with. He was introduced to one of the Micro Finance Banks in Ikeja. Mr. Vincent went there to apply for loans. The Micro Finance Bank agreed to be doing business with him by financing all his executed works with the manufacturing company.
One of the products of The Micro Finance Bank is invoicing. It is designed to make money available to contractors to do more approved jobs while waiting for their executed jobs to be paid for. The loans are designed/structured to help grow the volume of a contractor's business. The bank provided funds to finance all the executed invoices that are yet to be paid for, so as to enable contractors do more businesses while waiting for the executed invoices to be paid.
Mr. Vincent was asked to always bring his approved executed invoices to the bank for financing. The first invoice Mr. Vincent submitted to the Micro Finance Bank for financing was of N3, 000,000 values. The N3, 000,000 was approved for Mr. Vincent without procrastination. The Micro Finance Bank did not even bother to visit and know the addresses of this man. They only visited the
manufacturing company where Mr. Vincent usually got contracts. They did not know that Mr. Vincent have not 1      been getting contracts there again because of some other contractors who had overshadowed him. The last time he got contracts there was two years ago. The invoice he gave to the bank was forged by him.
Mr Vincent dashed into the tin air as soon as he was granted the loan. At the time I was told of this story, the bank was yetto see Mr. Vincent.

Critique
All necessary, relevant, and adequate information should be obtained on loan's applicant. This information should cover his residential and business addresses, family, guarantor, collateral, nature of his business and his banker(s). The Micro Finance Bank did a very poor job on the appraisal of the loan application of Mr. Vincent. They did not even contact the manufacturing company to I            confirm the authenticity of the so-called executed invoices that they relied on.

CASE 23
Mr. Harrison has been a regular and faithful customer of HC Micro Finance Bank Limited at Aspanda, Lagos. HC Micro Finance Bank has been the only bank of Mr. Harrison for the past five years.
Mr. Harrison deals on men shoes and his shop is still located at Aspanda (Trade fair complex). His business is at retail level, and of a capital base of N500, 000. To buy a building a friend introduced him to at Badagry area of Lagos, Mr. Harrison applied for a loan of I\I7, 000,000 from his bank. The loan was approved at a monthly interest rate of 5% flat. The repayment of the loan was spread over three years' period. The repayment was based on the net cash flow from the business of Mr. Harrison.
It was also agreed that all the documents relating to the building were to be in custody of the bank pending when the whole loan (and accrued interest) is liquidated. The loan was disbursed to Mr. Harrison who actually paid for the building and obtained all necessary documents. However, Mr. Harrison was denied taking possession of the building as the real owner of the building (Mr. Zonto) claimed total ignorance of the sales of his building. Some men, fraudulently claimed to be acting on behalf of Mr. Harrison was deceived.
Mr. Harrison who was already frustrated with the turn of event decided to dispose off all his wares and personal properties and relocated out of Lagos. He only paid N160, 000 out of the loan before he relocated. The bank has not seen him till today.
Critique
Micro Finance Banks are not supposed to go into building financing. Micro Finance Banks are not licensed for giving out large loans, especially for capital projects like building acquisition. The duration of Micro Finance Bank loans should be within a year. Any loan whose repayment cannot be made within a year should not be considered by a Micro Finance Bank, j j Mr. Harrison in this case did not have the capacity to borrow a large sum of N7, 000,000 even though he had a good relationship with the bank. Banks should know the capacity of their clients, no matter how morally good they are. It is not morally right for banks to over expose their clients, for this equally over expose the banks. A bank is supposed to be a financial advisor to its clients. Financial advisory is part of risk management function of a bank.
CASE 24
Mr. Usman, a graduate of business Administration, approached a newly licensed Micro Finance Bank at Agege, Lagos for a loan of N200, 000 to start a photography business. He brought a man of about fifty- five years old as his father .to guarantee the loan. The father brought all necessary documents to confirm his employment with a company at lyano-paja area of Lagos.
The father was made to fill and sign all necessary guarantor-ship forms of the bank. His son, Mr. Usman, was asked to submit the original copies of his credentials to the bank. The credentials were to be in the custody of the bank until the loan was fully redeemed. The loan was now advanced to him to be paid back within eight months period at a monthly interest rate of 3.6% flat.
The bank only visited the father and the son when they could not see them to make the first installmental payment. The bank was told that no such people ever lived in that area they claimed to be their address. All the documents given to the bank were all counterfeited. A kobo was not recovered from this loan till today.
Critique
This is another case of poorly appraised loan. Banks should be very careful of customers coming from the blues to seek for loans. Appraisal of loan should include ! getting of reliable, sufficient, and relevant information i about the client and his guarantor.
Modern technology makes it very easy to forge : documents that cannot be different from the originals.
Banks are to be very careful and analytical in this area, j Again, there is a dire need for Micro Finance Banks to have ;! staff with forensic skills. This should be part of risk Ijj management function of Micro Finance Banks.

CASE 25
Mrs. Adefaruso, a widow has been into petty trading since the husband died in August 2011. She trades on variety of fruits and vegetables at Asaba where she lives with her six children who are of the age bracket of four and fifteen years.
Because of the heavy family commitment, Mrs. Adefaruso's business has not been really doing well. The working capital keeps on fluctuating between N10, 000 and N20, 000 which gives her an average sales daily income of Nl, 000 (with N300 margin).
Mrs. Adefaruso approached a Micro Finance Bank that had just been established at Asaba for a credit facility of N300, 000 to boost her business and as well settle her landlord who has been pestering her for the overdue rent. The bank refused her application that the amount was too high for her business capacity. The bank however asked her to look for a capable person to guarantee the loan for her. As Mrs. Adefaruso could not see a capable guarantor, she decided to collude with a male friend to fake documents to deceive the Bank. The bank fell to their tricks, and the loan was approved for the woman.
The woman could not pay back the loan. The bank contacted the guarantor to help the woman out. The guarantor's condition was even worse than the one of the woman. He was a jobless man with many mouths to feed. He could not even pay his house rent for two years.
The woman was arrested by the police, but nobody went to bail her. The police had to release her on the third day with an agreement that she should be paying N100 daily from her sales to the bank. The loan dragged on for two years before the principal sum was finally paid, and the accrued interest written off as bad debt.

Critique
It is wrong for a Micro Finance Banks to rely substantially on a guarantor in granting a loan to a customer. The customer (applicant) should be appraised and found qualified on his/her own. Ditto the guarantor If collateral are involved, they should be equally appraised. If the applicant (borrower) is not qualified, please don't go ahead in your appraisal, no matter how qualified the guarantor. If the guarantor is actually appraised to be qualified, ask him to take over the loan on his name and give it to the applicant. Let the whole burden be on him.

CASE 26
Miss. Kate used her personal properties to obtain a loan of N700,000 from a Micro Finance Bank in Isolo, Lagos on 25 March, 2013. Miss. Kate, a graduate of Biology, was into trading on women's wares and baby cares.
The bank approved the loan for her, using her personal properties as collaterals. Her properties which were valued at N2,100,000 were as follows: A Toyota corolla car (1), Furniture(6), Refrigerator(2), Television(l), Laptop(l), Gas cooker(l), Bed (1), Generator(l), Air conditioner(2), Home theatre Player(l). All these items were new and in good condition. Miss. Kate signed off these assets to the bank. All the receipts of the assets were handed over to the bank. The loan was appraised, approved, and disbursed within five days to her.
Miss. Kate (who was still single at age thirty-eight) collected the loan for the purpose of financing her marriage. She did not disclose this to the bank. She did her wedding a week after she got the loan and relocated the following week to Abuja to join the husband.
The bank has not recovered this loan up till the time this book was written.

Critique
The bank erred in its appraisal of the loan. The bank did not display professionalism in risk management. A bank | should be very careful in advancing credits to single ladies. In addition to the collaterals, Miss. Kate would have been asked to produce a person of high repute as Guarantor. Banks should be cautious of applicants who appear desperate when they apply for loans. Loan committees should avoid unnecessary pressures from applicants. Formal and informal information that are reliable, sufficient, and adequate should be obtained about the loan applicant and his guarantor.

CASE 27
Madam Dancy worked with an oil producing company in Lagos as a contract staff for almost ten years. She was living big as all her children were in top private schools in Lagos. She lives with her children in a choice area in Lekki where she pays N3, 000,000 as house rent annually. She is a divorcee, and she takes care of the children alone, for the children's father could hardly makes end meet.
As her monthly salary of N350,000 could not defray all her numerous domestic expenses, she decided to approach a Micro Finance Bank for a loan of Nl, 000,000. The bank appraised her and found her qualified for the loan. She was asked to get a colleague in her office to get the loan guaranteed. The loan was approved and disbursed to her. The repayment was spread over twelve month's period beginning from February, 2014.
The woman was faithful to her repayment plan with the bank. She however paid four installments [out of the twelve}before she applied for a top up {additional loan}. The bank without any additional appraisal approved a top up loan of N333, 400 in addition to the left over unpaid balance {N666,600}of the previous initial loan.
Madam Dancy only paid five installments out of the new restructured loan before she was laid off along with the most of her colleagues because of the melt down in the oil industry. Her guarantor was equally laid off, though he refused responsibility for the new restructured loan as he was not consulted during the second appraisal.
Because of her ostentatious and spendrift nature of life,

Madam Dancy did not have any savings the day she was disengaged from her work, and her company was yet to pay her any severa nee allowance.
As the bank was pestering her to pay for the loan balance outstanding, she decided to change her address. The bank is still looking for her.
Critique
This is an example of poor risk management by a bank. The loan was not well appraised. The industrial analysis was not perfectly done. Risk analysis was not properly carried out by the bank; otherwise they would have known that there was financial meltdown in the industry where the woman worked.
The top up loan was granted under poor appraisal. The guarantor was not contacted. Banks should be careful of top up loans; they could be indications of financial pressures on the debtor. To ask for additional loan when a customer is still owing is a sign that the customer is highly encumbered and therefore risky. Should banks still want to venture into this, let all reasonable due diligence be carried out.

CASE 28
A group of women numbering eight approached a Micro Finance Bank at Ajangbandi, Lagos for a group loan of N100,000 each. All the women live and do their personal businesses at Ajangbandi. The bank visited all their places of domicile and businesses. The women were made to get their spouses and religious leaders to sign and guarantee the loans for them. They were also asked to sign a group agreement that they would be collectively responsible for the default of any member of the group.
The women were thoroughly scrutinized and interviewed on their capacities to repay the loans. The loan committee of the bank found all the women qualified after the appraisal. The sum of N80,000 was then approved as loan for each of them. The women however pleaded with the bank to allow them to be paid through cash as they would be going to market to replenish their stocks. They told the bank that their leader would go to the bank the following morning to collect the cash (N640, 000) on their behalf. The bank accepted without suspecting any sinister motive.
Meanwhile, the group leader had arranged with two armed robbers to storm the bank at the time she would be given the money. The robbers were to collect the cash from the hand of the Bank's Teller (Cashier). This was perfectly done by the robbers who escaped with the N640, 000. The group leader claimed innocent of the whole deal, and denied knowledge of the robbery incident.
Critique
An approved loan should be credited to the account of the customer with the bank. A cheque may equally be issued in favour of the customer.
Alternatively, the customer's account with any commercial bank can be credited through online fund transfer. Under no circumstance should approved loan (no matter how small) be given to a customer in cash.

CASE 29
A newly established Micro Finance Bank at Egbeda, Lagos was approached by Mr. Timothy for a credit facility of N700, 000. Mr. Timothy has a property agency that is located along the same street the Micro Finance Bank is located.
Mr. Timothy submitted some documents (ID cards, Electricity Bill, Vehicle receipt, and land receipt) along with the application he gave to the bank for the loan processing. The bank politely rejected the application of Mr. Timothy on the ground that the amount requested was too much for a new timer with the bank. He was advised to do business with the bank for at least six months before applying for a loan. He was also asked to provide a suitable guarantor acceptable to the bank.
Mr. Timothy got infuriated and requested for all the documents he gave to the bank. One of the loan officers of the bank gave the documents to Mr. Timothy without getting him signed for the receipt of the documents.
Mr. Timothy went back to the bank the following day to demand for the same documents he collected yesterday from the bank. The bank was nonplus, but they had no evidence to prove that Mr. Timothy had collected his documents from them. Mr. Timothy went as far as arresting the managing director of the bank over the alleged missing documents. The bank had to hire a lawyer before they could get out of the matter. The bank ended up spending the sum of N460, 000 before the case eventually ended.
Critique
Every error in banking operations can be very costly, in terms of time and money. The image of the bank may even be affected. Banks should be very professional and meticulous in all their dealings. Prevention, they say, is better than cure. One of the most important assets of a bank is the liquid cash. No matter how big a bank is in terms of fixed assets, its demise can be instantaneous should it run out of cash. Anything that negatively affects the cash flow of a bank should be seriously guided against.
It is very unprofessional for any corporate entity (like a bank) to release sensitive documents (like receipt of a car and landed property) without getting the other party to acknowledge such. This is a clear case of dereliction of duty of professionalism.

CASE 30
K-L Micro Finance Bank Limited started business operations in November 2011 in Ibadan, Oyo state. One of the first customers it got was Chief Papalanto. Chief Papalanto has been into the business of buying and selling of food items like yam, Plantain, and garri for donkey years in Ibadan. First bank was his major bank until K-L Micro Finance Bank was established in a place near Chief Papalanto's office in Ibadan. '
The chief had a very robust relationship with K-L Micro finance Bank. He made most of the staff (especially the credit manager) of the bank his friends .He sold foodstuffs to them at a much reduced price and gave them free sometimes.
Chief Papalanto collected loan. from the bank four times without defaulting. He decided to be dubious in the fifth one he collected in January 2015. Unlike the previous loans he collected in the past, Chief Papalanto cleverly avoided signing the documents for the fifth loan (of N1, 000,000) he collected. He did not even sign the withdrawal slip of the N1, 000,000 cash he collected. It was the credit manager of the bank that helped cash the money for the chief while he was busy chatting with the Managing Director of the bank in his office.
The Chief did not pay anything to liquidate the loan except the N10, 000 he gave as gift to the staff of the bank on the day he collected the loan. He denied1 knowledge of the transactions, that he did not at any time collect N1, 000,000 from the bank in the year 2015. He challenged the bank to produce any document he signed to that effect. The matter has since been a subject of litigation
Critique
Banks should be very careful of their relationships with their customers who may want to take advantage of such relationships. Naturally, honest people can be tempted to be fraudulent when loopholes are opened before them in any system they find themselves, especially when there are financial pressures.
No matter how close a customer is to a bank, all necessary relevant documents pertaining to loan and withdrawals must be signed by the customer. The signature must be the same as the one in his identity card, for a customer may even decide to fake his signature.

CASE 31
Mr. Samuel was into haulage business at Abeokuta. He maintained an account with a Micro Finance Bank at Abeokuta. He was one of the loyal customers of the Bank. He leased motor vehicle each time he had goods to carry for people. Most of his profits went into the lease rentals, which he had to pay each time he rented vehicle. He decided to acquire a vehicle of his own, though he did not have enough savings to finance it. He approached his bank to help him out on this. He was advised by the bank to save N600, 000, thirty percent of the N2, 000,000, he needed for the vehicle.
Mr. Samuel was able to meet up with all the requirements forthe loan. The bank advanced him the loan but without a guarantor. The bank only took custody of the vehicle papers. Mr. Samuel actually bought the vehicle and took a third party insurance against accident.
Mr. Samuel was very faithful to the loan repayment plans. He did this for only one month before he was involved in a fatal motor accident. He did not survive it, and the vehicle was damaged beyond repair. The driver of the other vehicle also died in the accident. His vehicle was also damaged beyond panel beating. The bank was unable to recover this loan, it was written off as bad debt.
Critique
Loans that are for businesses, which are volatile in nature, should be insured by banks. Every transport business is precariously risky. Insurance helps to reduce business risks. Mr. Samuel would have been compelled by the bank to take comprehensive motor vehicle insurance. This would have helped the bank to recover Mr. Samuel's damaged vehicle from the insurance company. Again, the bank would have recovered some amount from the insurance company had the loan of late Mr. Samuel been insured.
CASE 32
1-3 Micro Finance Bank is a Micro Finance Bank that has just been established in the Sango area of Ogun sate. It commenced operations precisely in February 2015. Mr. Adesina was one of the few customers the bank started operations with.
Mr. Adesina worked with a chemical manufacturing company in Sango Ota, where the Micro Finance Bank is located. He had been working with the company for the past three years, before the bank came to locate in that place. He was able to meet up with the requirements for securing a loan of N400, 000 from the bank, except the issue of providing a suitable guarantor. He was able, however to persuade their company's Accountant to sign as a guarantor for him. The bank asked the Accountant to sign the guarantorship on behalf of the company, that the monthly installment repayment of the loan would be deducted from Mr. Adesina's salaries at source. The agreement also provided that Mr. Adesina's company would be responsible for the loan repayment should there be ceasation of Mr. Adesina's appointment at any time before the loan is fully liquated.
Mr. Adesina was granted the loan on 15 March 2015; and he lost his job in a month later. As he was involved in a case of fraud, his appointment was terminated without any benefit paid to him by the company. He was able to pay for only one (out of the twelve) installment before he lost the job.

As Mr. Adesina could not continue with the repayment plan, the bank approached the Accountant to honour the agreement he signed on behalf of his company for the loan of Mr. Adesina. The Accountant informed the M D/CEO so as to get approval for the payment of the loan balance of Mr. Adesina. This got the MD/CEO infuriated. Pronto, the Accountant's appointment was terminated for entering into such an agreement with a bank on behalf of the company without the knowledge of the General Manager or the MD/CEO of the company.
All efforts of the Micro Finance Bank to plead and appease the MD/CEO fell on deaf ears as he refused to be placated in any way. He told the bank that the company would never be involved in the loan matter in any way. Until date, the loan has not been recovered!
Critique
The Micro Finance Bank erred by not involving the management of the company into the whole deal. Only the Accountant of a company can never be regarded as the management of the company. The MD/CEO is in a better position to act on behalf of a company, or other two top management staff (who could be General Manager, Accountant, Personnel Manager, etc). Alternatively, the bank would have allowed only the Accountant guaranteed the loan without involving the company. Both the Accountant and the Micro Finance Bank seriously acted in error.

CASE 33
Mr. V. Adetekun sells provisions at Oshodi, in Lagos. His net worth is about Nl, 000,000. She runs the business with the wife who has three children for him. They also live in Oshodi where they trade.
To increase his working capital, Mr. Adetekun decided to have a relationship with a Micro Finance Bank that is located in Oshodi. After six month of banking with the Micro Finance Bank, he applied for a loan of N200,000. As he was able to meet up with all the conditions of the Micro Finance Bank for lending, the loan was granted to him without delay.
Mr. Adetekun was faithful to the loan repayment plans. He immediately applied for another loan o,f the same amount, having successfully liquidated the first one. He was not lucky to get a guarantor to sign for him this second time. His friend he used as a guarantor to get the first loan refused to be part of the second loan as Mr. Adetekun refused to give him the N20,000 agreed as commission.
Mr. Adetekun however went ahead to forged the signature of the guarantor but could not forge the hand writing when filling the form of the guarantor. As Mr. Adetekun was faithful in the first agreement, the Bank did not bother much about the guarantor's issue this second time.
Mr. Adetekun could not pay back the second loan as he was attending to his wife that was very sick to the point of death. The wife was hospitalized for about five months. Their business suffered severely during this period. This seriously affected his ability to redeem the loan as agreed with the bank.
The bank went to the guarantor to take over the repayment of the loan. The bank presented one of the post dated cheques the guarantor gave to them during the first loan. The guarantor, who was now highly infuriated, sued the bank that he was not a party to the second loan. It was at the court it was discovered that the handwriting on the first form was different from the second one, though the two signatures looked somehow identical. The case was still on at the time of writing this book.
Critique
The consent of a guarantor to a loan should not be in doubt. This consent must never be obtained in absentia. A guarantor should personally fill and sign the guarantor form in the presence of a representative of the bank. The signed form, along with other documents {such as ID card, bank statement, cheque leaves, etcjshould be thoroughly scrutinized for authenticity. Let me repeat this{for emphasis}, appraisal of loan should not be restricted to only the loan applicant, it should cover all parties to the loan, as well as all assets being used to collaterisethe loan.
In the second loan the bank failed to do due diligence on the guarantor.
CASE 34
ABCD Micro Finance Bank limited is a unit Micro Finance Bank located in Ikeja area of Lagos state. It has been in operation since May 2012.The bank has many traders as customers. Mr. Donatus happened to be one of the traders that transact business with the Micro Finance Bank.
Mr. Donatus is into books marketing. He has a lot of primary and secondary schools he sells books to in Lagos. Though his business is located in Ikeja, Mr. Donatus resides with his family at Isheri/in Alimosho area of Lagos State.
To increase his working capital, Mr. Donatus then applied to ABCD Micro Finance Bank to get a loan of N600,000. As he was able to meet up with all the conditions of the bank, the loan was approved for him, though the amount was reduced to N500, 000. The loan was to be paid back for twelve months at three percent interest rate per month, with effect from 30th March, 2014.
As there were so many customers waiting to be attended to by the bank, the loan of Mr. Donatus was not set up and recorded among the loans of the bank. Mr. Donatus was however faithful to his repayment plans, though he was not keeping any of his records concerning the loan. He made all his payments by cash, that were always collected by two different loan recovery officers of the bank.

The two loan recovery officers discovered that Mr. Donatus' loan was not recorded in their office. They decided not to remit Donatus' payments to the bank. Meanwhile, Mr. Donatus somehow smelt the rat and refused to make any further payments, having paid only six installments. He argued with the loan recovery officers that he had finished paying for the twelve installments. He threatened to let the cat out of the bag should the loan recovery officers disturb him again. That ended the matter till today. The bank did not recover a kobo from Mr. Donatus1 loan.
Critique
Weak internal control was what gave rise to this case of loan default. Both the borrower and the recovery officers took advantage of the loopholes in the system. Good recording system is part of internal control measures management should put in place to safeguard Assets of an organization.
Frankly, loan repayment puts pressure on borrowers. Many consider loan repayment as a burden. Thus, anything (legal or illegal) that will help to reduce this burden will be welcome by them. Poor (or lack) of record can make a borrower (or even your staff) to take advantage of you (the lender).
There should be good accounting system that captures all records of loans.
All loans must be properly documented. There should be relevant and adequate records for every loan. These records should include: the names and addresses of the borrowers and his guarantor(s), the principal amount, interest amount, interest rate, monthly/weekly installment repayments, mode and method of repayment, repayment plan, duration of payment, collaterals (if any), and any other relevant information.

SUMMARY OF THE MESSAGE
The warning and advice I am trumpeting to the operators of Micro Finance Banks in this book is summarized here. This is my message, which is my sermon that was prepared from my experience in the field as a Management Consultant on Micro Finance Banking.
Despite all the awful behavior of many borrowers of bank loan, the general professional maxim and the common philosophy remain that: 'there are no bad borrowers, only bad loans'. In other words, delinquent loans are products of poor appraisal of loans. In this way, I am summarizing here below the lessons from the cases studied above to assist us in loans appraisal.
1.                  The business of lending is a very risky venture, and such risks must be managed well if banks must survive. The core business of every Microfinance Bank is to manage risk and provide a return to shareholders in line with the accepted risk profile.
2.                  It is to be noted that Risk Management Systems are essential components of a robust microfinance program. Microfinance Banks' owners should realize and understand that efficient and sound risk management system is fundamental to the viability of their businesses. Management is required to design risk management procedures and policies to Mitigate Risk.
3.                  The Board of Directors of Micro Finance Banks should put enough internal controls in place to help check irregularities and financial malfeasances by fraudulent and incompetent staff who may want to create atmospheres for loan defaults.
4.                  Borrowers constitute part of these risks banks face. Moreover, most of these borrowers are not honest. They are ready to take advantage of any weak system.
5.                  Loan repayment' default can cripple a bank. All banks should develop workable strategies to guide against loan default. Thorough appraisal of loan applications and their applicants is primus inter pars. Appraisal procedures should be put in place, and must be seriously adhered to.
6.                  Proper appraisal of customers is part and parcel of risk management function of a bank. This should not be neglected or ignore in anyway. Every staff of Microfinance Bank should be trained on, and involved in, risk management. The comprehensive appraisal process of a loan should involve the following.
7.                  From the beginning of the loan appraisal, let the terms and sizes of loans be got right. If terms and sizes of loans are right,borrowers can repay. Loan terms should match business cycles of the borrowers. That is why they say, 'there are no bad borrowers, only bad loans'.
8.                   Get and analyze/ scrutinize all reasonable, adequate, reliable and relevant information of the applicant- his background, his family, his business, his guarantor, and his collaterals, etc. The KYC (Know your client) of your customer and his Guarantor is very important.
9.                   Loan processing time for Customers from the blues should be longer, at least three weeks. Appraisal of Loans for new timers to the bank should not be done in a hurry.
10.         Adequate, reliable, and relevant information about the firm and the industry where a staff (customer) works is very important as well. This should be subject to critical analysis.
11.               All documents (ID card, Bank statements, cheques, receipts, etc) from the customers must be well studied, scrutinized, and verified for authenticity and legitimacy.
12.               The customer's places of abode and business/work must be well established beyond all doubts.
13.              Scan and nose around for some information about the credibility of the client. This can be of great help in knowing about the client personally. Is he an armed robber? Is he a difficult person? Is he a legalistic person? Is he a 419er (a dubious person)? Is he an imposter? Is he-a failure in life.? Is he already encumbered with loans'to other banks? Is he under serious financial pressure? There is the need for environmental scanning for information about the client and his guarantor(s).
14.              Only one bank's staff should not be allowed to start and complete loan processing. There should always be a loan committee for loan appraisals.
15.              Loan that cannot be recovered should not be granted in the first place. Are you sure you will be able to collect that loan you are given out? Ask yourself this question, and answer it before you recommend or approve that loan.
16.              Find a way to have total or some element of control over the source of repayment, the income of the borrower. ‘
17.              Sentimental and emotional affinity of any kind should not influence loan appraisals in anyway.
18.              Loans should be given on capacity {ability to pay} not on patronage or emotion. In your appraisal don't be carried away with the client's needs but the ability to repay the loan. Most borrowers are only desperate and concerned with their pressing needs, not minding their ability to repay the loans.
19.              Loans should be matched with the capital {especially working capital}of the applicant's business. Customers should not be tempted with money that is above their capacities. For example, given a credit of N300, 000 to a petty trader with N200, 000 working capital is very wrong. He may engage in over trading that he would not be able to manage; or rather, he may divert it to frivolities that do not have any bearing to his business.
20.              NOTE very strongly that loans are very easy to access by customers of Microfinance Bank, because of their flexible nature of operations. Most customers take advantage of this flexible nature of Microfinance Banks to default in their loan repayment. Caution and thorough appraisal is the way out here.
21.              Bank instrument like post dated cheques should always be demanded by Microfinance Banks from borrowers
or/and their guarantors to further collaterise their loans of higher amount. A dubious customer can easily be prosecuted by the court for dud cheque. Again, post dated cheque can be used to monitor the bank account of a recalcitrant customer. The cheques can be presented when he least expected. He can now be prosecuted if the cheques are dishonoured by his bank. Microfinance Banks can approach the court for their fraudulent customers to be arraigned .for allegedly issuing dud cheques.
22.              Fraudulent customers should not be allowed for a repeat. Try to forget them, but do not forget the experience. Have something to. learn and gain from the experience, and let it form part of your risk management policy. In fact, this is one of the major reasons for this book: documenting the experiences of others for you to learn from. You do not need to be a victim before you take precaution.
23.              There should be good accounting system that captures all records of loans. Good documents are the starting point of any successful business relationship. This requires good, clear, concise definitions of everybody's responsibilities and rights of all parties involved.

24. Example of loan appraisal and recovery processes Pre-Loan Disbursement:
Ø    Promote/market client's products to perspective clients
Ø    Visit and evaluate potential client businesses
Ø    Prepare loan documents for credit committee
Ø    Present loan files to credit committee
Ø    Analyse financial data of client businesses
Ø    Analysis of qualitative data of client businesses and household assets
Ø    Loan committee scrutinizes all documents and makes recommendations
Ø    Application is either disapproved or approved for Loan Disbursement
Ø    Ensure loan approved is properly documented in the system.
Post-Loan Disbursement:
Ø    Conduct monitoring visits to business and households
Ø    Follow up on loan repayment
Ø    Manage loan recovery
Ø    Assess the impact of loan before renewal or repeat.
TRAINING PROGRAMMES
The author is giving comprehensive lectures, in seminars and workshops, on the contents of this book. Declining fortunes of banks are being turned around through these lectures. Distressed Micro Finance Banks are being resuscitated by the author's training programmes. Risks managers of banks are benefitting immensely from his In- house training programmes.
Interested banks can book appointments with him through these lines: 08025538021,07033136711

...THE AUTHOR
Andy Oghenerioja Imedo hails from Isoko in Delta state of Nigeria. He attended the Federal Polytechnic, Kaura Namoda (Zamfara State), and Federal Polytechnic, llaro (Ogun State) where he studied Accountancy. Mr. Imedo also obtained an MBA (Masters of Business
Administration) degree,, in finance & Accounts, from Ambrose AliUniversity, Ekpoma. Mr. Andy Imedo is a member of the Chartered Institute of Bankers of Nigeria (CIBN).
At various times, Andy has had a stint as an Accountant, an Auditor (internal and External) and a lecturer with various establishments in Nigeria. Mr. Imedo is presently into books publishing and Management Consulting in Lagos. Andy, who is a consultant to many Micro Finance Banks and cooperative societies in Nigeria, is the Principal/Managing Partner of Megandi Associates. He helps in the formation and management of Micro Finance Banks and cooperative societies.
Erudite and intellectually endowed, Andy was always the best student in English Language throughout his secondary school days. The prolific writer, Mr. Imedo, has to his credit, other books, and many articles that had been published in the national dailies.
Andy, an ordained minister of God, is happily married with children. He has traveling, reading and writing as his hobbies. He can be contacted online at any time: andimedo@yahoo.com,andrewsimedo@gmail.com, Tel: 08025538021,07033136711.

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