How-to CAS reconciliation folio cross-check

How to reconcile CAS with your individual MF folios

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Reconciling your CAS with individual folio statements annually catches processing errors, missing folios, and (rarely) fraudulent transactions before they compound. It’s also useful for tax-filing accuracy.

Conflict-of-interest disclosure. This guide is published by WebNotes Editorial Team for informational purposes. WebNotes has no commercial relationship with any AMC or platform. No affiliate commission is earned.

Step-by-step procedure

See the procedure infobox above.

Why reconcile

ReasonFrequency
Annual ITR filing accuracyOnce per FY
Detect processing errorsQuarterly
Detect fraudulent transactionsSemi-annual
Portfolio review / rebalancingAnnually
Pre-redemption sanity checkBefore any large transaction

Source priority

SourceAuthority
AMC Statement of AccountAuthoritative for that folio
Joint CAS (CAMS+KFin)Authoritative across folios at those RTAs
Platform dashboardOperational view; can lag
Bank statementAuthoritative for cash flows

For discrepancies, AMC SoA + CAS are the canonical sources; platform views are secondary.

Common reconciliation tasks

TaskApproach
Total folio countCAS index = manual count = AMC count
Total investedSum of subscriptions = ~bank debit total
Current portfolio valueSum of (units × NAV) per folio
YTD capital gainsCAS capital gains summary = AMC capital gains statement
Specific transactionCross-check date, amount, NAV across all sources

Discrepancy patterns

PatternLikely cause
CAS missing a folioPre-PAN folio; mis-linked KYC; not on PAN
AMC has extra folioOld folio not yet visible on CAS
Different NAV in different sourcesCut-off rule application difference
Bank debit but no MF transactionProcessing-stuck; check after T+3
Folio shows as inactiveAll units redeemed; AMC marked folio closed

When to escalate

If reconciliation reveals an unresolved discrepancy:

  • AMC level: contact investor service with folio + transaction reference.
  • RTA level: contact CAMS or KFin investor service.
  • SEBI level: file SCORES complaint if unresolved.

Most discrepancies are processing delays; resolve in 1-2 working days.

See also

External references

References

  1. SEBI (Mutual Funds) Regulations, 1996.
  2. AMFI Best Practice Guidelines on investor statements.
  3. SEBI Master Circular for Mutual Funds.

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Conflicts of interest
WebNotes is independent. No relationship with any broker, registrar or bank named in this article.