MIS Reports
Topics
 Objectives
 Introduction
 Importance
of management information
system
(MIS) in microfinance (MF)
 MF
Loan Monitoring Reports
2
Objectives

At the end of this module, the participants shall be aware
of the benefits of having a good MIS for their institution’s
microfinance activities.

The participants will be familiar with the various reports
used for monitoring MF activities.
3
Why is MIS important to microfinance?

The MIS of an institution includes all the systems used
for generating the information that guide management in
its decisions and actions.

MIS can be seen as a map of the activities that are
carried out by the microfinance institutions (MFI).

MIS monitors the operations and provides reports that
reflect information which management considers the
most significant to track.

All levels of the institutions, from top management and
down, as well as funding organizations and regulators,
rely on reports produced by the MIS to give an accurate
picture of what is happening in the MFI.
4
Why is MIS important to microfinance?
(cont’d)

Methods, staffing, and even financing are
frequently not proving to be critical constraints to
growth. Rather, the ability to track status of its
portfolio in a timely and accurate manner is often
the most pressing need.

In many cases, the difference between success
and failure of the lending and savings operations
of MFIs can mostly be attributed to the reliability
of the systems tracking this information.
5
Why is MIS important to microfinance?
(cont’d)

Good information systems can:
Improve the work of field staff, enabling them to
better monitor their portfolios and provide better
service to an increasing number of clients.

Enable supervisors to better monitor their areas of
responsibility, pinpointing priority areas that most
require attention.

Help senior management to better plan the work of the
entire organization and make well informed strategic
decisions by regularly monitoring the health of the
institution through a set of well-chosen reports and
indicators.
6
MF Savings and Loan Monitoring Reports
•
•
•
•
•
•
•
•
•
•
•
Listing of Loans
Collection Due Report
Delinquency Report
Portfolio at Risk Report
Interest Collected by Microfinance Unit
Performance Report by AO
Microfinance Monthly Report
Client Status Report
PAR by Aging and Business Activity
PAR by Loans Disbursed and Business Activity
Loan Profile by Gender
7
MF Savings and Loan Monitoring Reports
•
Indicates loan
portfolio data
and quality
•
•
•
•
Indicates
revenue,
growth and
performance.
Analyzes
quality based
on client,
business and
characteristics..
•
•
•
•
•
•
Listing of Loans
Collection Due Report
Delinquency Report
Portfolio at Risk Report
Interest Collected by the MFU
Performance Report by AO
Microfinance Monthly Report
Client Status Report
PAR by Aging and Business Activity
PAR by Loans Disbursed and
Business Activity
Loans Profile by Gender
8
Listing of Loans Report

Lists all active loans

Shows basic information of each active loan (name of
borrower, loan acct. #, date of disbursement, maturity
date, amount disbursed, loan balance, amortization
amount)

Shows loan amount overdue, portfolio at risk, and hold out
balance

Identifies what loan cycle the borrower is in

Frequency: Usually monthly, but can be generated anytime

Grouped according to account officers assigned and sorted
by names of borrowers

Users: Branch Manager, MFU Supervisor, AO
9
Collection Due Report

Lists loan accounts falling due on a specified period

Shows the name of borrowers with amortization due for the
period, the amount due (total amount and amount of
specific items, including payments for principal, interest,
other charges and savings), and the amount overdue.

Frequency: Usually daily or weekly

Grouped according to account officers assigned and sorted
by names of borrowers

Enables account officers assigned to identify which accounts
are to be collected within the specified period

Users: MFU Supervisor, AOs, Loans Bookkeeper
10
Delinquency Report

Lists delinquent accounts as of date of printing

Exception report

Shows portfolio at risk, total amount due, # of loan
installments missed, # of days overdue, holdout balance,
and exposed amount

Grouped according to account officers assigned and sorted
by the names of borrowers

Frequency: Must be daily

Users: Branch Manager, Supervisor, AO, RBAP/MABS
11
Portfolio At Risk (PAR) Report

Primary report that indicates the quality of the loan
portfolio of the MFU

An aging report that shows the overdue amount and
portfolio at risk

Also shows the total number of outstanding borrowers,
the corresponding outstanding loan balance and their
percentages

Estimates the PAR ratio

Frequency: Must be generated at least once a week, but
can be printed anytime

Users: Top Management, Branch Manager, MFU
Supervisor, RBAP/MABS
12
Interest and Fees Collected from the MFU

Summary of interest and other charges collected
within the specified date range, grouped by account
officer

Shows the income generated by each AO and
the microfinance unit of the branch as a whole

Frequency: Usually at the end of the month, but
can be generated anytime

Users: Top Management, Branch Manager, MFU
Supervisor
13
Performance Report By AO

Shows the performance of each AO and the microfinance
unit of the branch as a whole

Comes handy if the bank has an existing incentive scheme

Summarized by (according to) account officer

AO performance indicators include:
- # of loans, new and repeat
- amount disbursed and revenue generated
- overdue amount and portfolio at risk

Frequency : Usually at the end of the month, but can be
generated anytime

Users: Top Management, Branch Manager, MFU Supervisor,
AOs
14
Microfinance Monthly Report

Compares the results of current month’s operations vs.
those of previous months

Compares the performance of the microfinance product
vs. other products of the branch

Shows comparative figures (loans, deposits, and financial
income) between two succeeding periods

Shows all loan accounts with outstanding balance

Frequency : Usually monthly

Users: Top Management, Branch Managers, MF
Supervisor, RBAP/MABS
15
Client Status Report
• Shows the credit history of the borrower (# of loans
availed, loan amounts, # of payments missed, # days
late, % of installments paid on time, status of current
loan)
• Useful when evaluating an application for a repeat loan,
or when determining what action to take against a
delinquent borrower
• Divided into two parts
- First: shows client’s repayment performance on
previous loans
- Second: shows client’s repayment performance on
his/her current loan
• Frequency : As needed
• Users: Branch Manager, Supervisor, AO
16
Other PAR Reports
PAR by Age and by Business Activity
• Analyzes repayment performance by type of business or
economic activity
• Shows the number of delinquent loans by age and by business
activity
• Useful when analyzing patterns or trends in loan delinquency
- Is delinquency seen only in certain types of business or,
across all types of business?
- Which business type has the most serious delinquency
problem?
• Guides the MFU on what sort of business activities to market
to and what businesses to avoid
• Frequency : Usually at the end of the month, but can be
generated anytime
• Users: Branch Manager, Supervisor, AO
17
Other PAR Reports
PAR by Loan Amount and by Business Activity
• Shows the number of delinquent loans by loan size and
by type of business
• Determines performance of borrowers by loan size
• Useful when analyzing which business type and what
loan amount/cycle appear to have the most serious
delinquency problems
• Frequency : Usually at the end of the month, but can be
generated anytime
• Users: Manager, Supervisor, AO
18
Loan Profile by Gender
• Summarizes profile of borrowers by gender
• Compares repayment performance of men vs. women
borrowers
• Determines whether gender is a significant factor in
repayment behavior
• Funding sources may want data on the bank’s outreach
to women
• Frequency : Usually at the end of the month, but can be
generated anytime
• Users: Managers, Supervisors, funding agencies
19
Comparison Across Reports
REPORT TITLE
#
Accounts
O/Balance
Amount
O/Due
PAR
PAR%
Listing of Loans








Delinquency
Report
PAR Report





MABS Monthly





Performance
Report




PAR by Aging




PAR by Loans
Disbursed




Loan Profile by
Gender




Interest
Collected

20
Comparison Across Reports
Report Title
OLP Beg
OLP End
Total
Revenue
Yield%
Interest Collected




MABS Monthly




Performance
Report

Listing of Loans
Delinquency
Report
PAR Report

PAR by Aging
PAR by Loans
Disbursed
Loan Profile by
Gender
21