Commercial Bank Examination Procedures

The examination programs focus on an entity's overall financial health, management practices, information technology risks, and compliance with state and federal laws.

#1 Examination Planning

• Pre-Examination Scoping Request List
• Officers’ Questionnaire
• Examination Request List
• Examination Request List for Bank Holding Company
• Examination Request List – Expanded BSA/AML

#2 Allowance for Credit Losses

#3 Audit

#4 Liquidity / Borrowed Funds

#5 Capital Accounts and Dividends

#6 Cash, Collections, and Deposits

#9 Earnings

#10 Funds Management

#11 Bank Owned Life Insurance

#12 Interbank Liabilities

#13 Investment Securities

#14 Loans and Leases
Worksheets:

• LWS #1  Asset Based Lending
• LWS #2  Indirect Lending
• LWS #3 -Floor Plan Inventory Financing
• LWS #4  Real Estate Lending
• LWS #5  Highly Leveraged Transactions and Leveraged Buy-Outs
• LWS #6  Agricultural Lending
• LWS #7  Oil and Gas Lending
• LWS #8  Consumer Installment and Credit Card Loans
• LWS #9  Letters of Credit
• LWS #10  Home Equity Lending
• LWS #11  Nontraditional and Subprime Mortgage Lending

#15 Loan Review

#16 Management

#17 Other Assets and Other Liabilities

#19 Other Real Estate Owned

#20 Overdrafts and Kite Suspect

#21 Premises and Equipment

#22 Related Organizations

#23 Retail Sale of Nondeposit Investment Products

#24 Temporary Mortgage Purchase Programs

#27 Other Supervisory Issues

#28 Bank Secrecy Act /  Anti-Money Laundering