Introductory BSA/AML Examiner School, Providence, RI

Introductory BSA/AML Examiner School Providence, Rhode Island May 20 - 24, 2019

Attendees Delaware Office of the State Bank Commissioner Janna Emory

janna.emory@state.de.us

302-739-4235

Indiana Department of Financial Institutions Gage Russell

grussell@dfi.in.gov tshearer@dfi.in.gov

317-232-3955 317-232-3955

Tyler Shearer

Michigan Department of Insurance and Financial Services Lisa Leinberger

leinbergerl@michigan.gov

517-284-8834

Nebraska Department of Banking and Finance Kammeron Mills

kammeron.mills@nebraska.gov elijah.vosler@nebraska.gov

402-471-2171 402-209-0068

Elijah Vosler

New Mexico Financial Institutions Division Margaret DuCharme

margaret.ducharme@state.nm.us

505-476-4631 505-476-4507

Michael Saiz

michael.saiz@state.nm.us

New York State Department of Financial Services Cindy Gorenstein

cindy.gorenstein@dfs.ny.gov brian.josephson@dfs.ny.gov szymon.woronowicz@dfs.ny.gov

212-837-7317 212-709-7724 212-709-7196

Brian Josephson

Szymon Woronowicz

Texas Department of Banking Michael Ebie

michael.ebie@dob.texas.gov

512-475-1300

Instructors Arkansas State Bank Department Jack Powell

jpowell@banking.state.ar.us

501-683-1115

Vermont Department of Financial Regulation Amy Richardson

amy.richardson@vermont.gov

802-828-0526

CSBS Education Foundation Staff Kim Chancy

kchancy@csbs.org

202-802-9554

BSA/AML Examiner School Providence, Rhode Island May 20 – 24, 2019

Monday, May 20, 2019 8:30 AM

Opening Remarks and Course Discussion Amy Richardson and Jack Powell

Review of Pre-Course Material Jack Powell and Amy Richardson

9:00 AM

Break

9:45 AM 10:00 AM

BSA Regulations and History Amy Richardson and Jack Powell This module will provide the initial history and background of the Bank Secrecy Act regulations as it pertains to financial institutions.

Lunch

11:45 AM 1:00 PM

FFIEC BSA/AML Examination Manual Jack Powell

This section will provide an overview of the FFIEC BSA/AML Examination Manual, which provides guidance to examiners for carrying out BSA/AML and Office of Foreign Assets Control (OFAC) examinations. FinCEN Database and Download Amy Richardson This module will provide an overview of the FinCEN database and its use in BSA/AML examinations.

2:00 PM

Break

2:45 PM 3:00 PM

BSA Examination Planning Jack Powell

This section will provide guidance and utilize a case study to assist in preparing for an examination through effectively scoping and planning a BSA examination.

Wrap-Up Session Amy Richardson and Jack Powell

4:00 PM

Adjourn

4:30 PM

Tuesday, May 21, 2019 8:30 AM

Review of Day 1 Material Jack Powell and Amy Richardson

Risk Assessment Amy Richardson and Jack Powell

9:00 AM

Develop an understanding of the risk assessment implemented and utilized to determine the bank risk profile. The case study performed throughout the course will begin with the development of an initial risk assessment utilizing the bank risk profile, an analysis of bank activity, and the review of a prior examination report. The case study will then be built upon in the following sessions throughout the course.

Break

10:15 AM 10:30 AM 11:45 AM 1:00 PM

Risk Assessment Continued

Lunch

Core BSA Exam Procedures Amy Richardson and Jack Powell

This module will provide an understanding of the core BSA exam procedures, including examples, of the following areas: Customer Identification Program; Customer Due Diligence; Suspicious Activity Reporting; Currency Transaction Reporting & Exemptions; Information Sharing; Monetary Instruments Recordkeeping; Funds Transfers Recordkeeping; and OFAC.

Break

2:15 PM 2:30 PM 4:00 PM

Core BSA Exam Procedures Continued Wrap-Up Session Amy Richardson and Jack Powell

Adjourn

4:30 PM

Wednesday, May 22, 2019 8:30 AM

Review of Day 2 Material Jack Powell and Amy Richardson Core BSA Exam Procedures Continued

9:00 AM 10:15 AM 10:30 AM

Break

OFAC – Beyond the Bank Customers A guest speaker from OFAC will discuss current developments and advisories issued.

Lunch

11:45 AM 1:00 PM

BSA/AML Compliance Program Structures (Enterprise-Wide Compliance) Jack Powell and Amy Richardson In this module, we will assess the organization's enterprise-wide program for BSA/AML compliance through holding company or lead institution. This will include the risk associated with subsidiaries and affiliates Beneficial Ownership (trusts, lawyers, property managers).

Break

2:15 PM

BSA/AML Compliance Program Structures (Enterprise-Wide Compliance) Moderated Monitoring Companies Panel In this section, the instructors will moderate a panel of representatives from automated monitoring system companies.

2:30 PM 3:00 PM

Wrap-Up Session Amy Richardson and Jack Powell

4:00 PM

Adjourn

4:30 PM

Thursday, May 23, 2019 8:30 AM

Review of Day 3 Material Jack Powell and Amy Richardson

Automated Monitoring Systems Amy Richardson and Jack Powell This section will discuss the examination implications of BSA/AML automated monitoring systems.

9:00 AM

Break

10:00 AM

Case Study - Automated Monitoring Filters Amy Richardson

10:15 AM

Examination Results Jack Powell This is the section where the class will go over the examination results and recommendations.

10:45 AM

Lunch

11:45 AM 1:00 PM

Money Transmitters and Prepaid Access Cards Amy Richardson

An overview of the money transmission industry, including the types of business models utilized. Additional discussion will be on how banks perform due diligence on Money Transmitter accounts on an ongoing basis. This module will also discuss the different types of prepaid access devices, how the prepaid market is structured and regulatory updates. Risks and mitigates for prepaid access devices will also be reviewed.

Break

2:00 PM 2:15 PM

BSA Exam Findings Exercise Amy Richardson

Emerging Issues Amy Richardson This module will discuss emerging products and services. Risks and mitigates will also be reviewed.

3:15 PM

Wrap-Up Session Amy Richardson

4:00 PM

Adjourn

4:30 PM

Friday, May 24, 2019 8:30 AM

Assessment of Learning Objectives Amy Richardson This section will include a written knowledge check of this course’s learning objectives from the week that will be shared with your agency. Insights from Homeland Security Insights into how law enforcement uses the information banks send in and examples of enforcement actions that have stemmed from BSA reporting requirements.

9:00 AM

Break

10:30 AM 10:45 AM

Wrap-Up Session Amy Richardson

Adjourn

11:00 AM

The USA PATRIOT Act and Bank Secrecy Act (BSA)

Objective

• Define Money Laundering

• Overview of USA PATRIOT Act requirements

• Overview of Bank Secrecy Act requirements

Money Laundering Overview

• What is money laundering?

• What are the steps that comprise money laundering?

Money Laundering

Manafort & Gates Grand Jury Indictment October 2017 MANAFORT And Wiring Of Money From Offshore Accounts Into The United States • 15. In order to use the money in the offshore nominee accounts of the entities without paying taxes on it, MANAFORT and GATES caused millions of dollars in wire transfers from these accounts to be made for goods, services, and real estate. They did not report these transfers as income to DMP, DMI, or MANAFORT. • 16. From 2008 to 2014, MANAFORT caused the following wires, totaling over $12,000,000, to be sent to the vendors listed below for personal items. MANAFORT did not pay taxes on this income, which was used to make the purchases.

BSA and the USA PATRIOTAct

• The Bank Secrecy Act (BSA)

• The USA PATRIOT Act: Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism

Currency Transaction Reports (CTRs)

Who must file CTRs?

Currency Transaction Reports (CTRs)

Financial institutions are:

• Banks • Credit Unions

• A commercial bank or trust • Broker or dealer in securities • Money Services Businesses • Mutual Funds

Currency Transaction Reports (CTRs)

CTR requirements • CTRs are required to be completed for each deposit, withdrawal or exchange of currency , or a physical transfer of currency of more than $10,000. • Currency is coin and paper money of the United States or any other country, which is circulated and customarily accepted as money. • Physical transfer of currency does not include a transfer of funds by means of a bank check, bank draft, traveler’s check or wire transfer

Currency Transaction Reports (CTRs)

Aggregation required if the Financial Institution has knowledge:

• They are by or on behalf of the same person.

• If Cash In or Cash Out total more than $10k in one business day.

CTRs Example

Example:

A person deposits $11,000 in currency to his savings account and withdraws $3,000 in currency from his checking account.

How should the CTR be filed?

CTRs Example

Example:

A person deposits $6,000 in currency to his savings account and withdraws $7,000 in currency from his checking account. Further, he presents $5,000 in currency to be exchanged for the equivalent in Euro’s.

How should the CTR be filed?

CTRs timeframes

• A CTR must be filed within 15 calendar days after the date of the transaction

• A copy of the filed CTR must be retained for 5 years from the date of the report.

CTR Exemptions

• Two types of exemptions

• Phase I (Banks, government agencies, companies listed on the stock exchange, etc.)

• Phase II (Non-listed businesses or payroll customer)

CTR Exemptions

Phase I • Designation of Exempt Person (DOEP) report

Phase I Annual Review • Information supporting certain designation of exemption must be reviewed and verified by the bank for at least once per year.

CTR Exemptions

Phase II • Qualifies for exemption:

• Non-Listed Business or • Payroll Customer • Requirements for Exemption of Non-listed Businesses:

• Has maintained a transaction account the bank for at least 2 months or prior to the passing of the 2 months time on a risk-based analysis. • Frequently engages in currency transactions over $10,000 • Incorporated/organized under the laws of U.S. or registered/eligible to do business in U.S.

CTR Exemptions

Ineligible businesses for Phase II Exemption: • Serving as or as an agent of a financial institution • Purchasing or selling vehicles of any kind • Practicing law, accounting, or medicine. • Auctioning of goods. • Chartering or operation of ships, buses, or aircraft.

• Operating a pawn brokerage. • Engaging in gaming of any kind • Engaging in investment advisory or banking services. • Operating a real estate brokerage. • Operating in title insurance activities and real estate closings. • Engaging in trade union activities.

CTR Exemptions

Phase II • Designation of Exempt Person (DOEP) report

Phase II Annual Review • Information supporting designation must be reviewed and verified at least once per year

CTR Exemptions

Safe Harbor for Failure to File CTRs

Suspicious Activity Monitoring

• SARs are the cornerstone of the BSA reporting system. • Allows the U.S. to utilize financial information to combat terrorism, money laundering and financial crimes (follow the money). • SAR content is critical to the effectiveness of the SAR reporting system.

Information Sharing

Information Sharing With Regulatory Agencies and Law Enforcement Agencies

Section 314a

Information Sharing

Information Sharing Among

Financial Institutions

Section 314b

USA PATRIOT Act

Section 326

• Customer Identification Programs (CIPs).

– Prescribes regulations establishing minimum standards for financial institutions and their customers regarding the identity of a customer that shall apply with the opening of an account at the financial institution

USA PATRIOT Act Section 352

Development and implementation of an Anti-Money Laundering Compliance Program by all financial institutions that includes:

• The development of internal policies, procedures and controls; • The designation of an Anti-Money Laundering Compliance Officer • An ongoing employee training program; and • An independent audit function to test the program initially and on an ongoing basis • May 11, 2018 Beneficial Ownership

Customer Due Diligence Rule • May 11, 2016 Customer Due Diligence Requirements for Financial Institutions • Compliance by May 11, 2018 • Not Retroactive

Key Elements of New CDD Rule CDD consists of a minimum of four elements: • Identifying & Verifying the Identity of Customers • Identifying & Verifying Identify of Beneficial Owners of Legal Entity Customers • Understanding Nature & Purpose of Customer Relationship • Conducting Ongoing Monitoring to Maintain & Update Customer Information & to Identify & Report Suspicious Transactions

Beneficial Owners

• Each individual who owns 25 percent or more of the equity interests in a legal entity customer and one individual who exercises significant managerial control over the legal entity customer. • Legal entity customers include corporations, limited liability companies, and partnerships or other similar business entities, but not trusts. • Required to go all the way up the chain to a natural person. • No requirement to pierce underlying customers in intermediated accounts. • Standard beneficial ownership certification form option. • Verification of identity, not beneficial owner status. • Preserving a risk-based approach – the rule as a floor not a ceiling.

Non-Compliance Risks

• Reputational Risk

• Operational Risk

• Capital Risk

• Civil and Criminal Risk

CERTIFICATION OF BENEFICIAL OWNER(S)

Persons opening an account on behalf of a legal entity must provide the following information:

a. Name and Title of Natural Person Opening Account:

b. Name and Address of Legal Entity for Which the Account is Being Opened:

c. The following information for each individual, if any, who directly or indirectly, through any contract, arrangement, understanding, relationship or otherwise, owns 25 percent or more of the equity interests of the legal entity listed above: ( If no individual meets this definition, please write “Not Applicable.”)

For Foreign Persons : Passport Number and Country of Issuance, or other similar ID Number*

NAME

DATE OF BIRTH

ADDRESS

For US Persons: Social Security Number

d. The following information for one individual with significant responsibility for managing the legal entity listed above, such as: ▪ An executive officer or senior manager (e.g., Chief Executive Officer, Chief Financial Officer, Chief Operating Officer, Managing Member, General Partner, President, Vice President, Treasurer); or ▪ Any other individual who regularly performs similar functions. (If appropriate, an individual listed under section (c) above may also be listed in this section (d)).

For Foreign Persons : Passport Number and Country of Issuance, or other similar ID Number

NAME

DATE OF BIRTH

ADDRESS

For US Persons: Social Security Number

I, ( name of natural person opening account ), hereby certify, to the best of my knowledge, that the information provided above is complete and correct.

Signature: Date:

*In lieu of a passport number, foreign persons may also provide an alien identification card number, or number and country of issuance of any other government-issued document evidencing nationality or residence and bearing a photograph or similar safeguard

Sample Check List for Customer Due Diligence and Beneficial Ownership Rule Implementation Check List This is only a sample; individual institutions may differ depending on their size and risk profile.

Category

Tasks

Details/Comments

Projected Completion Date

Responsible Party

Policies BSA Policy OFAC Policy CIP/New Acct Opening Policies Other Procedures New Acct Opening Procedures

Update CTR aggregation procedures Update OFAC scanning procedures Update suspicious activity monitoring procedures Other

Forms

Signature Card

Certification Form New Account Worksheets Other

Onboarding Processes

What will you collect

What will be entered at onboarding OFAC scanning Are sufficient name lines available to enter beneficial ownership info? Beneficial Ownership Information and CIP Relationship Code Updates Data feed changes for data from Host to AML systems Changes to CTR aggregations systems Changes to structuring aggregation Ability to collect additional CDD information Ability to collect expected activity Create reports of accts whose activity differs from expected Train branch personnel Train central operations Train BSA dept. Train any other departments as necessary Other Other

System Changes

Training

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BSA/AML Exam Manual

• Includes an overview of: ➢ BSA/AML compliance program requirements, ➢ Risks and risk management expectations, ➢ Industry sound practices, and ➢ Examination procedures • Allows Examiners to create an exam scope that fits the risk profile of the institution. • Collaborative effort of federal and state banking agencies.

BSA/AML Exam Manual

• Manual structure ➢ Introduction. ➢ Core Examination Overview and Procedures for Assessing the BSA/AML Compliance Program. ➢ Core Examination Overview and Procedures for Regulatory Requirements and Related Topics.

BSA/AML Exam Manual

BSA/AML Exam Manual

• Manual structure (continued) ➢ Expanded Examination Overview and

Procedures for Consolidated and Other Types of BSA/AML Compliance Program Structures.

➢ Expanded Examination Overview and Procedures for Products and Services. ➢ Expanded Examination Overview and Procedures for Persons and Entities. ➢ Appendixes.

BSA/AML Exam Manual

BSA/AML Exam Manual

BSA/AML Exam Manual

BSA/AML Exam Manual

BSA/AML Exam Manual

Exam Manual Exercise

Bank Secrecy Act/Anti‐Money Laundering Examination Manual  Federal Financial Institutions Examination Council  2014 

1) At a minimum, examiners should use what four examination procedures to ensure that the bank has an adequate BSA/AML compliance program commensurate with its risk profile:

1. ____________________________________________________ 2. ____________________________________________________ 3. ____________________________________________________ 4. ____________________________________________________

2) Appendix ______ includes the links to all the regulatory reference websites and provides a list of manuals and handbooks relating to BSA/AML.

3) Page 142 is the start of the __________________________________ overview.

4) What page would you turn to if you wanted to know the Examination procedures for reviewing Customer Identification Program? _________ 5) Examination procedures for Remote Deposit Capturecan be found in this section of the manual? ____________________ 6) The FATF is the acronym for the international organization? __________________________ ______________________ 7) Describe one “Red Flag” for Privately Owned ATMs. ___________________________________________________________________________ ___________________________________________________________________________ 8) List one item asked for in the Entry Letter in the Currency Transaction Reporting Section. ___________________________________________________________________________ 9) What is the first step in reviewing Currency Transaction Reporting Exemptions? ___________________________________________________________________________ 10) The footnote regarding geographic location in the Risk Assessment section references what website to find Countries identified as supporting international terrorism under section 6(j) of the Export Administration Act of 1979? ________________________________

The FinCEN Database

More than a list of CTRs and SARs

Housekeeping

• Memorandum of Understanding with FinCEN

• Who has FinCEN access in your organization?

• Confidentiality

Agenda

Objective: Review the tools provided by the FinCEN database and incorporate them into exam planning.

• The FinCEN Knowledge Library

• User Reports

• FinCEN Query

The FinCEN Portal

The FinCEN Knowledge Library

Knowledge Library

Available on FinCEN’s website

FinCEN Reports

FinCEN User Reports

FinCEN Query

FinCEN Query

• Most commonly used by regulators to identify SARs and CTRs filed by an institution.

• Can be used to search an individual.

• Identify the person in your organization who has access to the database.

• To request a database search you should provide the TIN of the institution and the time frame of the search.

Basic Search by Filing Institution - Results

BigMoneyBank

CUTLER/JAY

BigMoneyBank

GRASU/HRONISS

BigMoneyBank

FORTE/MATT

BigMoneyBank

MARIANI/MARC

ALLEN/JARED

BigMoneyBank

BENNETT/M

BigMoneyBank

GOULD/ROBBIE

BigMoneyBank

JEFFREY/ALSHON

BigMoneyBank

LONG/KYLE

BigMoneyBank

ROLLE/ANTREL

BigMoneyBank

BigMoneyBank

ROYAL/EDDIE . FALES/DAVID

BigMoneyBank

BUSHROD/J

BigMoneyBank

BSA ID

SOURCE IS 

TRANSACTION  DATE

TRANSACTION  TO DATE

FILING DATE FILING INSTITUTION  NAME

FILING  INSTITUTION EIN

FILING INSTITUTION  STATE

NUMBER OF  SUBJECTS

SUBJECT NAME

SUBJECT STATE

TRANSACTION  AMOUNT

TOTAL  CASH IN

TOTAL  CASH OUT

TYPE OF  FILING

CALCULATED  SCORE

AMENDMENT

310000874343XX BSAR NO

6/8/2017

6/16/2017 BANK OF ANYTOWN 3010XXXX

Vermont

1

SMITH/Robert/F

New York, New York,  New York

500000

60.74

310000843512XX BSAR NO

3/3/2017

3/4/2017

4/25/2017 BANK OF ANYTOWN 3010XXXX

Vermont

1

MORSE/Stephen/F

Vermont

10150

60.74

11645

60.64

310000832836XX BSAR NO

8/25/2017 8/28/2017

4/6/2018 BANK OF ANYTOWN 3010XXXX

Vermont

3

GEAR/Edward/M/III, SMITH/Raymond, CYR/Donnell

Massachusetts,  Massachusetts, North  Carolina

310001021157XX BSAR NO

2/13/2018 2/16/2018

3/21/2018 BANK OF ANYTOWN 3010XXXX

Vermont

1

Stephen/MORSE/F

Vermont

10400

60.57

310001039571XX BSAR NO

1/24/2018 4/3/2018

4/18/2018 BANK OF ANYTOWN 3010XXXX

Vermont

2

GEAR/Richard/L, BEER/Nancy/K

Vermont, Vermont

36000

60.54

310001058476XX BSAR NO

2/3/2018

5/1/2018

5/23/2018 BANK OF ANYTOWN 3010XXXX

Vermont

1

HUSBAND/Neil

Vermont

380000

60.54

310000908065XX BSAR NO

7/22/2017 7/26/2017

8/9/2017 BANK OF ANYTOWN 3010XXXX

Vermont

1

SYSTEM/Irina

New Hampshire

19000

60.48

310000846041XX BSAR NO

4/20/2017 4/26/2017

4/27/2017 BANK OF ANYTOWN 3010XXXX

Vermont

1

ROGERS/Tracy/L

Vermont

9731

60.47

310001096565XX BSAR NO

6/22/2017 7/6/2017

8/1/2017 BANK OF ANYTOWN 3010XXXX

Vermont

3

SMITH/Gary/L, SMITH/Denise/B, ROGERS/Barry

Vermont, Vermont,  British Columbia

13777

60.45

310001039551XX BSAR NO

3/2/2018

3/9/2018

4/18/2018 BANK OF ANYTOWN 3010XXXX

Vermont

1

WYMAN‐KING/Margaret/W

Vermont

15000

60.44

310001058476XX BSAR NO

11/7/2017 4/28/2018

5/23/2018 BANK OF ANYTOWN 3010XXXX

Vermont

1

DIEGO/Janet

Vermont

158000

60.44

310001116583XX BSAR NO

3/28/2018 4/23/2018

5/6/2018 BANK OF ANYTOWN 3010XXXX

Vermont

1

PRINCE/David/O

Vermont

9065

58.28

310001021157XX BSAR NO

2/3/2018

2/27/2018

3/21/2018 BANK OF ANYTOWN 3010XXXX

Vermont

1

HUSBAND/Neil

Vermont

280000

58.28

310001116594XX BSAR NO

8/22/2017 8/24/2017

9/6/2017 BANK OF ANYTOWN 3010XXXX

Vermont

3

OSTRITCH/John, BEAGLE/Jack, CATS/Francisco/G

New Jersey, New York 6633

58.24

310001116594XX BSAR NO

8/21/2017 8/21/2017

9/6/2017 BANK OF ANYTOWN 3010XXXX

Vermont

1

DOGMAN/Gerald/F

Vermont

13000

58.24

310001116594XX BSAR NO

7/1/2017

9/6/2017 BANK OF ANYTOWN 3010XXXX

Vermont

1

COLT/Sandra/L

Vermont, Vermont

56000

58.2

310000940620XX BSAR NO

9/9/2017

9/27/2017

10/12/2017 BANK OF ANYTOWN 3010XXXX

Maine

2

WHYNOT/Brent/A, WHYNOT Auto,  Inc.

Maine, Maine

39928

39.59

310000858501XX BSAR NO

3/11/2017 4/26/2017

5/20/2017 BANK OF ANYTOWN 3010XXXX

Maine

3

ARMADILLO/Natalie, RHINO/Carrie/N, ARDVARK/Derrick

Tennessee

5950

39.36

BSA ID

SOURCE ISAMENDMENT TRANSACTION  DATE

TRANSACTION  TODATE

FILINGDATE FILING INSTITUTIONNAME FILING INSTITUTION  EIN

FILING INSTITUTION  STATE

NUMBEROF  SUBJECTS

SUBJECTNAME

SUBJECTSTATE TRANSACTION  AMOUNT

TOTAL  CASH IN

TOTALCASH  OUT

SUSPICIOUSACTIVITY  TYPE

CUMULATIVE  DOLLARAMT

CALCULATED  SCORE

31000062974114 BCTR NO 31000063365741 DOEP NO 31000063365766 DOEP NO 31000063461640 BCTR NO

3/18/2015 3/17/2015 3/17/2015 3/20/2015

3/19/2015 FunnyFarmFIRSTBANK 3/23/2015 FunnyFarmFIRSTBANK 3/23/2015 FunnyFarmFIRSTBANK 3/24/2015 FunnyFarmFIRSTBANK

203195377 203195377 203195377 203195377

California California California California

1 1 1 2

BULLDOGFOUNDATION

California California California California,  California California,  California California California,  California California California,  California California,  California California California California California California,  California California,  California California,  California California,  California California,  California California,  California California,  California California,  California California,  California California,  California California,  California California,  California California California,  California California,  California California,  California California,  California California California,  California California California,  California California,  California California California,  California California,  California California,  California California,  California California,  California California,  California California,  California California,  California California,  California California,  California California,  California California,  California California,  California California

14812

96.19

WESTWOOD'SBBQ

JKY INVESTMENTGROUP LLC

LOPEZ/GEORGE,COUNTRYSIDEBUILDING

11919

96.21

31000063461796 BCTR NO

3/20/2015

3/24/2015 FunnyFarmFIRSTBANK

203195377

California

2

ACCEPTANCECO,ATKINS/SAMMY

10484

96.19

31000063851820 BCTR NO 31000063851822 BCTR NO 31000063852015 BCTR NO 31000063852016 BCTR NO

3/30/2015 3/26/2015 3/26/2015 3/27/2015

3/31/2015 FunnyFarmFIRSTBANK 3/31/2015 FunnyFarmFIRSTBANK 3/31/2015 FunnyFarmFIRSTBANK 3/31/2015 FunnyFarmFIRSTBANK

203195377 203195377 203195377 203195377

California California California California

1 2 1 2

BULLDOGFOUNDATION

33076 10671

96.2

LOPEZ/GEORGE,COUNTRYSIDEBUILDING

96.21

NGUYEN/JACK

14990

96.21 96.23

SHAVER/DIANNA,PATIOGARDENS INC

15924

31000064290078 BCTR NO

4/7/2015

4/8/2015 FunnyFarmFIRSTBANK

203195377

California

2

LOPEZ/GEORGE,COUNTRYSIDEBUILDING

10843

96.21

31000064296503 BCTR NO 31000064466271 BCTR NO 31000064647799 BCTR NO 31000064733442 BCTR NO 31000065048338 BCTR NO

4/7/2015 4/9/2015 3/27/2015 4/14/2015 4/20/2015

4/8/2015 FunnyFarmFIRSTBANK 4/10/2015 FunnyFarmFIRSTBANK 4/14/2015 FunnyFarmFIRSTBANK 4/15/2015 FunnyFarmFIRSTBANK 4/21/2015 FunnyFarmFIRSTBANK

203195377 203195377 203195377 203195377 203195377

California California California California California

1 1 1 1 2

CROW/JOSEPH CROW/JOSEPH DANIELS/DAVID

14000

96.23 96.19 96.19

25550 10014

HALL/NORA

14830

96.2

CENTRALVALLEYSERVICES,HOLBROOK/MELODY

10128

96.22

31000065250699 BCTR NO

4/23/2015

4/24/2015 FunnyFarmFIRSTBANK

203195377

California

2

LOPEZ/GEORGE,COUNTRYSIDEBUILDING

13668

96.21

31000065251525 BCTR NO

4/23/2015

4/24/2015 FunnyFarmFIRSTBANK

203195377

California

2

PATIOGARDENS INC,SHAVER/DIANNA

17477

96.21

31000065545099 BCTR NO

4/29/2015

4/30/2015 FunnyFarmFIRSTBANK

203195377

California

2

THEWELLCOMMUNITYCHURCH,TOZLIAN/CHRISTINE

16421

96.19

31000065779487 BCTR NO

5/1/2015

5/5/2015 FunnyFarmFIRSTBANK

203195377

California

2

COUNTRYSIDEBUILDING, LOPEZ/GEORGE

11816

96.2

31000065779696 BCTR NO

5/1/2015

5/5/2015 FunnyFarmFIRSTBANK

203195377

California

2

SHAVER/DIANNA,PATIOGARDENS

11497

96.22

31000065963058 BCTR NO

5/5/2015

5/8/2015 FunnyFarmFIRSTBANK

203195377

California

2

HOMES/JEFFERY,CLUB LEGENDS INC

40000

96.2

31000066077215 BCTR NO

5/8/2015

5/11/2015 FunnyFarmFIRSTBANK

203195377

California

2

LOPEZ/GEORGE,COUNTRYSIDEBUILDING

12383

96.23

31000066226093 BCTR NO

5/12/2015

5/13/2015 FunnyFarmFIRSTBANK

203195377

California

2

PATIOGARDENS INC,SHAVER/DIANNA

21199

96.21

11949

96.22

31000066926233 BCTR NO

5/22/2015

5/27/2015 FunnyFarmFIRSTBANK

203195377

California

2

COUNTRYSIDEBUILDING, LOPEZ/GEORGE

31000066926463 BCTR NO

5/21/2015

5/27/2015 FunnyFarmFIRSTBANK

203195377

California

2

WATERS/TERRY,WATERSCOMMILLERLPRINTING

15000

96.21

31000066926464 BCTR NO

5/26/2015

5/27/2015 FunnyFarmFIRSTBANK

203195377

California

2

THETRAVELADDRESS,BEAN/ROBERT

12800

96.23

31000067255513 BCTR NO 31000067255515 BCTR NO

5/29/2015 5/29/2015

6/2/2015 FunnyFarmFIRSTBANK 6/2/2015 FunnyFarmFIRSTBANK

203195377 203195377

California California

1 2

KANDY/ADEL

21460 12000

96.23 96.23

CENTRALVALLEYSERVICES,HOLBROOK/MELODY

31000067668823 BCTR NO

6/8/2015

6/9/2015 FunnyFarmFIRSTBANK

203195377

California

2

CENTRALVALLEYSERVICES,HOLBROOK/MELODY

10028

96.19

31000067740531 BCTR NO

6/9/2015

6/10/2015 FunnyFarmFIRSTBANK

203195377

California

2

CENTRALVALLEYSERVICES,HOLBROOK/MELODY

13590

96.21

31000067806549 BCTR NO

6/10/2015

6/11/2015 FunnyFarmFIRSTBANK

203195377

California

2

CENTRALVALLEYSERVICES,HOLBROOK/MELODY

10110

96.19

31000067807534 BCTR NO 31000068027030 BCTR NO 31000068033752 BCTR NO 31000068106754 BCTR NO

6/10/2015 6/12/2015 6/12/2015 5/20/2015

6/11/2015 FunnyFarmFIRSTBANK 6/15/2015 FunnyFarmFIRSTBANK 6/15/2015 FunnyFarmFIRSTBANK 6/16/2015 FunnyFarmFIRSTBANK

203195377 203195377 203195377 203195377

California California California California

1 2 1 2

BULLDOGFOUNDATION

17440 23223

96.22 96.21 96.19 96.21

PATIOGARDENS INC,SHAVER/DIANNA

LOPEZ/VICTOR

10361

GOLDHILLSELEMENTARY, LUNER/CARRIE

16103

31000068106988 BCTR NO

6/15/2015

6/16/2015 FunnyFarmFIRSTBANK

203195377

California

2

WARD/CLARENCE,BOEHM/WARDCORP

10196

96.23

31000069289001 BCTR NO 31000069294420 BCTR NO

6/26/2015 6/26/2015

6/30/2015 FunnyFarmFIRSTBANK 6/30/2015 FunnyFarmFIRSTBANK

203195377 203195377

California California

1 2

BOLT LUMBER INC

11867 12646

96.23

LOPEZ/GEORGE,CONTRYWIDEBUILDINGCO

96.2

31000069429409 BCTR NO

7/2/2015

7/3/2015 FunnyFarmFIRSTBANK

203195377

California

2

CENTRALVALLEYSERVICES,HOLBROOK/MELODY

10580

96.23

31000070892321 BCTR NO

7/26/2015

7/30/2015 FunnyFarmFIRSTBANK

203195377

California

2

HOMES/JEFFERY,CLUB LEGENDS INC

35000

96.21

31000071127391 BCTR NO

8/3/2015

8/4/2015 FunnyFarmFIRSTBANK

203195377

California

2

CENTRALVALLEYSERVICES,HOLBROOK/MELODY

16708

96.24

31000072010494 BCTR NO

8/20/2015

8/21/2015 FunnyFarmFIRSTBANK

203195377

California

2

SACRAMENTOCOVOLUNTEERSTATION19,FLORES/PETER

16088

96.2

31000072126146 BCTR NO

8/21/2015

8/24/2015 FunnyFarmFIRSTBANK

203195377

California

2

ATKINS/SAMANTHA,ALLIEDACCEPTANCECO

17749

96.22

31000072250757 BCTR NO

8/25/2015

8/26/2015 FunnyFarmFIRSTBANK

203195377

California

2

CENTRALVALLEYSERVICES,HOLBROOK/MELODY

20800

96.19

31000072539881 BCTR NO

8/31/2015

9/1/2015 FunnyFarmFIRSTBANK

203195377

California

2

NOUGH/CHI,CHINOUGH

11190

96.2

31000073450579 BCTR NO

9/4/2015

9/17/2015 FunnyFarmFIRSTBANK

203195377

California

2

SHAVER/DIANNA,PATIOGARDENS INC

12016

96.19

31000073701040 BCTR NO

9/10/2015

9/22/2015 FunnyFarmFIRSTBANK

203195377

California

2

SHAVER/DIANNA,PATIOGARDENS INC

10324

96.23

31000073701042 BCTR NO

9/16/2015

9/22/2015 FunnyFarmFIRSTBANK

203195377

California

2

LOPEZ/AURORA,ACCEPTANCECO

12824

96.23

California

2

CHINOUGH,NOUGH/CHI

12050

96.23

31000073706817 BCTR NO

9/14/2015

9/22/2015 FunnyFarmFIRSTBANK

203195377

31000074045594 BCTR NO

9/25/2015

9/29/2015 FunnyFarmFIRSTBANK

203195377

California

2

HOMES/JEFFERY,CLUB LEGENDS INC

30000

96.21

31000074498552 BCTR NO

10/7/2015

10/8/2015 FunnyFarmFIRSTBANK

203195377

California

1

KANDY/ADEL

24000

96.2

31000074823480 BCTR NO

9/30/2015

10/15/2015 FunnyFarmFIRSTBANK

203195377

California

2

EVANS/ALLEN,CENTRALCALIFORNIAEARNOSE&THROAT

California,  California California California California,  California California,  California California,  California California California California,  California California California California California California,  California California California,  California California,  California California California,  California California California California,  California California,  California California,  California California,  California California California,  California California,  California California,  California California,  California California,  California California California California,  California California California,  California California,  California California,  California California California,  California California,  California California,  California California,  California California California,  California California California,  California California,  California California,  California California California,  California California,  California California California California,  California California California

11990

96.23

31000075111202 BCTR NO 31000075111203 BCTR NO 31000075111474 BCTR NO

10/9/2015 10/14/2015 10/2/2015

10/21/2015 FunnyFarmFIRSTBANK 10/21/2015 FunnyFarmFIRSTBANK 10/21/2015 FunnyFarmFIRSTBANK

203195377 203195377 203195377

California California California

1 1 2

PATTON/MICHAEL

26023 14274 13888

96.22 96.23 96.23

BULLDOGFOUNDATION

WELLS/DEELISA,CENTRALVALLEYSERVICES

31000075111476 BCTR NO

10/14/2015

10/21/2015 FunnyFarmFIRSTBANK

203195377

California

2

CHINOUGH,NOUGH/CHI

13980

96.19

31000075920060 BCTR NO

10/27/2015

11/6/2015 FunnyFarmFIRSTBANK

203195377

California

2

LOPEZ/AURORA,ACCEPTANCECO

10295

96.24

31000076392239 BCTR NO 31000076562176 BCTR NO 31000076967349 BCTR NO 31000076967350 BCTR NO 31000076967548 BCTR YES 31000077042803 BCTR NO 31000077042849 BCTR NO 31000077438779 BCTR NO 31000077453868 BCTR NO 31000077453870 BCTR NO 31000077653340 BCTR NO 31000077653603 BCTR NO 31000077653604 BCTR YES 31000077895116 BCTR NO 31000077896280 BCTR NO 31000077653339 BCTR NO

10/29/2015 11/6/2015 11/9/2015 11/9/2015 11/9/2015 11/19/2015 11/13/2015 11/19/2015 11/16/2015 11/18/2015 11/27/2015 12/1/2015 11/27/2015 12/16/2015 12/16/2015 12/7/2015

11/17/2015 FunnyFarmFIRSTBANK 11/20/2015 FunnyFarmFIRSTBANK 11/30/2015 FunnyFarmFIRSTBANK 11/30/2015 FunnyFarmFIRSTBANK 11/30/2015 FunnyFarmFIRSTBANK 12/1/2015 FunnyFarmFIRSTBANK 12/1/2015 FunnyFarmFIRSTBANK 12/9/2015 FunnyFarmFIRSTBANK 12/9/2015 FunnyFarmFIRSTBANK 12/9/2015 FunnyFarmFIRSTBANK 12/14/2015 FunnyFarmFIRSTBANK 12/14/2015 FunnyFarmFIRSTBANK 12/14/2015 FunnyFarmFIRSTBANK 12/18/2015 FunnyFarmFIRSTBANK 12/18/2015 FunnyFarmFIRSTBANK 12/14/2015 FunnyFarmFIRSTBANK

203195377 203195377 203195377 203195377 203195377 203195377 203195377 203195377 203195377 203195377 203195377 203195377 203195377 203195377 203195377 203195377

California California California California California California California California California California California California California California California California

1 1 2 1 1 1 1 2 1 2 1 2 1 1 2 2

PATTON/MICHAEL

10102

96.22 96.21 96.21 96.23 96.21 96.23 96.23

LOPEZ/VICTOR

18478

MARTINEZ/MARY,TRUCKHOOKUP INC

10182

LAWNDRY/DENISE LAWNDRY/DENISE RISUENO/DIEGO

10500 10500 12897 11600

LOPEZ/VICTOR

BOSS/ELLEN,KNIGHT&BOSS INVESTMENTGROUP

16230

96.2

YING/HUANG

11185

96.21 96.19

LOPEZ/AURORA,ACCEPTANCECORP

13558

MARTINEZ/MARY,TRUCKHOOKUP INC

11600

96.2

CHAPSKY/WILLIAM/K/DDS

10618

96.22 96.24 96.23 96.23 96.19

MILLERMOTORS LLC,MILLER/GIOVANNI

11500

CHAPSKY/WILLIAM

10618

BULLDOGFOUNDATION

19374

DISAGEECONSTRUCTIONCO,PETTERS/MICHELLE

28000

31000078305030 BCTR NO

12/21/2015

12/28/2015 FunnyFarmFIRSTBANK

203195377

California

2

HIGGINS/JONOTHAN,EDGARSMASTERS,  M.D.

12122

96.21

31000078318976 BCTR NO

12/23/2015

12/28/2015 FunnyFarmFIRSTBANK

203195377

California

2

LOPEZ/AURORA,ACCEPTANCECO

13599

96.21

31000078318977 BCTR NO

12/23/2015

12/28/2015 FunnyFarmFIRSTBANK

203195377

California

2

MILLERMOTORS LLC,MILLER/GIOVANNI

11800

96.23

31000078484231 BCTR NO 31000078654904 BCTR NO

12/21/2015

12/31/2015 FunnyFarmFIRSTBANK 1/5/2016 FunnyFarmFIRSTBANK

203195377 203195377

California California

1 2

CROW/JOSEPH

20000 23700

96.21 96.22

1/4/2016

YOUNG/CARSON,EDGARSMASTERS,  M.D.

31000078655099 BCTR NO

12/21/2015

1/5/2016 FunnyFarmFIRSTBANK

203195377

California

2

HOLBROOK/MELODY,CENTRALVALLEYSERVICES

15300

96.19

31000078655100 BCTR NO

12/30/2015

1/5/2016 FunnyFarmFIRSTBANK

203195377

California

2

MARTINEZ/MARY,TRUCKHOOKUP INC

13300

96.19

31000078729583 BCTR NO

1/5/2016

1/6/2016 FunnyFarmFIRSTBANK

203195377

California

2

COUNTRYSIDEBUILDINGCO, LOPEZ/GEORGE

12739

96.22

31000078945034 BCTR NO

1/6/2016

1/11/2016 FunnyFarmFIRSTBANK

203195377

California

2

HOMES/JEFFERY,CLUB LEGENDS INC

22500

96.21

31000079015279 BCTR NO 31000079015281 BCTR NO 31000079205552 BCTR NO 31000079205554 BCTR NO 31000079206282 BCTR NO

1/6/2016 1/11/2016 1/13/2016 1/13/2016 1/15/2016

1/12/2016 FunnyFarmFIRSTBANK 1/12/2016 FunnyFarmFIRSTBANK 1/16/2016 FunnyFarmFIRSTBANK 1/16/2016 FunnyFarmFIRSTBANK 1/16/2016 FunnyFarmFIRSTBANK

203195377 203195377 203195377 203195377 203195377

California California California California California

1 1 2 1 2

RODRIGUEZ/MANUEL

10861

96.2

KANDY/ADEL

20000 10900 19767 10298

96.21 96.19 96.21 96.24

MILLER/GIOVANNI,MILLERMOTORS LLC

BULLDOGFOUNDATION

ACCEPTANCECO, LOPEZ/AURORA

31000079206283 BCTR NO

1/14/2016

1/16/2016 FunnyFarmFIRSTBANK

203195377

California

2

COUNTRYSIDEBUILDING, LOPEZ/GEORGE

17580

96.19

31000079975516 BCTR NO

1/25/2016

2/1/2016 FunnyFarmFIRSTBANK

203195377

California

2

NOUGH/CHI,CHINOUGH

10480

96.2

31000080091506 BCTR NO 31000080473031 BCTR NO

2/1/2016 2/5/2016

2/3/2016 FunnyFarmFIRSTBANK 2/11/2016 FunnyFarmFIRSTBANK

203195377 203195377

California California

1 2

BULLDOGFOUNDATION

21348 10360

96.2

CENTRALVALLEYSERVICES,HOLBROOK/MELODY

96.24

31000080473032 BCTR NO

2/5/2016

2/11/2016 FunnyFarmFIRSTBANK

203195377

California

2

HOMES/JEFFREY,CLUB LEGENDS

30000

96.21

31000080479088 BCTR NO

2/10/2016

2/11/2016 FunnyFarmFIRSTBANK

203195377

California

2

HOLBROOK/MELODY,CENTRALVALLEYSERVICES

12915

96.2

31000080657938 BCTR NO

2/11/2016

2/16/2016 FunnyFarmFIRSTBANK

203195377

California

2

COUNTRYSIDEBUILDINGMATERIALS, LOPEZ/GEORGE

10059

96.19

31000081069554 BCTR NO 31000081069555 BCTR NO 31000081087257 BCTR NO 31000081183651 BCTR NO

2/22/2016 2/18/2016 2/22/2016 2/24/2016

2/24/2016 FunnyFarmFIRSTBANK 2/24/2016 FunnyFarmFIRSTBANK 2/24/2016 FunnyFarmFIRSTBANK 2/26/2016 FunnyFarmFIRSTBANK

203195377 203195377 203195377 203195377

California California California California

1 2 1 2

BULLDOGFOUNDATION

12674 15560

96.23

MILLER/GIOVANNI,MILLERMOTORS LLC

96.2

HARRINGTON/JADON/G

12000

96.2

MILLERMOTORS LLC,MILLER/GIOVANNI

22300

96.21

31000081183652 BCTR NO

2/22/2016

2/26/2016 FunnyFarmFIRSTBANK

203195377

California

2

CHINOUGH,NOUGH/CHI

12200

96.2

31000081188352 BCTR NO

2/22/2016

2/26/2016 FunnyFarmFIRSTBANK

203195377

California

2

YOUNG/CARSON,EDGARSMASTERS,  M.D.

10513

96.19

31000081375422 BCTR NO 31000081375614 BCTR NO

2/24/2016 2/29/2016

3/1/2016 FunnyFarmFIRSTBANK 3/1/2016 FunnyFarmFIRSTBANK

203195377 203195377

California California

1 2

BULLDOGFOUNDATION NOUGH/CHI,CHINOUGH

12773 12480

96.19

96.2

31000081375615 BCTR NO

2/26/2016

3/1/2016 FunnyFarmFIRSTBANK

203195377

California

2

LOPEZ/GEORGE,COUNTRYSIDEBUILDINGMATERIALS INC

17273

96.21

31000081739845 BCTR NO 31000081747678 BCTR NO 31000082043436 BCTR NO 31000082043437 BCTR NO 31000082043794 BCTR NO

3/2/2016 3/7/2016 3/9/2016 3/9/2016 3/9/2016

3/8/2016 FunnyFarmFIRSTBANK 3/8/2016 FunnyFarmFIRSTBANK 3/14/2016 FunnyFarmFIRSTBANK 3/14/2016 FunnyFarmFIRSTBANK 3/14/2016 FunnyFarmFIRSTBANK

203195377 203195377 203195377 203195377 203195377

California California California California California

1 1 2 1 1

BULLDOGFOUNDATION BULLDOGFOUNDATION

19370 24069 13740

96.19 96.23 96.22

MILLER/GIOVANNI,MILLERMOTORS LLC

HOMES/JEFFERY

65000

96.23

BULLDOGFOUNDATION

14570

96.2