Trust Examiner School eBook October 2025

27. Provide copies of following reports, as they pertain to overall trust activity, since the previous examination. a) internal audits, including scope of account review; b) external audits' including scope of account review; c) FDICIA Risk matrix, if applicable; and d) SAS 70, if applicable. 28. Provide the most recent reconcilement(s) and supporting documentation of the department's a) demand deposit account(s); b) safekeeping and/or safekeeping exception report; c) brokerage accounts; d) suspense accounts; e) house accounts; and f) failed trades. 29. Provide a list of bank assets (indicate par and market values of each security): a) pledged with state authorities; b) pledged with the trust department; or c) otherwise segregated and earmarked to secure trust activities or uninvested trust cash. 30. Provide copies of the last year-end Call Report and the work papers for the preparation of Schedule RC-T. If the institution files Schedule RC-T data on a quarterly basis, also provide the last quarter's Call Report and the work papers for the preparation of Schedule RC-T. 31. Provide reports used to review the following: a) overdrafts;

b) cash equivalent balances; c) large cash balances; and d) other cash balances available for investment.

32. Provide a listing of outside service providers and have copies of their contracts available for review. Examples include software service providers, pricing services, record keepers, proxy voting services, and so on.

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