Trust Examiner School eBook

18. Provide a summary of insurance policies currently carried to cover fiduciary activities, including coverage for real estate properties held in trust.

General Account Administration 19. Make available a copy of the department's written policies and procedures. Please indicate the date on which the Board of Directors approved the policies. 20. Provide a copy of the bank and/or department's privacy policy and customer disclosures. 21. Provide a list of all accounts (e.g., account trial balance), listing for each: (Note: for items f, g and h please identify if shown at "book" or "market" value) a) account title and number; b) account officer; c) investment officer; d) principal cash; e) income cash; f) invested principal (summary total per account, not detail of assets or tax lots unless requested); g) invested income (summary total per account, not detail of asset or tax lots unless requested); and h) summary totals for cash and assets of all accounts (by major appointment category). 22. Provide a summary listing of assets by type and CUSIP number and the aggregate number of units held. The report should also provide the total "book" and "market" value of each asset. 23. Provide a copy of the account codes used to read the reports requested in items 21 and 22. 24. Provide a list of liabilities within accounts, such as borrowings, etc. Please indicate the dollar value of assets pledged by the account, if any, to collateralize such liabilities. 25. Provide a list of terminated accounts that have not been distributed, including the reasons therefore. 26. Provide a list of watch-listed accounts.

Operations/Audits

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