Trust Examiner School eBook

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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