Trust Examiner School eBook

29. A list of your assets deposited with state authorities – if state law requires such a deposit to secure trust accounts. Form II.

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30. If you utilize self or affiliate deposits for fiduciary funds awaiting investment or distribution, provide a list of your assets serving as collateral for funds that exceed FDIC insurance. Give a market value for each security.

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31. Indicate whether you utilize an electronic or other document imaging system. If utilizing such a system, discuss indexing, security controls, contingency planning, and back-up procedures. Have someone available to assist the examiner in navigating the system (legal documents, annual reviews, etc.)

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32. Provide a list of all your general ledger accounts used by the department.

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Audits

33. A copy of the most recent SSAE or SOC reports covering reviews conducted on the service providers used by the department. Include committee minutes that reviews were conducted.

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34. A copy of internal or external audit reports covering reviews conducted since the last examination. Include auditor work programs (make available), managements response to any audit concerns, and a list of outstanding audit items.

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35. A copy of the current audit plan and the date it was approved by the Board of Directors or the Audit Committee.

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36. A list of the Audit Committee members and access to the Audit Committees minutes. Provide the name of an individual to contact for access.

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