Trust Examiner School eBook

Item # Request Item Status Individual Responsible / Comment Corporate Activities 2.01 Provide copies and supporting documentation of the reconcilements of corporate accounts and corporate bank statements as of the Financial Review Date. Include description of reconcilement procedures. 2.02 Provide copies of the Form 29A-Trust Call Report and supporting documentation for the most recent year-end and Financial Review Date 2.03 Provide list and aging schedules for the company's accounts receivables as of the Financial Review Date 2.04 Provide description for the process of handling cash receipts. 2.05 Provide description for the process of handling cash disbursements. 2.06 Provide a detailed list of all Past Due Accounts Receivable 2.07 Provide a detailed list of all Past Due Accounts payable Fiduciary Activities 2.08 Provide description of how purchases are monitored and paid, such as legal fees, software, and rent expenses. 2.09 Provide a list of all third party vendors and last vendor review date. 2.10 2.11

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Provide copies and supporting documentation of the reconcilements of fiduciary accounts and fiduciary bank statements as of the Financial Review Date. Include description of reconcilement procedures. Provide copies of the NC Form 29TC-Trust Assets Under Management and supporting documentation for the most recent year-end and Financial Review Date. 2.10 Provide copies of the Vault Inventory Log and Vault Access Log for the most recent financial review period. 2.11 Provide copies of all Trust Department DDA Account Check Logs for the most recent financial review period.

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