Risk reports are an analytical tool available to both NCUA and SSA staff to conduct off-site monitoring and to identify areas where a credit union has exceeded certain regulatory or operational thresholds. These quarterly reports present key financial ratios and identify potential areas of risk (for example, excessive loan growth, large or growing concentrations, and delinquency trends) and regulatory violations (for example, lack of audit or lack of member account verification). Risk reports may assist examiners in identifying credit unions that need closer monitoring and/or supervision.
Risk reports can be generated for an individual credit union or groups of credit unions. These reports can be accessed through the RATE dashboard (for individual credit unions) or through the Custom Applications and Reports section of NCUA Central (for individual credit unions or groups of credit unions).
Risk report data is derived from Call Reports and is calculated using a standard set of parameters, which examiners can modify as needed for more detailed information. Refer to Set Parameters for Risk Reports for more information about modifying risk report parameters.
Examiners should review risk reports during the quarterly RATE review to determine if:
- Risk exposure is indicative of a problem
- Supervision plans need to be adjusted based on risk report information
- An area should be evaluated further at the next scheduled exam (or sooner)
Last updated December 18, 2017