Workpapers & Resources

Federal Credit Union Act

• § 1757, Powers

• § 1761b, Board of directors; meetings; powers and duties; executive committee; membership officers; membership application

• § 1763, Dividends

NCUA regulations

• Part 707, Truth in Savings

• Part 724, Trustees and Custodians of Certain Tax-Advantaged Savings Plans

• Part 745, Share Insurance and Appendix

• § 701.21(c)(3), Credit applications and overdrafts

• § 701.32, Payment on shares by public units and nonmembers

• § 748.2, Procedures for monitoring Bank Secrecy Act (BSA) compliance7

• § 745.2(c), Records

Interagency regulations

• Availability of Funds and Collection of Checks (Regulation CC)

• Reserve Requirements for Depository Institutions (Regulation D)

• Electronic Fund Transfers (Regulation E)

Guidance

• FFIEC BSA/AML Examination Manual and Procedures

• Federal Consumer Financial Protection Guide

• Your Insured Funds Booklet

• Share Insurance Estimator

NCUA Letters to Credit Unions

• 03-CU-11, Non-Maturity Shares and Balance Sheet Risk

• 14-05, Money Services Businesses

• 05-CU-03, Overdraft Protection (Bounce Protection) Programs

NCUA General Counsel Opinion Letter

• Guidance on Enhanced Share Insurance

• 92-0828, Share Accounts

See Also

Other Sections of the EG

• Bank Secrecy Act

• Consumer Financial Protection Compliance

• Consumer Loans

• Electronic Payment Systems

• Fraud

• Liquidity

• Member Business Lending

• Sensitivity to Market Risk

• Supervisory Committee

Other NCUA Resources

• Frequently Asked Questions About Share Insurance

Questionnaires

• Supervisory Committee Audit and Member Account Verification

• Supervisory Committee Audit, Member Account Verification, Work Papers, and Supervisory Committee/Internal Auditor Activities

• Cash Internal Controls

Instructions & Guides

• The NCUA Report, What to Know if Your Credit Union Holds MSB Accounts

• NCUA.gov, Pre-Exam Planning Resources (FOM Review)

• IRS.gov, Individual Retirement Accounts (IRAs)

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