{"text_format":"1","workbook":"xlsx","n_sheets":3,"sheets":["Questionnaire","Questions","ListOfValues"],"not_rendered":{"charts":0,"images":1,"macros":1,"external_links":0,"defined_names":39,"comments":2,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Questionnaire","index":0,"n_rows":15,"n_cols":5,"rows_kept":15,"cut":false,"hidden":false,"merged":[]}
[]
[]
[null,null,"Questionnaire/Checklist:"]
[]
[null,null,"Name:*",null,"Review the Supervisory Committee Audit and Member Account Verification (SCUEP, RFE, ONES)"]
[]
[null,null,"Instructions*:",null,"Review the annual audit, biennial verification of member accounts, and complete the questions below. Refer to the SC Audit Job Aid for additional review procedures."]
[]
[null,null,"Questionnaire Type*:",null,"ContactType-SubType (Dbl-Click)*:"]
[null,null,"Required",null,"1.1 - FCU RFE (1 - Examination), 1.2 - FCU RFE ONES (1 - Examination), 1.3 - FCU SCUEP (1 - Examination), 1.6 - FISCU SCUEP (1 - Examination), 1.7 - FISCU RFE (1 - Examination), 1.8 - FISCU RFE ONES (1 - Examination)"]
[]
[null,null,"Risk Area:"]
[null,null,"Transaction"]
[null,null,"Sub Risk Area:"]
[null,null,"Audit"]

{"sheet":"Questions","index":1,"n_rows":101,"n_cols":9,"rows_kept":101,"cut":false,"hidden":false,"merged":[]}
["#","Section:","Question*:","Description*:","ResponseType*:","List Of Values:","Dep Qst #","Dep Criteria:","Req/Opt"]
[1,"General","1. Did you review copies of committee minutes for the period under examination?",null,"List of Responses","Yes, No, NA",null,null,"Required"]
[2,"General","2. Are you comfortable that the committee is familiar with the credit union's operations, management, and the status of the credit union's financial condition?",null,"Yes or No ",null,null,null,"Required"]
[3,"General","3. Does the committee follow-up on cited prior weaknesses and deficiencies (whether issued by NCUA, the SSA, or their external auditor), as well as issues a status report to the board of directors?",null,"List of Responses","Yes, No, NA",null,null,"Required"]
[4,"General","4. Does the chairman represent that the auditors are hired by the supervisory committee and free from board and operating management’s influence?",null,"Yes or No ",null,null,null,"Required"]
[5,"General","5. Did the supervisory committee use the same auditing firm from the prior audit? If not, explain the reason for changing auditing firms in the comments section. ",null,"Yes or No ",null,null,null,"Required"]
[6,"General","6. Does the credit union have an internal audit program?",null,"Yes or No ",null,null,null,"Required"]
[7,"General","7. Did you review copies of the internal audit reports issued within the period under examination, if any?",null,"List of Responses","Yes, No, NA",null,null,"Required"]
[8,"General","8. Does the audit plan establish audit schedules, audit cycles, work program scope, and resource allocation for all areas of businesses, product lines, services and functions?",null,"List of Responses","Yes, No, NA",null,null,"Required"]
[9,"General","9. Did the account verification process involve any unsupervised credit union personnel or undeliverable statements returned to the credit union?",null,"List of Responses","Yes, No, NA",null,null,"Required"]
[10,"General","10. Did you expand the examination scope due to discussions with the supervisory committee, internal audit and/or external audit reports?",null,"Yes or No ",null,null,null,"Required"]
[11,"General","11. Did the supervisory committee or auditor ensure totals from the member statement reports (print processor) reconcile to the shares and loans trial balance and general ledger, for the time period covered?",null,"Yes or No ",null,null,null,"Required"]
[12]
[13]
[14]
[15]
[16]
[17]
[18]
[19]
[20]
[21]
[22]
[23]
[24]
[25]
[26]
[27]
[28]
[29]
[30]
[31]
[32]
[33]
[34]
[35]
[36]
[37]
[38]
[39]
[40]
[41]
[42]
[43]
[44]
[45]
[46]
[47]
[48]
[49]
[50]
[51]
[52]
[53]
[54]
[55]
[56]
[57]
[58]
[59]
[60]
[61]
[62]
[63]
[64]
[65]
[66]
[67]
[68]
[69]
[70]
[71]
[72]
[73]
[74]
[75]
[76]
[77]
[78]
[79]
[80]
[81]
[82]
[83]
[84]
[85]
[86]
[87]
[88]
[89]
[90]
[91]
[92]
[93]
[94]
[95]
[96]
[97]
[98]
[99]
[100]

{"sheet":"ListOfValues","index":2,"n_rows":81,"n_cols":8,"rows_kept":81,"cut":false,"hidden":false,"merged":[]}
[]
["ContactType-SubType"]
["1.1 - FCU RFE (1 - Examination)"]
["1.2 - FCU RFE ONES (1 - Examination)"]
["1.3 - FCU SCUEP (1 - Examination)"]
["1.4 - FCU Corporate (1 - Examination)"]
["1.5 - FCU Fair Lending Exam (1 - Examination)"]
["1.6 - FISCU SCUEP (1 - Examination)"]
["1.7 - FISCU RFE (1 - Examination)"]
["1.8 - FISCU RFE ONES (1 - Examination)"]
["1.9 - FISCU Corporate (1 - Examination)"]
["1.10 - NFICU RFE (1 - Examination)"]
["1.11 - FISCU Fair Lending Exam (1 - Examination)"]
["2.1 - FCU Follow Up Exam (2 - Supervision Onsite)"]
["2.2 - FCU Regular (2 - Supervision Onsite)"]
["2.3 - FCU Fair Lending (2 - Supervision Onsite)"]
["2.4 - FCU Fraud (2 - Supervision Onsite)"]
["2.5 - FCU Compliance (2 - Supervision Onsite)"]
["2.6 - Bank Purchase (2 - Supervision Onsite)"]
["2.7 - FCU Liquidation (2 - Supervision Onsite)"]
["2.8 - FCU Conservatorship Admin (2 - Supervision Onsite)"]
["2.9 - FISCU Follow Up Exam (2 - Supervision Onsite)"]
["2.10 - FISCU Regular (2 - Supervision Onsite)"]
["2.11 - FISCU Fraud (2 - Supervision Onsite)"]
["2.12 - FISCU Compliance (2 - Supervision Onsite)"]
["2.13 - FISCU Liquidation (2 - Supervision Onsite)"]
["2.14 - FISCU Conservatorship Admin (2 - Supervision Onsite)"]
["2.15 - NFICU (2 - Supervision Onsite)"]
["2.16 - FISCU Fair Lending (2 - Supervision Onsite)"]
["3.1 - FISCU Regular (3 - Review of State Exam FISCU)"]
["4.1 - FCU Regular (4 - Supervision Offsite)"]
["4.2 - FCU Consumer Complaints (4 - Supervision Offsite)"]
["4.3 - FCU Fair Lending (4 - Supervision Offsite)"]
["4.4 - FCU Compliance (4 - Supervision Offsite)"]
["4.5 - Bank Purchase (4 - Supervision Offsite)"]
["4.6 - FCU Liquidation (4 - Supervision Offsite)"]
["4.7 - FCU Conservatorship Admin (4 - Supervision Offsite)"]
["4.8 - FCU Fraud (4 - Supervision Offsite)"]
["4.81 - FCU ONES Natural Person Qtrly (4 - Supervision Offsite)"]
["4.82 - FCU ONES Corporate Qtrly (4 - Supervision Offsite)"]
["4.9 - FISCU Regular (4 - Supervision Offsite)"]
["4.10 - FISCU Compliance (4 - Supervision Offsite)"]
["4.11 - FISCU Liquidation (4 - Supervision Offsite)"]
["4.12 - FISCU Conservatorship Admin (4 - Supervision Offsite)"]
["4.13 - FISCU Fraud (4 - Supervision Offsite)"]
["4.14 - NFICU (4 - Supervision Offsite)"]
["4.15 - FISCU Fair Lending (4 - Supervision Offsite)"]
["4.16 - FISCU ONES Natural Person Qtrly (4 - Supervision Offsite)"]
["4.17 - FISCU ONES Corporate Qtrly (4 - Supervision Offsite)"]
["5.1 - Vendor Review Regular  (5 - Vendor Reviews)"]
["6.1 - CUSO Review Regular (6 - CUSO Reviews)"]
[]
["QuestionnaireType"]
["Required"]
["Baseline"]
["Optional"]
[]
["ResponseType"]
["Yes or No "]
["Text"]
["Date"]
["List of Responses"]
["Number"]
["Amount"]
[]
["Risks","Compliance Risk","Credit Risk","Interest Rate Risk","Liquidity Risk","Reputation Risk","Strategic Risk","Transaction Risk"]
["Compliance","BSA","ALLL Funding & Methodogy","Concentration & Risk Exposure","Contingency Plans","Insider Activities","Board of Director Oversight","Account Out of Balance/Misstatement"]
["Credit","Consumer Compliance","Collections, Delinquency & Chargeoffs","IRR Modeling","Funding/Borrowing Source","Legal","Business/Strategic/Budgeting","Account Verification"]
["InterestRate","Fair Lending","Concentrations & Risk Exposure","IRR Monitoring, Oversight, & Reporting","Liquidity Position","Management","Capital Plans","Audit"]
["Liquidity","Other","Investment Portfolio Risk Management","Other","Management","Other","Field of Membership","Electronic Payment & Card Services"]
["Reputation","Policies & Procedures","Lending Controls & Practices","Policies and Procedures","Other","Reporting","Organizational Risk Management Program","Fraud"]
["Strategic","Regulatory Compliance","Loan Modifications, Extensions, Extensions & TDRs",null,"Policies & Procedures",null,"Other","Full & Fair Disclosure"]
["Transaction","Reporting","Loan Portfolio Risk Management",null,"Program Monitoring, Oversight & Reporting",null,"Product/Service Outsourcing","Information Systems & Technology Controls"]
[null,null,"Loan Underwriting",null,null,null,"Program Monitoring, Oversight, & Reporting","Internal Audit & Review"]
[null,null,"Other",null,null,null,"Staffing","Internal Controls"]
[null,null,"Program Monitoring, Oversight & Reporting",null,null,null,"Training","Other"]
[null,null,null,null,null,null,null,"Policies & Procedures"]
[null,null,null,null,null,null,null,"Program Monitoring, Oversight, & Reporting"]
[null,null,null,null,null,null,null,"Recordkeeping-Significant"]
[null,null,null,null,null,null,null,"Security Program"]
[null,null,null,null,null,null,null,"Supervisory Committee Activities"]