Workpapers & Resources

NCUA Regulation

• Part 702, Capital Adequacy
• Part 741, Appendix A, Guidance for an Interest Rate Risk Policy and an Effective Program
• Part 750, Golden Parachute and Indemnification Payments
• § § 701.4(a), General direction and control of a Federal credit union
• § 701.19, Benefits for employees of Federal credit unions
• § 702.113, Full and fair disclosure of financial condition

Interpretive Ruling and Policy Statement

• IRPS 02-3, Allowance For Loan and Lease Losses Methodologies and Documentation For Federally-Insured Credit Unions

Supervisory Letters

• 15-03, Fixed Asset Management
• 10-CU-01, Supervising Low Income Credit Unions and Community Development Credit Unions

Letters to Credit Unions

• 22-CU-05, CAMELS Rating System
• 11-FCU-02, Duties of Federal Credit Union Boards of Directors
• 10-CU-03, Concentration Risk
• 06-FCU-04, Evaluation of Earnings
• 03-CU-15, Real Estate Concentrations and Interest Rate Risk Management for Credit Unions with Large Positions in Fixed Rate Mortgages
• 02-CU-09, Allowance for Loan and Lease Losses

Additional Resources

• Financial Performance Report User's Guide
• Allowance for Loan and Lease Losses
• Interest Rate Risk
• Capital (In Development)
• General Ledger (In Development)
• Employee Benefits and Investments for Employee Benefits

Last updated on May 01, 2023