Workpapers & Resources

Federal Law

• Availability of Funds and Collection of Checks (Regulation CC)
• Electronic Fund Transfers (Regulation E)
• Collection of Checks and Other Items by Federal Reserve Banks and Funds Transfers Through Fedwire (Regulation J)
• Check Clearing for the 21st Century Act (Check 21)

NCUA regulation

• Part 748, Security Program, Report of Suspected Crimes, Suspicious Transactions, Catastrophic Acts and Bank Secrecy Act Compliance
  • Part 748, Appendix A, Guidelines for Safeguarding Member Information
  • Part 748, Appendix B, Guidance on Response Programs for Unauthorized Access to Member Information and Member Notice

FFIEC guidance

• IT Examination Handbook, InfoBase
• IT Examination Handbook, Retail Payment Systems Booklet
• IT Examination Handbook, Retail Payment Systems Booklet – Card-Based Electronic Payments
• IT Examination Handbook, Retail Payment Systems Booklet – Appendix E: Mobile Financial Services
• BSA Anti-Money Laundering Examination Manual

Interagency guidance

• US Department of the Treasury, Bureau of the Fiscal Service, Green Book
• Federal Reserve Banks Operating Circular No. 5, Electronic Access
• Federal Reserve Banks Operating Circular No. 6, Funds Transfers Through the Fedwire^® Funds Service
• Federal Reserve Board of Governors, Payment Systems
• Federal Reserve Board of Governors, Regulations
• OCC Comptrollers Handbook – Electronic Fund Transfer Act
• UCC Article 4A

NCUA Letter to Credit Unions

• 10-CU-26, Evaluating Payment System Service Providers
• 09-CU-07, Evaluating Risk Management of Remote Deposit Capture Questionnaire
• 09-CU-01, Risk Management of Remote Deposit Capture
• 08-CU-09, Evaluating Third Party Relationships Questionnaire
• 07-CU-13, Evaluating Third Party Relationships
• 02-FCU-09, Risk-Focused Examination Program

NCUA Examiner's Guide

• CUSO Overview

Additional Resources

• 5000.20, Examination Scope
• NACHA - The Electronic Payments Association

Job Aids

• EPS Risk Overview

• ACH

Last updated on October 14, 2021