Workpapers & Resources

Federal Credit Union Act

• § 1757, Powers

NCUA Regulations

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

• § 702.504, Capital Planning

• § 703.3, Investment policies

• Part 725, National Credit Union Administration Central Liquidity Facility

• § 725.2, Definitions

• § 741.12, Liquidity and contingency funding plans

• § 741.2, Maximum borrowing authority

• § 741.204, Maximum public unit and nonmember accounts, and low-income designation

NCUA Letters to Credit Unions

• 22-CU-05, CAMELS Rating System

• 20-CU-14, Establishment of CLF Agent Memberships

• 20-CU-07, Summary of the Coronavirus Aid, Relief, and Economic Security (CARES) Act

• 14-CU-05, Liquidity Requirements Take Effect March 31

• 13-CU-10, Guidance on How to Comply with NCUA Regulation §741.12 Liquidity and Contingency Funding Plans

• 10-CU-14, Strengthening Funding and Liquidity Risk Management

• 08-CU-23, Central Liquidity Facility

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

• 01-CU-19, Managing Share Inflows in Uncertain Times

• 01-CU-08, Liability Management - Highly Rate-Sensitive & Volatile Funding Sources

• 00-CU-14, Liquidity and Balance Sheet Risk Management

NCUA Supervisory Letters

• 14-03, Liquidity and Contingency Funding Plans

• 09-03, Reviewing Adequacy of Earnings 

• 06-01, Evaluating Earnings

Interagency Guidance

• Interagency Policy Statement on Funding and Liquidity Risk Management

• FFIEC Business Continuity Management booklet

Other Federal Agency Guidance

• Office of the Comptroller of the Currency, Comptroller’s Handbook – Liquidity (Version 1.0)

• Federal Deposit Insurance Corporation, Management Manual – Liquidity and Funds Management (Section 6.1)

• Interest Rate Risk Policy and Program (Federal Register, Vol. 77, No. 22)

• Summary of the Coronavirus Aid, Relief, and Economic Security (CARES) Act

Additional Resources

• NCUA Instruction 5000.20, Examination Scope

Examiner’s Guide

• Shares

Last updated August 30, 2021