Risk Management Manual of Examination Policies - FDIC

REPORT OF EXAMINATION INSTRUCTIONS Section 16.1
GENERAL INSTRUCTIONS
These instructions apply to all safety and soundness Reports of Examination (ROE) except those targeted reviews of
banks included in the Large State Nonmember Bank Onsite Supervision Program.
REFERENCES
Use the following reference material in preparing the ROE:
• The instructions contained herein
• Federal Deposit Insurance Act, FDIC Rules and Regulations, and related statutes and regulations (Prentice-Hall
Volumes/FDIC Bank Examiner’s Reference CD)
• FDIC and other applicable Statements of Policy
• Instructions for the Preparation of Reports of Condition and Income (Call Reports)
• The Users Guide for the Uniform Bank Performance Report (UBPR)
• DSC Risk Management Manual (Manual)
• General Examination System (Genesys) embedded help files
• Applicable State Statutes and Regulations
• FFIEC Information Technology Examination Handbooks
• Outstanding memoranda
• Financial Institution Letters
• Uniform Financial Institutions Rating System
• Uniform Rating System for Information Technology
• Uniform Interagency Trust Rating System
Unless otherwise specified, complete Report pages according to Call Report Instructions.
Reminder: Changes to definitions, laws and regulations, Call Report treatment, and regulatory policy within the
aforementioned references impact the Report. Be aware of the effects of such changes. When significant Report
changes have occurred since the previous examination, use footnotes (on the applicable Report pages) to explain the
difference(s) between the current Report and the previous Report. Insignificant or minor changes need not be
footnoted.
REPORT COMMENTS
Report comments should clearly support the corresponding component rating. Comments should focus on an
assessment, rather than a simple description, of a policy, practice, or condition. Comments should explain an
examiner's reasoning for assigning a particular rating or making a particular recommendation. Use descriptive
subheadings, bulleted or numbered lists, tables, and other such devices as needed to promote readability.
Other general concepts to follow include: perform a complete analysis that formulates a conclusion; identify and
assess risks proactively; and use appropriate tone.
Peer Group Information - Written comments may incorporate peer group information for support. Moreover,
certain user-defined peer group ratios may be inserted onto the Examination Data and Ratios page.
Apparent Criminal Violations -Do not refer to criminal referrals or to apparent criminal violations in the Report's
open section. In a Federal criminal case, defense counsel may inspect the Report upon order of the court. Reports
and related material will almost certainly be made available to Federal prosecutors, investigators, and the grand jury.
For this reason, confine comments in Reports and workpapers to clear-cut statements of fact. Do not include
opinions about the probability of indictment, conviction, or related matters. Comment as specifically as possible and
DSC Risk Management Manual of Examination Policies 16.1-1 Report of Examination Instructions (12-04)
Federal Deposit Insurance Corporation