408662113.

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FDIC Large-Bank Deposit Insurance Determination Modernization (12 CFR 360.9) Rule
Compliance Review: Reconciliation

Purpose: This guide is to assist in fulfilling the reconciliation requirement of the Large-Bank Deposit Insurance Determination
Modernization ('LBDIDM') Rule detailed self-assessment testing. Please use this template in order to do the three-way
reconciliation (trial balance/general ledger/Call Report). It is provided as a tool to help illustrate the various required elements
of the reconciliation.

Tab 2. Reconciliation
Part 1: Reconciliation of deposit accounts included in the deposit system(s) to general ledger
The purpose of this section is to reconcile all accounts in the deposit system(s) to the unconsolidated general ledger ('GL') for
the bank. In columns B-E, input the system name, account type code, account description, and balance, respectively, for each
account type in the deposit system. In columns G-I, input the corresponding GL account number, GL description, and GL
balance, respectively. In columns K and L, please indicate if the account is subject to the requirements of the LBDIDM Rule
and if provisional holds have been placed. The first row is provided as a sample for your reference.

In the event that there is a reconciliation difference between the system balance and the corresponding GL account, please
include the description and amounts in the "Adjustments" section. After considering all adjustments, we would expect the final
reconciliation balance to be $0 between the deposit system(s) and the GL.

Part 2: Listing of additional deposit accounts on GL but outside the deposit system(s)
Often, there are accounts that are not included in the deposit system but are shown as deposits on the general ledger and/or
Call Report. These "GL only" accounts should be listed in part 2. After totaling the various GL account balances in parts 1 and
2, the total should tie to the principal amount reported as deposits on the general ledger.

Part 3: Final reconciliation of GL to Call Report (RC-O line 1)

By using a quarter-end date for GL and core system data, the reconciliation should tie to same quarter's Call Report totals
(section RC-O line 1). This comparison is meant to ensure that all deposit sources making up the gross deposits balance on
the Call Report have been accounted for above.

Tab 3. Materials and Data Request

Reconciliation Support
The items requested allow FDIC to review RC-O, line 1, insurable deposits, and provides broad insight into the Banks volumes and
complexity. Thank you for your assistance.

1. Instructions
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A B C D E F G H I J K L
1 Important: Please refer to the "Instructions" tab for assistance filling out this reconciliation.
2

3 In scope? Holds placed?

Part 1: Reconciliation of deposit accounts included in the deposit system(s) to general ledger
4 System name Account type code Account type description Core deposit balance GL account number GL account description GL balance (Y/N) (Y/N)
5 Sample: Sample system1 4103 Interest checking 423,904,182.00 2000001 NOW accounts 423,904,182.00 Y Y
6
7
8
9
10
11
12
13
14
15
16
17 Unadjusted total $ 423,904,182.00 $ 423,904,182.00 A
18
19
20 Core to GL difference $ -
21
22 Adjustments
23 Description Amount
24
25
26
27
28 Reconciled difference $ - Should be 0
29
30
31 Part 2: Listing of additional deposit accounts on GL but outside the deposit system(s)
32 GL account number GL account description GL balance
33
34
35
36
37
38
39
40
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42 0B
43
44 A+B
45
46
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48 Part 3: Final reconciliation of GL to Call Report
49
50 Total deposits per GL 0 GL
51 Accrued interest on deposits 423,904,182.00 GL
52 Total deposits and accrued interest $ 423,904,182.00
53
54 Call Report balance RC-O line 1
55
56 Difference Should be 0
57
58
59
60 Supplemental sweep investment vehicle information
61 System name Sweep type GL account Sweep amount
62 Sample Sample system1 Offshore 210500 5,000,000.00
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64
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71

2. Reconciliation
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Materials and Data Request

Bank Name:
Quarter-end / Call Report Date:

1) Procedures used to prepare the Call Report reconciliation for section RC-O:
Please provide process walkthroughs, manuals, assumptions, scripts, and parameters used in the
preparation of the Call Report section RC-O line 1 reconciliation.

The procedures can take the form of a Word, PDF, Excel file, or any other format your institution uses.
The procedures will be used to help understand how your institution prepared the reconciliation, the
common language you use, and aid in interpreting any unclear items.

2) The Banks General Ledger Account Trial Balance - unconsolidated

3) Snapshot from deposit system totals to verify balances mapped to GL

4) Snapshot from loan system escrow totals, gross and net

5) Legal entity organization chart

6) Bank owned account listing in the following format: Bank name

Bank owned accounts
As of date
Current
Entity TIN DDA number Short name balance

7) Listing of subsidiary companies in the following format: Bank name

Subsidiaries Deposits
As of date
Current
Entity TIN DDA number Short name balance

3. Materials Data Request

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8) ACH Volumes
Do you have an ACH report that shows the monthly average number of incoming and
outgoing ACH’s for both debit and credit? Incoming Outgoing
Average Monthly ACH Activity # #

9) Outstanding Official Checks

How many official items were outstanding at the Call Report date used in this reconciliation
review? Please describe the informaton collection process for outstanding official items at
quarter-end.

10) Official Check Records

a) Please describe where detail Official Check information, e.g., payee name, date, amount,
etc., is maintained and / or records located.

b) Can a detailed listing of outstanding official items be queried from the system after each
day's processing or are any special queries or manual procedures necessary from branch
managers or others to produce a detailed listing?

3. Materials Data Request

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ounts

Used for

osits

Used for Total assets

3. Materials Data Request

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3. Materials Data Request