Our Examiners asks that I review/audit the call report does anyone have a program to follow, my thoughts are just to tie all the numbers back to the GL?? Let me know if you can send me anything.

For a true audit, you need to do a little more than just compare the numbers to your G/L. Pull out the instructions, determine what goes in each line, determine the G/Ls that current feed the number you report, confirm what those G/L accounts contain and compare with the instructions, and sample a few transaction in the accounts to ensure proper coding. That is about it.

Also insure that the instructions are dated for the Call report that you are reviewing as there are frequent changes.