Hoping someone can help me with info on taking savings accounts into the overdraft.

I'm a banker in south Texas. I've long been under the impression that to take a savings account into the overdraft should not be allowed. However, I can site no specific point of reference. It may have something to do with how it affects our Call Report. As I understand it, an overdrawn savings account has to be reported like a deposit account.
With that said, I have these questions: Is taking a savings overdrawn for fees allowable? For example, our sav accts assess fees quarterly. Some accounts do not have a sufficient balance for these fees. Our system is currently set to take what's available which results in some lost fee income.
What about savings overdrafts for charged back items? When the sav is the only relationship, is taking it overdrawn an acceptable practice?
Is having a collection agency collect on these overdrawn sav accts acceptable?
Thanks for your help.

There are a number of state-specific questions in this post. I'm moving it to the Texas forum.

A savings account may be overdrawn. You do need to ensure it is reported properly on the call report. It may be overdrawn in many ways, including by fees. These fees, and NSF fees as applicable, need to be disclosed. They may be collected by any reasonable method allowed.