Is there a regulation that dictates how Night Deposits should be handled? Internal audit is telling us that if a customer uses our night depository more than 18 times in a year we need to have a signed night depository agreement and i just want to see where and what reg says so. Thanks

If it is addressed, it would be at the State level. I have never personally seen a State law or regulation that would address this.

Maybe it's not in a regulation but a bank policy or procedure? Ask them where they are getting their information. The auditor should be able to back up his/her information.