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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         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| National Credit Union Administration Share          Insurance | Resources          for Credit Unions  | Resources        for Consumers | News | SearchNCUANCUA HomeAbout NCUA NCUA Board and Actions InitiativesAccess Across America  PALS  Financial Education Data and ServicesCredit Union DataFOM Internet ApplicationExpress Subscription ServiceNCUSIF QueriesCorporate QueriesDownloadable Data, Images and          Software ResourcesAdministrative Orders,          LUAs and BondsA/L Mgmt & InvestmentAsset Management & Assistance          CenterCentral Liquidity FacilityCorporate Credit UnionsCredit Union DevelopmentFBIICInformation Systems & TechnologyLetters to Credit UnionsOffice of Inspector GeneralRegulatory Alerts Regulations, Legal Opinions & LawsResources for ConsumersResources for Credit UnionsReports, Plans, and StatisticsShare Insurance  General InformationCareers at NCUAFreedom of Information ActGuides, Manuals & 			FormsLegislationOther  ResourcesNewsPublicationsRecently Posted InformationGuides, Manuals and Forms Examiner's					        Guide
This Examiner’s Guide sets out guidance for an examiner on NCUA’s examination					            and supervision of credit unions.  The primary					            goal is to ensure the overall safety and soundness					            of the credit union system. 					            NCUA’s risk-focused examination and supervision					            program evaluates the degree to which credit					            union management identifies, measures,					            monitors and controls (i.e., manages) existing					            and potential risks in their operations.  This					            section of the web site is specifically					            addressed to examiners; however, it also offers					            information that credit unions may find useful					            when they have questions					            about the examination and supervision process.  

Although					            the guidance provided by this Examiner’s Guide					            is dependable, it may not necessarily be the					            best or final approach in every					            situation.  The risk-focused approach requires					            that examiners exercise their professional judgment					            to assess the risk inherent					            in a given credit union operation and determine					            the scope of the examination taking into consideration					            the many variables					            presented by the individual credit union.  When					            examiners determine existing or potential risk					            is present, they may perform the					            procedures necessary to determine the extent					            of that risk and any mitigating circumstances					            related to the risk.  The examiner					            will work with the credit union officials and					            staff to take the steps necessary to correct					            or reduce unwarranted risk.  

NCUA’s                 web site also offers many resources for credit unions and the                                public  when they have questions about the Federal                 Credit Union Act and NCUA                 Rules and Regulations, such as NCUA                 Interpretive Rulings and Policy Statements, Letters                 to Credit Unions, Regulatory                 Alerts and Legal                  Opinions.

You should                 be aware that the size of this Guide is 18 MB. For this reason,                                in addition to the single file version, it has                                been divided into individual chapters.                 We have included a chart below provideing the chapter names                                and sizes.  You may also order a hard copy of                                the Examiner’s Guide                from our Publications.

If					            you have questions that are not addressed in					            this Examiner’s Guide, you may call the Regional					            Office in the region where					            the credit union is located.  Contact information					            can be found by following the "Contact Us" link					            below.
Changes to the Examiner’s Guide
The following changes have been made to the					          Examiner’s Guide after it was printed.  These changes are included					          in this electronic version of the Guide.
- Page 5A-2                                    – Minor correction to the footnote.  (August                                    2002)
- Page 11A-6                                    – Clarification.  (August 2002)
- Page 19-5                                    – Introduces new page 11-6.  (August 2002, revised                                    October 2002)
- Page 19-6                                    – New page.  (August 2002, revised October 2002)
- Page 19N-13                                    – Minor clarification and addition of footnote.                                     (August 2002)
- Page 25-18                                    – Minor correction.  (September 2002)

** **NCUA					                Examiner's Guide in PDF (49.48 MB)    Pagination matches the printed version

The individual chapters below are extracted					            from the printed version
-  TOC (178                                KB) 
-  Chapter                                  1 - Risk-Focused Program (1835 KB) 
-  Chapter                                  2 - Scope Development and Planning (1566 KB) 
-  Chapter                                  3 - Total Analysis Process (1044 KB) 
-  Chapter                                  4 - Internal Controls (1338 KB)  
-  Chapter                                  5 - Supervisory Committee (1996 KB) 
-  Chapter                                  6 - Information Systems and Technology (1781 KB) 
-  Chapter                                  7 - Management (2222 KB) 
-  Chapter                                  8 - General Ledger (1403 KB) 
-  Chapter                                  9 - Cash Analysis (3663 KB) 
-  Chapter                                  10 - Loans - General Loan Review, Credit Risk,                                  Delinquency, & Charge Offs (6233 KB) 
-  Chapter                                  11 - Allowance for Loan and Lease Losses (1777 KB)  
-  Chapter                                  12 - Investment Analysis (7064 KB) 
-  Chapter                                  13 - Asset Liability Management (ALM) (3523 KB) 
-  Chapter                                  14 - Share Structure (1279 KB) 
-  Chapter                                  15 - Profitability (904 KB) 
-  Chapter                                  16 - Net Worth and Other Equity Accounts (870 KB) 
-  Chapter                                  17 - Prompt Corrective Action (2646 KB) 
-  Chapter                                  18 - Regulatory Compliance (2799 KB) 
-  Chapter                                  19 - Consumer Compliance (5827 KB) 
-  Chapter                                  20 - Report Writing (1121 KB)  
-  Chapter                                  21 - Joint Conference/Exit Meeting (741 KB) 
-  Chapter                                  22 - Examination Evaluation and Review Policy (1398 KB) 
-  Chapter                                  23 - Low-Income Credit Unions (1285 KB) 
-  Chapter                                  24 - Shared Branch (1155 KB) 
-  Chapter                                  25 - Credit Union Service Organizations (2104 KB) 
-  Chapter                                  26 - Federally Insured State-Chartered Credit                                  Unions (FISCUs) (1189 KB) 
-  Chapter                                  27 - Shortages (1311 KB) 
-  Chapter                                  28 - Bond Coverage (857 KB) 
-  Chapter                                  29 - Special Assistance, Letters of Understanding                                  And Agreement, Conservatorships, and Special                                  Actions (1487 KB) 
-  Chapter                                  30 - Administrative Actions (2428 KB) 
-  Chapter                                  31 - Liquidations (1121 KB) 
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