|The FCA Examination Manual can be viewed with the documents arranged in the following orders:|
o Table of Contents
o Alphabetical Listing
|FCA Examination Manual|
The FCA Examination Manual contains concepts, guidelines, and procedures for the examination of the Farm Credit System (FCS) institutions. It provides the basis for a consistent approach to the examination and supervision of Farm Credit banks, associations, and service corporations.
The Manual covers the entire examination process - planning; completion of examination procedures; preparing the Report of Examination; and follow-up and monitoring. Each step in the process is an important part of the FCA's efforts to ensure the safety and soundness of the FCS.
The Manual is divided into several modules representing the broad categories of the examination process. These modules are comprised of several sections which provide guidance on specific areas of examination. The introductory General module provides background information and criteria for the overall examination function. Subsequent modules provide guidance on planning and monitoring; examination of assets; finance; management; compliance; reports and conferences; and examination at the bank level. A glossary is provided at the end of the Manual.
The FCA Examination Manual will be updated as the FCS changes and develops new products and services, and as the examination process evolves to address new risks and changes in laws and regulations.