Call Report Series: 
Call Report Lending Schedule Preparation 

Tuesday, April 9, 2024
11:00 am – 12:30 pm Eastern

Loan-related schedules pose some of the most difficult accuracy obstacles encountered in the gauntlet of call reporting. Because this exacting process presents challenges aplenty, this timely session will dive into various lending schedules, provide tips for accuracy, alert you to common mistakes, and help you ensure consistency throughout. Don’t miss it.

AFTER THIS WEBINAR YOU’LL BE ABLE TO:

• Accurately report loan information in Schedule RC-C by utilizing tips and best practices for assigning Call Report codes at loan origination
• Understand the regulatory definition of “loans secured by real estate” and how misinterpretation can cause misreporting of loans in Schedule RC-C
• Distinguish between owner-occupied and non-owner-occupied commercial real estate loans and recognize common loans that fall into those categories
• Identify common mistakes in the reporting of nonaccrual and past due loans in Schedules RC-C and RC-N
• Evaluate the differences between the prior reporting of troubled debt restructured loans and the current reporting of loan modifications to borrowers experiencing financial difficulty
• Ensure the consistency of loan codes and loan balances reported in Schedule RC-C and other loan-related schedules throughout the Call Report

WEBINAR DETAILS 

Reporting accurate information on Schedule RC-C and other loan-related schedules is one of the biggest challenges in call reporting. Coding loans correctly at origination is crucial to ensuring loans are included in the correct Call Report categories. This session will highlight common mistakes in coding loans, including what constitutes a loan secured by real estate, and how to determine owner-occupied versus non-owner-occupied loans. Other call reporting challenges, including loans held for sale, loan modifications, and maturity and repricing data will be addressed. The basics of reporting past due and non-accrual information in Schedule RC-N and reporting allowance for credit loss activity on Schedules RI-B and RI-C will also be covered. 

WHO SHOULD ATTEND? 

This informative session is designed for new and experienced Call Report preparers, including CFOs, controllers, accounting personnel, loan operations employees, and others responsible for ensuring the accuracy of quarterly Call Report submissions.

TAKE-AWAY TOOLKIT

• PDF booklet with relevant regulatory guidance and Call Report schedules with helpful notes and supplementary information
• Employee training log 
• Interactive quiz
• PDF of slides and speaker’s contact info for follow-up questions
• Attendance certificate provided to self-report CE credits

SPEAKERS

Michael Gordon, CPA, Mauldin & Jenkins, LLC
Alison Wester, CPA, Mauldin & Jenkins, LLC

Michael Gordon is a CPA and partner in the Atlanta office of Mauldin & Jenkins, LLC. He received his bachelor’s in European History and Economics in 2003 from Vanderbilt University and received his MBA with a concentration in Accounting in 2005 from the Georgia Institute of Technology Scheller College of Business. Since joining Mauldin & Jenkins in 2005, he has focused on financial institution audits and employee benefit plans. Michael also has experience with HUD and governmental entity audits. He is a member of the American Institute of Certified Public Accountants and the Georgia Society of Certified Public Accountants. 

Alison Wester is a partner and CPA with Mauldin & Jenkins, LLC and a member of their Advisory Services and Leadership/Career Development committees. With more than 25 years’ experience providing assurance and advisory services, her career has focused on financial institutions. Alison advises clients on financial reporting, operations, lending, enterprise risk management, compliance, information technology and cybersecurity, internal controls including SOX and FDICIA preparation and implementation, and other areas. She is licensed to practice in Florida and Georgia. 

Attendance verification for CE credits provided upon request.

Webinar Sponsored by Financial Education & Development

If you are having issues with registering online, please contact CBAO's Education, Training & Special Events Coordinator, Malia Widder, (614) 610-1877.