# TblRptList

RptTitle:
Borrowers with Same Address
and Different CIF

RptDesc:
This report compiles a list of borrowers that have different CIF numbers, but are related by having the identical mailing address.

This report can help to identify potentially related loans.  It can also present “red flags” to the examiner if multiple loans are seemingly unrelated, but share the same address.  

Parameters: requires at least two different CIF numbers that share an identical address.


RptTitle:
Borrowers with Same Address,
Different CIF and Last Names

RptDesc:
This report displays groups of loans that have the same address where at least one of the loans has a CIF number that doesn’t match the others and there are at least two different borrower names at that address.

Besides providing a compilation of potentially related borrowers, the report can help identify potential “red flags” associated with fictitious, or “straw,” borrowers.

The street address and city is checked to see if multiple CIF records exist for that address and further refines the list to include only those relationships that do not share a common name.


RptTitle:
Borrowers with Same SSN and Different CIF

RptDesc:
This report compiles a listing of loans that share the same social security, or tax identification number, but have multiple CIF records.

This list can also help to identify borrowing relationships that might not be captured effectively by the bank’s CIF system.  It will also group records that lack SS or TIN numbers, raising a question about the effectiveness of interest expense reporting by the bank to its customers for tax purposes. 

Parameters:  The SSN/TIN field is checked for two or more loan records, then further refined to include only those records that contain different CIF numbers.


RptDesc:
This report compiles a listing of loans that share a common P.O. Box address and city.  The listings are grouped under the respective loan officers.

This report can produce “red flags” concerning borrowers that might illicitly use a common address while intentionally concealing a street address.  Also, bank personnel might attempt to conceal borrower records by directing statements to a common P.O. Box.

Parameters: Loans having a common P.O. Box address, but with two or more borrower names.


RptTitleLst:
Street Address of "Hold" or "Do Not Send"

RptTitle:
Loans with Street Address of
"Hold" or "Do Not Send"

RptDesc:
This report consists of loan records that have the words “hold” or “do not mail” in the address field.

While some loan records legitimately might not contain a mailing address and are hand delivered by bank personnel, this process should be limited and well controlled.  Sometimes mailing addresses are removed for dormant accounts.  The “red flags” posed in this report might include loan records that are being intentionally concealed by bank personnel for potentially illicit purposes.   

Parameters: Any loan with “hold” or “do not mail” in the address field.


RptTitle:
Loans with High Past Due Count, Not on Watch List

RptDesc:
This report compiles a listing of loans that have a history of delinquency, but are not included in the bank’s watch list.  The loans might be late for payment, but are under the thirty-day past due threshold.

This report can help identify loans that have a history of chronic delinquency, but are not listed currently as problems on bank past due or watch list records  

Parameters:  Loans that have been 30-, 60-, or 90-days past due in any combination at least twice, and are not presently listed as a watch list loan in the bank’s data base.


RptDesc:
This report compiles the loans with the lowest interest rates for each loan type.    

This report can be used to spot “red flags” posed by loans carrying potentially below market interest rates.  An unscrupulous banker could make it easy to conceal illicit loans by requiring a below market payment.  Also, insider loans carrying below market rates might lead to Regulation O violations.

Parameters: This report segregates loans by type, then lists the fifteen loans with the lowest interest rates for that specific type. The user can adjust parameters by using the customize report feature.


RptTitle:
Current Loans with High Accrued Interest

RptDesc:
This report complies a listing of loans that are current, but have a potentially large accumulation of interest accrued and not paid.

This report is used to identify loans that have potentially imbedded payment problems or possible evergreen status, but might not be identified on the bank’s watch list or past due reports.  Also, potentially unscrupulous bank personnel might conceal an illicit loan by accruing interest without the intention of making payments.

Parameters: The amount of accrued interest is compared to the loan payment amount for all loans less than 30 days past due.  A loan will show on this report if accrued interest totals more than 1.5 times  the loan’s scheduled regular payment amount.


RptTitle:
Loans with Partial Charge-Offs Not on WL or Internally Classified

RptDesc:
This report list loans that have experienced partial charge off, but are not on the bank’s watch list.

Loans that have been partially charged off can be legitimate workouts or restructured debts.  Normally, such loans would be included in the bank’s list of problem loans.  Loans with partial charge offs might indicate activity by unscrupulous personnel to conceal illicit activity.

Parameters:  Loans not on the bank’s watch list that have a balance outstanding and contain a dollar amount in the charge off field are included in this report.


RptDesc:
This report compiles a listing of loans that have had payments extended two or more times.  

Loan extensions can serve a legitimate credit need, but multiple extensions might indicate an inherent credit problem or mask a delinquent situation.  Extensions can be used by unscrupulous bank personnel to conceal an illicit loan.

Parameters: This report contains loans that have received two or more extensions but are not contained in the bank’s watch list.


RptTitleLst:
Chronically PD, Renewed or Extended, < 30 Days PD

RptTitle:
Current Loans Chronically Past Due, Renewed or Extended

RptDesc:
This report contains loans that are less than 30-days past due as of the asset review date, but have a history of being extended, renewed, or chronically delinquent. 

Loans in this category may have embedded credit weaknesses.  Also, excessive renewals, delinquency, or extensions might indicate unusual activity by unscrupulous loan personnel to conceal a problem loan.

Parameters:  User can adjust parameters.  Default report includes any loan that has been delinquent more than 30-days at least 15 times, 60-days at least seven times, or 90- days at least three times, or renewed or extended at least seven times.


RptTitle:
Loan Originations Near Loan Officers' Lending Limits

RptDesc:
This report requires the user to establish and enter the banker’s authorized lending limit. This report compiles the loans within a loan officer’s portfolio that are near, or at, the individual’s authorized limit.  

Lenders are expected to operate within their respective lending limits.  Unscrupulous bank personnel might conceal illicit lending activity by making loans below authorized limits, which would require no scrutiny or intervention by other bank managers or supervisors.

Parameters: This report uses the individual’s lending limit, subscribed under bank policy, and compiles a list of loans with balances within 15% of that limit.


RptDesc:
This report identifies loans that have unusually long or negative amortization schedules.

Loans with lengthy or negative amortization might indicate that the borrower does not have sufficient capacity to meet a more traditional payment schedule.  Typically, loans so identified might represent restructured troubled debt and have legitimate purpose. These loans also might represent unidentified problem credits.

Parameters: This report calculates both the original and remaining amortization period, then compiles the 15 loan records with the highest remaining amortization period for each loan type.


RptTitleLst:
Largest Relationships for Each Loan Officer

RptTitle:
Largest Relationships for each Loan Officer

RptDesc:
This report lists the ten largest loan relationships for each loan officer.

This report provides information valuable for scoping purposes.  It is not intended to identify “red flags.”

Parameters:  The scoping balance is totaled for each relationship and the ten largest are listed by loan officer.


RptDesc:
This report compiles a listing of loans that have a current balance greater than original balance.

This report may contain legitimate lines of credit that have been drawn above the original disbursement.  It also can be useful to identify loans that have unpaid interest capitalized and imbedded in its principal balance.  Unscrupulous bank personnel might conceal illicit lending activity by capitalizing interest.

Parameters:  Loans that have a current balance greater than the original balance are included in this report.


RptTitle:
Loans with Duplicate Collateral Descriptions

RptDesc:
This report compiles a listing of two or more loans that contain identical collateral descriptions.

Loans are routinely cross collateralized and might contain identical collateral descriptions.  Conversely, unscrupulous lenders might conceal illicit lending activity and avoid scrutiny from loan reviewers by substituting identical collateral for unrelated lending situations.  

Parameters.  Collateral descriptions are compared, and records containing identical descriptions are compiled and listed on this report.


