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1. Purpose. To establish guidelines for providing examiner assistance to federal law enforcement authorities.
2. Background. From time to time the Federal Bureau of Investigation (FBI), Internal Revenue Service (IRS), V.S. Attorney's Offices, Department of Justice and the various organized crime strike forces have requested the assistance of an FDIC examiner to help develop criminal cases involving insured nonmember banks. Such requests have become more frequent in recent months.
Requests for examiner assistance may arise from investigations of bank fraud and embezzlement cases referred to the U.S. Attorney by the FDIC or by the banks themselves. Other cases are developed from information gathered by organized crime strike forces or similar multi-agency investigative groups. The IRS often requests assistance in developing criminal cases under 31 C.F.R. 103, the financial recordkeeping and reporting of currency and foreign transactions regulations.
Usually, an examiner is requested to provide expertise to aid law enforcement agents in building a case. The examiner may be asked to interpret documents subpoenaed from the bank; explain how the documents flow through the system; and determine whether they are relied upon at some point by FDIC examiners, bank auditors or managers to formulate business decisions or opinions as to the condition of the bank. At other times, more specific assistance is desired. !n several cases, the initial request for assistance has led to a later recues: for the examiner to provide testimony at trial or before a Federal Grand Jury.
Transcictal So. 182
3. Policy and Guidelines. In response to requests for examiner assistance from Federal law enforcement authorities, the Division of Bank Supervision and all Regional Offices will cooperate to the fullest extent practicable. The following guidelines should be considered prior to granting any request for exarriner assistance.
The request for assistance must be made by a legitimate law enforcement authority having jurisdiction over the suspected irregularity;
The information requested or that which the examiner has been asked to review must be relevant to a legitimate law enforcement inquiry;
The suspected irregularity must involve an insured state nonmember bank, its directors, officers, employees or customers;
In cases where the bank itself is not under investigation, the targets of the investigation must be specified and should be associated with the bank as directors, officers, employees or customers;
Compliance with all applicable provisions of the Right to Financial Privacy Act covering disclosures of information derived from bank customer records must be assured;
The selected examiner should be formally detailed to the law enforcement authority for a period of time which is mutually convenient. During the detail the Corporation will provide regular duty salary and travel expenses. A Standard Form 52 should be prepared if the detail period exceeds 30 calendar days. A separate travel authorization, if necessary, and a separate travel voucher should be prepared to cover the detail period;
The examiner should be instructed that while assisting the law enforcement authorities, he/she will be acting solely as a representative of the law enforcement authority and will not represent the FDIC in any way and should not assert nor exercise any authority as a Corporation examiner;
The examiner should be cautioned to avoid accompanying law enforcement agents on to the bank's premises for the purpose of gathering records;
In order to avoid inappropriate disclosure of irrelevant information gathered through the examination process, it may be prudent to select an examiner who has not participated in a recent examination of the bank under investiga:ion. Of course, certain situa:10.5 particularly those involving Federal Grand Jury proceedings may necessitate selection of the Examiner-in-Charge (or equally knowledgeable examiner) of the most recent examination of the bank under investigation;
Testimony under oath either at trial or before a Federal Grand Jury should be specifically authorized at such time as formally requested by the U.S. Attorney. Generally, authorization for such testimony should not be included in the original authorization to provide assistance.
4. Examination Resources. Any request for examiner assistance should be viewed in terms of the region's overall demand for examination resources. While our objective is to cooperate to the fullest extent possible, instances may arise in which the examiner's time may be more urgently needed elsewhere, e.g., in dealing with priority matters concerning problem bank examinations. In other words, assistance to law enforcement authorities is of priority, but not to the exclusion of all others.
5. Delegations of Authority to provide Examiner Assistance to Federal Law Enforcement Authorities. Regional Directors have been delegated authority
. under Section 309.6(0)74)(11) to disclose Reports of Examination and other exempt records to the proper Federal and State prosecuting or investigatory authorities. This authority extends to providing examiner assistance whenever the irregularities discovered in banks are believed to constitute violations of any Federal or State civil or criminal law, or unsafe or unsound banking practice.
Pursuant to Section 309.6(c)(8), Regional Counsels have been delegated authority from the General Counsel to authorize Corporation examiners to appear and testify at any administrative or judicial hearing or proceeding where such examiner has been served with a valid subpoena, court order, or other legal process requiring him to testify.
6. Contacts. Questions concerning this subject should be directed to the Intelligence Section at FTS 389-4415. A brief memorandum covering the nature and duration of and personnel involved in such details should also be forwarded to the Intelligence Section.
7. Expiration Date. This memorandum is effective until cancelled.
1. Purpose. Distribute newly adopted examination procedures and supporting instructions covering Treasury's Financial Recordkeeping and Reporting of Currency and Foreign Transactions regulations (31 C.F.R Part 103).
2. General Provisions. The attached procedures have been adopted by the che FDIC, Office of the Comptroller of the Currency and the Federal Reserve System. They are set forth in two separate modules which are progressively extensive in scope. Completion of the first module enables the examiner to determine whether the examination can be concluded at that point or whether the examiner should continue inco Module II.
Module I requires the examiner to establish that the examined institution has appropriate operating and auditing standards. In addition, it requires the examiner to conduct a detailed review of the institution's internal audit functions and entails the examination of procedures and selected work papers, reports and responses. This review of auditing methodology and implementation should enable the examiner to decide whether to conclude the review or examine further.
Module Il sets forth guidelines for the examiner to employ in conducting a review of a sample of actual transactions and related documentation.
This same type of extensive examination (i.e., both Modules I and II) would also be conducted in certain institutions determined by the FDIC or identified by other regulatory or law enforcement agencies is being in probable noncompliance with the regulations.
3. Responsibility and Action. The new procedures should be implemented inmediately. All previous memoranda containing examination procedures on this subject are hereby rescinded.
4. Report Checklist. A copy of Form FDIC 6500/54 revised February, 1981 is attached and should be used in conjunction with the new procedures. Supplies of the new forms are available fron the Storage Unit - Services Section.
Transmittal No. 65