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FCA Examination Manual92unique description6/1/2018 4:08:01 PM6/1/2018 4:08:01 PMAn official website of the United States government Federal government websites often end in .gov or .mil Before sharing sensitive information, make sure you're on a federal STS_Webhttps://ww3.fca.gov/readingrm879005240https://ww3.fca.govhtmlTrueSTSaspxhttp://websp16.webfca.gov:47642/readingrm/exammanual{9A1F4964-EED2-482F-BD2D-4F60CC62603B}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Site.js11;25;1611
Get started with your site1165unique descriptionAn official website of the United States government Federal government websites often end in .gov or .mil Before sharing sensitive information, make sure you're on a federal STS_Documenthttps://ww3.fca.gov/readingrm/exammanual170760https://ww3.fca.govhtmlFalse~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_WebPage.js1616
21.2 Allowance for Losses132237/12/2023 3:59:35 PM7/12/2023 3:59:35 PMFCA Examination Manual Page 1 Allowance for Losses The Allowance for Losses topic provides guidance on evaluating the adequacy of the allowance for credit losses (ACL STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/New Exam Manual/Forms/AllItems.aspx6781630https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{4AD9101A-CCE7-4F36-B2FB-E25E99CF0031}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
1.2 Overview of FCA Examination Process132898/25/2025 6:06:41 PM8/25/2025 6:06:41 PMFCA Examination Manual Page 1 Overview of FCA Examination Process The Farm Credit Administration’s (FCA) mission is to ensure a safe, sound, and dependable source of credit and STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/New Exam Manual/Forms/AllItems.aspx6857570https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{3AF3A039-B915-40A2-B94C-0BA2018BB0DA}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
WP 31.3-1 Audit Committee1344511/26/2025 2:57:56 PM11/26/2025 2:57:56 PMThe core composition, authorities, and responsibilities of the Audit Committee (AC or committee) must be in a written charter However, institutions may use the charter, bylaws STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/New Exam Manual/Forms/AllItems.aspx62036440https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{17E4F8E6-B722-41C7-B0DF-8B589DA2EC21}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
Supplemental Derivative Accounting Guidance43418/31/2022 1:52:29 PM8/31/2022 1:52:29 PMFCA Examination Guidance 1 Last Updated: September 1, 2022 This Farm Credit Administration (FCA) document is a supplement to the EM-61.3 Derivatives Examination Manual section STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/General Guidance/Forms/AllItems.aspx23601290https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{00DD8710-7FD4-45A8-B7EE-7CD1E7A5F2C2}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
31.9 Standards of Conduct, Whistleblower, & Criminal Referral55809/22/2023 3:26:06 PM9/22/2023 3:26:06 PMFCA Examination Manual Page 1 Standards of Conduct, Whistleblower, & Criminal Referral Standards of conduct (SOC) is a key component of board and management operations STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/New Exam Manual/Forms/AllItems.aspx5332570https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{190627EC-107F-4BAF-8BB0-DADEC686DDE3}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
1.3 Financial Institution Rating System132916/22/2023 3:36:22 PM6/22/2023 3:36:22 PMFCA Examination Manual Page 1 Financial Institution Rating System Most financial institutions are categorized and rated by their respective regulators through the Uniform STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/New Exam Manual/Forms/AllItems.aspx187611370https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{F72F3F46-88BD-4DD2-8C2A-B02329FDEDEE}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
High-Risk Asset Accounting and Reporting133316/14/2023 1:58:24 PM6/14/2023 1:58:24 PMFCA Examination Guidance 1 Last Updated: June 14, 2023 This Farm Credit Administration (FCA) document is an extension of the Risk Identification Examination Manual section STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/General Guidance/Forms/AllItems.aspx91461440https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{F527374B-709C-4EC0-8FD8-4F5D11B7B0B0}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
22.1 Portfolio Planning & Analysis134295/9/2024 7:32:41 PM5/9/2024 7:32:41 PMFCA Examination Manual Page 1 Portfolio Planning & Analysis The Portfolio Planning & Analysis topic provides guidance on evaluating loan portfolio planning and analysis STS_ListItem_DocumentLibraryhttps://ww3.fca.gov/readingrm/exammanual/New Exam Manual/Forms/AllItems.aspx6177730https://ww3.fca.govpdfFalsepdfhttp://websp16.webfca.gov:47642/readingrm/exammanual{8E782ACE-7658-4D71-9802-CAB3D08F0C23}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515

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