• Updated hyperlinks to eCFR.
• Added an evaluative question on FCA Funding Approvals for debt issuance.
• Added guidance on intraday liquidity.
• Added a reference to the stress testing IM as well as additional guidance on stress testing.
• Made revisions in 2 procedures to address guidance from BL-074.
• Added various references to statutory collateral throughout the guidance.
• Updated the Audit procedure to be consistent with the other audit procedures in the EM.
• Made other misc. technical and grammatical edits.
  

• Updated hyperlinks to eCFR.
• Added guidance for examining compliance with FCA Regulation 621.15 which was previously examined in the Portfolio Planning & Analysis topic.
• Made other misc. technical and grammatical edits.
  

• Updated hyperlinks to eCFR.
• Updated references and linked to new Stress Testing IM.
• Incorporated applicable references to BL-074.
• Updated YBS guidance to address new regulation.
• Made other misc. technical and grammatical edits.
  

• Added new procedure titled Stress Testing Framework.
• Added guidance on wholesale funding arrangements to the Cooperative Principles procedure.
• Updated the UBE procedure to clarify guidance expectations and regulatory requirements.
• Made other misc. technical and grammatical edits.
  

• Added language to the topic overview and several procedures to address outsourcing human capital functions.
• Added a reference and link to the diversity and inclusion IM in the Plan and Strategies procedure.
• Revised links to go to the eCFR and added hyperlinks to the AAP regulations.
• Added additional guidance in the Compensation Committee procedure to expand on considerations for committee effectiveness.
• Removed the section on maximum bank director compensation and moved applicable content to a bank only board policy evaluative question.
• Added a couple notes to the Employee Compensation procedure to address the incentive rules for insurance sales and not using FIRS ratings as incentive criteria.
• Updated the Audit procedure to be consistent with the other audit procedures in the Examination Manual.
• Made misc. other technical and grammatical changes. 
  

• HMDA
• TILA
• RESPA
• Margin Stock
  

Updated the guidance to address the new CECL requirements that were effective as of January 1, 2023. Specifically: 

• Changed the procedure name for Policy, Procedures, Methodologies, & Controls. (It was previously named Policy, Procedures, & Controls.)
• The Allowance Level and Policy, Procedures, Methodologies, & Controls procedures were rewritten to address the new CECL requirements.
• The Audit and Transaction Testing procedures included minor revisions to address the new CECL requirements. 
• Made other miscellaneous technical and grammatical updates.
  

Standards of Conduct (SOC)

• Changed the procedure name SOC Policy and Procedures to SOC Program.
• Updated the guidance in the SOC Program procedure to reflect the new SOC regulations that became effective on January 1, 2023.
• Removed procedures SOC Internal Controls and SOC Disclosure Statements. The updated guidance for these areas is now incorporated in the SOC Program procedure.
• Removed Workpaper WP 31.1-13 SOC Policies and Procedures.

• Published a new Board Committees procedure.
• Updated outdated hyperlinks in the Enterprise Risk Management procedure.
• Revised reference to the Board Policies and Charters Workpaper as this is now a supplemental document in the Policy Administration procedure. (Removed WP 003 Board Policies and Charters as this new supplemental document replaced the workpaper.)
• Added considerations for additional policy direction in the Internal Control Policy procedure.
• Added reference to specific SOC audit expectations and transaction testing for insider loans and criminal referrals in the Audit procedure.
• Removed reference to FCA Regulation 612.2155 in the Transaction Testing procedure.
• Made miscellaneous other technical and grammatical updates.