Office of Thrift Supervision

Handbooks

These handbooks contain examination procedures and other information that OTS examiners use in examining OTS-regulated financial institutions.

Examination Handbook - This handbook, which consolidates and replaces the Thrift Activities and Compliance Activities Handbooks, contains comprehensive guidance on safety and soundness, and compliance. It addresses all major areas of concern to examiners and supervisors during full-scope examinations. The handbook also reflects OTS's streamlined approach to compliance examinations, which emphasize assessing an institution’s management of its compliance responsibilities. The handbook is organized according to CAMELS areas and compliance laws and regulations.

Applications Processing Handbook - This handbook provides information on how the OTS processes applications and notices.

Trust and Asset Management Handbook - This handbook is used in examining savings associations and subsidiaries that engage in trust activities. It provides detailed guidance for examiners in planning and conducting examinations, preparing reports and taking appropriate enforcement actions. The book discusses the duties, risks and potential liabilities of providing trust services and summarizes the laws, regulations and standards of fiduciary conduct applicable to savings associations acting as trustees. Examination policies and procedures are also included for supervision and management of a trust department, operations and internal controls, audit, and asset and account administration.

Holding Company Handbook - This handbook outlines OTS's regulatory approach to supervising and examining savings and loan holding companies. It is organized according to the CORE technical review areas (Capital, Organizational Structure, Relationship, and Earnings).

FFIEC Information Technology Examination Handbook (external website) - This interagency handbook is a guide for conducting information technology examinations at financial institutions and technology service providers. The Federal Financial Institutions Examination Council (FFIEC) publishes it for the Office of Thrift Supervision and other financial regulatory agencies. It includes standards and guidelines for sound information technology internal control practices.