Skip to main content
U.S. flag
An official website of the United States government
Dot gov
The .gov means it’s official.
Federal government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on a federal government site.
The site is secure.
The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.
This page is no longer active. Its content has expired or been rescinded by the FDIC.
Financial Institution Letter
Bank Reports
SUBJECT: Call Report Preparation Guidelines on the Internet 

The FDIC’s Division of Supervision has recently posted to the Internet additional guidance for preparers of Reports of Condition and Income (Call Reports). Checks & Balances, Guidelines for Preparing an Error Free Call Report will supplement the current Instructions for the Preparation of Consolidated Reports of Condition and Income for small banks that file the FFIEC 034 version of the report forms. 

Checks & Balances contains examples to assist preparers in completing the quarterly reports for banks with domestic offices only and total assets of less than $100 million. The guide also has valuable tips for avoiding common errors and ensuring that complete and accurate information is reported in each data item on the report schedules. A data-item checklist and a cross-reference are included. 

Checks & Balances incorporates most of the edit criteria the FDIC uses to validate a bank’s actual report. Therefore, the guidance is recommended for use in conjunction with, but not as a substitute for, the regular instruction book. 

To access Checks & Balances through the Internet, use one of the following addresses: 


To request a printed copy of the guide, contact the FDIC’s Call Report Analysis Unit on 800- 688-3342 (toll free) or 202-898-6607. 

For more information, call Fred Orzehowski (202-898-6603) or Michael McPherson (202-898- 6580), Financial Analysts in the FDIC’s Division of Supervision.

Nicholas J. Ketcha Jr.

Distribution: FDIC-Supervised Institutions (Commercial and Savings) 

Note: Paper copies of FDIC financial institution letters may be obtained through the FDIC’s Public Information Center, 801 17th St., N.W., Room 100, Washington, D.C. 20434 ((703) 562-2200 or 800-276-6003). 

Last Updated: February 7, 1997