AUDIT PROCEDURES BANK SECRECY ACT

1. Complete the Internal Control Que t!onna!re. ". Re#!e$ pr!or au%!t report &!nternal an% e'ternal( an% %eterm!ne !) an* note% #!olat!on or $ea+ne e $ere ,orre,te%. -. Ba e% on the e#aluat!on o) !nternal ,ontrol an% the $or+ per)orme% .* the e'am!ner / %eterm!ne the ,ope o) the au%!t. 0. Determ!ne !) the Boar% ha a%opte% a $r!tten ,ompl!an,e pro1ram that en ure ,ompl!an,e $!th all report!n1 an% re,or% +eep!n1 re2u!rement o) the BSA &!n,lu%!n1 SAR re2u!rement (/ ant!3mone* laun%er!n1 pro#! !on an% ,onta!n the )ollo$!n1 re2u!re% element 4 A * tem o) !nternal ,ontrol to en ure on1o!n1 ,ompl!an,e5 In%epen%ent te t!n1 )or ,ompl!an,e ,on%u,te% .* e!ther .an+ per onnel or an out !%e part* De !1nat!on o) a 2ual!)!e% !n%!#!%ual& ( re pon !.le )or ,oor%!nat!n1 an% mon!tor!n1 %a*3to3%a* ,ompl!an,e. Tra!n!n1 )or appropr!ate per onnel

6. Determ!ne !) ant!3mone* laun%er!n1 pol!,!e / pro,e%ure / an% pro1ram a%%re 4 I%ent!)*!n1 an% report!n1 mone* laun%er!n1 !n !t %!))erent )orm &pla,ement/ la*er!n1/ an% !nte1rat!on(5 I%ent!)!,at!on o) h!1h3r! + a,t!#!t!e / .u !ne e / an% ,ountr!e 5 De#elopment o) a * tem )or %ete,t!n1/ mon!tor!n1/ an% report!n1 u p!,!ou a,t!#!t*5 E ta.l! hment o) a ,omprehen !#e pro1ram )or open!n1 an% ma!nta!n!n1 a,,ount an% e ta.l! h!n1 other ,u tomer relat!on h!p to !n,lu%e pro,e%ure )or !%ent!)*!n1/ %o,ument!n1/ an% #er!)*!n1 ,u tomer !n)ormat!on. Compl!an,e $!th O7AC re1ulat!on 5

8. Determ!ne !) the ant!3mone* laun%er!n1 pol!,!e / pro,e%ure / an% pro1ram ,o#er all pro%u,t an% un!t o) the .an+/ !n,lu%!n1/ .ut not l!m!te% to4 Teller9,urren,* operat!on :en%!n1 ;!re Tran )er )un,t!on Tru t a,t!#!t!e Corre pon%ent Ban+!n1

Pr!#ate Ban+!n1 <onetar* In trument Sale D! ,ount Bro+era1e operat!on Internat!onal %ept. Sa)e Depo !t Bo' rental

=. Determ!ne !) mana1ement ha !mplemente% !nternal ,ontrol to m!n!m!>e the r! + o) mone* laun%er!n15 the ,ontrol houl% !n,lu%e .ut not .e l!m!te%/ to the )ollo$!n14 a. <one* laun%er!n1 %ete,t!on pro,e%ure 5 .. I%ent!)!,at!on an% mon!tor!n1 o) non3.an+ )!nan,!al !n t!tut!on that are %epo !tor o) the !n t!tut!on an% that en1a1e !n a h!1h #olume o) ,a h a,t!#!t* &!.e./ mone* tran m!tter an% ,he,+ ,a h!n1 .u !ne e (5 ,. Per!o%!, a,,ount a,t!#!t* mon!tor!n1/ an%5 %. Internal !n#e t!1at!on/ mon!tor!n1 an% report!n1 o) u p!,!ou tran a,t!on . ?. Re#!e$ the ,a h total h!ppe% to an% re,e!#e% )rom the 7e%eral Re er#e Ban+/ ,orre pon%ent .an+ / or .et$een .ran,h o))!,e )or a rea ona.le per!o% o) t!me. Throu1h %! ,u !on $!th mana1ement/ %eterm!ne the ,au e o) unu ual a,t!#!t* note% &!.e./ mater!al #ar!an,e !n total o) ,urren,* h!ppe% or re,e!#e% or lar1e %enom!nat!on ,urren,* e',han1e%(. Al o %eterm!ne !) the #olume o) CTR )!l!n1 %ur!n1 the per!o% ! ,on ! tent $!th an* ,han1e !n the pattern o) ,a h a,t!#!t*. @. Te t the a,,ura,* o) the automate% * tem u e% to ,apture an% pro#!%e !n)ormat!on on ,a h tran a,t!on .* %eterm!n!n1 the )ollo$!n14 a. ;hether the report ho$ all tran a,t!on &!n%!#!%ual an% mult!ple tran a,t!on ( !n e',e o) A1B/BBB on the ame .u !ne %a* .* or on .ehal) o) the ame !n%!#!%ual/ or a,,ount5 .. ;hether the * tem !n,lu%e all po!nt o) ,a h entr* an% e'!t5 ,. ;hether the %! ,ount .ro+era1e/ pr!#ate .an+!n1/ tru t/ or an* other %epartment $!th!n the .an+ en1a1e !n ,urren,* tran a,t!on u.Ce,t to the re1ulat!on / an% !) o/ that a11re1at!on * tem ,o#er u,h a,t!#!t!e . 1B. Re#!e$ a ample o) ,omplete% CTR / $hether har% ,op* or ,omputer 1enerate% )!l!n1 / to %eterm!ne that4 a. CTR $ere ,omplete% !n a,,or%an,e $!th IRS !n tru,t!on . .. Tran a,t!on amount $ere ,on ! tent $!th the t*pe an% nature o) .u !ne or o,,upat!on o) the ,u tomer. ,. CTR $ere )!le% )or lar1e ,a h tran a,t!on !%ent!)!e% .* teller D ,a h proo) heet / automate% lar1e ,urren,* tran a,t!on * tem/ or other t*pe o) a11re1at!on * tem/ unle an e'empt!on e'! t )or the ,u tomer. %. CTR $ere )!le% $!th!n 16 ,alen%ar %a* a)ter the %ate o) the tran a,t!on.

11. Re#!e$ an* ,orre pon%en,e re,e!#e% )rom the IRS relat!n1 to !n,orre,t or !n,omplete CTR an% %eterm!ne !) mana1ement ha ta+en appropr!ate ,orre,t!#e a,t!on. 1". I) the re#!e$ o) the a.o#e au%!t pro,e%ure !n%!,ate !1n!)!,ant $ea+ne e !n han%l!n1/ !%ent!)*!n1 an% report!n1 o) lar1e ,urren,* tran a,t!on / or !) mone* laun%er!n1 ! u pe,te%/ ,on%u,t the )ollo$!n1 tep 4 a. Re#!e$ teller D ,a h proo) heet )or nonreport!n1 o) lar1e ,urren,* tran a,t!on )or per!o% o) t!me o) u pe,te% #!olat!on . .. Re#!e$ automate% * tem report )or the )ollo$!n1 !n%!,ator o) po !.le mone* laun%er!n14 1. e#!%en,e o) tru,ture% tran a,t!on ". e#!%en,e o) E,on,entrat!onF a,,ount -. ,u tomer $!th )re2uent ,a h tran a,t!on that ha#e pro#!%e% e!ther a )ore!1n a%%re or po t o))!,e .o' a an a%%re or ha#e re2ue te% that the .an+ hol% monthl* tatement 0. other u p!,!ou or unu ual tran a,t!on 1-. I) a#a!la.le re#!e$ ,op!e o) the )ollo$!n1 !nternall* 1enerate% report to !%ent!)* an% #er!)* that lar1e ,a h tran a,t!on are .e!n1 reporte%4 a. Su pe,t K!t!n1 report a ,u tomer u !n1 the!r a,,ount )or mone* laun%er!n1 ! !m!lar to that a ,u tomer $ho ! +!t!n1 .. Deman% Depo !t :ar1e Balan,e report report ho$ .alan,e e2ual to or 1reater than A1B/BBB ,. Deman% Depo !t :ar1e Tran a,t!on report report ho$ tran a,t!on e2ual to or 1reater than A1B/BBB %. In,om!n19Out1o!n1 ;!re Tran )er :o1 lo1 $!ll help !%ent!)* tran )er out o) the ,ountr*/ tran )er )un%e% .* ,a h or monetar* !n trument / tran )er )or non3,u tomer / an% unu ual pattern o) a,t!#!t*. e. :oan :! te% .* Collateral report ,an !%ent!)* !1n!)!,ant loan e,ure% .* ,a h &CD 9DDA (/ $h!,h houl% .e re#!e$e% )or purpo e an% ,on ! ten,* $!th ,u tomerD .u !ne an% re our,e . 10. Re#!e$ ,op!e o) maCor ,orre pon%ent .an+ tatement )or at lea t t$o month / to1ether $!th re,on,!lement heet an% 1eneral le%1er heet ,o#er!n1 the ame per!o%. In#e t!1ate lar1e tran a,t!on re)le,te% on e!ther the !n t!tut!onD or the ,orre pon%entD re,or% to %eterm!ne the nature/ a !n%!,ate% .* ,op!e o) ,re%!t9%e.!t a%#!,e / or 1eneral le%1er t!,+et . Note an* ,a h h!pment ma%e on .ehal) o) !n%!#!%ual ,u tomer to a ,orre pon%ent .an+ )or ,re%!t to the ,u tomerD a,,ount at the ,orre pon%ent .an+. 16. Re#!e$ ,orre pon%ent a,,ount tatement / ,u tomer a,,ount re,or% / or tele' re,or% )or lar1e %epo !t !nto a,,ount ,ontrolle% .* the ame per on o) ,a h!erD ,he,+ / mone* or%er / or !m!lar !n trument %ra$n on other !n t!tut!on !n amount un%er A1B/BBB. The e )un% ma* po !.l* .e tran )erre% el e$here !n

.ul+ amount . Note $hether the !n trument un%er A1B/BBB are e2uent!all* num.ere%. 18. Re#!e$ !n,om!n1 ma!l o) the !n t!tut!on to %eterm!ne !) ,urren,* %epo !t are re,e!#e% #!a ma!l/ ,our!er er#!,e / or !nternal %el!#er!e / an% $hether CTR are properl* )!le%. 1=. Re#!e$ SAR )!le% $!th!n the la t *ear an% #er!)* that the* $ere )!le% !n a t!mel* manner -B ,alen%ar %a* a)ter the %ate o) the !n!t!al %ete,t!on o) the )a,t . Note4 Ban+ are allo$e% an a%%!t!onal -B %a* !) a u pe,t ! not !%ent!)!e% at the )a,t are +no$n &total o) 8B %a* (. Determ!ne ! a SAR houl% ha#e .een )!le% )or u p!,!ou a,t!#!t* note% %ur!n1 the au%!t. 1?. Determ!ne !) the BSA pol!,* note the retent!on per!o% o) )!#e *ear )or re2u!re% re,or% un%er -1 C7R 1B-. 1@. 7or ea,h pa*ment or%er o) A-/BBB or more that the .an+ a,,ept a the or!1!nat!n1 .an+/ #er!)* $hether the .an+ reta!ne% e!ther the or!1!nal or a m!,ro)!lm/ other ,op*/ or ele,tron!, re,or% o) the pa*ment or%er -1 C7R 1B-.-- &e( &1( &!(. "B. Determ!ne $hether the .an+ reta!n the )ollo$!n1 re,or% )or ea,h pa*ment or%er o) A-/BBB or more &$h!,h ma* .e $!th the pa*ment or%er !n the .an+D )!le !) the ,u tomer ha a loan or %epo !t relat!on h!p $!th the .an+(4 a. .. ,. %. e. ). The name an% a%%re o) the or!1!nator The amount o) the )un% tran )er The %ate o) the )un% tran )er An* pa*ment !n tru,t!on re,e!#e% )rom the or!1!nator $!th the p*mt.or%er The !%ent!t* o) the .ene)!,!ar*D .an+ A man* o) the )ollo$!n1 !tem a are re,e!#e% $!th the pa*ment or%er name an% a%%re o) the .ene)!,!ar*/ the a,,ount num.er o) the .ene)!,!ar* an% an* other pe,!)!, !%ent!)!er o) the .ene)!,!ar*

"1. 7or )un% tran )er o) A-/BBB or more )or or!1!nator that %o not ha#e an e ta.l! he% relat!on h!p $!th the .an+/ a ,erta!n !) the !n)ormat!on l! te% !n tep G"B ! reta!ne%/ !n a%%!t!on to the )ollo$!n14 a. I) the pa*ment or%er $a ma%e !n per on/ the !%ent!t* o) the non3,u tomer houl% .e #er!)!e% an% %o,umente%. .. I) the .an+ ha% +no$le%1e that the per on pla,!n1 the pa*ment or%er $a not the or!1!nator/ the .an+ houl% o.ta!n an% reta!n a re,or% o) the or!1!natorD ta'pa*er !%ent!)!,at!on num.er or pa port num.er an% ,ountr* o) ! uan,e &!) +no$n .* the per on pla,!n1 the or%er(. The .an+ houl% al o note the la,+ o) th! !n)ormat!on. ,. I) the pa*ment or%er $a not ma%e !n per on/ the .an+ houl% o.ta!n an% reta!n a re,or% o) the name an% a%%re o) the per on pla,!n1 the pa*ment

or%er/ a $ell a the per onD ta'pa*er !%ent!)!,at!on num.er or !) none/ al!en !%ent!)!,at!on num.er or pa port num.er an% ,ountr* o) ! uan,e. The .an+ houl% al o note the la,+ o) th! !n)ormat!on. A ,op* or re,or% o) the metho% o) pa*ment &e.1./ ,he,+ or ,re%!t ,ar%( houl% al o .e reta!ne%. "". 7or )un% tran )er o) A-/BBB or more )or $h!,h the .an+ ! a,t!n1 a the !nterme%!ar*/ %eterm!ne that the or!1!nal or a m!,ro)!lm/ other ,op*/ or ele,tron!, re,or% o) the pa*ment or%er ! reta!ne%. "-. 7or ea,h pa*ment or%er a,,epte% .* a .ene)!,!ar*D .an+/ !) the .ene)!,!ar* %oe not ha#e an e ta.l! he% relat!on h!p $!th the or!1!nat!n1 .an+/ %eterm!ne that the .ene)!,!ar* .an+ reta!n the )ollo$!n1 !n)ormat!on4 a. I) the pro,ee% $ere %el!#ere% !n per on to the .ene)!,!ar* or !t repre entat!#e or a1ent/ the .an+ mu t #er!)* the !%ent!t* o) the per on re,e!#!n1 the pro,ee% an% reta!n a re,or% o) that !n)ormat!on. .. I) the .an+ ha +no$le%1e that the per on re,e!#!n1 the pro,ee% ! not the .ene)!,!ar*/ the .an+ mu t o.ta!n an% reta!n a re,or% o) the .ene)!,!ar*D name an% a%%re / a $ell a the .ene)!,!ar*D ta'pa*er !%ent!)!,at!on num.er &TIN or SSN( or !) none/ al!en !%ent!)!,at!on num.er or pa port num.er an% ,ountr* o) ! uan,e/ !) +no$n .* the per on re,e!#!n1 the pro,ee% / or a notat!on o) the la,+ o) th! !n)ormat!on. ,. I) the pro,ee% $ere %el!#ere% other than !n per on/ a ,op* o) the ,he,+ or other !n trument u e% to e))e,t pa*ment/ or the !n)ormat!on ,onta!ne% thereon/ a $ell a the name an% a%%re o) the per on to $hom !t $a ent mu t .e reta!ne%. "0. Determ!ne that the !n)ormat!on reta!ne% )or $!re tran )er )un% 1reater than A-/BBB ! retr!e#a.le .* the name o) the or!1!nator or .ene)!,!ar*. I) the or!1!nator or .ene)!,!ar* ! e ta.l! he% ,u tomer o) the .an+/ the !n)ormat!on mu t al o .e retr!e#a.le .* a,,ount num.er. "6. Re#!e$ a ample o) monetar* !n trument o) A-/BBB 3 A1B/BBB/ !n,lu !#e an% %eterm!ne $hether the .an+D re,or% !n,lu%e the )ollo$!n1 re2u!re% !n)ormat!on )or pur,ha er $ho ha#e %epo !t a,,ount $!th the .an+4 a. .. ,. %. e. ). The name o) the pur,ha er Date o) pur,ha e The t*pe& ( o) !n trument& ( pur,ha e% The er!al num.er& ( o) ea,h !n trument& ( pur,ha e% !n ,urren,* The %ollar amount& ( o) ea,h the !n trument& ( pur,ha e% !n ,urren,* <etho% o) #er!)*!n1 the !%ent!t* &e!ther at the t!me o) pur,ha e or $hen %epo !t a,,ount opene%(

"8. 7or pur,ha er $ho %o not ha#e %epo !t a,,ount $!th the .an+/ the )ollo$!n1 !n)ormat!on )or ,a h pur,ha e o) monetar* !n trument !n amount o) A-/BBB to A1B/BBB/ !n,lu !#e/ houl% .e reta!ne%4 a. .. ,. %. e. ). 1. h. The name an% a%%re o) the pur,ha er The o,!al e,ur!t* or al!en !%ent!)!,at!on num.er o) the pur,ha er The %ate o) .!rth o) the pur,ha er The %ate o) pur,ha e The t*pe& ( o) !n trument& ( pur,ha e% The er!al num.er& ( o) ea,h o) the !n trument& ( pur,ha e% The %ollar amount& ( o) ea,h o) the !n trument & ( pur,ha e% <etho% o) #er!)*!n1 the !%ent!t* o) pur,ha er an% pe,!)!, !%ent!)*!n1 !n)ormat!on &e.1. tate o) ! uan,e an% %r!#erD l!,en e num.er(.

"=. Determ!ne $hether the .an+D re,or% are reta!ne% )or )!#e *ear an% retr!e#a.le/ upon re2ue t )rom the Trea ur*/ $!th!n a rea ona.le per!o% o) t!me. "?. I) the .an+ ha an automate% * tem )or ,aptur!n1 mult!ple ale o) monetar* !n trument !n one %a* !n amount total!n1 A-/BBB or more/ a e the a,,ura,* an% #al!%!t* o) the * tem $!th re1ar% to all po!nt o) pur,ha e9 ale. "@. Determ!ne !) Trea ur* 7orm TD 7 @B3"".6- &De !1nat!on o) E'empt Per on( ha .een )!le% $!th the IRS )or ea,h Ee'empt per onF a %e)!ne% !n -1 C7R 1B-.""&h( &"( &e.1./ a .an+D %ome t!, operat!on / 1o#ernmental a1en,!e / El! te% ent!t!e F an% the!r u. !%!ar!e / et,.(. -B. A e $hether on1o!n1 an% rea ona.le %ue %!l!1en,e ! per)orme%/ !n,lu%!n1 re2u!re% annual re#!e$ / to %eterm!ne !) a ,u tomer rema!n el!1!.le )or %e !1nat!on a an Ee'empt per onF un%er Pha e I rule . E'empt!on %eterm!nat!on houl% .e properl* %o,umente% &e.1./ to,+ 2uote )rom ne$ paper / ,on ol!%ate% return / et,.(. -1. Determ!ne that Ee'empt per onF a,,ount are re#!e$e% )or unu ual or u p!,!ou a,t!#!t*. -". Determ!ne !) Trea ur* 7orm T7 7 @B3"".6- ha .een )!le% $!th the IRS )or ea,h Ee'empt per onF un%er Pha e II rule a !%ent!)!e% .* .an+ mana1ement. Under the Phase II rules, the definition of exempt person includes non-listed businesses and payroll customers as defined in 31 CF 1!3"##" $o%e&er, there are se&eral businesses that remain ineli'ible for exemption purposes ( see 31 CF 1!3"##)d*)+*)&ii* for more info" --. A e $hether on1o!n1 an% rea ona.le %ue %!l!1en,e ! per)orme%/ !n,lu%!n1 re2u!re% annual re#!e$ / to %eterm!ne !) a ,u tomer ! el!1!.le )or %e !1nat!on a an Ee'empt per onF. Cu tomer mu t meet the )ollo$!n1 re2u!rement to .e el!1!.le )or e'empt!on un%er Pha e II4

a. Her!)* that the .!enn!al )!l!n1 !n,lu%e .oth a not!)!,at!on o) an* ,han1e !n ,ontrol relat!#e to the Ee'empt per on F an% a ,ert!)!,at!on .* the .an+ a to !t ma!ntenan,e o) a * tem )or report!n1 u p!,!ou a,t!#!t*. .. Ia#e )re2uent ,urren,* tran a,t!on !n e',e o) A1B/BBB &$!th%ra$al to pa* %ome t!, emplo*ee !n ,a h !n the ,a e o) a pa*roll ,u tomer( ,. Con%u,t .u !ne !n the USA %. <a!nta!n a tran a,t!on a,,ount at the .an+ )or at lea t 1" month . -0. Re#!e$ the !n t!tut!onD pro1ram )or e%u,at!n1 appropr!ate emplo*ee re1ar%!n1 the BSA to %eterm!ne !) the e ta.l! he% pro1ram !n,lu%e the )ollo$!n14 Report!n1 o) lar1e ,urren,* tran a,t!on E'empt!on )rom lar1e ,urren,* tran a,t!on report!n1 I%ent!)*!n1 an% report!n1 o) u p!,!ou a,t!#!t* or alle1e% ,r!m!nal ,on%u,t Re,or% retent!on re2u!rement Sale9pur,ha e o) monetar* !n trument Re#!e$ o) !nternal pol!,!e 9pro,e%ure E'ample o) mone* laun%er!n1 ,a e an% the metho% !n $h!,h a,t!#!t!e ,an .e %ete,te%9re ol#e%9reporte%. O#er#!e$ o) the %!))erent )orm that mone* laun%er!n1 ,an ta+e &%epo !t a,,ount / $!re tran )er loan / et,.( ;!re &)un%( tran )er a,t!#!t* EKno$ Your Cu tomerF pro,e%ure .

-6. Re#!e$ the tra!n!n1 pro1ram to %eterm!ne !) the )ollo$!n1 element are a%e2uatel* a%%re e%4 a. .. ,. %. e. ). The !mportan,e mana1ement pla,e on1o!n1 e%u,at!on an% tra!n!n1 The appropr!atene o) the ,ope an% )re2uen,* o) tra!n!n1 The !n,lu !on o) per onnel )rom all )un,t!onal area o) the .an+ Co#era1e o) .an+ pol!,!e an% pro,e%ure Co#era1e o) ne$ rule an% re2u!rement Enhan,e% pro,e%ure to a%%re pre#!ou l* ,!te% #!olat!on an% %e)!,!en,!e .

-8. Determ!ne !) mana1ement ha e ta.l! he% pro,e%ure to re#!e$ tran a,t!on a,t!#!t* throu1h ele,tron!, .an+!n1 pro%u,t )or po !.le mone* laun%er!n1 an% u p!,!ou a,t!#!t*. -=. A e the .an+D $!re a,t!#!t* )or the )ollo$!n14

a. I) pro,e%ure are !n pla,e to mon!tor a,,ount $!th )re2uent ,a h %epo !t an% u. e2uent $!re tran )er o) )un% to a lar1er !n t!tut!on or out o) the ,ountr*. .. I) ,a h ! a,,epte% )or $!re tran )er / %eterm!ne $hether the .an+ re2u!re proper !%ent!)!,at!on/ ma!nta!n %o,umentat!on an% re,or% / an% )!le CTR / !) appl!,a.le.

,. Determ!ne !) the #olume o) $!re tran )er a,t!#!t* ! appropr!ate 1!#en the .an+D !>e/ lo,at!on/ an% nature o) ,u tomer a,,ount relat!on h!p . -?. Determ!ne !) the .oar% an% en!or mana1ement ha#e %e#elope% pol!,!e an% pro,e%ure that ,ompl* $!th O7AC la$ an% re1ulat!on / !n,lu%!n14
a. <a!nta!n!n1 a l! t o) proh!.!te% ,ountr!e / ent!t!e an% !n%!#!%ual .. Compar!n1 ne$ a,,ount to the O7AC l! t!n1 ,. <on!tor!n1 tran a,t!on )or po !.le proh!.!te% a,t!#!t*/ !n,lu%!n1 tran a,t!on throu1h non3.an+ )!nan,!al !n t!tut!on / !) appl!,a.le. %. Determ!ne that all !n,om!n1 ACI )!le an% out1o!n1 or!1!nator are ,anne% )or mat,he to the mo t ,urrent SDN l! t!n1.

-@. Re#!e$ a ample o) !ntere t3.ear!n1 an% non3!ntere t .ear!n1 %epo !t a,,ount to %eterm!ne that the .an+ ha a re,or% o) the %epo !tor D TIN . I) the %oe not ha#e a TIN on han% )or ea,h %epo !tor/ #er!)* that !t ha a .a,+3up $!thhol%!n1 pro,e%ure !n pla,e. Determ!ne !) the .an+ ma!nta!n a l! t o) the name / a%%re e / an% a,,ount num.er o) ,u tomer )rom $hom !t ha not .een a.le to o.ta!n TIN . 0B. Summar!>e an* )!n%!n1 an% prepare au%!t report.