Call report preparation where every figure opens to its ledger and its instruction paragraph
Half the close back, and every figure opens to its ledger and its instruction paragraph.
See one case, screen by screen ↓Call report preparation is the quarterly work of turning a bank's general ledger into every schedule of the Consolidated Reports of Condition and Income. This solution does that work with agents: it pulls the trial balance and the subledger extracts, proposes the schedule and numbered line for every account with the FFIEC instruction paragraph that decides it, re-foots every schedule and cross-schedule tie-out, runs the validity and quality edits, and explains every line that moved — while a named person accepts each new placement, the Assistant Controller signs each schedule and the Controller signs the report.
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Every figure on a Call Report schedule is a general ledger balance, or a sum of them, placed on a specific numbered line because a paragraph of the FFIEC instructions says it belongs there. Whether a loan is secured by an owner-occupied nonfarm nonresidential property turns on a 50 percent test about the source of repayment, written in one paragraph of the Schedule RC-C instructions and decided once when the loan is acquired. That paragraph lives in a PDF, the account-to-line mapping lives in a workbook, and nobody writes down which paragraph decided which account.
So the close goes on the proving, not the reading. Each quarter the bank opens accounts nobody tells the reporting team about. The tie-outs are re-footed by hand after every change: RC-C Part I item 12 must equal Schedule RC item 4.a plus item 4.b, total deposits must equal Schedule RC item 13.a, and past due amounts on a loan line cannot exceed the line. The validity and quality edits come back from the regulator's portal, and their explanations get drafted in the last two days. When a placement turns out to be wrong, it is not the dollar amount that gets written up — it is the control behind it.
Estimated split for a three-person reporting team filing an FFIEC 041, by hand and with the solution. The last row goes up on purpose: the time the agents give back goes to review and judgment.
Seven agents pull, place, cite, re-foot, check and explain; the preparer accepts, the Assistant Controller signs each schedule, the Controller signs the report.
Tessaly Community Bank, $3.4 billion in assets and 41 branches, is filing the FFIEC 041 for the September 30, 2026 report date. It is day 9 of a 12-business-day close, and the filing deadline is Friday, October 30. Here is what happens, screen by screen, in the working solution.
Schedule RC-C Part I opens as the form reads: item number, caption, amount in thousands, down the page. Item 1.e.(1), loans secured by owner-occupied nonfarm nonresidential properties, reads $512,604 thousand. One line at the top says what needs Nadia today, and one chip in the header says a tie-out does not hold.
“12 · Accounts the agents could not place yet · 1 on this schedule · 11 on other schedules.”
Item 1.e.(1) folds out to three general ledger accounts: 1425-100 commercial real estate, owner-occupied, at $398,118,204.00; 1425-200 small business program at $86,422,300.00; 1426-100 medical and dental at $28,063,496.00. They total $512,604,000.00, which rounds to $512,604 thousand as reported. The instruction paragraph for the line sits beside the total.
The Call Report reports whole thousands; the ledger carries dollars and cents. Both are on the same screen.
The Ledger agent proved the trial balance on October 1 and carried 1,828 placements forward from June 30 untouched. Twelve accounts are left: eight opened this quarter, two redescribed by their source system, one reclassified and one changed at the report date. Each row carries the balance, why it is here, the schedule and numbered line the agents propose, the instruction sentence that decides it, and a confidence.
One button accepts the five above 0.85 in a single approved action — and still records an entry for each.
Account 1427-310, CRE participations purchased, partner program, holds $18,412,550.00 across 31 loans and was opened on August 3, 2026. The Mapping agent proposes Schedule RC-C Part I, item 1.e.(1), at confidence 0.82 — under the bank's 0.95 threshold, so it waits. Its evidence: core banking collateral code 22 on all 31 loans, purpose code OO on 29 of 31 with an occupancy certification for the other two, and the same program's loans already on 1.e.(1) at June 30.
Instruction agent, quoting the form: “…the primary source of repayment is the cash flow from the ongoing operations and activities conducted by the party, or an affiliate of the party, who owns the property.”
Contra account 1427-315 holds $4,200,000.00: three of the 31 loans were participated onward to another bank under an agreement dated August 14, 2026. The line takes the net, $14,212,550.00, reported as $14,213 thousand. The agent says what the instructions settle and what they do not — they settle the line; the contra account settles the amount.
“After this placement item 12 becomes $2,546,869 thousand — Schedule RC item 4.a ($6,415) plus item 4.b ($2,540,454).”
Nadia accepts the net with reason NEW-ACCT and a note for the reviewer and the examiner. Item 1.e.(1) moves to $526,817 thousand and item 12 to $2,546,869 thousand. The footer chip that read “Off by $14,213 thousand” now reads “Ties to RC 4.a + 4.b”. The difference was exactly the one account still waiting.
Accepting makes Nadia the maker. It does not report the figure: the Assistant Controller approves every new or changed placement before the schedule can be signed.
Seventeen are ready, three are in review and RC-C Part I is drafting. Each schedule carries the result of its tie-outs and a due date inside the 12-business-day close; Schedule RI and Schedule RI-C are past theirs and can be escalated to the Controller. Three schedules are not required this quarter, and the screen says why.
Six things must hold before a data file is assembled. The screen lists all six, and which ones do not.
1,874 validity edits ran and none failed. 212 quality edits ran and three still stand, each with an explanation drafted from the quarter-over-quarter analysis and citing the accounts behind it. All ten cross-schedule relationships hold, with both figures and the difference shown for each.
A schedule cannot be marked ready while a relationship fails, and a preparer cannot override that.
Fourteen lines moved more than 10 percent or $1,000 thousand. Item 1.e.(1) rose from $468,920 to $526,817 thousand, up 12.3 percent: $14,213 thousand is the new partner-program account, and $43,684 thousand is 61 loans originated in the quarter, the largest $4,120 thousand. The same text can become the explanation for quality edit Q-0412.
“No loan moved onto this line from another line.”
Three changes wait for Grant and two are already approved; the 1,828 carried-forward placements are not in the review at all. Each change names its maker, the time, the reason code, the note and the instruction paragraph it relies on. In the preparer's role, Approve is unavailable on every row and says why.
“Only the Assistant Controller can do this.” The same person is never both maker and checker.
With 17 of 21 schedules signed ready, the Controller cannot sign and no data file exists. The screen names everyone who signs: the Controller, the Chief Financial Officer who signs the declaration the form requires, and two directors who attest to the report's correctness — two, because this is a state nonmember bank — with the instruction quoted underneath.
Where the instructions do not resolve a difference, the Controller — and only the Controller — may accept it with a reason.
Every placement, override, approval, signature and export is on the trail, people and agents on the same terms, each entry naming its schedule, its reason code and the evidence behind it. Internal audit reads all of it and can change none of it, and exports the evidence as an examiner pack, an internal audit pack or a Part 363 pack.
“Oct 14 09:38 · Tie-out agent · held RC-C Part I out of ready: item 12 is $14,213 thousand below Schedule RC items 4.a plus 4.b.”
The same quarter-end, seen by the four people who carry it — what their close looked like, and what it looks like now.
Seven agents pull, place, cite, re-foot, check and explain; the preparer accepts, the Assistant Controller signs each schedule, the Controller signs the report.
Pulls the general ledger trial balance and 26 subledger extracts, proves that debits equal credits, and classifies every account that is new, changed, reclassified or closed since the last report date.
Proposes the schedule and the numbered line for every account, from the account description, the core banking collateral and purpose codes on the underlying loans, the subledger attributes and last quarter's placement — and shows the evidence row by row.
Attaches the governing paragraph of the FFIEC 041 instructions, and the quarter's supplemental instructions, to every placement, with its schedule, item number and instruction date.
Re-foots every schedule and every cross-schedule relationship after every change, including rounding to thousands and contra accounts, and holds a schedule out of ready while one fails.
Runs the agencies' validity and quality edits and the bank's own checks, and drafts an explanation for every quality edit that still stands, citing the accounts and figures behind it.
Explains every reported line that moved more than the bank's threshold since the last report date, tracing the movement to the accounts and transactions behind it.
Assembles the Call Report data file for the bank's regulatory reporting system, computes its hash and records the hand-off.
Accepts · signs each schedule · signs the report. The agents propose; a named person decides.
The assistant answers from this report only — the ledger accounts, the reported items, the instruction paragraphs behind them and the audit trail — and opens the screen that proves the answer.
Why is account 1427-310 going to item 1.e.(1)?
Because the instruction for that line turns on the source of repayment, and the evidence on all 31 loans points one way: core banking carries collateral code 22 — owner-occupied nonfarm nonresidential — on 31 of 31 loans, purpose code OO on 29, and an occupancy certification in the credit file for the other two. One thing the instructions do not settle is the amount: contra account 1427-315 holds $4,200,000.00 for three loans participated onward on August 14, 2026, so the line takes the net $14,212,550.00.
Which lines moved more than ten percent since June 30?
Fourteen are over the bank's threshold. The largest: RC-C Part I item 1.e.(1), from 468,920 to 526,817, up 12.3 percent, on the partner program; RI item 5.l, from 1,642 to 3,826, on a new fee-income account; RC item 16, from 75,000 to 90,000, on one Federal Home Loan Bank advance drawn September 17; and RC-E Memorandum item 1.g, from nothing to 41,275, on a renamed account and an amended instruction.
What changed in the instructions this quarter?
Three lines change at this report date, from the supplemental instructions: the reciprocal-deposit definition in RC-E Memorandum item 1.g, effective September 1, 2026; custodial deposit treatment in RC-O item 1; and the leverage ratio instruction in RC-R Part I item 31. The amended paragraph is attached to each placement, and the change to the one account that relies on it is waiting for the Assistant Controller.
Is the report ready to sign?
Not yet. All 1,874 validity edits passed, but one account is still waiting for a person, RC-C Part I item 12 is $14,213 thousand below Schedule RC items 4.a plus 4.b, and three quality-edit explanations still need a named approver. You are on day 9 of 12, and the filing deadline is Friday, October 30, 2026.
13 screens from the working solution, on its sample data. Pick one to see it large.
What a bank configures, with the effect of a change shown before it is saved. Every change is recorded in the audit trail.
| Setting | Default | Choose from |
|---|---|---|
| Report form | FFIEC 041 | FFIEC 041 · FFIEC 051 · FFIEC 031 |
| Carry an unchanged placement forward | On — 1,828 of 1,840 accounts this quarter | On · off |
| Confidence to place an account without a person | 0.95 | 0.90 · 0.95 · 0.98 — a new or changed account always waits |
| Variance threshold | 10% or $1,000 thousand | 5% or $500 thousand · 10% or $1,000 thousand · 15% or $2,500 thousand |
| Close calendar | 12 business days | 10 · 12 · 15 business days |
| Who approves a new or changed placement | The Assistant Controller | A named Assistant Controller · any reviewer |
| Directors attesting | Two | Two for a state nonmember bank · three for a state member, national or savings institution |
| Customer detail in the evidence pack | Borrower name and tax identifier redacted | Account-level only · account and borrower name · redacted |
Every figure is labelled: a target the solution is built to, an estimate, a typical published result, or a proven one.
“demo” = seen in the working solution, on its sample bank data · “target” = the design goal, measured in the live solution · “estimated” = our estimate, with the split shown · “typical” = published figures: FDIC Quarterly Banking Profile, second quarter 2025 (4,421 insured institutions, each filing quarterly); the Call Report general instructions (the central repository must receive the file within 30 calendar days of the report date, with no extensions granted); and the agencies' Paperwork Reduction Act estimate of December 2025 (55.56 hours per FFIEC 041 respondent per quarter). The instruction wording quoted on this page is from the FFIEC 031 and 041 instructions for Schedule RC-C, Part I. The bank, its people, its account numbers and every balance shown are fictional — characters and sample data in the working solution.
Call report preparation is the quarterly work of turning a bank's general ledger into every schedule of the Consolidated Reports of Condition and Income. This solution does that work with agents: it pulls the trial balance and the subledger extracts, proposes the schedule and numbered line for every account with the FFIEC instruction paragraph that decides it, re-foots every schedule and cross-schedule tie-out, runs the validity and quality edits, and explains every line that moved — while a named person accepts each new placement, the Assistant Controller signs each schedule and the Controller signs the report.
The Mapping agent proposes a schedule and a numbered line for each account from four things: the account description, the core banking collateral and purpose codes on the underlying loans, the subledger attributes, and where the same account sat at the last report date. It shows those as evidence rows you can open, not as a score. Anything new or changed waits for a person whatever its confidence, and the Instruction agent attaches the governing paragraph before you decide.
Yes — the report form is a setting, with the FFIEC 041, the FFIEC 051 and the FFIEC 031 as the choices, and the instruction set follows the form and the report date, including that quarter's supplemental instructions. A bank eligible for the FFIEC 051 may file the FFIEC 041 instead, and the sample bank in the working solution does.
Yes. The Edit-check agent runs the agencies' validity and quality edits and the bank's own checks inside the solution, before any file leaves the bank, and drafts an explanation for every quality edit that still stands, citing the accounts and figures behind it. The explanation is not sent until a named person approves it.
The Tie-out agent re-foots every schedule and every cross-schedule relationship after every change, including rounding to thousands and contra accounts, and holds a schedule out of ready while one fails. A preparer cannot override that. Where the instructions do not resolve a difference, the Controller — and only the Controller — may record an accepted difference with a reason, and it stays on the schedule and in the audit trail.
Yes, at three points. The preparer accepts, moves or sends back every new or changed placement with a reason code; the Assistant Controller approves each one and signs each schedule ready; the Controller signs the report, with the Chief Financial Officer's declaration and the directors' attestation named on screen. The agents propose, cite and refuse — they never sign, never file and never change a signed figure.
One file. The audit trail holds every placement, override, approval, signature and export — people and agents on the same terms — with the schedule, the reason code and the evidence behind each entry, and exports as an examiner pack, an internal audit pack or a Part 363 control-evidence pack, each with its hash logged. Internal audit holds a role that can read all of it and change none of it.
The Agentic Solution Engine builds and deploys it from your requirements and documents — your chart of accounts, last quarter's filing and the mapping you use today — and it goes live once every quality gate has passed. We will run it on your own ledger and your last filing first, so you can see where its placements agree with yours and where they do not.
Every failed edit explained in plain words, tied to the ledger, approved before filing.
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