Automated Call Report Filer

The Automated Call Report Filer brings general ledger, loan, deposit and investment data together and maps it to the schedules of the FFIEC Call Report for banks or the NCUA 5300 Call Report for credit unions. It runs the published validation edits and your own reconciliation checks before anyone signs, and records every adjustment with its reason. Your finance team reviews and approves the report, and a person at your institution submits it.

The problem it solves

At most banks and credit unions the Call Report is built each quarter in spreadsheets: data pulled from the core and general ledger, mapped by hand to hundreds of line items, and checked against the edits only when the filing system rejects something. Reconciliations between schedules, and between the report and the ledger, live in workbooks that one or two people understand. When an examiner or auditor asks where a figure came from, or why it changed from last quarter, the answer has to be rebuilt.

Who it’s for

• Controllers and regulatory reporting teams at community banks
• CFOs and finance staff at credit unions who prepare the 5300
• Accounting staff who reconcile subledgers to the general ledger
• Internal audit, who test the reporting process
• Examiners, who ask how reported figures were derived

1. CollectTrial balance, loan, deposit, investment and other subledger data arrive at quarter end from your core and accounting systems, and are checked for completeness before anything is mapped.
2. MapEach general ledger account and subledger attribute is mapped to Call Report schedules and line items through a rule set your team maintains, so the same logic is applied every quarter.
3. ValidateThe draft is checked against the validity and quality edits published for the form, cross-schedule relationships, and your own variance thresholds against prior quarters.
4. Approve and submitA reviewer and the signing officer approve the report with its exceptions and adjustments in view. The approved report is exported in the format the filing system accepts, and your team submits it and records the confirmation.

Line-item lineage

Every reported figure can be traced to the ledger accounts, subledger records and adjustments that produced it.

Maintained mapping rules

Ledger and subledger mapping kept as versioned rules, with each change proposed, approved and dated.

Edit checks before submission

Published validity and quality edits run on the draft, so exceptions are explained before the filing system sees them.

Ledger reconciliation

Subledger totals reconciled to the general ledger, and the report reconciled back to the trial balance, with breaks listed.

Variance analysis

Quarter-over-quarter and year-over-year movements by line item, flagged against thresholds you set, with space for the explanation.

Adjustment register

Manual adjustments recorded with amount, line, reason, preparer and approver, rather than typed over a figure.

Form version tracking

Schedules and line items maintained as the agencies revise the forms, with the version used for each quarter kept.

Bank and credit union forms

Supports the FFIEC 031, 041 and 051 forms for banks and the NCUA 5300 for credit unions.

Quarter-end checklist

Tasks, owners and status for the close-to-filing process, so the controller sees what is outstanding.

Review and sign-off

Preparer, reviewer and signing officer steps are separate, and nobody approves their own work.

Amendment handling

Amended reports go through the same validation and approval, and the history of each filed version is kept.

Examiner-ready support

The filed report, its lineage, adjustments, edit explanations and approvals can be exported as one package.

Preparer

Runs data loads, resolves breaks, records adjustments and explains exceptions

Reviewer

Checks the draft, adjustments and explanations and returns or passes it

Signing officer

Approves the final report and mapping changes, and sees the whole process

Data owner

Answers data breaks for their subledger or source system

Auditor or examiner (read-only)

Views reports, lineage, adjustments and the audit trail without changing them

Administrator

Manages users, roles and connections, without changing report content

Core banking or credit union core

Loan, deposit and member or customer data by scheduled file or API, mapped during implementation.

General ledger

Trial balance and account hierarchy from your accounting system at quarter end.

Investment accounting

Securities holdings and classifications from your investment accounting system or safekeeping provider.

Allowance and impairment

Credit loss allowance figures from your allowance process, including Moraph's IFRS 9 / CECL Impairment Calculator.

Filing systems

Approved reports are exported in the format accepted by the FFIEC Central Data Repository or NCUA's Call Report filing system for your team to submit.

Single sign-on

Staff sign in through your identity provider (SAML or OpenID Connect).

Work API

Reported figures, lineage and adjustments available to your data warehouse and reporting tools through the Moraph Work API.

Single sign-on

Staff sign in through your identity provider, so your password and multi-factor policies apply.

Role-based access

What each person can see and do follows their role; preparing, reviewing and approving are separate permissions.

Encryption and keys

Client data is encrypted, with keys Moraph staff cannot use without explicit, time-bound authorization.

Complete audit trail

Every load, adjustment, approval and export is logged with the person and time, and cannot be edited.

Data residency

Data stays in the hosting region you choose; US institutions are hosted in the United States region.

Tested releases

Every release passes security testing gates before it ships, and a software bill of materials is maintained for the product.

Moraph cloud

Hosted and operated by Moraph in the United States region.

Dedicated environment

A single-tenant environment for institutions whose policies require isolation, scoped in the proposal.

With a managed service

Optionally supported by Moraph staff at quarter end for data loads, mapping maintenance and form updates.

Source data mapping

We agree the extracts from your core, general ledger and investment systems and the schedule for each. We need sample extracts and a contact for each source system.

Line-item mapping

Your chart of accounts and subledger attributes are mapped to the schedules of your form, and the mapping is reviewed with your controller.

Parallel quarters

The Filer produces a draft for one or more past quarters, compared line by line with what you filed, and differences are explained before go-live.

Thresholds and checks

Variance thresholds, reconciliation checks and any institution-specific edits are configured and documented.

Workflow and roles

Checklist tasks, review steps, approvers and roles are set to match your close process.

Training and first live quarter

Preparers, reviewers and approvers are trained on their own steps, and Moraph supports the first live quarter end.

• The Filer does not submit reports itself. A person at your institution approves the report and submits it through the FFIEC Central Data Repository or NCUA's filing system.
• Accuracy depends on the completeness and quality of the source data you provide and on mapping rules your institution approves.
• Accounting judgments, such as classifications and allowance estimates, are your institution's decisions; the Filer records them but does not make them.
• It covers the FFIEC 031, 041 and 051 and the NCUA 5300. Other regulatory reports, such as FR Y-9C or reports to state regulators, are not included.
• It is not a general ledger or allowance model; it uses the figures those systems produce.
• Form changes published by the agencies are added to the product, but your team should review each revised quarter before filing.
• It is designed for US reporting requirements; prudential reporting in other countries is not included.
• Signing and attestation requirements in the form instructions remain with your officers and directors.

• Run a past quarter through the Filer and compare it line by line with what you filed
• Pick a reported figure and trace it back to source data in the product
• Check that edit exceptions are found and explained before export
• Record an adjustment and confirm the preparer cannot approve it
• Review the variance report your board or ALCO would see
• Ask internal audit to test the evidence package for one quarter