Financial Services · Moraph software

Automated Call Report Filer

Prepare, validate and support sign-off of your quarterly Call Report from your own ledger data

Book a demonstrationRequest a technical briefingFactsheet

Overview

What you are buying

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.

  • Line items are mapped by hand from ledger and subledger extracts every quarter
  • Validation edits are found late, when the filing system rejects the submission
  • Manual adjustments and their reasons are scattered across workbooks and emails
  • Tracing a reported figure back to source data takes hours of rework

Who uses it

  • 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

Requirements it supports

FFIEC Consolidated Reports of Condition and Income (FFIEC 031, 041 and 051) and their instructionsFederal Deposit Insurance Act, 12 U.S.C. 1817(a) (reports of condition)NCUA Form 5300 Call Report and its instructionsNCUA reporting requirement for insured credit unions (12 CFR 741.6)US generally accepted accounting principles, as the Call Report instructions apply themInteragency Guidance on Model Risk Management (SR 11-7), for mapping and calculation logic

The product supports these requirements; meeting them remains your organization’s responsibility.

See how it works

A short walkthrough

Illustrative screens with fictional sample data. They show the workflow, not any client’s data or configuration, and the layout of the product itself differs. A live demonstration uses the product with sample data.

  1. Step 1

    The quarter-end checklist

    The controller sees every task from data load to submission, who owns it and where it stands.

    TaskOwnerDueStatus
    Load trial balancePreparerDay 2Done
    Reconcile loan subledgerLoan operationsDay 32 breaks open
    Map new GL accountsPreparerDay 4In progress
    Run validation editsPreparerDay 6Not started
    Review draftReviewerDay 8Not started
    Approve and exportSigning officerDay 10Not started
    The controller sees every task from data load to submission, who owns it and where it stands.

  2. Step 2

    Reconciliation breaks

    Breaks between subledgers and the general ledger are assigned to the team that owns the data.

    SourceSubledger totalGL totalDifferenceOwner
    Commercial loans$412,880,150$412,880,150$0Loan operations
    Consumer loans$198,302,447$198,317,447$15,000Loan operations
    Time deposits$305,114,920$305,114,920$0Deposit operations
    Securities AFS$141,050,003$141,049,003$1,000Investment accounting
    Breaks between subledgers and the general ledger are assigned to the team that owns the data.

  3. Step 3

    Tracing a line item

    Any reported figure opens to the accounts, records and adjustments behind it.

    Schedule RC-C · Loans secured by 1-4 family residential properties (sample)

    Reported amount
    $96,410,000
    Mapping rule
    RCC-1-4FAM v7
    GL accounts
    6 accounts
    Loan records
    1,284
    Adjustments
    1

    Sources

    • GL 14100 to 14150, residential mortgage accounts
    • Loan subledger, collateral code 1-4 family
    • ADJ-0412 reclassification, approved by reviewer
    Any reported figure opens to the accounts, records and adjustments behind it.

  4. Step 4

    Validation edits

    Edits run on the draft, and each exception carries an explanation or an adjustment before review.

    EditTypeScheduleResultResolution
    Sample edit 0102ValidityRCPass
    Sample edit 1150QualityRC-CFailExplanation drafted
    Sample edit 2210QualityRIFailOpen
    Sample edit 3304ValidityRC-RPass
    Edits run on the draft, and each exception carries an explanation or an adjustment before review.

  5. Step 5

    Recording an adjustment

    Manual adjustments carry their reason, preparer and approver instead of being typed over a figure.

    Adjustment ADJ-0412 · Reclassification

    Line item
    RC-C 1-4 family residential
    Amount
    $2,150,000
    Offset
    RC-C Commercial real estate
    Preparer
    Preparer A (fictional)
    Status
    Approved by reviewer

    Reason

    • Three loans coded to the wrong collateral type in the subledger
    • Correction requested from loan operations for next quarter
    • Supporting loan list attached
    Manual adjustments carry their reason, preparer and approver instead of being typed over a figure.

  6. Step 6

    Sign-off

    The report moves through review and approval, and the submission confirmation is recorded against the quarter.

    Sample quarter · FFIEC 041

    1. Draft built and edits runPreparer
    2. Exceptions explained and adjustments recordedPreparer
    3. Draft reviewed and passedReviewer
    4. Final report approvedSigning officer
    5. Report exported and submitted; confirmation recordedSigning officer
    The report moves through review and approval, and the submission confirmation is recorded against the quarter.

Workflows

The principal workflows

  1. Collect

    Trial 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.

    • Quarter-end extracts arrive by scheduled file or API
    • Record counts and control totals compared with the source systems
    • Subledger totals reconciled to the general ledger
    • Data gaps and breaks listed for the owning team to resolve

  2. Map

    Each 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.

    • Ledger accounts mapped to schedule line items using the approved mapping
    • Loan and deposit attributes drive the breakdowns the schedules require
    • New or unmapped accounts flagged before the draft is built
    • Mapping changes proposed, reviewed and approved with a reason
    • Draft report produced with every line traceable to its source

  3. Validate

    The draft is checked against the validity and quality edits published for the form, cross-schedule relationships, and your own variance thresholds against prior quarters.

    • Published validity and quality edits run against the draft
    • Cross-schedule totals and ties compared
    • Quarter-over-quarter variances flagged against your thresholds
    • Preparer records an explanation or adjustment for each exception
    • Edit explanations prepared for the items that need them at submission

  4. Approve and submit

    A 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.

    • Reviewer checks adjustments, explanations and variances
    • Signing officer approves the final report
    • Report exported for the FFIEC Central Data Repository or NCUA's filing system
    • Submission confirmation recorded against the quarter
    • Amendments, if needed, follow the same review and approval

Roles and permissions

Who does what in the product

Each role below is a starting point. During implementation we set them up to match your teams, and every action anyone takes is recorded in the audit trail.

Preparer

Regulatory reporting analyst, senior accountant, accounting manager

Builds the quarterly draft from source data, resolves exceptions and records every adjustment with its reason.

Sees

  • Source data loads, control totals and reconciliation breaks
  • The draft report with lineage for each line item
  • Validation edit results and variance flags
  • Prior filed quarters for comparison

Does

  • Starts quarter-end data loads and reruns them after corrections
  • Resolves or routes data breaks to the data owner
  • Records adjustments with amount, line item and reason
  • Writes explanations for edit exceptions and large variances
  • Proposes changes to mapping rules
  • Sends the draft for review

Cannot

  • Approve their own adjustments or the final report
  • Apply a mapping change without approval
  • Export the report for submission
Approvals
Adjustments and the draft report are reviewed by a reviewer, and mapping changes are approved by the signing officer.
Notified about
Data loads completed or failed, breaks answered by data owners, and drafts returned with comments.

Reviewer

Controller, assistant controller, regulatory reporting manager

Checks the preparer's work before it reaches the signing officer.

Sees

  • The full draft with lineage, adjustments and explanations
  • Open edit exceptions and variance flags
  • The quarter-end checklist and its status

Does

  • Reviews adjustments and approves or returns each one
  • Reviews edit explanations and variance commentary
  • Returns the draft to the preparer with comments
  • Passes the reviewed draft to the signing officer
  • Assigns checklist tasks

Cannot

  • Review a draft or adjustment they prepared
  • Give final approval of the report
  • Edit the audit trail
Approvals
Their review is a required step before the signing officer can approve.
Notified about
Drafts and adjustments waiting for review, and checklist tasks overdue against the plan you set.

Signing officer

Chief financial officer, controller, CEO or manager of a credit union

Approves the report the institution files and governs the rules that produce it.

Sees

  • The reviewed report, adjustments, explanations and variances
  • Mapping rules and their change history
  • Every quarter's filed versions and confirmations
  • The audit trail

Does

  • Approves or returns the final report
  • Approves changes to mapping rules and variance thresholds
  • Exports the approved report for submission
  • Records the submission confirmation
  • Approves amendments to filed reports

Cannot

  • Approve a report or adjustment they prepared themselves
  • Change a filed version; an amendment is a new version
  • Edit or delete audit trail entries
Approvals
Gives final approval of each report, amendment and mapping change; their own adjustments need a reviewer.
Notified about
Reports ready for approval, mapping changes proposed, and quarter-end tasks at risk.

Data owner

Core systems analyst, loan operations manager, deposit operations manager, investment accountant

Explains and corrects source data that fails reconciliation for the system they own.

Sees

  • Breaks and data gaps assigned to their source system
  • Control totals for their extracts
  • Comments from the preparer

Does

  • Investigates and answers assigned breaks
  • Supplies corrected extracts
  • Records the cause of each break
  • Confirms source totals at quarter end

Cannot

  • See the draft report beyond their own data
  • Record adjustments or change mapping rules
Approvals
Their answers are accepted or reopened by the preparer.
Notified about
Breaks assigned to them and follow-up comments.

Auditor or examiner (read-only)

Internal auditor, external auditor, regulatory examiner (under temporary access)

Tests how reported figures were derived without being able to change anything.

Sees

  • Filed reports and their lineage within the scope granted
  • Adjustments, explanations and approvals
  • Mapping rules and their history
  • The audit trail

Does

  • Traces line items to source data
  • Exports evidence packages, with each export logged
  • Leaves review notes where the institution enables them

Cannot

  • Change, approve or delete anything
  • See quarters or records outside the scope granted
  • Keep access after it expires
Approvals
Their access is approved by the signing officer or an administrator, with a scope and an end date.
Notified about
Nothing by default; access granted and expiring is confirmed to the person who approved it.

Administrator

Finance systems administrator, IT application administrator

Manages users, roles and data connections without changing report content.

Sees

  • Users, roles and their assignments
  • Data connection schedules and load status
  • The record of permission changes

Does

  • Adds and removes users or maps them from single sign-on groups
  • Assigns roles
  • Maintains data connection schedules
  • Runs access review reports

Cannot

  • Record adjustments, approve reports or change mapping rules
  • Grant themselves a reporting role without the signing officer
Approvals
Role changes that grant approval rights are approved by the signing officer.
Notified about
Failed data connections, access reviews coming due, and unused accounts.

Permissions at a glance

ActionPreparerReviewerSignerData ownerAuditorAdmin
Run data loadsFullView onlyView onlyOwn work onlyNo accessNo access
Resolve data breaksFullView onlyView onlyOwn work onlyView onlyNo access
Record adjustmentsOwn work onlyNo accessFullNo accessNo accessNo access
Approve adjustmentsNo accessApprovesApprovesNo accessView onlyNo access
Explain edit exceptionsOwn work onlyFullFullNo accessView onlyNo access
Change mapping rulesOwn work onlyView onlyApprovesNo accessView onlyNo access
Review the draft reportView onlyFullFullNo accessView onlyNo access
Approve the final reportNo accessNo accessApprovesNo accessView onlyNo access
Export for submissionNo accessNo accessFullNo accessNo accessNo access
Approve amendmentsNo accessNo accessApprovesNo accessView onlyNo access
View audit trailNo accessView onlyView onlyNo accessView onlyView only
Manage users and rolesNo accessNo accessApprovesNo accessNo accessFull
  • Full
  • Own work only
  • Approves
  • View only
  • No access

How access is controlled

  • Preparation, review and approval are separate steps: nobody reviews or approves an adjustment, mapping change or report they prepared.
  • Roles are configured with you during implementation and can be renamed or limited, for example so a data owner sees only breaks for their own source system.
  • Every permission change is recorded in the audit trail, and access review reports list each person's roles for periodic certification.
  • Staff sign in through your identity provider, and auditors and examiners get temporary read-only access with a defined scope and end date.

Features

What it does

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.

Integrations

How it connects to your systems

Connects toHowWhat flows
Core banking or credit union coreLoan, deposit and member or customer data by scheduled file or API, mapped during implementation.In: loan, share and deposit records with the attributes the schedules require.
General ledgerTrial balance and account hierarchy from your accounting system at quarter end.In: trial balance, chart of accounts and journal detail where needed.
Investment accountingSecurities holdings and classifications from your investment accounting system or safekeeping provider.In: positions, book and fair values, and classification.
Allowance and impairmentCredit loss allowance figures from your allowance process, including Moraph's IFRS 9 / CECL Impairment Calculator.In: allowance balances and provision by segment.
Filing systemsApproved 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.Out: report file and edit explanations. In: submission confirmation, recorded by your team.
Single sign-onStaff sign in through your identity provider (SAML or OpenID Connect).In: user identity and group membership for role assignment.
Work APIReported figures, lineage and adjustments available to your data warehouse and reporting tools through the Moraph Work API.Out: line items, adjustments, exceptions and status.

Each integration is confirmed in discovery and specified in the design. See how an engagement progresses.

Security and privacy

How your data is protected

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.

Company-wide controls, independent audits (SOC 2 Type II and ISO/IEC 27001) and data residency are described in our Trust Center, where you can request the evidence pack.

Reporting

What you can report on

11 standard reports, grouped by who uses them. Each shows who it is for, how it can be broken down, how it is delivered and what it is used for. The data behind them is also available to your own reporting tools.

Quarter-end operations

Close-to-filing checklist

For preparers, reviewers and the signing officer

Every quarter-end task with its owner, status and the dates your plan sets, from data load to submission.

Break down by
Task, Owner, Status, Quarter
Delivered as
Live dashboard; scheduled email
Used for
Seeing what is outstanding before the filing deadline.

Data load and reconciliation status

For preparers and data owners

Each source extract with its control totals, reconciliation to the general ledger and open breaks.

Break down by
Source system, Data owner, Break status, Load date
Delivered as
Live dashboard; CSV export
Used for
Making sure source data is complete and reconciled before the draft is built.

Unmapped and changed accounts

For preparers and the signing officer

General ledger accounts that are new, unmapped or have moved in the hierarchy since the last quarter.

Break down by
Account, Schedule, Change type, Balance
Delivered as
Live view; CSV export
Used for
Catching mapping gaps before they produce a misstatement.

Validation

Edit exceptions

For preparers and reviewers

Validity and quality edits that fail on the draft, with the explanation or adjustment recorded for each.

Break down by
Edit type, Schedule, Status, Preparer
Delivered as
Live dashboard; CSV and PDF export
Used for
Clearing or explaining every exception before submission.

Variance analysis

For reviewers and the signing officer

Movements by line item against prior quarter and prior year, flagged against your thresholds, with commentary.

Break down by
Schedule, Line item, Comparison period, Flag
Delivered as
Live dashboard; PDF; CSV export
Used for
Understanding and explaining significant changes before sign-off.

Adjustment register

For reviewers, signing officer, auditors

Every manual adjustment with amount, line item, reason, preparer, reviewer and approval date.

Break down by
Quarter, Schedule, Preparer, Status
Delivered as
Live view; CSV and PDF export
Used for
Reviewing and evidencing every figure that did not come straight from source data.

Management

Report summary for management

For signing officer, senior management and the board

Key balance sheet, income and capital figures from the approved report, with the quarter's significant variances.

Break down by
Quarter, Schedule
Delivered as
PDF; scheduled email
Used for
Briefing management and the board on what the institution is reporting.

Filing history

For signing officer and auditors

Each quarter's filed version, amendments, approvers and submission confirmations.

Break down by
Quarter, Version, Approver
Delivered as
Live view; PDF export
Used for
Keeping a complete record of what was filed and when.

Audit and examination

Line-item lineage

For internal audit and examiners

For a selected line item, the source accounts, records, mapping rule and adjustments behind the reported figure.

Break down by
Line item, Source, Quarter
Delivered as
On request in the product; CSV and PDF export
Used for
Answering where a reported figure came from without rebuilding it.

Mapping change history

For signing officer, auditors, examiners

Every change to a mapping rule or variance threshold, who proposed and approved it, and the first quarter it applied to.

Break down by
Rule, Change date, Approver, Schedule
Delivered as
Live view; PDF and CSV export
Used for
Evidencing that reporting logic is controlled and documented.

Audit trail extract

For internal audit and examiners

Who did what and when for a selected quarter, report version or line item, including approvals and exports.

Break down by
Quarter, User, Action, Date range
Delivered as
On request in the product; CSV and PDF export
Used for
Providing evidence of the reporting process on request.

Exports, access and evidence

  • Every report can be exported to CSV, and summary and evidence reports to PDF. Reports can be scheduled by email for the people entitled to see them.
  • Filters can be saved, so a controller or reviewer can keep their own views of the quarter's work.
  • Line items, lineage and adjustments are available through the Moraph Work API for your data warehouse or business intelligence tools.
  • Reports respect each viewer's role: data owners see their own sources, the signing officer sees everything, and auditors get read-only access.
  • Filed quarters are kept as they were approved, so a report on a past quarter gives the same result each time. Running and exporting reports is recorded in the audit trail.

Deployment

Where and how it runs

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.

Security controls, independent audits and data residency are set out in our Trust Center. Engagement models and what drives a quotation are on Working with Moraph.

Implementation

What a rollout involves

The general phases are on Working with Moraph. For this product, they involve the following.

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.

Limitations

What it does not do

Worth knowing before you evaluate it.

  • 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.

Evaluation checklist

What to test in a demonstration or pilot

Questions worth putting to us, and to any other vendor you are considering.

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

Questions

Frequently asked questions

Does the Filer submit our Call Report?

No. It prepares and validates the report and exports it in the accepted format. A person at your institution approves it and submits it through the filing system.

Does it work for both banks and credit unions?

Yes. Banks use the FFIEC 031, 041 or 051 form that applies to them, and credit unions use the NCUA 5300. Each institution is configured for its own form.

What happens when the agencies change the forms?

Moraph updates schedules, line items and published edits in the product. Your team reviews any mapping affected by a change before the quarter is filed.

Who owns the data?

Your institution does. How it is returned to you and deleted at the end of the agreement is set out in the contract.

How is it priced?

As a subscription, usually measured by the size of the institution and the form filed, with implementation charged separately. See Working with Moraph for what drives a quotation.

Is there an accessibility conformance report?

Ask for one through the procurement request form at /how-to-buy/request, naming the version you are evaluating.

Next steps

Evaluate Automated Call Report Filer

Book a demonstration

See the product working with sample data, focused on your workflows.

Request a demonstration

Request a technical briefing

Architecture, integrations, security and hosting, with our engineers and your technical team.

Request a briefing

Factsheet

This page on two sides, to share with colleagues or add to your evaluation file.

Open the factsheet

Buying through a formal procurement? See How to buy for purchasing routes, accessibility conformance reports and company information. Documentation: Automated Call Report Filer guides on docs.moraph.com (getting started and security guides are public; setup, administration and integration guides are for client accounts). Support: Automated Call Report Filer support guide.

Related products