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THE BOARD OF

UNITED STATES OF AMERICA
BEFORE
OF THE FEDERAL RESERVE SYSTEM
WASHINGTON, D.C.

OKLAHOMA STATE BANKING DEPARTMENT
OKLAHOMA CITY,

Written Agreement by and among
Docket No.

THE COMMUNITY STATE BANK
Poteau, Oklahoma
FEDERAL RESERVE BANK
OF KANSAS CITY
Kansas City, Missouri
and
OKLAHOMA STATE BANKING
DEPARTMENT
Oklahoma City, Oklahoma

WHEREAS, The Community State Bank, Poteau, Oklahoma (the “Bank”), a state
chartered bank that is a member of the Federal Reserve System, is taking steps to ensure the

Bank’s safe and sound operation and its compliance with ail applicable federal and state laws
and regulations, and it is the common goal of the Bank,the Federal Reserve Bank of Kansas City
(the “Reserve Bank”), and the Oklahoma State Banking Department (the “Department”)that
these steps be continued and enhanced; and
WHEREAS, on

,2004, the board of directors of the Bank, at a duly

constituted meeting, adopted a resolution authorizing and

C?­

to enter into this Written Agreement (the “Agreement”) on behalf of the Bank and consenting to
compliance by the Bank and its institution-affiliated parties, as defined in section

of the

Federal Deposit Insurance Act, as amended (the “FDI Act”) (12 U.S.C.

each and

every provision of this Agreement.
THEREFORE, the Bank, the Reserve Bank, and the Department

as follows:

Management
1.

(a)

Within 30 days of this Agreement, the Bank’s board of directors shall

submit to the Reserve Bank and the Department a written plan to address management
weaknesses identified in the most recent Report of Examination of the Bank (the “Report of
Examination”).
Within 120 days of this Agreement, the Bank shall take such steps as are
necessary to appoint a qualified senior lending officer with responsibility for the Bank’s credit
function.
(c)

In appointing any new officers or directors, the Bank shall comply with

the notice provisions of section 32 of the FDI Act (12 U.S.C.

and Subpart H of

Y of the Board of Governors of the Federal Reserve System.
(d)

The Bank shall comply with the restrictions on indemnification and

severance payments of section

of the FDI Act (12 U.S.C. 1828) and Part 359 of the Federal

Deposit Insurance Corporation’s regulations (12 C.F.R. Part 359)

Board Oversight
2.

Within 60 days of this Agreement, the Bank’s board of directors shall submit to

the Reserve Bank and the Department a written plan to strengthen board oversight of the
management and operations of the Bank. The plan shall, at a minimum, address, consider, and
include:

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(a)

The actions that the board of directors will take to
senior management and major

control over and supervision of the
at a

activities,

effective
and

(i) the credit nsk management program, including loan

underwriting, documentation, grading, and administration; and

compliance programs;

the responsibility of the board of directors to monitor management’s
adherence to approved policies and procedures, and applicable laws and regulations; and
(c)

a description of the detailed information to be included in the periodic

reports that will be reviewed by the board of directors in its oversight of the operations and
management of the Bank.

Credit Risk Management

3.

Within 90 days of this Agreement, the Bank shall submit to the Reserve Bank and

the Department acceptable revised written loan policies and procedures that shall, at a
address, consider, and include:
(a)

standards that require loan officers to assess the financial

condition of the borrower, including a written analysis of the borrower’s repayment capacity, the
identification of the sources of repayment, and the value of any supporting collateral;
(b)

a complete description of required loan documentation and collateral for

each specific type of loan, and a requirement for the maintenance of such documentation in the

loan files;
(c)

a description of

detailed information to be provided to the Bank’s loan

committee and board of directors to assist the directors in making informed decisions on
proposed credits;

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(d)

or modifying existing loans,

procedures for renewing,

documentation of the basis for each renewal, extension, or modification;
(e)

in the Report of

other credit and collections

Exammation; and
controls to ensure uniform adherence to all loan policies and procedures.
4.

Within 30 days of the adoption of the revised loan policies and procedures, the

Bank shall take such steps as are necessary to ensure that all appropriate Bank

receive

prompt, comprehensive training in the revised loan policies and procedures.

5.

(a)

Within 60 days of this Agreement, the Bank shall take all steps necessary

to correct all documentation and credit information deficienciesnoted in the Report of
Examination, including obtaining accurate and current financial statements and appraisals.
(b)

The Bank shall not extend any additional credit to any borrower, including

any related interest of the borrower, who is obligated in any manner to the Bank on any
extension of credit or portion thereof that has been charged-off by the Bank or classified ‘‘loss,’’
“doubtful,” or “substandard” in the Report of Examination or in any subsequent report of
examination as long as such credit remains uncollected unless: (i) the proposed transaction is
approved by the Bank’s board of directors; and

the Bank provides written notice of the

proposed transaction to the Reserve Bank and the

at least 10 days before the request

for credit approval is presented to the Bank’s board of directors.
Asset Improvement Plan

6.

(a)

Within 90 days of this Agreement, the Bank shall submit to the Reserve

Bank and the Department an acceptable written plan

to improve the Bank’s position

amortization, liquidation, additional collateral or other means on each loan

or other asset

excess of

that was past due

to principal or interest more than 90 days

as of the date of this Agreement, is on the Bank’s watch list, or was adversely classified in the
Report of
Within 30 days of the date that any additional loan or other asset in excess
of

becomes past due as to principal and interest for more than 90 days, is
internally by the Bank, or is adversely classified or listed for special mention

in any subsequent examination or visitation of the Bank, the Bank shall submit to the Reserve
Bank and the Department an acceptable written plan to

the Bank’s position on such loan

or asset.
(c)

The plan for each loan or other asset shall be formally approved by the

Bank’s loan committee and shall, at a minimum, include:
(i)

The current status of the loan or other asset, including book and
nonbook carrying value, the source of funds for repayment or
and value of supporting collateral;
collection, including the
and
proposed actions to improve, reduce, or eliminate the loan or other
asset, time frames for such actions, and the projected balance
owing and value of any anticipated additional collateral.

(d)

Within 30 days of the end of the next calendar quarter following the due

date for submission of the initial asset improvement plan, and within 30 days

end of each

calendar quarter thereafter, the Bank shall submit a written progress report to update the asset
improvement plan, which shall include, at a minimum, the carrying value of the loan or other
asset, changes in the nature and value of supporting collateral, and a copy of the
internal watch list and past

reports.

current

Allowance for Loan and Lease Losses

7.

(a)

Within 10 days

Agreement, the Bank shall eliminate from its

books, by charge-off or collection, all assets or portions of assets

“loss” in the Report

of Examination that have not been previously collected in full or charged-off. Thereafter, the

Bank shall, within 30 days from the receipt of any federal or state report of examination, charge
off all assets classified “loss,” unless otherwise approved in writing by the Reserve Bank and the
Department.
The Bank shall continue to maintain an adequate valuation reserve for
loan and lease losses. The adequacy of the reserve shall be determined in light of the volume of
criticized loans, the current level of past due and

loans, past loan loss experience,

evaluation of the probable losses in the Bank’s loan portfolio, including the potential for the
existence of unidentified losses in loans adversely classified, the imprecision of loss estimates,
and the requirements of the Interagency Policy Statements on the Allowance for Loan and Lease
Losses, dated December 21, 1993 and
(c)

Within 60 days of this Agreement, the Bank shall submit a description of

the reserve methodology to the Reserve Bank and the Department. Thereafter, at a minimum on
a calendar quarterly basis, the Bank shall conduct an assessment of its loan loss reserve and,
within 30 days of the end of each calendar quarter, shall submit to the Reserve Bank and the
Department the quarterly assessment, including the methodology used in determining the amount
of loan loss reserve for that quarter.

Earnings Improvement Plan
8.

(a)

Within 45 days of this Agreement, the Bank shall submit to the Reserve

Bank and the Department a written business plan and budget for the calendar year 2005 for

6

improving the earnings and overall condition of the Bank. The plan, at a minimum, shall provide
for or describe:
the major areas in and means by which the Bank‘s board of
directors will seek to improve the Bank’s operating
the operating

that form the basis for, and adequately

support, major projected income and expense components and provisions needed to establish and
maintain an adequate loan loss reserve; and
quarterly reports to the Reserve Bank and the Department on the
variance of actual income and expenses

budgetary projections, including a narrative

explanation of any significant variances.
(b)

A business plan for each calendar year subsequent to 2005 shall be

submitted to the Reserve Bank and the Department at least one month prior to the beginning of
that calendar year.
Anti-Money Laundering Compliance
9.

(a)

The Bank shall continue to retain an independent consultant to conduct a

comprehensive review of the Bank’s anti-money laundering compliance and to make
recommendations, as appropriate, for new policies and procedures to be implemented by the

Bank. The comprehensive review shall include, at a minimum:
(i)

a review of the Bank’s policies and

with the Bank Secrecy Act (3 1

531 1 et

(the

for compliance
the rules and regulations

thereunder, and sections 208.62 and 208.63 of Regulation H of the

(12 C.F.R. 208.62 and 208.63); and

7

of Governors

a transaction review for the

January 1,2003 to the present

to evaluate compliance with anti-money laundering reporting and recordkeeping requirements
and to determine

suspicious activity at, by, or through the Bank was properly identified

and reported in accordance with applicable regulations.
(b)

Upon completion of the review, but no later than 60 days after this

Agreement, the consultant shall provide a report detailing the findings, conclusions, and
recommendations of the review. A copy of the consultant’s report shall be provided to the
Reserve Bank and the Department at the same time it is provided to the Bank.
(c)

Upon completion of the consultant’s review, the

shall ensure that all

transactions previously required to be reported have been reported in accordance with applicable
regulations and guidelines.

10.
paragraph

Within 45 days of the completion of the consultant’s report required by
hereof, the Bank shall submit to the Reserve Bank and the Department an

acceptable BSA compliance program as required by Regulation H of the Board of Governors
(12 C.F.R. 208.63). The program shall, at a minimum:

(a)

Establish a system of internal controls to ensure compliance with the BSA,

including procedures for compliance with recordkeeping and reporting requirements for currency
transactions over $10,000;
provide for independent testing of compliance with the BSA and the
and regulations issued thereunder and ensure that compliance audits are performed frequently,
are fully documented, and
(c)
qualified staff, which

conducted with the appropriate segregation

and

provide appropriate training to all affected personnel, conducted by
all relevant BSA and related requirements with a specific

8

concentration on accurate

form completion and the detection and

of

known or suspected criminal activity; and ensure that the training is reviewed on a regular basis
so that

personnel have the most current and up to date information.
Within 45 days of the completion of the consultant's report required by paragraph

hereof, the Bank shall submit to the Reserve Bank and the Department an acceptable
enhanced customer due diligence program. The program shall be designed to reasonably ensure
the identification and timely, accurate and complete reporting of known or suspected criminal
activity against or involving the Bank to law enforcement and supervisory authorities as required
by the suspicious activity reporting provisions of Regulation H of the Board of Governors
(12 C.F.R. 208.62). The enhanced customer due diligence
(a)

shall include:

A risk focused assessment of the customer base of the Bank to:
(i)

Identify the categories of customers whose transactions and

banking activities are usual and routine; and
determine the appropriate level of enhanced due diligence
necessary for those categories of customers that the Bank has reason to believe pose a heightened
risk of illicit activities at or through the Bank.
for those customers whose transactions require enhanced due diligence,
procedures to :
Determine the appropriate documentation necessary to

the

identity and business activities of the customer; aid
(ii)

understand the normal and expected transactions of the customer;

and

9

to ensure proper identification and reporting of all

(c)

known or suspected violations of law and suspicious transactions, including but not limited to
adequate referral of information about potentially suspicious activity through appropriate levels
of management and the establishment of a policy for determining action to be taken in the event
of multiple filings of Suspicious Activity Reports on the same customer or where a customer
fails to provide due diligence information.

Progress Reports
12.

Within 30 days after the end of each calendar quarter (December 31, March 3 1,

June 30, and September 30) following the date of this Agreement, the board of directors of the
Bank shall submit to the Reserve

and the

progress reports detailing the

form and manner of all actions taken to secure compliance with this Agreement and the results
thereof. Such reports may be discontinued when the corrections required by this Agreement
have been accomplished and the Reserve Bank and the Department have, in writing, released the
Bank from making further reports.
Approval of Plans, Policies, Procedures, and
13.

The written plans, policies, procedures, and programs required by paragraphs

10, and 11 of this Agreement shall be submitted to the Reserve Bank and the Department for
review and approval. Acceptable plans, policies, procedures, and
within the time periods set forth in this Agreement.

shall be submitted

Bank shall adopt all applicable

approved plans, policies, procedures, and programs within 10 days of approval by the Reserve

Bank and the Department and then shall

comply with them. During the term of this

Agreement, the approved plans, policies, procedures, and programs shall not be amended or
rescinded without the prior written approval of the Reserve Bank and the Department.

o

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14.

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regarding this Agreement

All

be sent to:

Susan E.
Vice President
Federal Reserve Bank of Kansas City
925 Grand Blvd.
Kansas City,
64198-0001
Mick Thompson
Bank Commissioner
Oklahoma State Banking Department
4545 N. Lincoln Blvd., Suite 164
Oklahoma City, Oklahoma 73105
Spradley
President
The Community State Bank
P.O. Box 769
Oklahoma 74953
Miscellaneous
15.

Notwithstanding any provision of this Agreement to the contrary, the Reserve

Bank and the Department may, in

sole discretion, grant written extensions of time to the

Bank to comply with any provision of this Agreement.

16.

The provisions of this Agreement shall be binding upon the

and its

institution-affiliated parties, in their capacities as such, and their successors and assigns.
17.

Each provision of this Agreement shall remain effective and enforceable until

stayed, modified, terminated or suspended by the Reserve Bank and the Department.
18.

The provisions of this Agreement shall not bar, estop, or otherwise prevent the

Board of Governors, the Reserve

the

or any other federal or state agency from

taking any other action affecting the Bank or any of its cnrrent or former institution-affiliated
parties and their successors and assigns.

19.

This Agreement is a

by the Board of

for the purposes of, and is enforceable

as an order issued under, section 8 of the FDI Act (12 U.S.C.

WITNESS WHEREOF, the parties have caused this Agreement to be executed as of
this

day of

2004.
Federal Reserve Bank of Kansas City

The Community State Bank

C. Robert Reed
Chairman of the Board

- Vice President

Oklahoma State Banking Department

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