10 Reasons for Choosing DeLeon & Stang

Credit Unions

Credit Unions

At DeLeon & Stang, we understand the regulatory and compliance challenges credit unions face and how daunting it can be to stay on top of the latest industry changes.  Our specialists are dedicated to providing timely reports and continually monitor rules and regulations.  In addition, we remain abreast of the latest industry updates through continuing education provided by the AICPA, MACPA and in-house training. 

DeLeon & Stang is the 22nd largest CPA firm in the United States serving credit unions.  Our auditors are BSA/OFAC trained and have many years of experience performing these reviews, as well as other financial audits and compliance reviews. 

We serve a broad range of credit unions including federal and state credit unions. Our specialists can assist in the following areas:

Audits and reviews

Certified audit services

Our staff of experienced auditors uses the most current accounting and auditing techniques available.  We’re committed to using the same audit team each year to provide continuity and efficiency in our audit engagements.
We plan each audit using credit union audit programs developed by experts in the field. These programs are updated annually and reviewed for technical accuracy. They also encompass information from the National Credit Union Administration (NCUA) and other regulatory and authoritative organizations.

After the completion of an audit, you will receive:

  • Clear, concise financial reports with footnotes
  • Management letter
  • Evaluation of internal and computer controls
  • Review of related parties’ transactions
  • In person board of directors’ presentation

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Agreed-upon procedures

Our agreed-upon procedures engagement is done in accordance with specific procedures established by the NCUA.
After the completion of an engagement, you will receive:

  • Evaluation of internal controls
  • Review of regulatory compliance
  • Board of directors’ presentation

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Internal audit outsourcing

Today, many credit unions are interested in enhancing their level of comfort concerning internal control compliance. DeLeon & Stang provides a comprehensive and wholly independent internal audit practice. Not only can outsourcing all, or part, of the internal audit function present a considerable savings to the credit union, but it also allows your existing internal audit department to complete important projects.

Our team of professionals can assist with the following:

  • Tailor-made and proven audit programs
  • Review and implementation of all areas of lending controls
  • Development and training of new internal audit department
  • Sound advice on improving policies and procedures

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Consulting services

Our credit union consulting division is one of the most experienced in the industry. From a full menu of technology solutions, to helping you improve your policies and procedures, our consultants have delivered the highest quality services to the credit union industry for over 20 years.

Our team of professionals can assist with the following:

  • Training for board of directors, supervisory committee members and credit union staff
  • Information technology auditing and consulting
  • Risk assessment and management
  • Risk-based lending review and implementation
  • Evaluation and improvement of policies and procedures
  • Employment candidate review and selection
  • Evaluation of CUSO operations and related tax issues

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Compliance services

Our local office, combined with our strategic affiliations, allows us to offer our clients the best of both worlds: the personalized attention and responsive service of a local firm, as well as the resources, knowledge and breadth of services you would expect from a large accounting organization. The professionals at DeLeon & Stang remain abreast of the latest industry updates through continuing education provided by the American Institute of Certified Public Accountants (AICPA), Maryland Association of Certified Public Accountants (MACPA) and in-house training.  As a firm, and as individuals, we place great value on building long-term relationships and are committed to providing outstanding compliance service in the following areas:

AML/BSA Services for Credit Unions

  • AML/BSA independent audits
  • AML/BSA coaching and independent reviews for MSBs preparing for bank exams
  • AML/BSA program manual development
  • AML/BSA compliance training for HQ staff/agents
  • Agent and foreign correspondent due diligence outsourcing
  • BSA/OFAC real-time suspicious transaction monitoring and reporting assistance

State and Federal Licensing Services for MSBs and Consumer Lenders

  • State license and FINCEN/FINTRAC applications, renewals and reporting
  • Safety and soundness independent audits for MSBs preparing for state bank commissioner exams
  • State-by-state research and coaching on licensing and financial code requirements

Credit Union MSB Customer Compliance Program Services

  • MSB customer compliance program development for retail/wholesale customers
  • Outsourcing of MSB KYC due diligence and on-site compliance audits

Compliance Due Diligence for Investment Managers and Analysts

  • Regulatory compliance research, analysis and expert commentary
  • AML/BSA and state-level compliance due diligence assessments

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Specialty services

The following is a list of specialty services we offer our clients. 

  • Tax preparation programs
  • NCUA required ACH audits
  • Verification of member accounts
  • Cash counts
  • Student loan audits—Complies with the Department of Education requirements
  • Election balloting services
  • Supervisory committee training
  • Technology consulting, including home banking, computer security and audio response systems
  • 401(K) and pension plan administration
  • Marketing support
  • PIN security audits
  • Internal control evaluations
  • Loan and collateral reviews
  • Third party data center audits
  • Website reviews
  • Regulatory compliance engagements

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Risk and fraud assessment

What do we do if $27,543 in cash is missing? Having trouble retaining employees at a particular branch? A member calls and says something is “funny” with their share account?

You may ask yourself in such situations… What really is happening? Who am I obligated to inform? Who else should I inform? What are the regulatory requirements?

Our team of experienced fraud auditors and risk assessment professionals can provide you with an independent, objective analysis. We can assist in developing a risk management strategy and internal control system to minimize the opportunity for fraud.

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Strategic planning

What is your vision? Does your credit union have an updated strategic plan? Is there a consensus on your credit union’s vision of the future? What is your “brand” - and how are you improving it? At DeLeon & Stang, we can help you actively create your credit union’s future.

Below is the “strategic management framework” we utilize with our clients.

  • Part one—Environmental scanning
    • External
    • Internal
  • Part two—Strategy formulation
    • Mission
    • Objectives
    • Strategies
    • Policies
  • Part three—Strategy implementation
    • Programs
    • Budgets
    • Procedures
  • Part four—Ongoing evaluation and review

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Board retreats

Are you bringing on new board members? Starting a strategic planning process? Conducting a self-assessment? Trying to fine-tune your image?
A retreat presents your credit union with an unparalleled opportunity for progress. Our team can help you plan, organize and facilitate your board retreat. We can also assist you in creating achievable action plans - and helping your credit union to implement those plans.

We use an interactive and dynamic style of facilitation to help you and your credit union really “break-the-box” and think creatively.

At DeLeon & Stang, our team utilizes the following straightforward four-phase process:

  • Phase one—Retreat goals, planning and organization
  • Phase two—Information gathering and retreat logistics
  • Phase three—The retreat: Discussion and development of action plan
  • Phase four—Retreat follow-up report and implementation of plan

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Ethics and compliance programs

Does your credit union have a code of ethics? A values statement? An ethics and compliance program? Perhaps it’s time to consider one.
Regulators, members and your community, as well as prospective members, are all demanding the highest levels of trust, integrity and ethics from credit unions. Rules, regulations and policy manuals are not enough in today’s climate. If you want to ensure that both your employees and members perceive you as deserving of their trust, then it takes action and leadership.

We have designed a simple and cost-effective program just for our clients. We use the following five-step process that is comprehensive, yet cost-effective:

  • Assessment of your credit union’s structure, risks and culture
  • Development of a customized ethics and compliance strategy
  • Development of your values statement and code of ethics
  • Development and implementation of ethics and compliance training
  • A process to monitor and evaluate your progress

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Anti-Money Laundering (AML) compliance

Regulatory scrutiny and rigorous enforcement have turned compliance with Anti-Money Laundering (AML) laws into a front-burner issue for financial services companies. Compliance needs to be rooted in each organization’s unique risk profile, and meeting the evolving requirements has become a complex process.

DeLeon & Stang can help you comply with requirements for an annual independent review of your AML compliance program commensurate with your organization’s specific risks. We take into account size, locations, customer base, corporate culture, delivery channels, products and service offerings. Our audit takes a comprehensive approach which ensures acceptance by federal and state regulators. It also provides a CPA attest opinion and addresses the following areas:

  • Customer Identification Program (CIP)
    • Identification of members opening new accounts
    • Notice concerning proof of identification
    • Record keeping of identification documents
    • Cross check of new members’ names against lists of known or suspected terrorists and money launderers
  • Establish an Anti-Money Laundering program
    • Compliance with existing Bank Secrecy regulations
    • Develop internal controls designed to detect anti-money laundering
    • Employee training related to the above
    • Compliance with OFAC
    • Special attention will be given to the unique aspects of check cashing and money transfer business operations
    • Evaluation of systems designed to test structured transaction
  • Sharing information with other financial institutions and federal regulators
    • Prepare application for online certification and update annually
    • Notice to members
    • Adopt safe-harbor language

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