February 2025
National Credit Union Administration
Justification for No Material or Urgent Non-substantive Change
OMB Control No.: 3133-0004
NCUA Call Report, NCUA Form 5300
NCUA is retiring two Call Report accounts for March 2025. NCUA will not collect data related to Overdraft Fee Income and Non-Sufficient Funds Fee Income from credit unions with assets greater than $1 billion. NCUA will also update the Call Report Instructions to remove the references to the two accounts.
A list of non-substantive changes are as follows:
Call Report
Page 9 - NON-INTEREST INCOME YEAR-TO-DATE
Remove account codes IS0048 & IS0049
Call Report Instructions
Page 37 – NON-INTEREST INCOME YEAR-TO-DATE
Remove references to the two account codes:
Overdraft Fee Income (Account IS0048)
Report the amount of income received from overdraft fees. Include the amount of overdraft fee income in Account 131 also.
Non-Sufficient Funds Fee Income (Account IS0049)
Report the amount of income received from non-sufficient funds fees. Include the amount of non-sufficient funds fee income in Account 131 also.
These changes will not impact the total annual burden hours necessary to complete the Call Report.
| File Type | application/vnd.openxmlformats-officedocument.wordprocessingml.document |
| File Title | INSTRUCTIONS FOR COMPLETING A PAPERWORK |
| File Modified | 0000-00-00 |
| File Created | 2025-02-21 |