Jerry Clark VP and Sr. Region Manager, Fiserv Risk & Compliance



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Reconciliation & Compliance: Frontier Overview Jerry Clark VP and Sr. Region Manager, Fiserv Risk & Compliance

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Agenda Current Reconciliation Challenges Frontier Benefits Customer Profiles Typical Uses for Frontier Solution Overview Q&A 3

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Current Reconciliation Challenges Data: Getting the data: print reports, emails, screen shots Accessing different applications for the data Matching: Labor intensive, time-consuming, manual effort Time spent on what matched Inconsistent matching across staff: thresholds/ data elements

Current Reconciliation Challenges Exceptions: Rekeying exceptions into a spreadsheet Manually posting correcting entries into another application Signoff: Verification of completion of reconciliation submission - printing Verification of sign off

Frontier TM Benefits Reduce Risk Reduce exposure to losses (aged items, manual process risk) Full transparency Elimination of manual processes Improve Efficiency Reduce Paper/Manual costs Reduce Effort (reallocation of staff) Capacity to accommodate increasing reconciliation volumes Compliance Internal effectively satisfy internal compliance needs External meet various market/industry regulations and requirements Standardization Single platform for reconciling, managing exceptions, reporting, and certification Easier to manage, maintain, and train staff

Frontier: Customer Examples 11

Customer ROI Examples Average reallocation of 79% of reconciliation staff time Average reallocation of 17.5% of exception management staff time Average reduction in lost interest and or external capital allocation costs of 38% based on an average cost of funds at 1.86% Up to 25% reduction in audit costs based on automated account certification and electronic storage of data

Customer Audit Example - $6 billion bank 2 people visit 11 affiliate locations twice a year Reconciliation audits take 3 weeks each 3 weeks * 2 people * 2 times per year = 12 weeks in total Let s do the math (conservatively) Assuming $150k in total compensation between the 2 employees and 25% of their time on this task (about right after vacations, etc) Cost of reconciliation audits = $37,500 per year

Frontier TM : Enterprise Reconciliation Goal: Single, integrated transaction processing platform managing all areas of operational and balance sheet reconciliation Cash Internal DDA Correspondent Banking Federal Reserve Branch / Teller Cash Official Checks ACH Adjustments Accounts Bank Fees Consumer Loans / Lease Commercial Loans / Lease Mortgage Servicing Card (Debit / Credit) Electronic Funds Movements Foreign Exchange Accounts General Ledger Cost Center Balancing Front-to-back Office (Basel II, SOX, etc.) InternalTransactions Suspense Accounts System-to-System Balancing Accruals General Accounting (AR, AP, Assets) Ledger to Sub-ledger Accounts Trust and Investment Operations Position Reconciliation SecuritiesTrading & Clearance Securities Lending Stock Record Frontier Enterprise Reconciliation 14

Frontier TM : Complete Reconciliation & Compliance Source ASCII Data Files Web Dashboard Viewpoint Frontier Detail & Balance Reconciliation Daily, Weekly, & End of Period Sign-Off & Approval Normalize, Transform & Load Matching Exception/Break Identification Reports & Extracts Reconciliation Types and Processes: Auto Matching 1 to 1 1 to Many Many to Many Interactive Matching Proposed Matching Reason Codes: Amount Discrepancy Date Conflict Pricing Break User Defined Report Samples: Aged Outstanding Reconciled Items SOX Compliance Extract Samples: GL AmountVariances Trade Cancel/Replacements AP Replacement Checks

Frontier TM : View Point

Frontier TM : Outstanding Items by Age

FrontierTM: Aged Exceptions

FrontierTM: Exceptions

How Does It Work?

How Premier and Frontier Work Together Sample Reconciliation Clearing Entity ACH ACH system Your General Ledger feeds Frontier the company information around these transactions. Frontier reconciles the company information to the actual transactions from the clearing entity file. Frontier feeds any journal entries back to the GL so accounts are in balance. General Ledger 21 Frontier

General LedgerTransactions for Reconciliation 22

General Ledger File Mapping in Frontier 23

Importing into Frontier 24

Matching Two Items to create a $1.00 Write-Off 25

Frontier Recon History and Approval 26

Exporting Frontier Write-Off File for Import to General Ledger 27

Importing Frontier Write-Off File into Prologue 28

Write-Off in the General Ledger 29

Frontier User Dashboard (i.e. Write-Off Gauge) 30

Frontier As-At Recon 31

Frontier At-At Recon with Notes 32

Q&A

If you would like more details on accounting and financial control solutions, please contact your Fiserv Client Partner, or email jerry.clark@fiserv.com.

Thank you