Pub. 8 2013-2014 Issue 6

March | April 2014 17 Extraordinary Service for Extraordinary Members. For more information, call Kansas Bankers Surety Co. at (785) 228-0000. deposit accounts so the reports would show the total deposits in the bank were actually less than the sum of all customers’ demand deposit accounts. When the matter was discovered, the crooked officer had been stealing for more than 10 years and had stolen more than $3 million from the bank. When a bank is balancing its records using spreadsheets, everyone should also verify that the totals of a column actually add up to the total shown at the bottom. When a bank has report programs, any edits to the report programs should be reviewed by at least two other people to make certain all formulas in the programs are legitimate. Bank auditors and examiners should consider verifying that the underlying subsidiary ledger accounts actually add up to the totals in the bank’s general ledger. Computers are both reliable and necessary, but they also can be manipulated to make it appear that things are in bal- ance when they are not. Do not assume that a total at the bottom of a list of numbers is the total of the list. Verify it.  • Fixed interest rates from 3 to 30 years • MetLife does the underwriting, appraisal, and prepares the loan documentation • Local representative to handle the loan from application to closing Mike Borowski Southern Nebraska Cell: 402.525.2757 Email: mborowski@metlife.com www.metlife.com/ag Turn to Metlife Agricultural Investments for your client’s agricultural real estate loan needs. To see how you can grow your business with MetLife Agricultural Investments, contact Duane Divis Northern Nebraska Cell: 402.640.0777 Email: ddivis@metlife.com MetLife provides an outlet for banks to offer long-term, fixed rate agricultural real estate loans to their existing and prospective clients. Whether your clients are looking to expand their operation or refinance an existing mortgage, together we can tailor a loan to fit their needs with MetLife as your preferred lender. Agricultural Investments Nothing contained herein should be construed as a commitment by MetLife or any of its affiliates to enter into any specific financing transaction. © 2013 METLIFE, INC. PEANUTS © 2013 Peanuts Worldwide