12 C.F.R. § 326.4 Reports.
Title 12 - Banks and Banking
The security officer for each insured nonmember bank shall report at least annually to the bank's board of directors on the implementation, administration, and effectiveness of the security program.
Title 12: Banks and Banking
PART 326—MINIMUM SECURITY DEVICES AND PROCEDURES AND BANK SECRECY ACT
Subpart A—Minimum Security Procedures
§ 326.4 Reports.