ANALYZING BANK RECORDS
Obtaining and Interpreting Bank Records
Analyzing Bank Records
II. OBTAINING AND INTERPRETING BANK RECORDS
Methods to Obtain Records
As noted in the introduction, the three primary ways to obtain bank records are through subpoena,
search warrant, or previous agreement of the individual whose records are of interest.
A subpoena is a legal document that is signed by a judge and may be part of a grand jury investigation.
It gives the financial institution the authority to provide the records to the investigating agency without
placing itself in violation of federal financial record secrecy laws (see Appendix A). The subpoena
would include a listing, sometimes referred to as a “Schedule A,” that would ask for the specific records
needed. A sample of a Schedule A is seen in Figure II. 1.
Figure II. 1: Sample Bank Record Subpoena Schedule A
All bank records of any and all accounts under signature authority of any of the named parties or entities, including
but not limited to account number(s) ___________ _____________ from ___________ to _____________
A. All open or closed checking, savings, and money market accounts:
1. Account opening documents including signature cards, copies of identification documents provided ,
and, if business account, copy of corporate resolution to open account and other business documents
provided which may include articles of incorporation for the business.
2. Bank statements.
3. Cancelled checks (both sides).
4. Deposit tickets and items (both sides of items, including ATM and direct deposits).
5. ATM withdrawals and point of sale debits.
6. Credit and debit memos.
7. Telephonic transfer slips.
8. Wire transfer records.
9. Forms 1099 or back-up withholding statements.
B. Retained copies of all ope