Financial Management Policies -- Interest Rate Risk

Forms and Documents

Document	Type	Status	Availability
1557-0299_Interest_Rate_Risk_Supporting Statement (2.13.26)(FINAL).docx	Supporting Statement A	Uploaded 2026-02-19	Available
1557-0299_Interest_Rate_Risk_30-Day FRN (91 FR 8055).pdf	Supplementary Document	Uploaded 2026-02-19	Available
1557-0299_Interest_Rate_Risk_60-Day FRN (90 FR 57130).pdf	Supplementary Document	Uploaded 2026-02-19	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
19955	Financial Management Policies -- Inerest Rate Risk		Modified

ICR Details

OMB Control No: 1557-0299	ICR Reference No: 202602-1557-003
Status: Active	Previous ICR Reference No: 202301-1557-001
Agency/Subagency: TREAS/OCC	Agency Tracking No:
Title: Financial Management Policies -- Interest Rate Risk
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 03/24/2026
Retrieve Notice of Action (NOA)	Date Received in OIRA: 02/19/2026
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2029	36 Months From Approved	03/31/2026
Responses	230	0	263
Time Burden (Hours)	9,200	0	10,520
Cost Burden (Dollars)	0	0	0

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Abstract: This information collection covers the recordkeeping burden for maintaining data in accordance with the OCC's regulation on interest rate risk procedures, 12 CFR 163.176.

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Authorizing Statute(s): US Code: 12 USC 1461 et seq. Name of Law: The Homeowners' Loan Act
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 57130	12/09/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 8055	02/19/2026
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Financial Management Policies -- Inerest Rate Risk

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	230	263	0	-33	0	0
Annual Time Burden (Hours)	9,200	10,520	0	-1,320	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: The decrease in burden is due to there being 33 fewer Federal savings associations since the last renewal.

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 02/19/2026

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