The Information Technology, Inc. Exception Item Module (EIM) automates the processing of
exception items. With EIM, a financial institution can significantly reduce the level of time and
resources required to process such items manually.

EIM offers online handling for NSF items, returned items, suspect stop pay items and
non-posted items. Once these items are reviewed, EIM completes the follow-up
accounting by reposting transactions or generating additional transactions, as necessary.

EIM also provides a high degree of control over exception items by creating a complete
audit trail with reports and notices.

Complete Online Review
With EIM, exception item review is completely online, which eliminates the need to manually
review and reenter items. In addition, online capability means more up-to-the-minute, high-quality information. EIM offers comprehensive online capability that allows an institution's appropriate
branch personnel to review their own exception items, while maintaining the integrity of the
information at a central proof site.

Automatic Account, General Ledger Entries
EIM automatically generates and posts fees to customer accounts according to the institution's
item fee policies, and provides analysis information on such transactions.

Additionally, EIM creates any required general ledger transaction for accounts affected by
exception item activity.

Fully Featured Non-Post Item Handling
EIM also enables employees to review and correct online, all transactions that non-posted
during the nightly application update. For each transaction, the non-post reason is displayed,
along with specific information about the transaction. Employees can then correct the information
that caused the transaction to non-post.

This feature eliminates the need to review non-posts listed on the daily stock reports and manually create reconciling transactions. This allows the items to be handled more efficiently.

For more on the Exception Item Module, contact
Information Technology, Inc. at 402.421.4207.