Board and management reports should address regulatory developments, compliance risk assessment results, monitoring and testing, complaints and trends, violations and consumer harm, open and overdue corrective actions, training completion, examination and audit results, emerging risks, and resource adequacy. Provide periodic CRA reporting to management, the Enterprise Risk Management Committee, and the Board addressing performance trends, assessment-area results, community development activities, data quality, training, complaints or public comments, emerging risks, identified gaps, and corrective actions.