On January 12, the Federal Deposit Insurance Corporation (FDIC) notified state nonmember institutions that such banks should institute a program to monitor their use of direct capital injections, federal guarantees and expanded borrowing facilities obtained via recently enacted governmental programs such as the Troubled Assets Relief Program. FDIC-supervised institutions (Banks) are expected to document how the funds received (i) support prudent lending, and/or (ii) assist existing mortgage borrowers to avoid unnecessary foreclosure. Banks should anticipate describing how such funds have been utilized during examinations and are encouraged to summarize such information in published annual reports and financial statements.  

http://www.fdic.gov/news/news/financial/2009/fil09001.html