SAR Reporting to BOD/Supervisory Committee

We are in the process of evaluating the method/format we are using to report the SARs filed each month.  I am curious to know who most credit unions are reporting SARs to - directly to the Board of Directors or to the Supervisory Committee? Also, I would like to know what type of format is being used for this process:

• Providing the actual SARs filed for review
• Providing a summary of the SARs filed for review
• Providing a list or log of SARs filed

Thanks for any feedback.      Kathie Harmon Director of Internal Audit