Which checks are ineligible for Back Office Conversion?

The correct answer is B because checks with values over $25,000 and auxiliary on-us fields are considered ineligible for Back Office Conversion (BOC) due to regulatory guidelines and risk management practices. The BOC process is designed primarily for consumer checks, and including higher-value checks in this electronic conversion process can increase the risk of fraud or errors. Additionally, auxiliary on-us fields, which typically contain information about the check or transaction, can complicate the electronic processing of these checks under BOC standards.

In general, BOC is intended to streamline the handling of lower-value consumer checks and to reduce the need for physical check processing. Therefore, checks that exceed specified values or have more complex data fields do not conform to the streamlined approach of BOC, making them ineligible.

The other options do not accurately represent the criteria for BOC ineligibility. For instance, checks under $5,000 may still be eligible; checks issued by government entities can vary depending on additional factors but are not inherently excluded; and while checks with insufficient funds pose issues, they do not specifically fall under the regulatory guidelines that govern BOC eligibility.