oversight

HUD's Claim Payment System Did Not Always Identify Ineligible FHA-HAMP Partial Claims

Published by the Department of Housing and Urban Development, Office of Inspector General on 2015-04-20.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

          Office of Finance and Budget,
                 Washington, DC
     Controls Over FHA Home Affordable Modification
              Program Partial Claim Payments




Office of Audit, Region 9     Audit Report Number: 2015-LA-0001
Los Angeles, CA                                    April 20, 2015
To:            George Rabil, Deputy Assistant Secretary for Finance and Budget, HW
               //SIGNED//
From:          Tanya E. Schulze, Regional Inspector General for Audit, 9DGA
Subject:       HUD’s Claim Payment System Did Not Always Identify Ineligible FHA-HAMP
               Partial Claims




Attached is the U.S. Department of Housing and Urban Development (HUD), Office of Inspector
General’s (OIG) final results of our review of HUD’s controls over the claim payment system for
the Home Affordable Modification Program partial claim option.
HUD Handbook 2000.06, REV-4, sets specific timeframes for management decisions on
recommended corrective actions. For each recommendation without a management decision,
please respond and provide status reports in accordance with the HUD Handbook. Please furnish
us copies of any correspondence or directives issued because of the audit.
The Inspector General Act, Title 5 United States Code, section 8M, requires that OIG post its
publicly available reports on the OIG Web site. Accordingly, this report will be posted at
http://www.hudoig.gov.
If you have any questions or comments about this report, please do not hesitate to call me at
213-534-2471.
                    Audit Report Number: 2015-LA-0001
                    Date: April 20, 2015

                    HUD’s Claim Payment System Did Not Always Identify Ineligible FHA-
                    HAMP Partial Claims




Highlights

What We Audited and Why
We audited the U.S. Department of Housing and Urban Development (HUD), Federal Housing
Administration’s (FHA) Home Affordable Modification Program (HAMP) partial claim option.
We audited the FHA-HAMP partial claim option because we had not reviewed the program since
2011 and the requirements had changed. Our audit objective was to determine whether HUD
had adequate controls over FHA-HAMP partial claim payments.

What We Found
HUD’s claim payment controls for the FHA-HAMP partial claim option were not adequate.
Specifically, HUD’s claim system allowed payment of (1) more than one claim with a
modification or FHA-HAMP option in a 24-month period, (2) duplicate claims, (3) partial claims
in excess of 30 percent of the unpaid principal balance at initial default, and (4) non-HAMP
partial claims after HUD discontinued this claim type. These conditions occurred because HUD
did not design and implement sufficient claim payment controls to detect and prevent processed
claims that did not meet HUD requirements. As a result, HUD paid more than $22 million in
unsupported claims and $103,925 in ineligible claims that did not meet HUD requirements.

What We Recommend
We recommend that the Deputy Assistant Secretary for Finance and Budget (1) develop and
implement controls to detect and prevent payment of claims that violate HUD requirements, (2)
provide support of eligibility or require repayment for more than $22 million in claims that did
not meet HUD requirements, and (3) require repayment of $103,925 for ineligible claims.
Table of Contents
Background and Objective......................................................................................3

Results of Audit ........................................................................................................4
         Finding 1: HUD’s Claim Payment System Did Not Always Identify Ineligible FHA-
         HAMP Partial Claims....................................................................................................... 4

Scope and Methodology ...........................................................................................7

Internal Controls ......................................................................................................9

Appendixes ..............................................................................................................10
         A. Schedule of Questioned Costs .................................................................................. 10
         B. Auditee Comments and OIG’s Evaluation ............................................................. 11
         C. Criteria ....................................................................................................................... 15
         D. Details of Claims With a Modification or FHA-HAMP Option Within 24 Months
            ..................................................................................................................................... 18
         E. Potential Duplicate Claims Identified ..................................................................... 26
         F. Partial Claims Paid Above 30 Percent of the Initial Unpaid Balance.................. 27




                                                                       2
Background and Objective
In 1934, Congress created the Federal Housing Administration (FHA), which provides mortgage
insurance on loans made by FHA-approved lenders throughout the United States and its
territories. Under the program, lenders bear less risk because FHA will pay a claim to the lender
in the event of a homeowner’s default; however, loans must meet certain requirements
established by FHA to qualify for insurance.
FHA loss mitigation delegates to lenders both the authority and the responsibility to use certain
actions and strategies to assist borrowers in default or imminent default to retain their homes and
reduce losses to the insurance fund that result from mortgage foreclosures. Lenders may use any
of several loss mitigation options that lead to home retention. After evaluating a delinquent
borrower for informal and formal forbearance plans, servicers must consider FHA’s loss
mitigation options in the following order: (1) special forbearances; (2) loan modifications; and
(3) FHA’s Home Affordable Modification Program (HAMP).
The U.S. Department of Housing and Urban Development (HUD) created the FHA-HAMP loss
mitigation home retention option in response to the Helping Families Save Their Home Act of
2009. FHA-HAMP typically involves the combination of a loan modification and a partial
claim. However, with the issuance of Mortgagee Letter 2012-22 on November 16, 2012, FHA-
HAMP may now involve the use of one or both of those loss mitigation options.
From July 1, 2012 to January 24, 2015, HUD paid more than $6.5 billion for 261,637 FHA-
HAMP partial notes and more than $107.5 million in incentive fees associated with the claims.
Our objective was to determine whether HUD had adequate controls over FHA-HAMP partial
claim payments.




                                                 3
Results of Audit

Finding 1: HUD’s Claim Payment System Did Not Always Identify
Ineligible FHA-HAMP Partial Claims
HUD’s claim payment system did not always identify ineligible FHA-HAMP partial claims.
Specifically, the system allowed payment of (1) more than one claim with a previous
modification or FHA-HAMP option in a 24-month period, (2) duplicate claims, (3) partial claims
in excess of 30 percent of the unpaid balance at the time of default, and (4) non-HAMP partial
claims after HUD discontinued this claim type. The deficiencies occurred because HUD did not
design and implement sufficient claim payment system controls. As a result, HUD could not
support that approximately $22.5 million in claims paid was eligible and could not ensure the
eligibility of future claims submitted.

HUD Paid More Than One Claim With a Modification or FHA-HAMP option Within a 24-
Month Period
HUD’s Mortgagee Letter 2012-22 states that to qualify for an FHA-HAMP option, the borrower
must not have received a stand-alone modification or FHA-HAMP option in the previous 24
months (See appendix C for criteria). HUD had an edit code in its system intended to catch
instances in which a servicer submitted a claim that did not meet this criterion. However, we
reviewed HUD system data for claims paid between November 16, 2012, and January 17, 2015,
and identified 705 FHA-HAMP partial claims for amounts totaling approximately $22.2 million
that had a stand-alone modification or FHA-HAMP option within the prior 24 months (See
appendix D). 1 HUD did not adequately design its edit codes to identify FHA-HAMP options that
violated this requirement.

HUD Paid Duplicate Claims
HUD’s claim payment system was set up to stop payment if a servicer submits a claim for the
same case number with matching partial note agreement dates. We identified 21 partial claims
with different agreement dates that appeared to be duplicate payments because the partial note
amounts matched (See appendix E).

HUD reviewed documentation for the 21 potential duplicate claims identified and determined
that 16 of the claims were duplicate payments. The remaining five claims were not duplicates,



1
  Because HUD did not maintain sufficient data to determine which loan modifications were tied to a concurrent
partial claim and which were distinct loss mitigation actions, our audit testing was restricted. For each of the 705
apparent violations identified, the claims appeared to be distinct loss mitigation actions because the agreement and
payment dates were more than 90 days apart and the unpaid balance reported for each claim was different. As a
result, we could not determine eligibility based on the data alone, and HUD would need to review the supporting
documentation.




                                                          4
four had the same dollar amount because the servicer accidently reported an incorrect amount for
the second claim, and one was a distinct claim for the same dollar amount. HUD held the
servicer responsible for the difference. HUD received payment for 10 of the duplicate payments,
but it was unclear whether it requested repayment or the servicer initiated the repayment. As a
result of our review, HUD sent billing letters to servicers for the six other duplicate payments in
the amount of $103,925. After we brought the issue to HUD’s attention, HUD updated its
system so it would not automatically pay the servicer when the partial claim amounts matched
and that the system would flag these cases for further review.

HUD Paid Claims in Excess of 30 Percent of the Unpaid Principal Balance
HUD had an edit code in its system intended to identify instances in which the cumulative partial
claim exceeds 30 percent of the unpaid balance. According to HUD, there was some confusion
concerning which unpaid balance to use. HUD Mortgagee Letter 2012-22 stated that the
maximum value of all partial claims for a given loan could not exceed 30 percent of the
outstanding unpaid principal balance as of the date of default. However, HUD updated the
language in Mortgagee Letter 2013-32 to state that the partial claims were limited to 30 percent
of the unpaid principal balance at time of initial default. (See appendix C for criteria)
We tested the data for claims paid after December 1, 2013, the effective date of the updated
language, and identified 56 claims with $260,454 paid in excess of the 30 percent of the reported
unpaid balance at time of initial default (See appendix F). On November 17, 2014, HUD
updated its system to follow the updated language in Mortgagee Letter 2013-32. None of the 56
cases occurred after the system update. In addition, the servicer is responsible for reporting the
unpaid balance. We noted instances in which the unpaid balances reported appeared to be
inaccurate; therefore, we could not determine that the full $260,454 was ineligible without
reviewing supporting documentation.

HUD Processed Non-HAMP Partial Claims
HUD Mortgagee Letter 2012-22 streamlined the loss mitigation home retention option priority
order by replacing the four-tier structure with a three-tier structure, which consists of a special
forbearance, a loan modification, and the FHA-HAMP option. The FHA-HAMP option consists
of a stand-alone partial claim, a stand-alone modification, or a combination of a loan
modification and partial claim. All FHA-HAMP options require that the servicer report the
claim as an FHA-HAMP claim in order for HUD’s edit codes to test against FHA-HAMP
requirements (See appendix C for criteria). HUD identified that some servicers were confused
and continued to submit non-HAMP partial claims. As a response to this issue, HUD stated that
it had updated its system on June 27, 2014 so servicers were no longer able to submit non-
HAMP partial claims; however, we identified FHA case numbers 048-6297039 and 341-
0985374 with partial claims totaling $27,603 prepared after that date and without an FHA-
HAMP indicator. Because these claims did not have an FHA-HAMP indicator, we could not
determine if the system edit codes tested the partial claim against FHA-HAMP criteria. HUD
identified the cause of the two claims processed that did not have HAMP indicators and is in the
process of updating its system to avoid this issue in the future.




                                                 5
Conclusion
HUD’s claim payment system did not always identify ineligible FHA-HAMP partial claims.
HUD spent approximately $22.5 million on potentially ineligible claims and $103,925 on
ineligible claims. This condition occurred because HUD did not design and implement sufficient
claim payment system controls. If HUD does not strengthen its controls, the claim system will
continue to pay potentially ineligible claims.
Recommendations
We recommend that the Deputy Assistant Secretary for Finance and Budget

       1A.    Develop and implement controls to detect and prevent payment of claims with a
              modification or FHA-HAMP option submitted within a 24-month period.
       1B.    Provide support of eligibility or require repayment of $22.2 million for the 705
              identified FHA-HAMP partial claims with a reported loan modification within the
              prior 24 months.
       1C.    Develop and implement controls to detect and prevent payment of duplicate
              claims.
       1D.    Require repayment of the six ineligible duplicate claims billed to servicers in the
              amount of $103,925.
       1E.    Provide support of eligibility or require repayment of $260,454 for the portion of
              the 56 partial claims in excess of 30 percent of the unpaid balance at initial
              default.
       1F.    Provide support or require repayment of $27,603 for the two non-HAMP partial
              claims processed after HUD updated its system to no longer allow non-HAMP
              partial claims.
       1G.    Develop and implement controls to detect and prevent the processing of non-
              HAMP partial claims.




                                                6
Scope and Methodology
We conducted the audit in accordance with generally accepted government auditing standards.
Those standards require that we plan and perform the audit to obtain sufficient, appropriate
evidence to provide a reasonable basis for our findings and conclusions based on our audit
objective(s). We believe that the evidence obtained provides a reasonable basis for our findings
and conclusions based on our audit objective.
Our audit period covered July 1, 2012, to January 24, 2015, but was expanded when necessary.
We conducted our fieldwork at our offices in Las Vegas, NV, Phoenix, AZ, and San Francisco,
CA, between July 2014 and February 2015.
To accomplish our objective, we

       •    Reviewed HUD requirements for HUD’s loss mitigation home retention options,

       •    Interviewed appropiate HUD personnel,

       •    Analyzed HUD’s Single Family Housing Enterprise Data Warehouse’s loss mitigation
            table as discussed in detail below, and

       •    Reviewed documentation for the 21 claims that appeared to be duplicate payments.

The Single Family Housing Enterprise Data Warehouse system is a large, extensive collection of
database tables organized to support the analysis, verification, and publication of single-family
housing data. The warehouse consists of datamarts developed to support specific business units
and communities within the HUD family. Each datamart comprises one or more database tables
structured to provide HUD users easy and efficient access to single-family housing case-level
data on properties and associated loans, insurance, claims, defaults, and demographics. Through
an analysis of HUD data in the loss mitigation table, using ACL software, we filtered the records
to test the following:

       (1) Claims that had a previous modification or FHA-HAMP option in the prior 24 months for
           claims paid between November 16, 2012, and January 17, 2015 2. The effective date of
           the 24-month requirement was November 16, 2012.

       (2) Claims that appeared to be duplicate payments because the partial note amounts were
           equal for claims processed between July 1, 2012, and June 30, 2014 3.




2
    We Identified 705 claims that met this criterion.




                                                        7
    (3) Claims with a partial note amount above 30 percent of the unpaid balance at the time of
        default for claims with default dates between December 1, 2013, and January 24, 2015 4.
        The effective date on the partial claim limit of 30 percent of the unpaid balance at initial
        default was December 1, 2013.

    (4) Partial claims without an FHA-HAMP indicator submitted by servicers after HUD
        removed the non-HAMP partial claim option from its loss mititgation home retention
        program with default dates between March 15, 2013, and January 24, 2015 5. The
        effective date of this policy was March 15, 2013.




3
  We identified 21 claims that met this criterion.
4
  We identified 56 claims that met this criterion.
5
  We identified 648 claims that met this criterion.




                                                      8
Internal Controls
Internal control is a process adopted by those charged with governance and management,
designed to provide reasonable assurance about the achievement of the organization’s mission,
goals, and objectives with regard to

•   Effectiveness and efficiency of operations,
•   Reliability of financial reporting, and
•   Compliance with applicable laws and regulations.
Internal controls comprise the plans, policies, methods, and procedures used to meet the
organization’s mission, goals, and objectives. Internal controls include the processes and
procedures for planning, organizing, directing, and controlling program operations as well as the
systems for measuring, reporting, and monitoring program performance.

Relevant Internal Controls
We determined that the following internal controls were relevant to our audit objective:

•   The effectiveness of system controls intended to stop payment of claims that do not meet
    HUD requirements (finding 1).
We assessed the relevant controls identified above.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, the
reasonable opportunity to prevent, detect, or correct (1) impairments to effectiveness or
efficiency of operations, (2) misstatements in financial or performance information, or (3)
violations of laws and regulations on a timely basis.
Significant Deficiency
Based on our review, we believe that the following item is a significant deficiency:

•   HUD’s claim payment system did not have adequate controls to always identify ineligible
    FHA-HAMP partial claims (finding 1).




                                                  9
Appendixes

Appendix A


                           Schedule of Questioned Costs
                   Recommendation
                                    Ineligible 1/ Unsupported 2/
                       number
                           1B                              $22,219,470
                           1D            $103,925
                           1E                               $260,454
                           1F                                $27,603

                         Totals          $103,925          $22,507,527



1/   Ineligible costs are costs charged to a HUD-financed or HUD-insured program or activity
     that the auditor believes are not allowable by law; contract; or Federal, State, or local
     policies or regulations. In this case, HUD paid servicers for six duplicate partial claims.
2/   Unsupported costs are those costs charged to a HUD-financed or HUD-insured program
     or activity when we cannot determine eligibility at the time of the audit. Unsupported
     costs require a decision by HUD program officials. This decision, in addition to
     obtaining supporting documentation, might involve a legal interpretation or clarification
     of departmental policies and procedures. In this case, unsupported costs include (1) the
     amount paid for 705 claims submitted that appeared to have had more than one
     modification or FHA-HAMP option in HUD’s claim system within 24 months, (2) the
     portion of 56 claims paid that appeared to have been in excess of 30 percent of the unpaid
     balance at the time of default based on data submitted by servicers before HUD updated
     its controls, and (3) the two non-HAMP partial claims that HUD processed after it
     updated its system. HUD would need to review documentation to determine whether the
     data submitted by servicers were accurate to verify the eligibility of the claims identified.




                                              10
Appendix B
             Auditee Comments and OIG’s Evaluation



Ref to OIG    Auditee Comments
Evaluation




Comment 1




Comment 2




                              11
Comment 3




Comment 4




Comment 5




Comment 6




            12
Comment 7




            13
                         OIG Evaluation of Auditee Comments


Comment 1   We reviewed documentation provided by HUD to determine if the system
            enhancements have been updated to identify two claims processed within 24
            months. However, 704 of the 705 claims identified in the report with a prior
            claim within 24 months were paid by HUD after September 16, 2013.
Comment 2   We commend the Office of Finance and Budget for taking such timely actions to
            address the recommendations and we look forward to working with them on
            resolving this recommendation..\
Comment 3   We reviewed documentation provided by HUD and determined that this
            recommendation was implemented on April 10, 2015. We will close this
            recommendation concurrent with issuance of the audit report.
Comment 4   We agree that HUD has billed the servicer for the six claims identified. We will
            close out this recommendation when the servicer pays HUD for these claims.
Comment 5   We commend the Office of Finance and Budget for taking such timely actions to
            address the recommendations and we look forward to working with them on
            resolving this recommendation.
Comment 6   HUD provided additional supporting documentation, which shows case number
            341-0985374 and 048-6297039 were HAMP claims. We will close this
            recommendation concurrent with issuance of the audit report.
Comment 7   We commend the Office of Finance and Budget for taking such timely actions to
            address the recommendations and we look forward to working with them on
            resolving this recommendation.




                                            14
Appendix C
                                             Criteria


Office of Management and Budget Circular A-123, Section I, Introduction
Management has a fundamental responsibility to develop and maintain effective internal control.
The proper stewardship of Federal resources is an essential responsibility of agency managers
and staff. Federal employees must ensure that Federal programs operate and Federal resources
are used efficiently and effectively to achieve desired objectives. Programs must operate and
resources must be used consistent with agency missions, in compliance with laws and
regulations, and with minimal potential for waste, fraud, and mismanagement.

Management is responsible for developing and maintaining effective internal control. Effective
internal control provides assurance that significant weaknesses in the design or operation of
internal control, that could adversely affect the agency’s ability to meet its objectives, would be
prevented or detected in a timely manner.

Mortgagee Letter 2012-22
Changes to FHA’s Existing Loss Mitigation Home Retention Option:
•       Streamlining FHA’s Loss Mitigation Home Retention Option priority order by replacing
its current 4-tier incentive structure with a 3-tier incentive structure, consisting of Special
Forbearances, Loan Modifications, and FHA-HAMP.
•     Permitting mortgagors to receive a Loan Modification or FHA-HAMP only once in a 24-
month period;
•      Expanding FHA-HAMP so that it now consists of a stand-alone Modification, stand-
alone Partial Claim, or a combination of a Loan Modification and Partial Claim;
Updated Loss Mitigation and Priority Order Requirement:
After evaluating a delinquent mortgagor for Informal and Formal Forbearance Plans, FHA’s
Loss Mitigation options must be considered in the following order: (1) Special Forbearances; (2)
Loan Modifications; and (3) FHA-HAMP.
In order to qualify for FHA-HAMP, a defaulted mortgagor or a mortgagor facing imminent
default must meet all of the following criteria: The mortgagor has not previously received a
stand-alone Loan Modification or a FHA-HAMP in the previous 24 months.
Updated FHA-HAMP Partial Claim Amount Calculation:
The maximum value of all outstanding Partial Claims for a given loan cannot exceed 30 percent
of the outstanding Unpaid Principal Balance as of the date of the default.




                                                 15
Mortgagee Letter 2013-03
Purpose:
The purpose of this Mortgagee Letter is to: (1) notify mortgagees that the implementation date
for Mortgagee Letter 2012-22 has been extended to March 15, 2013; and (2) clarify questions
HUD received from the industry regarding the proper implementation of Mortgagee Letter 2012-
22.
Mortgagee Letter (ML) 2012-22 Revisions to FHA’s Loss Mitigation Home Retention Options
Frequently Asked Questions (FAQs):
ML 2012-22 permits mortgagors to receive a loan modification or FHA-HAMP once within a 24
month period. When does the 24 month period begin?
The 24 month period, referenced in ML2012-22, starts on the latter of the ML’s issuance date
(November 16, 2012) or the last date of a mortgagor’s executed loan modification or FHA-
HAMP. For example, if a mortgagor received an FHA-HAMP modification on March 18, 2012
and is currently in default, the mortgagee would have to reassess the mortgagor under the new
waterfall prior to proceeding with a foreclosure sale that is scheduled after December 15, 2012.

Mortgagee Letter 2013-19
Reconciliation of Partial Claim Proceeds to Promissory Note Amounts:
Mortgagees are responsible for ensuring the accuracy of the promissory note and partial claim
mortgage prior to filing claims. There should be no discrepancies because mortgagees file the
claims after the execution of these documents. Mortgagees are also responsible for reconciling
the partial claim proceeds received from HUD with the promissory note amount.
In the event the mortgagee miscalculated the partial claim amount, resulting in an overpayment
to the mortgagee, the overpaid amount must be remitted immediately to HUD’s loan servicing
contractor as a payment to reduce the balance of the borrower’s debt to HUD. In the event the
mortgagee claimed less than the actual note amount, the mortgagee will absorb the cost of the
miscalculation. No corrective partial claims will be accepted.

Mortgagee Letter 2013-32
Purpose:
This Mortgagee Letter supersedes Mortgagee Letter 2012-22, Revisions to FHA’s Loss
Mitigation Options, published on November 16, 2012.
Effective Date:
Mortgagees must implement the policies set forth in this Mortgagee Letter no later than
December 1, 2013.




                                               16
Capitalization of Arrearages for Modifications and Partial Claims

Arrearages and related foreclosure costs included in Partial Claims are subject to the statutory
limit of 30 percent of UPB [unpaid balance] at the time of initial default.




                                                17
Appendix D


     Details of Claims With a Modification or FHA-HAMP Option Within 24 Months


The table below identifies claims that had a previous modification or FHA-HAMP in the prior 24
months for claims paid between November 16, 2012, and January 17, 2015. The days between
agreement dates shows the time between the first modification or FHA-HAMP option and the
second FHA-HAMP partial claim.
     Case number       Days     Amount paid               Case number       Days     Amount paid
                     between                                              between
                    agreement                                            agreement
                       dates                                                dates
1    011-4251485   508              $6,078.37        36   043-7657596   550             $62,362.03
2    011-4314947   526              $3,247.99        37   043-7764534   558             $71,959.48
3    011-5496631   613             $12,735.51        38   043-7807005   457             $10,490.43
4    011-5601329   175              $8,288.30        39   043-7836211   540              $4,240.50
5    011-5626002   306              $9,465.60        40   043-7977608   268             $27,090.11
6    011-5825067   535              $6,543.39        41   043-8047679   102             $11,773.80
7    011-6063376   392              $2,203.45        42   043-8097459   483              $7,688.08
8    011-6166741   398             $12,248.30        43   043-8284174   476             $67,403.08
9    011-6281704   352              $2,431.68        44   043-8473739   498             $44,543.04
10   022-2005777   697             $34,952.83        45   044-4431153   250             $65,287.69
11   022-2196943   392              $9,194.56        46   045-6452920   677              $4,598.35
12   023-2611718   430             $73,563.68        47   045-6517550   581             $55,390.28
13   023-2653566   308             $11,118.50        48   045-6598951   442             $34,180.88
14   023-2699495   425              $4,635.65        49   045-6756641   583             $55,659.12
15   023-2739526   601             $18,396.07        50   045-6816252   448             $18,591.93
16   023-2780982   281              $8,117.62        51   045-6923799   529              $7,397.03
17   023-2990158   429             $50,172.19        52   045-6927329   456              $6,838.59
18   023-3136655   458             $10,831.36        53   045-6984700   110             $35,617.66
19   023-3743986   606             $60,848.17        54   045-6999944   336             $21,131.63
20   023-3838515   118              $8,081.90        55   045-7036453   463             $62,579.46
21   023-4279918   140              $3,902.27        56   045-7081596   609             $54,760.73
22   023-4330268   576              $5,874.90        57   048-4604639   247             $99,703.37
23   031-2835380   452              $2,921.00        58   048-4758825   327              $8,336.19
24   031-3520997   339              $3,345.29        59   048-4809621   594             $51,448.28
25   042-8076486   526              $7,492.02        60   048-4826353   590             $20,748.46
26   042-8165218   378            $127,764.80        61   048-4934843   337             $60,987.83
27   042-8358886   368             $92,711.18        62   048-5005124   107              $4,719.74
28   042-8361016   443             $19,311.56        63   048-5032863   153              $4,037.87
29   042-8438672   182             $89,715.71        64   048-5299549   652            $121,017.60
30   042-8445746   400            $127,658.60        65   048-5344067   146             $14,911.80
31   042-8531255   523             $14,024.54        66   048-5591604   609             $81,359.94
32   042-8695318   531             $92,751.93        67   048-5721266   627              $4,978.84
33   042-8812604   347            $127,090.65        68   048-6206379   446             $95,407.91
34   043-7579368   556             $37,344.81        69   048-6698198   159             $46,613.27
35   043-7605938   613             $21,623.82        70   052-2931260   637             $15,238.25




                                                18
      Case number       Days     Amount paid                Case number       Days     Amount paid
                      between                                               between
                     agreement                                             agreement
                        dates                                                 dates
71    052-2972032   654             $42,422.71        118   092-7270077   471             $17,262.61
72    052-4228540   115             $18,819.55        119   093-6298127   332             $51,477.55
73    052-4238452   692              $7,867.91        120   093-6720690   376              $5,322.92
74    052-4912822   673             $40,923.00        121   093-7093833   528             $13,315.99
75    052-5183282   595             $63,356.07        122   094-5476597   529             $80,761.69
76    052-5253949   327             $44,085.27        123   094-5495214   700             $48,787.53
77    052-5356047   135             $10,566.77        124   094-5535331   500              $7,389.57
78    052-5356295   507             $12,856.68        125   094-5682650   614             $69,189.23
79    052-5486246   518             $52,344.20        126   094-5729662   550             $16,771.28
80    052-5725828   588             $62,244.09        127   094-5755498   568             $21,865.56
81    052-6021826   502             $22,086.36        128   094-5771954   105             $29,241.57
82    061-2909280   240             $20,819.67        129   094-6041815   525             $20,342.70
83    061-2922792   624             $63,393.30        130   094-6110440   101             $20,973.90
84    061-3062255   156             $21,192.38        131   095-0511013   421             $71,578.82
85    061-3152469   628             $20,110.23        132   095-0531184   634              $9,095.57
86    061-3154975   583             $54,793.34        133   095-0663402   623             $55,689.59
87    061-3192212   418             $10,336.39        134   095-0692076   281             $75,865.79
88    061-3201678   481             $30,060.03        135   095-0739485   454              $4,213.62
89    061-3214505   419              $8,419.04        136   095-0920603   164             $97,115.78
90    061-3246555   420             $14,911.13        137   095-0937151   407              $5,528.79
91    061-3354364   446             $46,234.38        138   095-1051559   598             $61,957.02
92    061-3454876   430             $16,289.14        139   095-1296563   695             $18,624.33
93    061-3462872   543             $49,527.11        140   095-1406060   493              $7,435.39
94    061-3545478   579             $37,842.67        141   095-1657773   493             $29,754.62
95    061-3556181   134             $57,112.65        142   095-1903714   95               $8,394.38
96    061-3581593   511             $36,202.77        143   095-1942214   634             $97,619.09
97    061-3590816   102             $83,175.55        144   101-7832324   470             $11,938.15
98    061-3849052   300             $95,943.30        145   101-7996293   409             $21,538.34
99    071-1007374   416             $57,780.64        146   101-8329038   163              $5,440.35
100   071-1067860   603             $12,617.19        147   101-8806206   688              $9,820.77
101   071-1085178   431             $48,715.54        148   101-9580336   697             $31,419.17
102   071-1186536   478             $39,853.32        149   105-0040400   153             $11,356.84
103   071-1204515   481              $6,894.72        150   105-0191461   578             $24,647.19
104   071-1254166   655             $64,575.49        151   105-0526773   392             $33,293.53
105   071-1345629   665              $9,289.56        152   105-0684634   563             $28,577.65
106   081-0862011   620             $91,429.07        153   105-0891191   522             $17,013.35
107   081-0892121   440             $67,419.18        154   105-1156453   563              $5,904.33
108   091-3555584   128              $9,858.47        155   105-1322487   454              $3,818.92
109   091-3885362   702              $7,078.90        156   105-1429775   554             $12,694.23
110   091-4108716   494              $3,588.99        157   105-1541290   644              $6,726.96
111   091-4455465   399             $31,591.85        158   105-1727442   460             $31,786.42
112   091-4476328   471             $42,694.10        159   105-1797193   400             $15,729.90
113   091-4554323   270             $19,636.95        160   105-1883871   497             $39,099.71
114   091-4830076   102              $9,746.48        161   105-2029811   429              $4,316.83
115   091-4964750   599              $7,269.83        162   105-2497164   511             $22,392.96
116   091-5062315   504             $38,420.60        163   105-2673731   593             $20,998.03
117   091-5122238   397              $3,508.58        164   105-2713926   495              $5,591.94




                                                 19
      Case number       Days     Amount paid                Case number       Days     Amount paid
                      between                                               between
                     agreement                                             agreement
                        dates                                                 dates
165   105-2774721   345             $58,169.04        212   137-1280910   367              $4,286.59
166   105-2822392   611              $7,022.56        213   137-2234580   607              $6,998.31
167   105-2974218   366              $6,598.95        214   137-2333490   554             $14,349.86
168   105-3027449   546             $46,209.73        215   137-2463378   654             $16,606.18
169   105-3098711   722             $56,029.79        216   137-2516117   418             $82,946.06
170   105-3148462   640             $14,408.54        217   137-2717977   141             $11,347.80
171   105-3238711   642              $5,749.35        218   137-2741976   502             $35,355.16
172   105-3512353   350             $20,406.96        219   137-3196016   515             $80,651.99
173   105-3563831   609              $7,227.70        220   137-3198568   237              $6,715.21
174   105-3585423   588             $10,550.17        221   137-3833297   695             $15,904.77
175   105-3692124   429             $69,842.34        222   137-3893748   419             $51,238.13
176   105-3714992   417             $71,299.57        223   137-3896796   612             $23,138.91
177   105-3726281   395             $76,620.08        224   137-3997110   391             $12,760.73
178   105-3849493   509              $5,235.55        225   137-4022678   449             $34,528.26
179   105-4026223   481             $12,001.21        226   137-4217707   567              $8,100.43
180   105-4051654   348              $3,887.02        227   137-4622831   636             $11,156.78
181   105-4058827   420             $61,525.35        228   137-4788221   532              $9,540.39
182   105-4145319   642             $45,286.88        229   137-4788687   583             $45,612.00
183   105-4319231   540             $72,039.39        230   137-4811196   295              $6,556.00
184   105-4386627   366             $32,977.87        231   137-5003255   532             $51,457.88
185   105-4413751   492             $12,358.59        232   137-5274089   502             $66,453.84
186   105-4426154   276              $9,141.39        233   137-5413545   97              $50,829.57
187   105-4444193   97              $34,197.58        234   137-5438944   139              $8,929.26
188   105-4479872   546             $12,619.28        235   137-5761429   693              $9,103.35
189   105-4518477   425             $91,993.57        236   137-5984966   144              $9,236.66
190   105-4687829   694              $8,422.91        237   141-1474181   582             $11,105.50
191   105-4764099   663             $54,652.59        238   151-7239217   631              $9,274.55
192   105-4766468   348             $50,747.30        239   151-7398029   483              $9,791.69
193   105-4897624   93              $31,326.10        240   151-7425669   546              $7,433.45
194   105-5269653   505             $43,063.91        241   151-7650767   456              $7,065.35
195   105-5341271   123              $5,384.02        242   151-7758408   496              $7,903.44
196   105-5385462   548              $9,224.62        243   151-8114660   528              $4,736.65
197   105-5484600   405             $10,732.43        244   151-8148062   359              $7,782.61
198   105-5807943   538             $29,053.35        245   151-8358889   514             $24,988.37
199   105-5846034   527             $72,669.64        246   151-8371675   591             $50,099.20
200   105-5885487   123              $6,648.87        247   151-8448587   293              $7,377.30
201   105-6615944   462              $5,525.90        248   151-8551984   131              $9,082.20
202   121-2464420   683             $30,187.89        249   151-8615574   603             $11,120.24
203   121-2559286   688             $17,978.63        250   151-8875789   518              $5,230.12
204   131-8793178   345             $47,139.47        251   151-9396390   297              $6,030.49
205   132-1494927   129              $8,417.00        252   156-0119854   598              $4,516.22
206   132-1506686   99               $7,210.77        253   156-0270078   365              $5,451.58
207   132-1854649   407              $4,546.26        254   156-0289798   713             $30,633.92
208   132-2072880   155              $6,884.22        255   156-0295063   430              $2,247.31
209   132-2284159   355              $4,428.12        256   161-2168788   578             $10,179.71
210   137-0572521   680              $9,309.40        257   161-2239175   378             $50,411.48
211   137-1164896   138             $18,715.27        258   161-2269618   294              $3,843.75




                                                 20
      Case number       Days     Amount paid                Case number       Days     Amount paid
                      between                                               between
                     agreement                                             agreement
                        dates                                                 dates
259   161-2327438   618             $10,056.05        306   241-9301146   694             $41,100.51
260   161-2380065   604             $22,728.30        307   241-9503487   490             $39,081.26
261   161-2533639   543             $13,064.21        308   249-4943717   495             $31,933.37
262   161-2622027   176              $7,105.70        309   249-5052904   455              $8,432.84
263   161-2807257   149              $5,125.18        310   249-5071013   317            $120,852.67
264   181-2028920   393             $15,204.97        311   249-5118740   379             $22,167.22
265   197-3735473   447            $135,225.10        312   249-5123582   398             $58,631.26
266   197-3777378   566            $119,441.15        313   249-5185115   431             $10,439.20
267   197-3802241   609            $140,024.79        314   249-5228676   447            $141,519.20
268   197-4097389   593            $114,637.93        315   249-5238247   610              $7,749.04
269   197-4266360   392              $7,668.44        316   249-5270787   462             $40,248.03
270   197-4326911   499            $148,754.59        317   249-5343290   645             $94,423.40
271   197-4682679   302             $64,749.04        318   249-5348694   643              $4,750.92
272   197-4742772   361              $6,846.44        319   249-5371363   579             $32,336.99
273   197-5263479   449             $89,121.62        320   249-5390152   427            $112,979.87
274   201-2699908   158             $15,932.55        321   249-5409396   518              $4,408.84
275   201-3788898   492             $42,955.35        322   249-5419030   604             $86,456.71
276   201-4003256   479             $50,343.39        323   249-5459833   419             $17,839.00
277   201-4095138   407             $15,994.03        324   251-3379356   588             $25,750.87
278   201-4242563   578              $7,054.43        325   251-3541750   116             $98,045.66
279   201-4304782   526              $9,625.88        326   251-3577340   105             $38,459.31
280   201-4360676   379              $7,829.00        327   251-3673406   364             $10,189.74
281   201-4702099   531             $21,194.74        328   251-3704397   655              $7,153.40
282   221-3161034   493              $7,281.23        329   251-3757593   92              $19,717.49
283   221-3686103   537              $9,032.44        330   251-3768097   587             $29,853.15
284   221-3822014   181              $9,951.68        331   251-4031841   421             $89,795.41
285   221-3873080   497              $1,959.25        332   251-4045680   183             $51,317.25
286   221-3883479   343             $45,982.74        333   251-4280632   158             $49,655.46
287   221-3961728   485             $10,865.43        334   251-4426446   161             $97,078.05
288   221-3989624   632              $6,807.40        335   251-4477556   465             $68,895.54
289   221-4203153   435             $55,035.88        336   251-4483597   482             $98,948.94
290   221-4232484   386              $4,699.81        337   251-4529125   590             $21,301.75
291   222-1661966   702              $7,120.20        338   251-4647579   106             $74,675.01
292   231-0750355   141              $2,629.64        339   251-4651646   605              $9,705.17
293   241-7917496   422             $79,373.65        340   251-4667255   342             $36,368.67
294   241-8002541   532              $7,828.99        341   261-6732588   554             $15,080.53
295   241-8091419   408            $126,700.01        342   261-8270368   301              $9,842.46
296   241-8481018   428              $3,063.48        343   261-8973506   130             $11,120.94
297   241-8491724   519             $40,275.49        344   262-1417518   175             $13,414.22
298   241-8548740   407             $93,321.46        345   262-1442508   522             $24,909.10
299   241-8612985   127             $38,539.62        346   263-3737705   232             $25,576.67
300   241-8720333   357             $13,484.82        347   263-4380423   595             $19,162.47
301   241-8751206   408            $113,472.98        348   263-4569039   340              $5,838.90
302   241-8787115   571             $34,245.12        349   263-4896877   510              $5,860.60
303   241-8889905   411             $57,808.59        350   263-4935827   697              $8,587.65
304   241-8900661   527             $68,790.92        351   264-0188299   593              $7,927.76
305   241-9059977   559             $16,963.36        352   264-0648583   504              $5,871.48




                                                 21
      Case number       Days     Amount paid                Case number       Days     Amount paid
                      between                                               between
                     agreement                                             agreement
                        dates                                                 dates
353   271-8783070   141             $19,867.51        400   351-5568877   559             $62,635.09
354   271-9193129   681             $12,980.69        401   351-5583533   530             $91,422.32
355   271-9207076   357             $51,282.04        402   351-5656196   698             $64,268.04
356   271-9429861   342              $4,324.39        403   351-5688980   455            $120,794.91
357   271-9519705   129             $12,100.08        404   351-5896683   513             $25,754.55
358   271-9582693   484             $62,592.83        405   352-5313749   548             $51,536.64
359   277-0183697   413              $8,714.92        406   352-5480455   576            $101,891.08
360   277-0234356   121             $88,521.77        407   352-5625864   677             $42,570.96
361   277-0346066   129             $20,505.29        408   352-5781713   107             $60,370.84
362   277-0622969   318              $6,602.19        409   352-6009124   527             $10,406.42
363   281-3056823   529              $5,620.28        410   352-6095814   461            $108,589.51
364   281-3135797   425              $6,163.22        411   352-6143666   418             $55,440.50
365   281-3155704   439             $28,484.98        412   352-6144077   646             $94,497.10
366   281-3245714   403             $35,267.35        413   352-6151859   439            $124,033.92
367   281-3464563   538             $16,896.93        414   352-6346976   291            $102,961.07
368   281-3500704   168             $25,255.27        415   352-6366993   154             $44,087.53
369   281-3512856   314             $27,861.63        416   352-6396030   647            $146,746.85
370   281-3579099   123              $7,840.40        417   352-6615177   610             $78,738.98
371   291-3178070   635              $3,635.88        418   352-6694679   591             $45,548.62
372   291-3519779   610              $2,403.95        419   352-6776370   302             $27,306.47
373   291-3575548   322             $55,556.13        420   352-6776778   129              $5,119.28
374   291-3884230   458             $19,030.98        421   352-6836308   603            $122,239.10
375   291-3901027   454             $27,939.56        422   352-6854432   511             $13,259.67
376   291-3949529   541              $8,031.88        423   352-6990850   457             $10,171.13
377   291-4496117   365              $3,969.85        424   361-2960270   137             $12,231.80
378   292-5492835   504             $32,987.26        425   371-3729341   362             $19,620.38
379   292-5606261   470              $5,231.80        426   371-3762920   558             $10,975.55
380   292-5940435   490              $9,575.73        427   371-3872278   476            $107,933.76
381   292-5979754   580              $4,220.49        428   371-3943640   512             $15,746.22
382   311-1857247   482             $13,294.63        429   371-4103091   668              $5,235.10
383   311-1985891   481              $5,828.29        430   371-4162859   435              $8,298.43
384   321-2103049   303             $19,431.67        431   372-3417282   591             $14,322.19
385   321-2549015   500             $24,511.63        432   372-3586345   178             $12,608.05
386   331-1277759   330             $72,895.36        433   372-3702738   380             $18,830.67
387   331-1309664   404              $6,641.56        434   372-3725587   430             $26,985.45
388   332-4512061   608             $28,540.83        435   372-3732492   460             $24,583.99
389   332-4609963   642             $94,048.64        436   372-4058317   473             $60,481.98
390   332-5095261   146             $80,876.18        437   374-4327121   454             $19,221.11
391   341-0893357   689            $102,521.51        438   374-4687315   674             $22,807.71
392   341-1046508   585             $18,802.09        439   374-4701656   302             $10,518.73
393   351-3540608   155             $26,425.20        440   374-4821304   320            $102,122.70
394   351-4300524   668             $20,765.40        441   374-4913872   449             $33,157.16
395   351-4811442   638             $97,911.93        442   374-5032279   183             $77,178.11
396   351-4879739   585             $20,692.56        443   374-5036270   473            $129,243.78
397   351-4981480   413             $50,603.12        444   374-5036518   385            $131,990.30
398   351-5378604   298             $43,983.44        445   374-5147528   106              $5,795.90
399   351-5414543   156             $48,455.58        446   374-5226138   307             $94,539.44




                                                 22
      Case number       Days     Amount paid                Case number       Days     Amount paid
                      between                                               between
                     agreement                                             agreement
                        dates                                                 dates
447   374-5264629   574             $80,458.93        494   412-5790379   540            $113,426.57
448   374-5353128   144             $15,431.28        495   412-5885810   190             $65,112.88
449   374-5387637   460             $88,162.17        496   412-5983993   505             $20,004.98
450   374-5628421   367            $100,687.02        497   412-6069557   381              $9,392.14
451   374-5755723   358            $134,809.65        498   412-6373741   468             $29,007.53
452   374-6191505   637             $29,837.55        499   412-6401524   504              $2,113.18
453   381-7011871   671              $5,471.52        500   412-6550401   486              $3,980.53
454   381-7131723   707             $52,785.44        501   412-7090839   113             $15,761.96
455   381-7235210   315              $8,908.95        502   413-3759129   121              $4,984.48
456   381-7613464   381              $2,620.52        503   413-4788269   691             $14,400.15
457   381-7616962   299             $14,448.70        504   413-5158875   549             $51,989.45
458   381-7657635   253             $48,415.94        505   413-5178183   328             $60,390.16
459   381-7712322   629             $10,040.71        506   413-5330249   383             $20,982.79
460   381-7884022   693              $4,357.89        507   421-4212399   481             $11,041.27
461   381-8192706   524              $7,092.40        508   421-4574111   504              $4,703.90
462   381-8203351   438              $8,836.13        509   421-4842055   590             $80,843.03
463   381-8209298   456              $9,293.74        510   421-4896625   375              $8,873.56
464   381-8244015   430              $9,006.17        511   422-2566871   513              $5,011.50
465   381-8317418   97               $9,318.91        512   422-2919353   295              $3,309.68
466   381-8387057   628              $5,231.69        513   422-2929288   368             $29,183.06
467   381-8433594   714             $38,104.91        514   431-4628225   303             $91,642.67
468   381-8542312   429              $9,668.66        515   431-4789265   607             $12,250.26
469   381-8569423   580             $59,634.07        516   431-4817678   601             $39,951.13
470   381-8705407   672              $6,120.90        517   431-5197965   512             $70,674.35
471   381-8709937   516             $43,641.32        518   441-6805597   245             $13,066.22
472   381-8873522   312              $3,225.05        519   441-6915849   502              $9,516.35
473   381-8923317   525             $15,304.51        520   441-7807008   347             $30,005.60
474   381-9067634   654             $19,468.89        521   441-7891892   499              $7,136.58
475   381-9321965   376              $2,390.26        522   441-7953373   616             $63,645.65
476   387-0066443   421              $3,258.47        523   441-7981821   424             $15,387.15
477   387-0082610   351             $41,322.51        524   441-8147722   434             $44,729.67
478   387-0091504   504             $40,877.00        525   441-8148771   488             $39,466.53
479   387-0112157   637             $17,035.33        526   441-8367525   437              $4,521.74
480   387-0479332   442             $77,699.32        527   441-8502345   505             $18,155.74
481   411-4036331   585             $10,313.11        528   441-8567562   474             $34,689.24
482   411-4158662   457             $32,406.74        529   441-8631619   597              $5,436.09
483   411-4441248   356              $6,137.72        530   441-8865978   101              $1,356.84
484   411-4450343   618              $7,230.12        531   441-8879222   598             $65,471.11
485   411-4559095   427              $4,294.34        532   441-8882034   463              $5,393.34
486   411-4603193   442              $8,417.70        533   441-8996606   331             $59,653.45
487   412-4715030   126              $2,715.09        534   441-9115364   480             $35,090.79
488   412-4722144   460              $8,598.08        535   441-9149158   468              $9,898.81
489   412-4892844   157             $31,791.91        536   441-9210339   104              $8,189.55
490   412-5455939   452              $6,058.65        537   441-9439423   477              $3,372.49
491   412-5472127   202             $21,212.90        538   441-9482890   439              $7,953.31
492   412-5647669   708             $14,912.84        539   441-9566613   482             $13,011.18
493   412-5779610   124             $14,678.64        540   441-9578578   128             $28,780.00




                                                 23
      Case number       Days     Amount paid                Case number       Days     Amount paid
                      between                                               between
                     agreement                                             agreement
                        dates                                                 dates
541   441-9587058   512             $67,651.72        588   491-8930065   601             $31,587.00
542   442-2211090   112              $9,599.00        589   491-9108507   691             $41,958.09
543   442-2234663   108              $8,376.50        590   491-9279092   507             $43,869.29
544   442-2803400   574             $13,327.69        591   491-9381544   383              $5,437.83
545   446-0131325   610             $12,924.73        592   491-9465486   486              $3,480.77
546   446-0210122   497              $6,414.68        593   492-5251584   474             $25,593.23
547   446-0379438   148             $28,094.32        594   492-6381782   658              $7,755.51
548   446-0501668   183             $26,503.92        595   492-7242863   622              $4,293.15
549   446-0602011   417              $6,528.41        596   492-8151355   463              $5,212.34
550   446-0798692   469             $10,197.71        597   492-8285888   365             $38,843.06
551   451-0560488   257             $14,399.64        598   492-8417821   440             $71,023.29
552   451-1100701   204              $9,315.30        599   492-8444698   320             $51,134.46
553   461-4130945   492             $33,700.08        600   492-8585250   319              $5,688.88
554   461-4181999   386              $7,330.36        601   492-9053896   635             $40,937.98
555   461-4198522   113              $3,210.72        602   493-6171527   600             $11,977.99
556   461-4266826   519             $34,786.20        603   493-7330149   642             $41,859.76
557   461-4296081   432             $47,558.33        604   493-7941494   668             $51,529.52
558   461-4334535   489             $67,076.33        605   493-7996078   582             $14,656.02
559   461-4434276   458              $3,826.59        606   493-8187676   566              $7,688.10
560   461-4758512   334             $32,326.92        607   493-8311458   458             $61,679.28
561   461-4926006   183             $34,538.64        608   493-8412556   563              $7,578.08
562   461-5086825   589             $50,516.34        609   493-8412874   544              $4,366.95
563   461-5088391   424             $14,192.26        610   493-8502385   425             $71,058.56
564   461-5110086   569              $6,153.40        611   493-8541530   701              $7,653.22
565   481-2746315   377             $14,848.28        612   493-8594086   421              $7,093.48
566   481-2934121   586             $22,251.32        613   493-8607614   405              $7,149.60
567   481-2972454   365              $4,490.15        614   493-8640361   474             $33,789.85
568   482-3489285   583              $1,968.82        615   493-8778187   386             $26,183.91
569   482-3815024   584             $33,844.94        616   493-8804530   662             $21,744.16
570   482-3830348   428              $6,616.91        617   493-9323163   574              $8,478.12
571   482-3856268   427             $28,193.19        618   493-9397948   449              $3,217.96
572   482-3974414   110              $6,695.86        619   493-9422231   521              $8,372.59
573   482-4111929   295             $38,024.27        620   493-9502960   446              $6,416.03
574   482-4263471   322             $26,488.71        621   493-9625961   571             $11,896.42
575   483-2724946   642              $5,027.75        622   493-9677170   502             $15,868.07
576   483-3019590   647             $10,369.80        623   494-3321996   687             $31,687.69
577   483-3484602   450             $19,163.60        624   494-3342270   422             $26,310.80
578   483-3817306   594              $9,892.98        625   495-6484574   672              $3,725.18
579   483-3859663   549             $12,975.29        626   495-7806019   479              $4,152.39
580   483-3907850   621              $6,737.13        627   495-7889609   345             $30,067.35
581   483-3942324   428             $47,881.06        628   495-8213250   482             $15,046.01
582   483-4130427   590             $66,783.21        629   495-8466567   191              $4,209.65
583   491-7329200   407              $7,050.95        630   495-8657827   442              $4,921.73
584   491-7757444   566              $8,487.20        631   495-8669684   584              $8,787.85
585   491-7806160   621             $18,056.53        632   495-8724031   528             $65,235.87
586   491-8432186   614              $6,728.67        633   501-8302714   728             $46,300.43
587   491-8921136   520              $9,518.93        634   511-0046411   600             $21,377.13




                                                 24
      Case number       Days     Amount paid                 Case number       Days     Amount paid
                      between                                                between
                     agreement                                              agreement
                        dates                                                  dates
635   511-0057198   352             $27,026.86        672    548-4807315   174             $63,530.84
636   511-0602023   188             $48,038.64        673    561-8346174   564              $3,370.32
637   512-0007580   523             $59,994.45        674    561-8497023   473             $94,497.48
638   512-0029403   553             $16,837.48        675    561-8740297   145              $5,606.99
639   521-5570136   483              $9,909.85        676    561-8869163   608             $93,460.46
640   521-6152628   513              $4,187.42        677    561-8903180   549             $96,276.58
641   521-6273171   463              $4,612.08        678    561-9094456   641             $22,280.36
642   521-7065583   566             $55,542.05        679    561-9359883   337              $6,194.24
643   521-7120476   171             $63,203.98        680    561-9550285   419             $64,069.60
644   521-7436580   99              $26,590.43        681    561-9679402   657             $34,383.12
645   521-7471524   150             $19,564.56        682    562-2221454   619             $13,022.05
646   521-7474747   425             $50,001.22        683    562-2264443   420              $3,170.23
647   521-7582041   118              $8,669.02        684    571-0786691   445             $16,128.40
648   521-7629126   373             $12,732.00        685    581-2423036   461             $16,898.52
649   521-7684457   272             $57,149.61        686    581-2557211   702             $17,869.28
650   521-7750953   159             $45,614.80        687    581-2575635   280              $6,937.40
651   531-0238169   448             $93,312.12        688    581-2703352   464             $46,452.89
652   541-7026200   404             $34,219.64        689    581-2820969   499              $6,686.46
653   541-7561519   400              $4,955.89        690    581-2992780   380              $3,867.64
654   541-7597037   521             $48,034.12        691    581-3009854   602              $7,212.06
655   541-7620217   497             $47,250.88        692    581-3145925   554             $12,545.25
656   541-7685676   545             $54,361.16        693    581-3163311   693             $34,820.89
657   541-7714743   351             $68,199.43        694    581-3190300   373              $7,901.29
658   541-7840222   107              $5,938.85        695    581-3221233   179              $3,563.93
659   541-7923861   456             $12,492.46        696    581-3262375   397             $44,090.44
660   541-8021399   492             $20,177.43        697    581-3409313   623             $21,169.62
661   541-8081635   500              $7,075.34        698    581-3438752   677             $14,880.70
662   541-8239553   538             $11,008.65        699    581-3574222   119             $29,652.51
663   541-8365005   624             $27,016.62        700    581-3603227   138             $25,022.81
664   541-8556638   566             $61,028.19        701    581-3641514   440             $58,436.42
665   541-8566115   474             $72,072.07        702    581-3843806   467             $41,298.88
666   541-8669056   716             $24,143.90        703    591-0992276   414             $35,417.35
667   541-8893454   319             $29,098.08        704    591-1013808   483              $9,550.80
668   541-9068016   394             $30,524.06        705    591-1058777   604              $6,380.55
669   541-9401473   104             $20,175.11        Total paid                        $22,219,469.99
670   548-4623453   675             $39,577.50
671   548-4661871   503             $75,226.24




                                                 25
 Appendix E



                                Potential Duplicate Claims Identified


 The table below details the claims that appeared to be duplicate payments because the partial
 note amounts were equal for claims processed between July 1, 2012, and June 30, 2014.
 “Duplicates repaid to HUD” include funds that the servicer already remitted to HUD and the
 “duplicates due to HUD” include claims where HUD billed the servicer.
        Case        Duplicate    Agreement     Agreement    Partial note   Duplicates     Duplicates
       number                     date 1st      date 2nd      amount       repaid to     due to HUD
                                   claim         claim      both claims      HUD
1 011-5838984       Yes            4/17/2012    9/27/2012     $1,683.59          $0.00     $1,683.59
2 011-6210976       Yes             8/9/2012    9/21/2012     $4,021.85      $4,521.85         $0.00
3 052-4751339       Yes            3/10/2011    4/22/2011    $17,936.86          $0.00    $17,936.86
4 093-5072739       No             5/30/2007    4/25/2014     $8,875.34
5 093-6810823       No              1/4/2012    7/24/2013     $9,902.80
6 094-5441149       Yes             8/9/2012     9/9/2012    $20,289.36     $20,289.36         $0.00
7 094-5956370       Yes            11/1/2011    11/9/2011    $28,094.19     $28,094.19         $0.00
8 105-3105307       Yes            1/14/2011   12/14/2012     $4,953.09          $0.00     $4,953.09
9 105-3760400       Yes            9/18/2012    10/1/2012     $1,551.76      $1,551.76         $0.00
10 105-3831700      Yes           11/12/2012   11/15/2012     $9,935.99      $9,935.99         $0.00
11 137-4458370      No             2/17/2012   10/16/2013    $10,180.48
12 201-3661983      Yes             9/4/2012    10/1/2012     $8,477.00      $8,977.00         $0.00
13 221-3895789      Yes             5/3/2012    7/12/2012     $4,472.39      $4,472.39         $0.00
14 241-7858063      Yes             6/8/2012    9/19/2012    $38,161.20          $0.00    $38,161.20
15 251-4221673      Yes           10/30/2012     1/1/2013    $28,580.54     $28,580.54         $0.00
16 372-3618244      No            10/30/2012    2/18/2014     $9,903.24
17 483-1704679      Yes            5/16/2013    6/18/2013     $3,165.72      $3,665.72           $0.00
18 483-3774485      No            12/14/2009    12/5/2012     $6,917.92
19 493-8818914      Yes            7/25/2012    9/17/2012    $20,602.37          $0.00    $20,602.37
20 521-6626566      Yes             9/2/2012    9/22/2012    $15,513.64     $15,513.64         $0.00
21 548-4688930      Yes            5/15/2012     8/3/2012    $20,588.19          $0.00    $20,588.19
 Total duplicates         16                                               $125,602.44   $103,925.30




                                                 26
 Appendix F



              Partial Claims Paid Above 30 Percent of the Initial Unpaid Balance


 The table below details claims with a partial note amount above 30 percent of the unpaid balance
 at the time of default for claims with default dates between December 1, 2013, and January 24,
 2015
                                                                               Cumulative partial
        Case       Current partial      Cumulative        Initial unpaid
                                                                            claims above 30% initial
       number          claim           partial claims        balance
                                                                                 unpaid balance
1    043-7463945   $60,542.96              $76,815.65         $255,807.32                     $73.45
2    052-3715761   $45,630.96              $50,609.20         $168,207.47                    $146.96
3    061-2609900   $4,581.90               $17,368.64          $12,786.74                $13,532.62
4    061-2839847   $58,916.32              $66,033.52         $206,850.14                  $3,978.48
5    061-3011526   $59,910.68              $74,128.98         $246,277.85                    $245.62
6    061-3416718   $68,111.85              $82,237.34         $272,641.96                    $444.75
7    091-3477680   $12,953.37              $15,085.17          $49,884.50                    $119.82
8    092-8632640   $28,369.55              $42,582.53         $131,825.90                  $3,034.76
9    092-9168443   $38,495.86              $45,729.22          $13,805.01                $41,587.72
10   094-3560254   $10,779.98              $20,133.72          $57,891.75                  $2,766.19
11   094-5157412   $31,501.56              $42,884.32         $133,241.54                  $2,911.86
12   095-0168201   $50,875.69              $61,703.17         $190,338.73                  $4,601.55
13   101-9357280   $47,793.54              $55,476.13         $184,151.37                    $230.72
14   101-9566494   $38,829.45              $48,878.73         $157,871.82                  $1,517.18
15   105-3625358   $73,274.21              $84,067.11         $279,691.37                    $159.70
16   131-8801216   $13,285.91              $27,151.88          $89,227.32                    $383.68
17   137-0576465   $37,287.41              $56,147.30         $161,793.82                  $7,609.15
18   137-3122173   $25,475.24              $30,506.48          $93,643.98                  $2,413.29
19   183-0047214   $47,414.34              $55,068.24         $173,656.15                  $2,971.39
20   221-3056850   $18,444.50              $24,779.22          $62,851.43                  $5,923.79
21   281-3155704   $27,984.98              $30,601.42         $100,767.56                    $371.15
22   291-4194918   $19,375.40              $28,275.87          $89,437.97                  $1,444.48
23   311-1753296   $2,510.52                $5,875.52           $3,365.00                  $4,866.02
24   311-1858610   $13,086.83              $18,300.55           $5,213.72                $16,736.43




                                                27
                                                                                  Cumulative partial
         Case        Current partial      Cumulative         Initial unpaid
                                                                               claims above 30% initial
        number           claim           partial claims         balance
                                                                                    unpaid balance
25    341-0704680           $46,055.01         $52,143.09        $155,060.18                  $5,625.04
26    351-2225522            $4,574.11         $12,660.21         $35,060.18                  $2,142.16
27    351-4688462           $32,911.45         $38,916.35        $125,767.27                  $1,186.17
28    352-5480455          $101,391.08        $112,643.32        $317,997.59                $17,244.04
29    374-4009154           $45,092.32         $59,244.80        $183,360.72                  $4,236.58
30    374-4700089           $49,423.56        $102,324.44        $335,376.42                  $1,711.51
31    381-5964098           $17,950.73         $20,819.15         $60,965.38                  $2,529.54
32    381-6910406           $25,917.10         $31,611.46         $95,129.43                  $3,072.63
33    381-7603473           $17,575.14         $22,741.62         $58,585.66                  $5,165.92
34    411-4110647            $2,747.15         $11,073.87          $4,744.32                  $9,650.57
35    412-6131359           $41,161.32         $54,351.64        $165,105.08                  $4,820.12
36    413-4492327           $57,736.19         $64,182.51        $197,283.84                  $4,997.36
37    441-6093463           $41,211.84         $49,437.42        $152,945.55                  $3,553.75
38    441-7616303           $20,184.77         $23,370.49         $75,870.94                    $609.21
39    441-7696245           $30,953.64         $38,867.07          $7,913.43                $36,493.04
40    442-1985369           $17,300.85         $26,613.45         $87,829.26                    $264.67
41    483-3593259           $26,341.85         $35,092.05        $110,982.26                  $1,797.37
42    491-7382031           $14,094.58         $25,008.58         $82,170.98                    $357.29
43    492-6585888           $28,180.85         $35,909.68        $118,183.16                    $454.73
44    493-5991288           $17,894.58         $24,378.36         $74,172.39                  $2,126.64
45    493-6823406           $15,440.88         $19,666.14         $56,217.81                  $2,800.80
46    493-7198918            $3,505.33         $11,972.02          $8,877.62                  $9,308.73
47    493-7520416           $33,156.76         $40,119.51        $126,493.02                  $2,171.60
48    493-7965796           $20,241.69         $26,138.17         $78,984.01                  $2,442.97
49    493-8020008           $27,701.89         $31,879.85         $98,361.03                  $2,371.54
50    493-8288529           $48,625.33         $56,856.23        $180,835.21                  $2,605.67
51    493-8432471           $40,736.04         $45,229.56        $143,269.16                  $2,248.81
52    501-6372338           $16,875.33         $20,918.03         $64,860.93                  $1,459.75
53    521-5388809           $44,062.89         $51,128.46        $148,000.57                  $6,728.29
54    521-5467331           $39,443.52         $44,476.12        $147,492.49                    $228.37
55    541-7791620           $36,481.70         $42,272.26        $136,317.52                  $1,377.00
56    561-8363715           $65,421.13         $82,707.09        $273,684.97                    $601.60
Total partial claims paid above 30% initial unpaid balance                                 $260,454.23




                                                  28