Investor Reporting

Servicers must report loan-level transactions to Freddie Mac on the same day they are processed in the Servicer’s system.  

Monthly Reporting Requirements

Servicers must report the following information for each Freddie Mac loan:

• Unpaid Principal Balance (UPB)
• Principal and Interest (P&I)
• Due Date of Last Paid Installment (DDLPI)
• Last Payment Received Date (LPRD)

Reporting Deadline: No later than 3:45 a.m. ET on the day following the P&I Determination Date.

End-of-Month Reporting Deadline:

All loan-level transactions, including revisions to loans with edits, must be reported no later than 10:45 p.m. ET on the last day of the calendar month plus one business day.

Special Reporting Situations

Refer to the Guide for:

• Repayment Plans
• Loan Modifications
• Short Sales
• Make-Whole Preforeclosure Sales
• Deeds-in-Lieu
• Charge-Offs
• Third-Party Foreclosure Sales

Resources

• Exhibit 60: Loan Level Reporting Data Description
• Exhibit 61: Calculating Interest Due to Freddie Mac
• Investor Reporting Best Practices Tutorial

Drafting Overview

Freddie Mac drafts monthly principal and interest payments directly from the Servicer's designated custodial account through ACH. 

Key Dates

P&I Determination Date

• 15th calendar day of the month
• If the 15th falls on a weekend or federal holiday, the next business day applies

P&I Draft Date

• Second business day after the P&I Determination Date 
• Funds should be available by the draft due date on applicable draft dates to avoid noncompliance fees. 

Common Drafting Activities

• Monthly P&I
• Payoffs
• Reinstatements
• Inactivations
• Liquidations
• Foreclosure-related Transactions

Monthly Reconciliation Requirements

After Freddie Mac closes the accounting cycle:

1. Review final Monthly Account Statement (MAS) report.
2. Resolve discrepancies identified in reconciliation reports.
3. Reconcile custodial account activity.
4. Loan Level Trial Balance Report
5. Draft Report

Reconciliation Resources

• Final MAS
• Loan Reconciliation Difference Reports
• Detail Adjustment Reports
• Principal & Interest Reconciliation (Form 59)
• Escrow Reconciliation (Form 59E)
• Portfolio Reconciliation (Form 75)

Monitor Daily Edit Reports

Review and resolve edits promptly using Loan Level Reporting. 

Available reports include:

• Edits to be Cleared
• System-Cleared Edits
• Warning Reports
• Response File
• Loan Level Missing Reports

Important

If a payoff is reported in error, it must be reversed within the same accounting cycle. Once the cycle closes, Freddie Mac cannot reactivate the loan. 

Resources

• Reporting Transactions and Resolving Loan-Level Edits Guide
• Investor Reporting Best Practices

Investor Reporting Metrics

Freddie Mac measures reporting performance in areas such as:

• Loan-level reporting compliance
• Payoff reporting timeliness
• Edit resolution timeliness
• Cash deficiency management 

Performance results are available through Servicing Performance Profile (SPP). 

Recognition

Top-performing Servicers may qualify for Servicer Honors and Rewards Program (SHARP)^SM Awards.

Servicers may be assessed compensatory fees for: 

• Late reporting
• Failure to report
• Inaccurate reporting
• Draft delays due to insufficient funds 

Refer to Guide Sections 8106.1 and 8303.5 for complete requirements.

Freddie Mac Gateway^®

Access all servicing applications through a single login:

• Loan Level Reporting
• Cash Manager
• Servicing Performance Profile (SPP) 

Access Manager

Request or manage user access for Freddie Mac applications.

Reporting and Drafting Calendars

• 2026 Loan Level Reporting Processing Schedule
• 2026 Monthly Reporting & Drafting Due Date Calendar

Custodial Accounts Resources for:

• Opening custodial accounts
• Account maintenance/reconciliation
• Depository requirements

ACH Draft Setup

To establish or update ACH drafting instructions for custodial accounts, submit Form 1132A according to Single-Family Seller/Servicer Guide requirements. 

Contact: [email protected]