Investor Accounting: Reporting and Remitting

Use the following resources to learn about our investor accounting requirements and technology, including how to report activity and remit funds for loans you service for Freddie Mac.

Easy to Print References
2008 Due Date Calendar for Monthly Reporting and Remitting [PDF 97K]
Access Investor Accounting Manager^SM through Gold Connection® for Servicing [PDF 233K]
Create Your Own Reports in Investor Accounting Manager [PDF 32K]
Earn Rewards for Expert Servicing Brochure [PDF 270K]
Expert Servicing, Your Vital Role Brochure [PDF 346K]
Freddie Mac User's Guide for Cash Remittances [PDF 37K]
Getting Started with Investor Accounting [PDF 181K]
Investor Accounting Manager - Up and Running in 5 Minutes [PDF 118K]
Investor Accounting Manager User Guide [PDF 6.8M]
Investor Reporting & Remitting Training and Education Resources [PDF 329K] Updated
Investor Reporting Best Practices [PDF 33K]
Investor Reporting Case Studies [PDF 341K]
Investor Reporting EDI Implementation Guide [PDF 674K]
Investor Reporting Quick Reference [PDF 916K]
Investor Reporting to Freddie Mac User Guide [PDF 8.5M]
Preventing ARM Reporting Discrepancies Best Practices [PDF 111K]
Promoting Responsible Servicing Practices [PDF 72K]
Remitting Best Practices [PDF 35K]
Reporting and Remitting Tips for Investor Accounting [PDF 45K]
Resolving Loan-Level Edits Quick Reference Guide [PDF 370K]
Servicer Incentive Program [PDF 88K]
Tools and Incentives for Small- to Mid-Sized Servicers [PDF 78K]

Online Self-study
Intro to Investor Accounting Responsibilities - 40 min
Investor Accounting Reports - 50 min
Investor Accounting: Loan-Level Transactions - 55 min
Investor Accounting: Resolving Loan-Level Edits - 65 min
Seller/Servicer Remittance Analysis - 30 min
Servicing Initial Interest^SM Mortgages - 43 min

Training Events Workshop Web Event
Intro to Investor Accounting Responsibilities - 90 min
Investor Accounting: Resolving Loan-Level Edits - 2 hr New
Investor Reporting - Advanced - 1 day
Investor Reporting - Beginner - 1 day

Additional Online Resources
Disaster Relief Guidelines
Gold Connection for Servicing
Investor Accounting Manager
Servicer Performance Profile
Special Options for Service Members

Freddie Mac's Single-Family Seller/Servicer Guide

Chapter 76: Basics of Investor Accounting
Chapter 77: Establishing Investor Accounting Functions
Chapter 78: Reporting and Remitting Requirements
Chapter 80: Special Servicing and Reporting Requirements for Adjustable-Rate Mortgages (ARMs)
Chapter 82: Special Servicing and Reporting Requirements for SCRA-Capped Mortgages
Exhibit 6: Matrix of Remittance Cycle Options
Exhibit 58: Draft Letter of Authorization
Exhibit 60: Loan-Level Reporting Data Description
Exhibit 61: Principal and Interest Due Freddie Mac
Exhibit 62: Interest Calculation: Amortization Method
Exhibit 63: Interest Calculation: Amortization Method
Exhibit 64: Interest Calculation: Amortization Method
Exhibit 65: Audit Confirmation Request
Exhibit 66: Determining Borrower's Scheduled Principal Payments
Exhibit 68: Cash Remittance System
Exhibit 69: Seller/Servicer Remittance Analysis
Exhibit 71: SCRA Example of Principal and Interest Payment Calculation
Exhibit 72: SCRA Example of Monthly Interest Rate Differential Credit
Exhibit 73: GPM Payment Factors
Exhibit 87: Investor Accounting Resources
Form 15/A/C: Loan Purchase Statement
Form 59: Principal and Interest Custodial Account Reconciliation Worksheet
Form 59E: Escrow Custodial Account Reconciliation Worksheet
Form 105: Multipurpose Loan Servicing Transmittal
Form 960: Agreement for Concurrent Transfer of Servicing of Single Family Mortgages
Form 981: Agreement for Subsequent Transfer of Servicing of Single Family Mortgages
Form 1066: SCRA Accounting Data Form
Form 1071: Supplemental Accounting Report of SCRA Mortgages
Form 1100: Supplemental Report of Curtailments for Super ARC