Essentials of a Compliant QC Plan OCTOBER 20, 2014 PRESENTED BY: BROOKE CLARK



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Transcription:

Essentials of a Compliant QC Plan OCTOBER 20, 2014 PRESENTED BY: BROOKE CLARK

Establish Your Credit Culture A lender must establish its own set of standards for loan quality. Standards will define a company s credit culture and help develop appropriate controls necessary to ensure loans are of investment quality. A lender s overall commitment (or lack thereof) to quality control will ultimately determine how effective their Quality Control Program is. 2

What QC Requirements do I need to follow? Your QC plan needs to be based on the following entities you conduct business with and rules, requirements and regulations. Investors Government Agencies Warehouse Lines Regulatory Agencies 3

Objectives of a QC Plan: Ensure company is producing a quality product to sell to investors Maintain compliance with contractual obligations and applicable federal, state, and local laws and regulations Guard against fraud, negligence, errors, and omissions Guard against unacceptable levels of risk & potential law suits Assess compliance with internal policies Protect against repurchase demands Improve loan quality & production processes Minimize costs by: Reducing time file spends with UW Reducing time on warehouse line (By reducing investor conditions) 4

Objective of a QC Plan (cont.): And the final reason you should have a QC plan in place is... Because it s required 5

Drafting Your QC Plan Tailor your QC plan to meet the specific needs of your organization. Size Product Mix Agency & Investor Approvals Business Structure Market Day-to-Day Operational Processes Staff Qualifications 6

Basic Elements of a QC Plan QC plan must be in writing and dated. It should cover: Company overview and philosophy regarding QC Goals of your QC plan Who will perform the QC What you are going to audit When you will audit How you will correct issues found during audit How and who you will issue QC reports to What and how will you trend your QC data Document retention 7

QC Staff QC can be performed in-house or be outsourced Report to Senior Management QC staff must be independent from production staff QC staff must be properly trained and experienced in the audits they perform 8

Types of Audits Required Fannie Random Post Close Discretionary Post Close Prefunding EPD (if servicing) QC of the QC Vendor (if outsourcing QC file audits) Freddie Random Post Close Targeted/EPD s (if servicing) Discretionary Preclosing 9

Types of Audits Required FHA Random Post Close EPD (regardless of who holds servicing of the loan) Rejected Loans/Adverse Action Branch Audits FHA Proposed Prefund Audits Discretionary Audits FHA Proposed New Quality Control, Oversight, & Compliance rules http://portal.hud.gov/hudportal/hud?src=/program_offices/housing/sf h/sfh_policy_drafts/qc_mortgagees 10

Severity Levels Defects, Exceptions, Violations, Findings, etc. They all mean the same thing. FHA Mortgagees may develop a system of evaluating each Quality Control sample on the basis of the severity of the violations found during the review. Fannie The lender must define the severity levels appropriate to its organization and reporting needs, however, the highest level of severity must be assigned to those loans with defects resulting in the loan not being eligible as delivered to Fannie Mae. afafr Low Risk Acceptable Risk Moderate Risk Material Risk Moderate Significant 11

Pre-Fund QC Pre-funding is a requirement for Fannie Mae & Freddie Mac approved lenders. FHA recommends Pre-Funding QC. (soon to be required) The pre-funding portion of the quality control plan can contain procedures to assess: Overall underwriting process Validation methods Risk assessment Pre-funding needs to be independent of processing and underwriting. 12

Pre-Fund QC: When do we audit? Fannie written guidelines - Prefunding QC reviews must be conducted early enough in the origination process to allow adequate time to make loan selections, complete the reviews, and properly inform the loan production organization so that corrections and/or revisions can be made prior to loan closing. Fannie Mae requires reviews to be done when there is sufficient documentation in the file to perform the required review of data and documents described in Verification of Data and Documents, below. What Fannie really wants Perform prefunds after a clear to close has been given. Freddie does not give guidance on timing. 13

Pre-Fund Selection Process Each lender is required to create their own pre-funding selection process to ensure it meets each company s needs. Prefund selections should focus on areas that may pose a elevated risk for errors, misrepresentation and fraud. High LTV Low FICO 1% to 100% Loan Originator/TPO Closer Branch There is no minimum volume review requirement. 14

Pre-Fund Reviews Fannie Mae says an effective pre-funding process includes reviews of the following: Data entered into AUS Social Security numbers used to verify borrowers Income calculations consistent with supporting documentation Verification of employment Assets are adequate to meet cash to close and reserve requirements Appraisal valuation data is acceptable Mortgage insurance is acceptable Review of past 120 inquiries Review of condo project approval 15

Pre-Fund Reviews (cont.) Review your loan file against investor and agency guidelines. Address and satisfy conditions before shipping file to investor, to allow for minimal investor conditions. Minimize strain on warehouse lines by allowing loans to be quickly acquired by investors. This will dramatically reduce time in warehouse line = Less interest paid 16

Pre-Fund QC (cont.) Additional automated compliance tools can be part of your pre-funding QC Plan: ComplianceEase Interthinx Mavent Early Check AVM applications Address all red flags uncovered by the compliance tools, and retain documentation used to resolve them. 17

Pre-Fund QC (cont.) Pre-funding QC is your last chance to correct any errors before investor purchase. Reviewing final documents is critical. Steps should allow for the review of RESPA, MDIA, and state timing rules. Review GFE and HUD-1 to ensure fees are within tolerance. 18

Pre-Fund QC (cont.) Create monthly reports to analyze any findings trends discovered in your pre-funding process. Compare you post close findings with your pre-fund findings. Implement post close findings into your prefund reviews for quicker implementation. Re-evaluate your pre-fund QC on a regular basis to make sure it is up to date with current trends. Investor and lender requirements are constantly changing. Perform periodic re-evaluation to gain the most benefit. 19

Pre-Fund QC (cont.) Prefunding reviews are generally a change to the production and sales culture. Everyone want to close immediately after final underwriter approval. Establish realistic turn time for prefunds and be consistent with the turn times. Consistency will help everyone adapt to this new process. 20

Post-Closing File Audits Post-closing file audits are the most encompassing portion of your QC Plan. Random post-closing file audits are required by many investors and most agencies, including: FHA Fannie Mae Freddie Mac Wells Fargo Chase 21

Selection of Files to Audit You must do a random or statistical selection of the files to be audited. All files must be available for selection. FHA is 10% of FHA loans closed Fannie and Freddie is 10% of your book of business Investors typically follow the Fannie and Freddie rule. Most companies chose to do a random 10% minimum selection. Over a specified time period, all company segments should have 10% audited. 22

Representative Samples Loans selected for quality control file reviews should be a representative sample of all your organization s origination sources and production processes including, but not limited to: Production Channels Investor Programs Mortgage Product Types Underwriting Methods Geographical Locations 23

Timing of Selections and Reviews FHA Reviews within 90 days of end of month closed. Management report due within one month of the completion of the initial report. Changes to the timing of audits has been proposed Fannie Mae Selections within 30 days of end of month closed. Reviews and rebuttals within 60 days of selection. Management Report due within 30 days of reviews. If you are more than 30 days behind, you must report this to Fannie Mae Freddie Mac Selections within 90 days of the note date. Report to Management within 90 days of selection. MPF Selections within 30 days of the month closed. Reviews and rebuttals within 60 days from the end of the sampling month. Management Report due within 30 days of reviews. 24

Targeted Sampling Loans selected for post-closing targeted quality reviews must target areas that the lender has identified as having a higher potential for errors, misrepresentation, or fraud. Loans with characteristics related to prior errors or defects Loans requiring the use of non-standard processing or underwriting guidelines Loans with multiple layers of credit risk Loans originated by newly hired staff Loans with complex income calculations Loans to be secured by properties located in areas with high delinquency rates or areas experiencing rapid increases/decreases in values Loans originated through various business sources or high-risk sources Loans that may be subject to concerns about delinquency rates or patterns identified in other reviews 25

Loan Review Elements Post-close file audit selection details should be outlined in your QC plan and should contain at least the following: Accuracy and Completeness of the Loan Application The Existence and Accuracy of the Underwriting Documents Data Integrity Review Supported Underwriting Decision Re-Verifications of Underwriting Documents Output from any Third-Party Data Analysis Tools Ability-to-Repay Standards The Appraisal Property Eligibility Project Eligibility Documentation of Adequate Mortgage Insurance Coverage Compliance with Mortgage Insurer s Guidelines Existence and Accuracy of Legal and Closing Documentation Compliance with all Federal, State and Local Law and Regulations 26

Discretionary Reviews Fannie Mae & Freddie Mac require discretionary reviews post close audits. FHA only recommend discretionary reviews when necessary. Proposed discretionary are required. Discretionary reviews are in addition to the random selections. 27

Discretionary Reviews (cont.) The purpose of a Discretionary Review is to focus on areas that may pose a elevated risk for errors, misrepresentation and fraud. There are no volume requirements. The review must meet the needs of the lender. Example of discretionary reviews: LTV ratios over 90% High risk credit scores 10% of new Loan Originators All high LTV loans Low FICO scores Investment properties Cash-out refinances Manufactured homes 28

Appraisal Reviews Fannie Mae, Freddie Mac, and FHA all require appraisal desk reviews and appraisal field reviews. Field reviews must be completed on 10% of the files selected for audit. Field reviews must be done by a licensed appraiser. For the remaining 90% of the files selected for audit, a desk review is required. 29

Re-Verifications Fannie Mae, Freddie Mac, and FHA require verifications on the following: Employment Income Assets Gift Funds Rent Non-Traditional Credit FHA requires all verifications be written. If re-verification is not returned, then a follow up phone call must be made. Fannie Mae and Freddie Mac both recommend written but allow verbal re-verifications. If re-verification is not returned, lender must document all attempts made to verify documentation. 30

Adverse Action Reviews Adverse action file reviews are audits of all your denied and cancelled files. Only FHA requires you to review 10% of all adverse action files. Must be reviewed within 90 days from the day in which the decision was made. Review to ensure file was correct in its denial Denial was approved by Officer or Senior Level Underwriter Ensure ECOA guidelines were met Review no Civil Rights were violated 31

Early Payment Default (EPD) Reviews FHA, Fannie Mae, and Freddie Mac all require you to review 100% of your EPD files. Fannie Mae and Freddie Mac define an EPD as 60 days late in the first 24 months months. FHA defines an EPD as 60 days late in first 6 months Must be reviewed 45 days from the end of the month the loan is reported 90 days past due. The purpose of reviewing EPD files is to uncover any patterns to determine if those patterns can be corrected with new company policy. EPD reviews are also done to identify any information that could have been used to predict default. 32

Early Payment Default (EPD) Reviews: MPF QC Requirements MPF requires review of each conventional mortgage that becomes an EPD within sixty (60) calendar days after the date the loan reaches EPD status. The scope of all EPD quality control reviews must include: Re-verification of income and employment Re-verification of source of funds Re-verification of credit reports A review appraisal, in the form of a new appraisal or field inspection EPD quality control reviews must be submitted annually rather than individually upon completion. 33

HUD's Neighborhood Watch Neighborhood Watch: https://entp.hud.gov/sfnw/public/ Neighborhood Watch FAQs: http://www.hud.gov/offices/adm/hudclips/letters/mortgagee/files/02-15a1.doc Compare Ratio HUD Action 150+ Concern 175 200 Appear on Watch List 200+ Likely to lose FHA DE 34

Branch Reviews It is a good business practice to make random on-site visits to your branches to make sure they are compliant with all company policies Signage and licenses posted Compliance with Gramm-Leach-Bliley Operation structure meets company requirements Meets all company policy and procedures FHA requires branch reviews, and Fannie and Freddie recommend them. 35

Branch Reviews (cont.) A few of FHA s branch review requirements: Office is properly registered with FHA and address is current. Regulatory Lending signage posted and evident in each branch location including Fair Housing and Equal housing signage. Operations are conducted in professional, business-like environment. If located in non-commercial space, office has adequate office space and equipment. Office does not employ or have a contract with anyone currently under debarment or suspension, or a Limited Denial of Participation. 36

Classifying Defects 2% 2% 15% Loan Defect Categories 1% 8% 17% 6% 3% 11% 10% 24% 1% Assets Borrower & Mortgage Eligibility Credit Liabilities Income/Employment Insurance Legal/Regulatory/Compliance Loan Package Documentation Project Eligibility Property Eligibility Appraisal Other 37

Subcategories and Defects Fannie Mae Defect Categories Listing: https://www.fanniemae.com/content/fact_sheet/loandefect-categories.pdf 38

Defect Rate Defect rate is a metric created by Fannie Mae to track loans identified in the QC process that do not meet Fannie Mae Guidelines/ Ineligible for delivery. Defect Rate Calculation: the number of loans with a defect divided by the number of loans in the QC sample. 39

Defect Rate Calculation Example 1 - Monthly: Random Post Close review of 10 loans. Two loans of the 10 files audited had defects. 2/10 = 20% defect rate for that month. 2 loans x loan amount = Monthly exposure 2 x $200k = $400,000 exposure for the month. 40

Defect Rate Calculation (cont.) Example 2 - Annualized: Company closed 75 loans for each of the previous last 12 months. (900 loans) The company defect rate for that period was 1.25%. 900 x 1.25% = 11.25 defective loans. 11.25 loans x $200,000 = $2.250 million 41

Target Defect Rate Target Defect Rate is the defect rate your company has established as reasonable for the appetite of risk you company operates. You must show how and why you have decided on this defect rate. Its recommended that you take financial risk into consideration when establishing you target defect rate. Review your Target Defect Rate at least annually. 42

Target Defect Rate (cont.) Target Defect Rate Example: $1 million set aside a year for repurchases Lender ABC closes 50 loans a month or 600 per year. $1 million divided by average loan amount $1 mil divided by $200,000 = 5 defective loans 5 defective loans / estimated originations per year 5 / 600 =.83% (.0083).83% would be the Target Defect Rate for ABC Mortgage 43

Trend Tracking Trend tracking is the best way to track and monitor your QC. Trend tracking gives you added value to your completed post close audits. Trending is required by Fannie Mae. Simply place a numerical value to each file audit and track that numerical value over time. Trend tracking is an effective way to ensure your employees and business segments are producing quality loans. 44

Trend Tracking (cont.) Our audits include a loan score and risk rating on each file Track ratings over time to see if score is decreasing or increasing In addition, run tracking reports to determine most common findings and how often they reoccur. Track the performance of many categories, including the following: Loan originators Underwriters Branches Processor TPO (correspondents or brokers) 45

Trend Tracking Charts 100 90 80 70 60 50 40 30 20 10 - UNDERWRITER LOAN SCORE TRENDING Underwriter 1 Underwriter 2 Underwriter 3 46

Trend Tracking Charts 47

Trend Tracking Charts 48

Trend Tracking Charts 49

Trend Tracking Charts 50

Trend Tracking Charts 51

Trend Tracking Charts 52

Trend Tracking Charts 53

Management Reporting We have our Post-Closing audits completed Now what? Report to Management Deliver to senior management within 30 days of the audits being completed. Management s Response & Action Plan Management must respond to the report and make an action plan as to who should do what to correct the findings. Corrective Action Plan and Monitoring Action report should identify actions taken, timetable for completion, and planned follow-up. Reporting to Investors and Agencies Report any misrepresentation, breach of your contract agreement, or detection of fraud within 30 days of uncovering the findings. 54

Management Reporting Lenders must design reporting procedures that are useful internal management tools for evaluating and monitoring the quality of their mortgage loan production. Reporting procedures must be in writing and identify critical components to be included in the reports. Pre-Funding and Post-Closing Reporting is to be conducted monthly, at a minimum. Reporting to use consistent methodology and terminology across all review types. Reports must distinguish between compliance-related defects versus credit related defects. 55

Management Reporting Lenders must summarize the results of each individual review type into a comprehensive, summary report of all QC findings. Reports of summary-level findings must be distributed to senior management. Rebuttals must be completed prior to final reporting to senior management. Reports of loan-level findings must be distributed to the business units, specifically to parties within the business units responsible for the resolution. When findings and trends are identified through the review processes, the lender must establish an action plan for specific corrective actions to be taken, including the expected resolution and timely implementation. 56

Management Reporting Considerations Who needs this information? What are the critical components of information that they need? How often do they need the information? How should this information be formatted? If you can t take action on the reporting information you re generating, it is time to re-evaluate your reporting process. 57

Minimum Components Reports must reflect the final defect rate for the current review period, taking into account responses and resolution of the initial QC findings. Defects must be categorized by severity level. Report should clearly delineate the severity level of cited defects, defect rates, etc. Reports must include selection criteria (where appropriate) and defect trending information, such as issues and top defects. Classify a defect with sufficient granularity to foster quality analysis and action. 58

MPF Reporting Requirements Post-closing quality control reports must be produced monthly and include the following information: Final defect rate for the results of the current review period; Trending information (issues and top defects); Distinguish between defects related to compliance with federal, state, or local laws and regulations and underwriting and eligibility defects; Report on each type of review (random and targeted) and provide results using consistent methodology and terminology across review types; Intended corrective action; and Summarize the results of each individual review type into a comprehensive summary report of all quality control findings. 59

Potential Report Types Summary of Selection Method Detailed Overview Report Senior Management Report Reports to Investors and MI Companies Departmental Reports Detailed Loan Report Loan Review Status Report Management Directive Report Tracking and Trending Reports Special Reports 60

Audit and Review of the QC Process Review of QC process is a requirement of most agencies. Complete an annual review of your entire QC process to ensure it is working as intended. No gaps in the process All elements of QC plan are addressed Unnecessary items are removed Changes are updated in your written QC plan Continuously evaluate your QC process and update to correct recurring errors. 61

Audit and Review of the QC Process (cont.) Remember, no QC plan will fit every company. Each QC plan needs to be customized to your company and product mix. Each company will have unique portions of their QC process that need more attention than others. 62

QC on the QC Vendor Currently only a Fannie Mae requirement. Must review 10% of all Post Close (discretionary included) Audits conducted by the QC Vendor, including loans with no findings. Fannie wants these done monthly and wants reports generated much like the standard post close reporting process This is not solely just files reviews, you need to be making sure the vendor is performing all the required tasks as outlined in the SOW. Examples: Are they sending out all the required reverification letters Are their turn times acceptable Selecting the correct files and field reviews Are finding levels accurate 63

Record Retention Each agency requires you to keep all documentation pertaining to QC review FHA FNMA FHLMC MPF 2 years 3 years 3 years 3 years Also check with each state your are licensed in to ensure you are retaining the correct documentation for the required amount of time. Records include documentation of QC review findings as well as documentation related to any corrective actions. 64

FHA Specific Review 100% of early payment default files EPD files are files that are 90 days past due in the first 6 months. Must be completed within 45 days of the end of the month the loan was 90 days past due. Branch Audits Annual visits are required Denied File Review Must review 10% of all denied files each month. Must be completed within 90 days of the end of the month the decision was made. LDP/GSA review on each file for each party involved in the transaction. 65

New Fannie QC Requirements Effective January 1, 2014 Clarified Discretionary and Prefund reviews are required Clarified occupancy verification on all primary residences selected for audit 10% monthly review on the QC vendor Establish action plans to correct QC findings Highest finding level is for eligibility findings/defects only Highly Recommends lenders adopt their trending methodology Recommends you track gross and net defects Lenders must trend their defect rate and establish a target defect rate Detailed QC polices and procedures provided to all employees (this is not your QC plan) Effective October 1, 2014 Loans acquired by delegated TPO, lender must review loans prior to purchase (considered prefund) Expected to incur 3 rd party fees to get a re-verifications Clarification of self reporting requirements 66

Fannie Hot Button Items Defect Rate Target Defect Rate Trending Re-verifications Highest level of findings as eligibly violations Large deposits not sourced Number of financed properties Seasoning of Derogatory Credit 67

FNMA QC Specialist Fannie Mae has created a new position called the QC Specialist The QC Specialist s job is to contact approved Fannie Mae Seller/Servicers and assure they are meeting all of Fannie Mae s QC requirements. They will ask for the following: Copies of Pre-Funding and Post Closing QC plans and procedures Training materials for QC or Vendor staff Statistical sampling methodology (if applicable) QC reports for the last 3 months Documented action plans in place to correct loan defect issues Corrective tracking reports Management Response to QC Reports Internal Audit QC reports for the past 3 years Most recent independent audit of your QC function TPO Approval Process and Monitoring documents 68

Regulatory Changes in 2014 January 10, 2014 - Qualified Mortgage and Ability-to-Repay Requirements January 10, 2014 - Mortgage Servicing Requirements Reg Z (TILA) and Reg X (RESPA) January 10, 2014 - Loan Originator Compensation and Training, Certification and Identifier Disclosure January 10, 2014 - High-Cost/HOEPA Mortgage Loans and Homeownership Counseling Disclosures January 18, 2014 - Disclosure and Delivery of Free Copies of Appraisals Regulation B January 18, 2014 - Appraisals for Higher-Priced Mortgage Loans 69

GSE & FHA Top Ten Defects 1 Borrower/Eligibility: 5-10 multiple financed property overlays 2 Incorrect income calculations: Rental and self-employed 3 Insufficient income 4 Insufficient assets/reserves 5 Discrepancies with comparable selections cited on appraisal 6 Excessive obligations 7 Unable to properly calculate DTI ratio 8 Original appraisal does not support the value 9 CAIVRS/LDP/GSA lists not checked/cleared 10 Data integrity 70

Top 5 Findings for Manually Underwritten Loans 1 Obligations of the borrower 2 Source of funds 3 Qualifying ratios 4 Income not properly documented 5 Income not properly calculated 71

MCA Top 10 Significant Findings 1 2 3 4 5 6 7 8 9 10 GFE, TIL, and Servicing Disclosure not provided within 3 business days of application Initial Servicing Disclosure not provided to Borrower within 3 days of application Initial TIL was not issued within 3 days of application Dates on Notice of Right to Cancel do not correspond with 3 day waiting period Initial GFE not included in file YTD and prior year Borrower income does not support amount used to qualify loan Field review appraisal does not support estimate of value on file appraisal Inadequate deposited funds for required reserves, per HUD Settlement Statement ALT documentation (e.g. pay stubs, W-2 s, accountant letter, etc.) is unacceptable Streamline Refinance and loan payoff are not included in the file 72

MCA Top 10 Moderate Findings 1 2 3 4 5 6 7 8 9 10 Underwriter approval is not in the file and all conditions have not been satisfied GFE, TIL, and Servicing Disclosure not mailed or signed within 3 days of application Question 2 of Important Dates section incomplete or not correctly completed Question 1 of Important Dates section incomplete or not correctly completed Adjusted Origination Charges (within GFE section page 2) not correctly completed Change of Circumstance documentation in file is incomplete Figures on Final HUD Settlement Statement incomparable to recent GFE figures Verbal VOE was not provided in file, per AUS requirements APR increase or decrease by more than.125% from most recent TIL compared to final TIL Final 1003 application was not provided for review 73

We are proud to offer these monthly webinars free of charge and hope by doing so, we will be fortunate enough to earn your business. www.mortgagecomplianceadvisors.com Post-Closing QC Audits Pre-Funding Reviews QC Plan Implementation Red Flag Policies Training and Consulting QM Reviews Etc. 74

Contact Information We will be answering a few of your questions in just a moment. Questions not addressed at this time will be emailed directly to you, as well as answered in our next newsletter. You are also welcome to contact us directly at any time: Mortgage Compliance Advisors, LLC 5505 South 900 East # 300 Salt Lake City, Utah 84117 Phone: (877) 940-4546 Email: Info@MortgageComplianceAdvisors.com 75

Resources Fannie Mae https://www.efanniemae.com Fannie Mae s QC Self-Assessment Tool https://www.fanniemae.com/singlefamily/loanquality Freddie Mac http://www.freddiemac.com HUD/FHA http://www.hud.gov HUD s Neighborhood Watch https://entp.hud.gov/sfnw/public/ CFPB http://www.consumerfinance.gov/ Mortgage Compliance Advisors www.mortgagecomplianceadvisors.com 76

Questions & Answers You can find today s slides on our News & Resources page: http://www.mortgagecomplianceadvisors.com/index.php/news-resources#resources 77

Thank You! The information provided by Mortgage Compliance Advisors, LLC has been taken from various public resources and does not constitute legal advice. 78