We audited late endorsement payment histories at Washington Mutual Bank (Washington Mutual), Seattle, Washington. We reported the results of our review in Audit Report 2005-SE-1006, issued on July 5, 2005. After the audit report was issued and the report recommendations were closed out in HUD’s Audit Resolution and Corrective Actions Tracking System (ARCATS), we recommended that HUD’s Office of General Counsel take additional sanctions against Washington Mutual under the Program Fraud Civil Remedies Act for submission of false loan certifications. As a result of these actions, HUD determined that Washington Mutual was liable under the Program Fraud Civil Remedies Act for 14 loans and entered into a settlement agreement with Washington Mutual on October 2, 2008. The settlement agreement required Washington Mutual to make an administrative payment to HUD of $91,978. We recommend that HUD’s Associate General Counsel for Program Enforcement post the $91,978 settlement to HUD’s Audit Resolution and Corrective Actions Tracking System.