The Upfront Mortgage Insurance Premium (UFMIP) must be entirely financed into the Mortgage or paid entirely in cash. Any UFMIP amounts paid in cash are added to the total cash settlement requirements.
If the UFMIP is financed into the Mortgage, the entire amount is to be financed except for any amount less than $1.00.
The mortgage amount must be rounded down to the nearest whole dollar amount, regardless of whether the UFMIP is financed or paid in cash.
For additional information see Handbook 4000.1 II.A.2.e.i.(A) at https://www.hud.gov/program_offices/administration/hudclips/handbooks/hsgh