Section 1200 on the HUD-1 is for government recording and transfer charges. It's not like other service providers where there are a multitude of providers to choose from for the service. We don't have a choice where to record a document - it has to be done with the county auditor. So my question is, are we required to list the name of the entity that the recording fee, property tax, etc is paid to? Or can we just list the amount?

I couldn't find this (section 1200) specifically addressed - is there some place that discusses it in detail?

Any fee paid to and not retained by the bank the ultimate recipient of the proceeds must be named on the HUD Settlement Statement. See Appendix A, Section L.- Settlement Charges.

Dan is right, but I see very few banks do this and I've never seen an examiner cite it.