If we don't require flood insurance to be paid at closing, but rather at the time we receive the BFE or
the slab is poured in a construction loan, where is the flood premium disclosed on the LE or is it?

The confusion is that the flood insurance premium is not paid until after consummation.

Thanks.

Are you collecting/holding the flood insurance funds?

No!
Management has opted to not require the flood policy until either the BFE Certificate is received or the slab is poured. The borrower is then required to provide the flood policy prior to another draw being made.

Then it is in the ETI&A Table and in the Escrow for now table as non-escrowed that is it. I assume these are construction only loans.

Exactly, rl. These are for construction only loans.

Would this be shown on the CD? Thanks.

Only in the areas I mentioned above.