Exhibit 99.1

Ernst & Young LLP

One Manhattan West

New York, NY 10001

Tel: +1 212 773 3000

ey.com

Report of Independent Accountants on Applying Agreed-Upon Procedures

Deutsche Mortgage & Asset Receiving Corporation (the “Depositor”)

German American Capital Corporation

Deutsche Bank Securities Inc.

Morgan Stanley Mortgage Capital Holdings LLC

Morgan Stanley & Co. LLC

Morgan Stanley Bank, N.A.

(collectively, the “Specified Parties”)

Re:	SCG 2026-PALM Mortgage Trust (the “Issuing Entity”)
	Commercial Mortgage Pass-Through Certificates (the “Certificates”)

We have performed the procedures enumerated in Attachment A, which were agreed to and acknowledged as appropriate by the Specified Parties, for the intended purpose of assisting the Specified Parties in evaluating the accuracy of certain information with respect to the Mortgage Loan (as defined herein) contained on the Data Files (as defined herein) (the “Subject Matter”) relating to the Issuing Entity’s securitization transaction as of 24 June 2026. This report may not be suitable for any other purpose. The procedures performed may not address all of the items of interest to a user of the report and may not meet the needs of all users of the report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. The appropriateness of these procedures is solely the responsibility of the Specified Parties identified in this report. No other party acknowledged the appropriateness of the procedures. Consequently, we make no representation regarding the appropriateness of the procedures described in Attachment A, either for the purpose for which this report has been requested or for any other purpose.

The procedures performed and our associated findings are included in Attachment A.

For the purpose of the procedures described in this report, the Depositor provided us with:

Certain electronic data files (the “Data Files”) that are described in Attachment A,

Copies of various source documents (the “Source Documents”), which are listed on Exhibit 1 to Attachment A,

A list of characteristics on the Data Files (the “Compared Characteristics”), which are listed on Exhibit 2 to Attachment A, that the Depositor instructed us to compare to information contained in the Source Documents,

A list of characteristics on the Data Files (the “Recalculated Characteristics”), which are described in Attachment A, that the Depositor instructed us to recalculate using information on the Data Files,

A list of characteristics on the Data Files (the “Provided Characteristics”), which are listed on Exhibit 3 to Attachment A, on which the Depositor instructed us to perform no procedures,

A draft of the preliminary offering circular for the Issuing Entity’s securitization transaction (the “Draft Preliminary Offering Circular”) and

Instructions, assumptions and methodologies, which are described in Attachment A.

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The procedures included in Attachment A were limited to comparing or recalculating certain information that is further described in Attachment A. The Depositor is responsible for the Subject Matter, Data Files, Source Documents, Compared Characteristics, Recalculated Characteristics, Provided Characteristics, Draft Preliminary Offering Circular and the determination of the instructions, assumptions and methodologies that are described herein. We were not requested to perform, and we have not performed, any procedures other than those listed in Attachment A with respect to the Data Files. We have not verified, and we make no representation as to, the appropriateness, accuracy, completeness or reasonableness of the Source Documents, Provided Characteristics, Draft Preliminary Offering Circular or any other information provided to us by the Depositor upon which we relied in forming our findings. Accordingly, we make no representation and express no opinion or conclusion as to: (a) the existence of the Mortgage Loan, (b) questions of legal or tax interpretation or (c) the appropriateness, accuracy, completeness or reasonableness of any instructions, assumptions and methodologies provided to us by the Depositor that are described in this report. We undertake no responsibility to update this report for events and circumstances occurring after the date hereof.

This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants (the “AICPA”). An agreed-upon procedures engagement involves the practitioner performing specific procedures that the Specified Parties have agreed to and acknowledged to be appropriate for the purpose of the engagement and reporting on findings based on the procedures performed. We were not engaged to, and did not, conduct an examination to express an opinion or a review to express a conclusion in accordance with attestation standards established by the AICPA on any of the items referred to herein. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

The agreed-upon procedures described in this report were not performed for the purpose of:

Satisfying any criteria for due diligence published by a nationally recognized statistical rating organization (a “rating agency”) or

Making any findings with respect to:

Whether the origination of the Mortgage Loan conformed to, or deviated from, stated underwriting or credit extension guidelines, standards, criteria, or other requirements,

ii.

The value of the collateral securing the Mortgage Loan,

iii.

Whether the originator(s) of the Mortgage Loan complied with federal, state or local laws or regulations or

iv.

Any other factor or characteristic of the Mortgage Loan that would be material to the likelihood that the issuer of the Certificates will pay interest and principal in accordance with applicable terms and conditions.

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We are required to be independent of the Depositor and to meet our other ethical responsibilities, as applicable for agreed-upon procedures engagements set forth in the Preface: Applicable to All Members and Part 1 – Members in Public Practice of the Code of Professional Conduct established by the AICPA. Independence requirements for agreed-upon procedures engagements are less restrictive than independence requirements for audit and other attestation services.

This report is intended solely for the information and use of the Specified Parties and is not intended to be, and should not be, used by anyone other than the Specified Parties. It is not intended to be, and should not be, used by any other person or entity, including investors and rating agencies, who are not identified in the report as Specified Parties, but who may have access to this report as required by law or regulation.

/s/ Ernst & Young LLP

24 June 2026

Attachment A

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Background

For the purpose of the procedures described in this report, the Depositor indicated that:

The assets of the Issuing Entity will consist primarily of a floating rate commercial mortgage loan (the “Mortgage Loan”) and

The Mortgage Loan will be secured primarily by a commercial property (the “Mortgaged Property”).

Procedures performed and our associated findings

The Depositor provided us with:

An electronic data file (the “Preliminary Data File”) that the Depositor indicated contains information relating to the Mortgage Loan and Mortgaged Property that is expected to be as of 9 July 2026 (the “Reference Date”) and

Record layout and decode information relating to the information on the Preliminary Data File.

Using the information in the Source Documents, we compared the Compared Characteristics listed on Exhibit 2 to Attachment A, as shown on the Preliminary Data File, to the corresponding information in the Source Documents indicated on Exhibit 2 to Attachment A, subject to the instructions, assumptions and methodologies stated in the notes on Exhibit 2 to Attachment A. If more than one Source Document is listed for a Compared Characteristic, the Depositor instructed us to note agreement if the value on the Preliminary Data File for the Compared Characteristic agreed with the corresponding information in at least one of the Source Documents listed for such Compared Characteristic on Exhibit 2 to Attachment A (except as described in the notes on Exhibit 2 to Attachment A). We performed no procedures to reconcile any differences that may exist between various Source Documents for any of the Compared Characteristics listed on Exhibit 2 to Attachment A.

We performed certain procedures on earlier versions of the Data Files and communicated differences prior to being provided the Data Files which were subjected to the procedures as described herein.

As instructed by the Depositor, we adjusted the information on the Preliminary Data File to correct all the differences we noted in performing the procedures described in the Item above and provided a list of such differences to the Depositor. The Preliminary Data File, as so adjusted, is hereinafter referred to as the “Updated Data File.”

Attachment A

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Subsequent to the performance of the procedures described in the Items above, we received from the Depositor:

An electronic data file (the “Final Data File,” which together with the Preliminary Data File comprise the Data Files) that the Depositor indicated contains information relating to the Mortgage Loan and Mortgaged Property as of the Reference Date and

Record layout and decode information relating to the information on the Final Data File.

Using information on the:

Final Data File and

Updated Data File,

we compared each Compared Characteristic listed on Exhibit 2 to Attachment A, as shown on the Final Data File, to the corresponding information on the Updated Data File and found such information to be in agreement.

Using the “First Pmt Date,” as shown on the Final Data File, we recalculated the “Seasoning” of the Mortgage Loan as of the Reference Date. We compared this recalculated information to the corresponding information on the Final Data File and found such information to be in agreement.

Using the:

First Pmt Date,

Maturity Date and

Fully Extended Maturity,

as shown on the Final Data File, we recalculated the:

Original Term and

ii.

Original Term Extended

of the Mortgage Loan. We compared this recalculated information to the corresponding information on the Final Data File and found such information to be in agreement.

Using the:

Seasoning,

Original Term and

Original Term Extended,

as shown on the Final Data File, we recalculated the:

Remaining Term and

ii.

Remaining Term Extended

of the Mortgage Loan. We compared this recalculated information to the corresponding information on the Final Data File and found such information to be in agreement.

Attachment A

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The applicable Source Document(s) indicate that the Mortgage Loan is interest-only for its entire term, including during any applicable extension period options. Based on this information, the Depositor instructed us to:

Use the “Original Term,” as shown on the Final Data File, for the “IO Period” of the Mortgage Loan and

Use the “1st Mortgage Original Balance,” as shown on the Final Data File, for the:

Principal balance of the Mortgage Loan as of the Reference Date (the “1st Mortgage Current Balance”) and

ii.

Principal balance of the Mortgage Loan as of the “Maturity Date” of the Mortgage Loan (the “1st Mortgage Balloon Balance”).

We compared this information to the corresponding information on the Final Data File and found such information to be in agreement.

Using the “1st Mortgage SOFR Floor,” as shown on the Final Data File, and a SOFR assumption of 3.63000% provided by the Depositor, we recalculated the “Effective SOFR 1st Mortgage” of the Mortgage Loan. We compared this recalculated information to the corresponding information on the Final Data File and found such information to be in agreement.

Using the:

Effective SOFR 1st Mortgage and

1st Mortgage Margin,

as shown on the Final Data File, we recalculated the “1st Mortgage Coupon” of the Mortgage Loan. We compared this recalculated information to the corresponding information on the Final Data File and found such information to be in agreement.

10.

Using the:

1st Mortgage Margin and

SOFR Cap,

as shown on the Final Data File, we recalculated the “1st Mortgage Cap Coupon” of the Mortgage Loan. We compared this recalculated information to the corresponding information on the Final Data File and found such information to be in agreement.

Attachment A

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11.

Using the:

1st Mortgage Original Balance,

1st Mortgage Coupon,

1st Mortgage Cap Coupon and

Rate Type,

as shown on the Final Data File, and the calculation methodologies provided by the Depositor described in the succeeding paragraph(s) of this Item, we recalculated the:

1st Mortgage Debt Service at SOFR and

ii.

1st Mortgage Debt Service at Cap

of the Mortgage Loan. We compared this recalculated information to the corresponding information on the Final Data File and found such information to be in agreement.

For the purpose of this procedure, the Depositor instructed us to recalculate the “1st Mortgage Debt Service at SOFR” of the Mortgage Loan as the product of:

The “1st Mortgage Original Balance,” as shown on the Final Data File,

The “1st Mortgage Coupon,” as shown on the Final Data File, and

365/360.

For the purpose of this procedure, the Depositor instructed us to recalculate the “1st Mortgage Debt Service at Cap” of the Mortgage Loan as the product of:

The “1st Mortgage Original Balance,” as shown on the Final Data File,

The “1st Mortgage Cap Coupon,” as shown on the Final Data File, and

365/360.

12.

Using the:

1st Mortgage Current Balance,

Collateral Units,

1st Mortgage Balloon Balance,

UW NOI,

UW NCF and

As Is Value,

as shown on the Final Data File, and the applicable calculation methodologies and assumptions described in the Draft Preliminary Offering Circular, we recalculated the:

1st Mortgage Balance / Unit,

ii.

1st Mortgage Current LTV,

iii.

1st Mortgage Maturity LTV,

iv.

1st Mortgage UW NOI Debt Yield,

1st Mortgage UW NCF Debt Yield and

vi.

As Is Appraised Value / Unit

of the Mortgage Loan. We compared this recalculated information to the corresponding information on the Final Data File and found such information to be in agreement.

For the purpose of this procedure, the Depositor instructed us to round the characteristics listed in ii. through v. above to the nearest 1/10^th of one percent.

Attachment A

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13.

Using the:

1st Mortgage Debt Service at SOFR,

1st Mortgage Debt Service at Cap,

UW NOI and

UW NCF,

as shown on the Final Data File, and the applicable calculation methodologies and assumptions described in the Draft Preliminary Offering Circular, we recalculated the:

1st Mortgage UW NOI DSCR at SOFR,

ii.

1st Mortgage UW NCF DSCR at SOFR,

iii.

1st Mortgage UW NOI DSCR at Cap and

iv.

1st Mortgage UW NCF DSCR at Cap

of the Mortgage Loan. We compared this recalculated information to the corresponding information on the Final Data File and found such information to be in agreement.

For the purpose of this procedure, the Depositor instructed us to round the characteristics listed in i. through iv. above to two decimal places.

14.

Using the:

Master & Primary Fee Rate,

Cert Admin / Trustee Fee Rate,

Operating Advisor Fee and

CREFC Fee,

as shown on the Final Data File, we recalculated the “Admin Fee Rate” of the Mortgage Loan. We compared this recalculated information to the corresponding information on the Final Data File and found such information to be in agreement.

Exhibit 1 to Attachment A

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Source Documents

Mortgage Loan Source Documents

Source Document Title	Source Document Date

Mortgage Loan Agreement (see Note 1)	22 June 2026

Guaranty Agreement (see Note 1)	18 June 2026

Management Agreement	12 May 2026

Environmental Indemnity Agreement (see Note 1)	18 June 2026

Cash Management Agreement (see Note 1)	18 June 2026

Deposit Account Control Agreement (see Note 1)	18 June 2026

Non-Consolidation Opinion (see Note 1)	18 June 2026

Mortgaged Property Source Documents

Source Document Title	Source Document Date

Appraisal Report	6 May 2026

Engineering Report	10 April 2026

Phase I Environmental Report	9 April 2026

Underwriter’s Summary Report	Not Dated

Underwritten Rent Roll	26 May 2026

Historical Capex Support	Not Dated

Submarket Report	Not Dated

Exhibit 1 to Attachment A

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Note(s):

The indicated provided Source Document(s) are draft document(s) with the Source Document Date reflecting the latest date of receipt. For the purpose of the procedures described in this report, the Depositor instructed us to treat the indicated Source Document(s) as fully executed.

Exhibit 2 to Attachment A

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Compared Characteristics and Source Documents

Mortgaged Property Information:

Characteristic	Source Document(s)

Address	Appraisal Report
City	Appraisal Report
State	Appraisal Report
County	Appraisal Report
Zip Code	Appraisal Report
Primary Type	Appraisal Report
Secondary Type	Appraisal Report
Year Built	Appraisal Report
Latest Renovation	Appraisal Report
Current Occupancy	Underwritten Rent Roll
Current Occupancy Date	Underwritten Rent Roll
Collateral Units	Underwritten Rent Roll
Primary Unit of Measure	Underwritten Rent Roll

Third Party Information:

Characteristic	Source Document(s)

As Is Value	Appraisal Report
As Is Value Date	Appraisal Report
Appraisal Firm	Appraisal Report
FIRREA	Appraisal Report
Date of Engineering Report	Engineering Report
Engineering Firm	Engineering Report
Date of Phase I Report	Phase I Environmental Report
Environmental Firm	Phase I Environmental Report
Material Recognized Environmental Concern (Y/N)	Phase I Environmental Report
Phase II Recommended (Yes/No)	Phase I Environmental Report

Exhibit 2 to Attachment A

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Underwriting Information:

Characteristic	Source Document(s)

UW Occupancy	Underwriter’s Summary Report
UW EGI	Underwriter’s Summary Report
UW Expenses	Underwriter’s Summary Report
UW NOI	Underwriter’s Summary Report
UW Replacement Reserves	Underwriter’s Summary Report
UW NCF	Underwriter’s Summary Report
Most Recent Date	Underwriter’s Summary Report
Most Recent EGI	Underwriter’s Summary Report
Most Recent Expenses	Underwriter’s Summary Report
Most Recent NOI	Underwriter’s Summary Report
Most Recent Replacement Reserves	Underwriter’s Summary Report
Most Recent TI/LC	Underwriter’s Summary Report
Most Recent NCF	Underwriter’s Summary Report
2025 EGI	Underwriter’s Summary Report
2025 Expenses	Underwriter’s Summary Report
2025 NOI	Underwriter’s Summary Report
2025 Replacement Reserves	Underwriter’s Summary Report
2025 TI/LC	Underwriter’s Summary Report
2025 NCF	Underwriter’s Summary Report
2024 EGI	Underwriter’s Summary Report
2024 Expenses	Underwriter’s Summary Report
2024 NOI	Underwriter’s Summary Report
2024 Replacement Reserves	Underwriter’s Summary Report
2024 TI/LC	Underwriter’s Summary Report
2024 NCF	Underwriter’s Summary Report
2023 EGI	Underwriter’s Summary Report
2023 Expenses	Underwriter’s Summary Report
2023 NOI	Underwriter’s Summary Report
2023 Replacement Reserves	Underwriter’s Summary Report
2023 TI/LC	Underwriter’s Summary Report
2023 NCF	Underwriter’s Summary Report

Exhibit 2 to Attachment A

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Reserve and Escrow Information:

Characteristic	Source Document(s)

Initial Tax Reserve	Mortgage Loan Agreement
Initial Insurance Reserve	Mortgage Loan Agreement
Initial Replacement Reserve	Mortgage Loan Agreement
Initial TI/LC Reserve	Mortgage Loan Agreement
Initial Deferred Maintenance Reserve	Mortgage Loan Agreement
Initial Environmental Reserve	Mortgage Loan Agreement
Initial Debt Service Reserve	Mortgage Loan Agreement
Initial Other Reserve	Mortgage Loan Agreement
Initial Other Reserve Description	Mortgage Loan Agreement
Ongoing Tax Escrow	Mortgage Loan Agreement
Ongoing Insurance Escrow	Mortgage Loan Agreement
Ongoing Other Reserve	Mortgage Loan Agreement
Ongoing Other Reserve Description	Mortgage Loan Agreement
Ongoing Required Replacement/FFE Reserves	Mortgage Loan Agreement
Ongoing Required TI/LC	Mortgage Loan Agreement
Directs Investment (Borrower or Lender)	Mortgage Loan Agreement
RE Tax Security Reserve in Interest Goes to:	Mortgage Loan Agreement
Insurance Security Reserve in Interest Goes to:	Mortgage Loan Agreement
Replacement Reserves Security Reserve in Interest Goes to:	Mortgage Loan Agreement
TI/LC Security Reserve in Interest Goes to:	Mortgage Loan Agreement
Immediate Repairs Security Reserve in Interest Goes to:	Mortgage Loan Agreement
Environmental Security Reserve in Interest Goes to:	Mortgage Loan Agreement
Initial Debt Service Security Reserve in Interest Goes to:	Mortgage Loan Agreement
Other Escrows Security Reserve in Interest Goes to:	Mortgage Loan Agreement

Mortgage Loan Information:

Characteristic	Source Document(s)

Originator	Mortgage Loan Agreement
Borr. Legal Name	Mortgage Loan Agreement
SOFR Setting	Mortgage Loan Agreement
SOFR Reset Frequency	Mortgage Loan Agreement
1st Mortgage SOFR Floor	Mortgage Loan Agreement

Exhibit 2 to Attachment A

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Mortgage Loan Information: (continued)

Characteristic	Source Document(s)

Payment Day	Mortgage Loan Agreement
Interest Accrual Begin	Mortgage Loan Agreement
Interest Accrual End	Mortgage Loan Agreement
Rate Type	Mortgage Loan Agreement
Loan Type	Mortgage Loan Agreement
Extension Option	Mortgage Loan Agreement
Aggregate Extension Options	Mortgage Loan Agreement
Extension Fee	Mortgage Loan Agreement
Exit Fee	Mortgage Loan Agreement
Future Additional Debt Permitted (Yes/No)	Mortgage Loan Agreement
Grace Days Default	Mortgage Loan Agreement
Grace Days Late Fee	Mortgage Loan Agreement
Default Rate	Mortgage Loan Agreement
Late Fee	Mortgage Loan Agreement
SPE	Mortgage Loan Agreement
Ind. Director	Mortgage Loan Agreement
Non Consol	Mortgage Loan Agreement
Partial Release Permitted	Mortgage Loan Agreement
Partial Release Description	Mortgage Loan Agreement
LockBox Type	Mortgage Loan Agreement
Cash Management	Mortgage Loan Agreement
Excess Cash Trap Trigger	Mortgage Loan Agreement
Property Manager	Management Agreement
Borrower Sponsor	Mortgage Loan Agreement
Recourse Carve Out Guarantees (Yes/No)	Guaranty Agreement
Recourse Guarantee Warm Body (Yes/No)	Guaranty Agreement
Recourse Guarantor Name	Guaranty Agreement
Recourse Guarantor Ongoing Net Worth and Liquidity Covenants	Guaranty Agreement

Exhibit 2 to Attachment A

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Notes:

For the purpose of comparing the:

Address,

City and

State

characteristics, the Depositor instructed us to ignore differences that are due to standard postal abbreviations.

For the purpose of comparing the “Underwriting Information” characteristics that are expressed as dollar values, the Depositor instructed us to ignore differences of +/– $2 or less.

For the purpose of comparing the “LockBox Type” characteristic, the Depositor instructed us to use “Soft” if the applicable Source Document(s) require the borrower(s) or manager(s) to deposit all rents collected into a lockbox account controlled by the lender(s).

For the purpose of comparing the “Cash Management” characteristic, the Depositor instructed us to use “Springing” if:

Prior to the occurrence of an event of default or one or more specific trigger events described in the applicable Source Document(s), revenue in the lockbox account is transferred to an account controlled by the borrower(s) and

Upon the occurrence of an event of default or one or more specific trigger events described in the applicable Source Document(s), revenue in the lockbox account is transferred to a cash management account controlled by the lender(s), and the funds are disbursed according to the applicable Source Document(s).

We performed no procedures to determine the appropriateness, accuracy, completeness or reasonableness of the instructions, assumptions and methodologies provided by the Depositor that are described in the notes above.

Exhibit 3 to Attachment A

Provided Characteristics

Characteristic

Control No.

Loan Flag

Prop Flag

Loan Name

Property Name

Loan Seller

Properties per Loan

% of Pool

Date of Phase II Report

1st Amortization Date

1st Mortgage Original Balance

1st Mortgage Margin

SOFR Cap

SOFR Cap Expiration

Note Date

Lockout Period

Lockout Exp Date

Loan Purpose

Future Additional Debt Type

Future Additional Debt Description

Ground Lease

Ground Lease Exp.

Annual Ground Lease Payment

Master & Primary Fee Rate

Cert Admin / Trustee Fee Rate

Operating Advisor Fee

CREFC Fee

1st. IO Date

First Pmt Date

Maturity Date

Fully Extended Maturity

Fee Simple / Leasehold

Lien Position

Prepay Description

Partial Prepay Permitted (Provisions)

Penalty Period

Open Period

Prepay Penalty Start Date

Prepay Penalty End Date

Note:

We performed no procedures to determine the appropriateness, accuracy, completeness or reasonableness of the Provided Characteristics.