Exhibit 99.1

 

 

Independent Accountants’ Agreed-Upon Procedures Report

 

Bridgecrest Acceptance Corporation (the “Company”)

BMO Capital Markets Corp.

Citigroup Global Markets Inc.

Wells Fargo Securities, LLC

 

(together, the “Specified Parties”)

 

Re: Bridgecrest Lending Auto Securitization Trust 2026-3 – Data File Procedures

 

We have performed the procedures described below on the specified attributes in an electronic data file entitled “1. Statistical - BLAST 2026-3 $800.18M - 05-31-2026 - vF.xlsx” provided by the Company on June 2, 2026, containing information on 36,372 automobile retail installment sale contracts (“Auto Loans”) as of May 31, 2026 (the “Data File”), which we were informed are intended to be included as collateral in the offering by Bridgecrest Lending Auto Securitization Trust 2026-3. The Company is responsible for the specified attributes identified by the Company in the Data File.

 

The Specified Parties have agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assisting the Specified Parties in evaluating the accuracy of the specified attributes in the Data File. This report may not be suitable for any other purpose. No other parties have agreed to or acknowledged the appropriateness of these procedures for the intended purpose or any other purpose.

 

The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. We make no representation regarding the appropriateness of the procedures either for the intended purpose or for any other purpose.

 

Unless otherwise stated, the following definitions have been adopted in presenting our procedures and findings:

 

·The term “compared” means compared to the information shown and found it to be in agreement, unless otherwise stated. Such compared information was deemed to be in agreement if differences were within the reporting threshold.

 

·The term “recomputed” means recalculated and compared the result to the information shown and found it to be in agreement, unless otherwise stated. Such recomputed information was deemed to be in agreement if differences were within the reporting threshold.

 

·The term “reporting threshold” means that dollar amounts, percentages, and numbers of months were within $1.00, 0.01%, and 0.01 months, respectively.

 

·The term “Instructions” means the instructions provided by the Company pertaining to a procedure, attribute, or methodology, as described in the table in the procedures section below.

 

·The term “Title Document” means a scanned image of one of the title documents listed in Exhibit A, which the Company informed us are acceptable forms of Title Document.

 

 

 

 

 

 

·The term “Acceptable Company Names” means the acceptable company names listed in Exhibit A, which the Company informed us are acceptable names for the Company that can appear in the Title Documents as the Lien Holder, Owner, Security Interest Holder, or Secured Party.

 

·The term “Insurance Document” means a scanned image of one of the insurance documents listed in Exhibit A, which the Company informed us are acceptable forms of insurance document.

 

·The term “Vision” means the Company’s loan servicing module within the Company’s Integrated Operation System.

 

·The term “Global Search System” means the Company’s internal document management/storage system.

 

·The term “Loan File” means the following documents: Installment Sale Contract, Title Document, Credit Application, Customer Information Form, Credit Bureau Report, SCRA Modification Form, Interest Rate Buy Down Confirmation, Insurance Document, and screens from Vision. We make no representation regarding the validity or accuracy of these documents or the execution of these documents by the borrower.

 

·The term “Provided Information” means the Instructions, Acceptable Company Names, and Loan File.

 

The procedures we were instructed by the Company to perform, and the associated findings are as follows:

 

A.We randomly selected a sample of 150 Auto Loans from the Data File (the “Selected Auto Loans”) using a random sampling tool. A listing of the Selected Auto Loans is attached hereto as Exhibit B. For purposes of this procedure, the Company did not inform us of the basis they used to determine the number of Auto Loans we were instructed to randomly select from the Data File.

 

B.For each Selected Auto Loan, we compared or recomputed the specified attributes listed below to or using the corresponding information included in the Loan File, utilizing the Instructions, as applicable. The Company indicated that the absence of any of the information in the Loan File or the inability to agree the indicated information from the Data File to the Loan File for each of the attributes identified, utilizing the Instructions as applicable, constituted an exception. The Loan File information is listed in the order of priority until agreed.

 

Attribute Loan File / Instructions
Borrower Name Installment Sale Contract, “Account Info” screen, “Customer Information” screen, “Buyer Information” screen from Vision, Customer Information Form, Credit Bureau Report
Original Amount Financed Installment Sale Contract
Original Term Recompute using the First Payment Date and Original Maturity Date appearing in the Installment Sale Contract
Scheduled Monthly Payment

For Selected Auto Loans with monthly payment frequency, compare to the information shown in the Installment Sale Contract, the “Reg. Payment” field in the “Account Summary” screen from Vision, Interest Rate Buy Down Confirmation

 

For Selected Auto Loans with a payment frequency other than monthly as shown in the Installment Sale Contract, recompute using (i) the payment amount stated in the “Payment Schedule” section of the Installment Sale Contract, or the “Account Summary” screen from Vision or the SCRA Modification Form and (ii) the payment frequency stated in the Installment Sale Contract or in the “Account Summary” screen from Vision

 

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Attribute Loan File / Instructions
Annual Percentage Rate (“APR”) Installment Sale Contract, “Account Summary” screen from Vision, SCRA Modification Form, Interest Rate Buy Down Confirmation
New vs. Used Installment Sale Contract
Origination Date Installment Sale Contract
First Payment Date Installment Sale Contract
Original Maturity Date Installment Sale Contract, "Loan Modification” screen, “Account Information” screen from Vision
Borrower’s State Installment Sale Contract, “Customer Information” screen from Vision

 

We found such information to be in agreement without exception.

 

C.For each Selected Auto Loan, we observed the presence of the following in the Loan File:

 

·Signed Credit Application. We make no representation regarding the authenticity of the signature(s).

 

·Title Document. We were instructed by the Company to observe that one of the Acceptable Company Names appeared on the Title Document as the Lien Holder, Owner, Security Interest Holder, or Secured Party.

 

·Proof of Insurance Policy. The Company informed us that an Insurance Document listing an insurance company name was acceptable proof of insurance.

 

·Truth-in-Lending Disclosure Statement (within the Installment Sale Contract).

 

We found such information to be present except as listed in Exhibit C.

 

We were engaged by the Company to perform this agreed-upon procedures engagement. We conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants which involves us performing the specific procedures agreed to and acknowledged above and reporting on findings based on performing those procedures. We were not engaged to, and did not, conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the specified attributes in the Data File. 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. We are required to be independent of the Company and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

 

The procedures performed were applied based on the information included in the Data File and Provided Information, without verification or evaluation of such information by us; therefore, we express no opinion or any other form of assurance regarding (i) the reasonableness of the information provided to us by the Company, (ii) the physical existence of the Auto Loans, (iii) the reliability or accuracy of the Provided Information which was used in our procedures, or (iv) matters of legal interpretation.

 

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The procedures performed were not intended to address, nor did they address: (i) the conformity of the origination of the Auto Loans to stated underwriting or credit extension guidelines, standards, criteria or other requirements, (ii) the value of collateral securing any such Auto Loans being securitized, (iii) the compliance of the originator of the Auto Loans with federal, state, and local laws and regulations, or (iv) any other factor or characteristic of the Auto Loans that would be material to the likelihood that the issuer of the asset-backed security will pay interest and principal in accordance with applicable terms and conditions. The procedures performed were not intended to satisfy any criteria for due diligence published by the nationally recognized statistical rating organizations (“NRSROs”).

 

The terms of our engagement are such that we have no responsibility to update this report because of events and circumstances that may subsequently occur.

 

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

 

/s/ KPMG LLP

 

Irvine, California
July 8, 2026

 

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Exhibit A

 

Title Documents

 

Application for Certificate of Title Certificate of Title for a Vehicle
Application for Certificate of Title and Registration Certificate of Title of a Vehicle
Application for Certificate of Title for a Vehicle Certificate of Title/Temporary Registration and Tag Application
Application for Certificate of Title or Registration Department of State Application for Title and Registration Statement of Vehicle Sale
Application for Certificate of Title with/without Registration Form MV-1 Motor Vehicle Title Application
Application for Certificate of Motor Vehicle Title Lien and Title Information Report
Applications for Certificate of Title to a Motor Vehicle Lien Entry Form
Application for Certificate of Title to Record or Transfer a Lien Lien Receipt
Application for Dealer Assignment MV-1
Application for Noting of Lien, Duplicate title, or Multipurpose Use Motor Vehicle Title/Tag Application
Application for Registration Notice of Security Interest Filing
Application for Title Registration Acknowledgement
Application for Title and License Registration Documents
Application for Title and/or Registration Title & License Plate Application
Application for Title and Registration Statement of Vehicle Sale Title and Registration Application
Application for Title or Registration Title and/or Registration Application
Application for Vehicle Title Title Application
Application To Title / Reg. A Vehicle Title & Plates
Application for Vehicle Title and Registration Universal Title Application
Application for Title and Registration Vehicle Application
Application for Vehicle Transaction Vehicle Application for Title and Registration
Application For Vehicle Transaction(s) Vehicle Sales and Use Tax Return/Application for Registration
Application(s) for Certificate of Title to a Motor Vehicle Vehicle Services Division Multi-Purpose Application
Certificate of Title Vehicle/Vessel Transfer and Reassignment Form
Certificate of Title and Registration VSD-190
Vehicle Registration Record Report  

 

 

 

 

Exhibit A (continued)

 

Acceptable Company Names

 

Bridgecrest Accep Corp DriveTime Car Sales Company, LLC
Bridgecrest Acceptan DriveTime Car Sales LLC
Bridgecrest Acceptance DT Acceptance Corp
Bridgecrest Acceptance Corp DT Acceptance Corporation
Bridgecrest Acceptance Corporation GoFi
Bridgecrest Accpt Corp Go Fi LLC
Bridgecrest Accptacne Corp GoFi, LLC
Bridgecrst Acceptance Corp GoFi LLC
Brudgecrest Acceptance Corp GoFi, LLC.
Bridgecrest Acceptgance Corp GO-FI LLC
DriveTime GOFI, INC
DriveTime Acceptance Corporation GFC Lending
DriveTime Car Sales GFC, Lending
DriveTime Car GFC Lending LLC.
DriveTime Car Sales Company LLC  

 

 

 

 

Exhibit A (continued)

 

Acceptable Forms of Insurance Documents

 

Agreement to Furnish Insurance Policy Insurance Application
Agreement to Provide Physical Damage Insurance Insurance Binder Form 
Application for Insurance Insurance Card
Auto Insurance Binder Insurance Coverage Acknowledgement
Auto Insurance Card Insurance Endorsement
Auto Insurance Confirmation Insurance ID card
Auto Insurance Coverage Summary Insurance Identification Card
Auto Insurance Identification Card Insurance Policy Information Card
Auto Insurance Policy Amended Declarations Insurance Summary
Auto Insurance Policy Declarations Insurance Vehicle Identification Card
Auto Liability Identification Card Liability Insurance Card
Auto Liability Insurance ID Card Liability Insurance Certificate
Auto Liability Insurance Identification Letter of Coverage
Auto Policy Letter of Experience
Auto Policy Binder Motor Vehicle Identification Card
Auto Policy Declarations Page  Notice of Requirement and Agreement to Provide Insurance
Automobile Application Outline of Vehicle Coverages
Automobile Financial Responsibility Identification Card Personal Auto Declaration
Automobile Insurance Binder Personal Automobile Application
Automobile Insurance Card Personal Auto Insurance Application
Automobile Insurance Identification Card Personal Auto Policy
Automotive Insurance Identification Card Personal Auto Policy Declarations
Binder for State Farm Automobile Insurance Personal Car Policy Declarations
Binder of Insurance Policy Change Family Car Policy
Certificate of Insurance Proof of Insurance
Claims Directory and ID Card Proof of Insurance Card
Confirmation of Accidental Physical Damage Insurance Private Passenger Declarations
Confirmation of Insurance Renewal Declarations Page
Declaration(s) Page Screenshot from the Company’s Insurance Verification System
Endorsement Declarations Security Verification Form 
Evidence of Financial Responsibility Temporary Auto Identification Card
Evidence of Insurance Temporary Auto Liability Identification Card
Evidence of Liability Insurance Temporary Evidence of Insurance
Evidence of Motor Vehicle Liability Insurance Temporary Insurance Identification Card
Financial Responsibility Card Temporary Proof of Auto Insurance Card
Financial Responsibility ID Card Temporary Proof of Insurance Card(s)
Financial Responsibility Identification Card Vehicle Lookup
Form Liability Insurance Card Verification of Coverage
Insurance Affidavit Verification of Insurance
Evidence of Insurance Card Verification of Insurance Form
Amended Policy Declarations County Office Auto Change Request

 

 

 

 

Exhibit B

 

The Selected Auto Loans

 

Selected Auto
Loan Number
Auto Loan
Number
Selected Auto
Loan Number
Auto Loan
Number
Selected Auto
Loan Number
Auto Loan
Number
1 2026-03-001 51 2026-03-051 101 2026-03-101
2 2026-03-002 52 2026-03-052 102 2026-03-102
3 2026-03-003 53 2026-03-053 103 2026-03-103
4 2026-03-004 54 2026-03-054 104 2026-03-104
5 2026-03-005 55 2026-03-055 105 2026-03-105
6 2026-03-006 56 2026-03-056 106 2026-03-106
7 2026-03-007 57 2026-03-057 107 2026-03-107
8 2026-03-008 58 2026-03-058 108 2026-03-108
9 2026-03-009 59 2026-03-059 109 2026-03-109
10 2026-03-010 60 2026-03-060 110 2026-03-110
11 2026-03-011 61 2026-03-061 111 2026-03-111
12 2026-03-012 62 2026-03-062 112 2026-03-112
13 2026-03-013 63 2026-03-063 113 2026-03-113
14 2026-03-014 64 2026-03-064 114 2026-03-114
15 2026-03-015 65 2026-03-065 115 2026-03-115
16 2026-03-016 66 2026-03-066 116 2026-03-116
17 2026-03-017 67 2026-03-067 117 2026-03-117
18 2026-03-018 68 2026-03-068 118 2026-03-118
19 2026-03-019 69 2026-03-069 119 2026-03-119
20 2026-03-020 70 2026-03-070 120 2026-03-120
21 2026-03-021 71 2026-03-071 121 2026-03-121
22 2026-03-022 72 2026-03-072 122 2026-03-122
23 2026-03-023 73 2026-03-073 123 2026-03-123
24 2026-03-024 74 2026-03-074 124 2026-03-124
25 2026-03-025 75 2026-03-075 125 2026-03-125
26 2026-03-026 76 2026-03-076 126 2026-03-126
27 2026-03-027 77 2026-03-077 127 2026-03-127
28 2026-03-028 78 2026-03-078 128 2026-03-128
29 2026-03-029 79 2026-03-079 129 2026-03-129
30 2026-03-030 80 2026-03-080 130 2026-03-130
31 2026-03-031 81 2026-03-081 131 2026-03-131
32 2026-03-032 82 2026-03-082 132 2026-03-132
33 2026-03-033 83 2026-03-083 133 2026-03-133
34 2026-03-034 84 2026-03-084 134 2026-03-134
35 2026-03-035 85 2026-03-085 135 2026-03-135
36 2026-03-036 86 2026-03-086 136 2026-03-136
37 2026-03-037 87 2026-03-087 137 2026-03-137
38 2026-03-038 88 2026-03-088 138 2026-03-138
39 2026-03-039 89 2026-03-089 139 2026-03-139
40 2026-03-040 90 2026-03-090 140 2026-03-140
41 2026-03-041 91 2026-03-091 141 2026-03-141
42 2026-03-042 92 2026-03-092 142 2026-03-142
43 2026-03-043 93 2026-03-093 143 2026-03-143
44 2026-03-044 94 2026-03-094 144 2026-03-144
45 2026-03-045 95 2026-03-095 145 2026-03-145
46 2026-03-046 96 2026-03-096 146 2026-03-146
47 2026-03-047 97 2026-03-097 147 2026-03-147
48 2026-03-048 98 2026-03-098 148 2026-03-148
49 2026-03-049 99 2026-03-099 149 2026-03-149
50 2026-03-050 100 2026-03-100 150 2026-03-150

 

Note:The Company has assigned a unique Auto Loan Number to each Auto Loan in the Data File. The Auto Loan Numbers referred to in this Exhibit are not the actual Auto Loan Numbers.

 

 

 

 

Exhibit C

 

Exception List

 

Selected Auto
Loan Number
Auto Loan
Number
Attribute Per Data File Per Loan File
145 2026-03-145 Presence of Signed Credit Application N/A Missing