The Department shall establish a loan loss reserve account for a lender when a lender enrolls its first loan under the Program. At the time of enrollment: the borrower shall make a payment to the account of between 0% and 7% of the enrolled loan amount; the lender shall make a payment to the account of at least 2% of the enrolled amount; and the Department shall make a matching payment to the account in an amount equal to the borrower and lender’s aggregate payment under items (1) and (2) of this subsection. The loan loss reserve account of a lender shall be available for the lender to withdraw if a borrower defaults on a qualifying loan. The Department shall establish procedures for a lender to withdraw from the Program.