An escrow analysis is an annual review of the amounts being collected from you and the amounts being paid for taxes and insurance to determine if the proper amounts are being collected. The servicer is required to give the borrower an analysis of the escrow account once a year. Sometimes, if property taxes and insurance costs rise, the amount of escrow will have to be increased to pay the future bill. In addition, there may also be a shortage from the previous year because more was due to pay than was being collected. If, on the other hand, these expenses are reduced, you may receive a surplus, although this is less common.