(rev. October 12, 2016)

What is the TROR?

The Treasury Report on Receivables

and Debt Collection Activities (TROR)

collects data from federal agencies 

on the status and condition of the 

federal government’s non-tax debt 

portfolio, in accordance with the 

requirements of the Debt Collection 

Act of 1982, the Debt Collection 

Improvement Act of 1996 (DCIA), and 

the 120-day debt referral requirement 

of the Digital Accountability and 

Transparency Act of 2014.

DMS provides TROR information to 

the Congress, the Office of 

Management and Budget (OMB), 

agency Chief Financial Officers, other 

officials and representatives of 

federal and state organizations, 

private sector organizations, and the 

public.

Using the Debt Management 

Information System (DMIS), agencies

submit separate quarterly reports for 

direct loans, defaulted guaranteed 

loans, and for receivables generated 

from activities other than direct or 

defaulted guaranteed loans. The 

TROR captures information on nontax receivables owed by the public to 

the federal government.

Verification and 

Certification

The Chief Financial Officer (CFO) or 

equivalent of each agency verifies all 

year-end reports, indicating that the 

agency has reconciled the report to 

the agency’s Audited Financial 

Statements or, in its absence, to the 

Governmentwide Treasury Account 

Symbol Adjusted Trial Balance 

System (GTAS).

Certification means that the delinquent 

debt amounts reported on the TROR for 

Cross-Servicing and Treasury Offset are 

correct and legally enforceable.

Financial Information 

Repository (FIR) –

The TROR 

Dashboard

The TROR Dashboard provides usable, 

easy-to-understand summary information

for Chief Financial Officers (CFOs) 

regarding billions of financial transactions 

the Treasury processes each year 

through interactive reports and visuals.

Agencies are able to analyze financial 

data trends and patterns while gaining 

insight about federal government.

Parts of the TROR

There are three parts of the TROR, as 

follows:

Part I – Status of Receivables

Section A – Receivables and Collections

Section B – Additional Receivables Data

Section C – Delinquent Debt (by Age)

Part II – Debt Management Tool 

and Technique Performance 

Data

Section A – Delinquent Debt 120 Days 

or Less

Section B – Delinquent Debt (Over 120 

Days and Over 180 Days Delinquent) 

Eligible for referral to Treasury for Offset 

and Cross-Servicing

Section C – Collections on Delinquent 

Debt

FACT SHEET

Treasury Report on Receivables and Debt 

Collection Activities (TROR)

Section D – Currently Not 

Collectible Debt Status

Section E – Disposition of ClosedOut Debts

Part III – Footnotes

Agencies provide explanations 

whenever criterion is inconsistent 

with Treasury’s definition of data 

requirements, and describe any 

significant reporting changes that 

occurred during the fiscal year.

Find out more 

about the TROR

Inquiries pertaining to the form or 

instructions should be directed to 

Debt Management Services, Bureau 

of the Fiscal Service.

Telephone Number: (202) 874-6810

ABOUT FISCAL SERVICE 

AND DEBT MANAGEMENT 

SERVICES

The U.S. Department of the Treasury’s 

Bureau of the Fiscal Service assists federal 

agencies with the prevention, collection and 

resolution of debts owed to government 

agencies. Additionally, we provide debt 

collection services to the states. Debt 

Management Services (DMS) is the business 

area responsible for administering programs 

and services related to improper payments, 

receivables management and delinquent debt 

collection.