Treasury 

Report 

On 

Receivables 

(TROR) 
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What Will be Covered During this Session?

Treasury Report on Receivables (TROR):

 Background and Purpose

 Form Overview

 FY16 Form Changes and New Requirements 

 Contact Information and Updates

 Questions
What is the TROR?

TROR Background
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Treasury Report on Receivables (TROR)

TROR is a web based application that enables Federal 

agencies to transmit their non-tax receivables information to 

the Department of theTreasury each quarter via the Internet

 The TROR serves as a management report that indicates the 

amount of receivables owed to Federal agencies and the status 

of the Federal Government’s non tax debt portfolio 

 Treasury’s only comprehensive means for periodically collecting 

data on outstanding receivables due from the public

 A management report, not an accounting report
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Purpose of the TROR

 It encourages agencies to properly manage their 

delinquent and non delinquent debt portfolio

 Helps Treasury, and others assess agencies debt 

collection performance

 Disseminated to Congress (Annual Report), OMB, 

GAO, agency Chief Financial Officers, other officials and 

representatives of Federal and state organizations, 

private sector organizations, and the public
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Information Found on the TROR

TROR captures data on an agency’s:

 Receivables and Collections

 Delinquent Debt

 Debt Eligible for Treasury Offset and Cross-Servicing

 Debt Ineligible for Treasury

 Debt Disposition

 Other Important Information
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Is the TROR Required?

 Debt Collection Improvement Act of 1996 

(DCIA)

 Digital Accountability and Transparency 

Act (DATA Act)

 31 U.S.C. 3719

 OMB Circular A-129

 IRS 1099C

 Federal Claims Collection Standards

 Federal Credit Bureau Program

 Managing Federal Receivables

The TROR is 

Required

and Helps Agencies 

Manage Compliance 

With:
Debt Collection Overview
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Debt Collection Improvement Act of 1996 (DCIA)

The Debt Collection Improvement Act of 1996 (DCIA) 

strengthened existing authorities and centralized governmentwide debt collection and debt management operations.

Key Components of the DCIA of 1996:

maximize collections through use of all appropriate tools

centralized debt collection within Treasury

Requirement to refer non-tax debts more than 180 days delinquent to 

Treasury for collection 

Federal agencies must submit a report to Treasury summarizing the 

status of A/R
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DATA Act

Key Components of the DATA Act

 Requires federal agencies to refer to the Treasury Offset 

Program legally enforceable non-tax debts that are greater 

than 120 days delinquent 

 Requires the Secretary of the Treasury to report to Congress 

"any instance" in which agencies fail to meet the new referral 

requirement.

The Digital Accountability and Transparency Act (DATA Act) 

of 2014 was signed into law on May 9, 2014.
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DMS collects debts primarily through two major programs:

1. Treasury Offset Program (TOP) 

 Agency requirement to refer debts greater than 120 days 

delinquent per the DATA Act

2. Cross-Servicing Program

 Agency requirement to refer debts greater than 180 days 

delinquent per the DCIA 

Delinquent Debt Referral Requirements

An agency should send its delinquent debts to Debt Management 

Services (DMS) as early as possible in the debt collection cycle. 
Write-Off
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Termination of Collection, Write-Off, Use of Currently Not 

Collectible (CNC), and Close-Out

“Generally, write-off is mandatory for delinquent debt older than two years unless documented and 

justified to OMB in consultation with Treasury. Once the debt is written-off, the agency must either 

classify the debt as currently not collectible (CNC) or close-out the debt...”

REFERENCES:

Statutory

31 U.S.C. § 3711; 26 C.F.R Part 1. 6050P-O, 26 C.F.R Part 1.6050P-1

Regulatory

31 C.F.R. Part 903 Federal Claims Collection Standards, 26 C.F.R.Part 1.6050P-1

Guidance

FCPWG Final Report on Write-off Policy, Dated 12/15/98, Treasury/FMS "Managing Federal

Receivables“

OMB’s Circular A-129:

http://www.whitehouse.gov/omb/circulars/a129/a129rev.html
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TROR Terminology

Write-off – accounting action that results in 

reporting the debt as having no value on the 

agency’s financial and management reports
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Write-Off

Two Types of Write-Off 

After write-off debt must be classified as 

either:

1) Currently Not Collectible (CNC)

or

2) Close-out
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Write-Off

1. Currently Not Collectible

 Currently Not Collectible (CNC) – debt 

classification after write-off used when 

agency intends to continue cost effective 

debt collection action

 Establish accounting procedures to maintain 

CNC Debt
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Write-Off

2. Close-out

 Close-out – debt classification after write-off 

when agency does not intend to continue debt 

collection action

 Must take all appropriate steps to collect a debt 

prior to close-out including, as applicable, referral 

to Treasury for TOP and cross-servicing

 Must determine if closed-out debt must be 

reported to the IRS on form 1099-C 
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Write-Off

 Cancellation (or Discharge) of indebtedness –

reporting a debt to the Internal Revenue Service on a 

form 1099-C following an “identifiable event”

 Examples of “identifiable events” include compromise, 

discharge in bankruptcy, and termination of collection 

action

2. Close-out and 1099C

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 Part 1 Section C – Delinquent Debt by Age

 Part 2 Section A – Delinquent Debt “120” Days or Less

 Part 2 Section B – Delinquent Debt Eligible for Referral to 

Treasury 

Significant TROR Changes
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Part 1 Section A
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Part 1 Section B
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Part 1 Section C
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Part 2 Section A
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Part 2 Section B – Line 1 (TOP)
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Part 2 Section B – Line 2 (Cross-Servicing)
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Part 2 Section C
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Part 2 Section D
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Part 2 Section E
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FOOTNOTES

 Footnotes are needed whenever an agency’s criterion is 

inconsistent with Treasury’s definition of data requirements

 Write a clear, concise narrative

 Make it easily understandable to the lay person

 Make reference to the appropriate line items in the TROR

 Reference issues/changes to monetary amounts and its 

reporting impact

 Avoid the use of acronyms
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After the Footnotes Section, Part III You’ll See ...
TROR Information 

and 

Points of Contact
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Additional Debt Management Information!

Annual DMS Certifications/Verifications and Assessments 

 Cross-Servicing/TOP Certifications (Now Combined)

 TROR Certification/Verification

 DMS Agency Assessment Scorecard

For TROR Information & Updates:

http://fms.treas.gov/debt/dmrpts_tror.html

Managing Federal Receivables:

http://fms.treas.gov/debt/Guidance_MFR.html
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Data Management, Reporting, & Analysis Division

Comprised of: 

 Business Analytics Branch 

 Portfolio Management & Analysis 

Branch (PMAB)
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Business Analytics Branch

 Researches debt collection policy and communicates 

meaningful patterns of data relating to initiatives that 

result from senior level management decisions 

 Provides its analysis through the simultaneous use of 

statistics, computer programming, and operations 

research to quantify performance
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Portfolio Management & Analysis Branch(PMAB)

 Analysts assigned to all CFO and Non-CFO agencies 

 Assist FPAs to ensure accuracy of TROR reporting

 Support DMSOC with FPAs cross-servicing issues

 Initiate and maintain relationships with FPAs on all debt 

collection matters 

PMAB - establishes and monitors Federal agency 

commitments and schedules for submitting TROR. 
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How your PMAB Analyst Works with You

 Tailored TROR sessions for agencies

 Ongoing information exchange to keep you informed about 

initiatives and agency reporting issues

 Meetings as needed with the appropriate representatives (i.e. 

Cross-Servicing, TOP, etc.)

 TROR analysis and instructions 

 DMS updates on new programs or changes in policy

 Support to the agency’s CFO offices in strategizing 

improvements
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For TROR Information and Updates:

http://www.fiscal.treasury.gov/fsservices/gov/debtColl/rsrcsTools/debt_dmrpts_tror.htm
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TROR Points of Contact by Agency

DMS Agency Liaison Contacts Agencies: CFO/NON-CFO

Jordan, Pamela:

Pamela.Jordan@fiscal.treasury.gov

CFO: USDA, HUD, EPA, DOI, Department of the Treasury; 

NON-CFO: FCC, EX-IM Bank, Farm Credit Administration, NARA, NCUA, Library of Congress (Leg. Br.).

Ellis-General, Brenda:

Brenda.Ellis-General@fiscal.treasury.gov 

CFO: NASA, Education, DHS, SBA, HHS; 

NON-CFO: OPIC, Smithsonian, GAO (Leg. Br.) , NFA&H, NLRB, Office of Technology (Leg. Br.), FDIC, Gov. Ethics, 

Special Counsel, SSS, Fed. Med/Conc. Service, FEC, FLRA.

Ferrette, Carolyn:

Carolyn.Ferrette@fiscal.treasury.gov

CFO: State, AID, DOT, DOE, DOJ; 

NON-CFO: SEC, EEOC, Office of Compliance, Presidio Trust, Fed. Mar. Comm., Funds Approp. To Pres, Architect 

of the Capital (Leg. Br.), Peace Corps, House/Senate (Leg. Br.), CBO (Leg. Br.), FERC, FTC, AFRH, Other 

Agencies.*

White, John:

John.White@fiscal.treasury.gov

CFO: Commerce, DOL, OPM, NRC; 

NON-CFO: PBGC, CFTC, CPSC, Neighborhood Reinvestment Corp., RRB, U.S. Court of Appeals for Veterans 

Claims.

Armstead, Mary:

Mary.Armstead@fiscal.treasury.gov

CFO: NSF, GSA, DoD;

NON-CFO: Postal Svc.

Jacobs, Steve:

Steve.Jacobs@fiscal.treasury.gov

CFO: SSA 

NON-CFO: GPO (Leg. Br. ), MSPB, TVA, CNCS; 

Kon, Scott:

Scott.kon@fiscal.treasury.gov CFO: VA
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Questions