U.S. Government 

Receivables and Debt Collection 

Activities of Federal Agencies 

Department of the Treasury 

May 2015

FISCAL YEAR 2014

REPORT TO THE CONGRESS
a message from the fiscal assistant secretary

department of the treasury

washington, dc

office of the fiscal assistant secretary

I am pleased to present the Fiscal Year 2014 Report to the Congress on United States Government Receivables 

and Debt Collection Activities of Federal Agencies. This annual report provides important information to the 

American public on the status and collection of the Federal government’s non-tax receivables and delinquent debt. 

At the end of Fiscal Year (FY) 2014, outstanding non-tax receivables (current and delinquent) owed to the United 

States was $1.2 trillion.1

 These receivables include loans to students, small business owners, homeowners, farmers, 

and veterans. They also represent administrative non-tax receivables, including fines and penalties, overpayments, 

and fees. 

Most citizens pay their debt on time. However, at the end of FY 2014, delinquent non-tax debt owed to the Federal 

government totaled $139.3 billion. The timely and efficient collection of delinquent debts helps fund government 

operations, maintain key programs, and reduce the Federal deficit. Thus, it is very important to continue to find 

ways to cost-effectively collect the delinquent debt owed to the government, while, at the same time, providing 

debtors with due process and the opportunity to repay debt in accordance with their financial ability to pay. 

Government agencies face many challenges collecting and resolving delinquent debts. Despite these challenges, in 

FY 2014, the Department of the Treasury, Bureau of the Fiscal Service, collected $6.9 billion owed to Federal and 

State agencies at a relatively small cost to the Federal government — $53.16 are collected for every $1 spent. Fiscal 

Service continues to collaborate with agencies to maximize collections and resolve those debts for which collection 

is not possible because of a debtor’s circumstances.

Information about the Federal government’s management of receivables and delinquent debt is available at 

www.Transparency.Treasury.gov. This website provides the public with easy-to-understand data about the Federal 

government’s finances.

David A. Lebryk
CONTENTS

A Message from the Fiscal Assistant Secretary

I. INTRODUCTION..........................................................................................................................................1

II. NON-TAX RECEIVABLES OWED TO THE UNITED STATES ..............................................................2

A. Total Non-Tax Receivables ..........................................................................................................................2

1. by Creditor Agency ..................................................................................................................................4

2. by Receivable Type ...................................................................................................................................5

B. Interest, Penalties, and Administrative Costs ...............................................................................................5

III. DELINQUENT NON-TAX DEBT OWED TO THE UNITED STATES .................................................6

A. Total Delinquent Federal Non-Tax Debt ......................................................................................................6

1. by Age .....................................................................................................................................................7

2. by Creditor Agency ..................................................................................................................................8

3. by Debt Type ...........................................................................................................................................9

IV. DELINQUENT FEDERAL NON-TAX DEBT COLLECTION ACTIVITIES ....................................... 10

A. Total Delinquent Non-Tax Debt Collection................................................................................................ 10

1. by Creditor Agency ................................................................................................................................ 10

2. by Collection Tool ................................................................................................................................. 11

a. Administrative Wage Garnishment ................................................................................................... 11

b. Private Collection Agencies ............................................................................................................... 11

V. CENTRALIZED GOVERNMENT-WIDE DEBT COLLECTION PROGRAMS ...................................12

A. Treasury’s Debt Collection Programs .........................................................................................................12

1. Treasury’s Cross-Servicing Program Collections ....................................................................................12

2. Treasury Offset Program Collections .....................................................................................................12

B. Enforced Non-Tax Debt Collection by the Department of Justice ................................................................ 13

C. Department of Health and Human Services Program Support Center......................................................... 14

VI. WRITE-OFFS OF DELINQUENT NON-TAX DEBT ............................................................................. 15

APPENDICES .................................................................................................................................................. 16

Appendix I: Total Federal Non-Tax Receivables and Delinquent Federal Non-Tax Debt by Creditor Agency .... 16

Appendix II: Total FY 2014 Collection of Delinquent Federal Non-Tax Debt by Creditor Agency ................... 17

Appendix III: Total FY 2014 Write-Offs by Creditor Agency .......................................................................... 18

Appendix IV: TOP Collections Including Debts Owed to the Internal Revenue Service and State Agencies ..... 19

Appendix V: Payments Exempted from Centralized Administrative Offset by the Secretary of the Treasury ..... 21

Appendix VI: Sources of Data ........................................................................................................................ 22

ENDNOTES .................................................................................................................................................... 23

FISCAL YEAR 2014 REPORT TO THE CONGRESS:

U.S. GOVERNMENT RECEIVABLES AND 

DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES
1 FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

I. Introduction

The Secretary of the Treasury (Secretary) reports to Congress annually on the Federal government’s non-tax receivables, 

delinquent debt owed, and debt collection activities. As required by Federal law (31 U.S.C. § 3719), this report includes 

information that Federal creditor agencies provide to the Secretary on the status of their accounts receivable and 

delinquent debt, as reported on the Treasury Report on Receivables and Debt Collection Activities (TROR). 

In furtherance of the policies promulgated by Congress and the President, Federal creditor agencies make loans to 

borrowers, guarantee loans made by private lending institutions, and impose fines and penalties. These activities result 

in the creation of accounts receivable as assets of the government. In addition, Federal creditor agencies award grants, 

make payments, and provide other services, which, in certain circumstances, can also result in the creation of accounts 

receivable.

By the end of FY 2014, the government’s outstanding non-tax receivables totaled $1.2 trillion, an increase of $120.8 

billion (11 percent) from FY 2013. A receivable is current when the obligation is not yet due or is being repaid as 

agreed. For example, in the case of a government loan, a total receivable of $100,000 is an outstanding receivable even 

though it is being repaid in accordance with a loan agreement that requires monthly payments. When the government’s 

receivables are not paid by the applicable due date they generally become delinquent debt. In FY 2014, delinquent 

non-tax debt owed to the United States totaled $139.3 billion, a decrease of $73.2 billion (34 percent) from FY 2013. 

Each Federal creditor agency is required to make every reasonable effort to collect its receivables and delinquent debt, 

using collection tools described in this report. The Treasury and the Department of Justice (DOJ) share responsibility 

for setting government-wide policy on delinquent non-tax debt collection, and each plays a major role in the centralized 

collection of delinquent non-tax debt. In FY 2014, Federal creditor agencies collected nearly $30.0 billion of delinquent 

non-tax debt, a decrease of $1.3 billion (4 percent) from FY 2013. 

This report provides summary data on the value of receivables owed to the Federal government, the portion of those 

receivables that are delinquent, and efforts to collect or write-off delinquent debt. The report provides comparative 

information from previous fiscal years to FY 2014, and focuses on specific aspects of government-wide non-tax 

receivables and debt collection activities

Note: Delinquencies and collections result from various events and conditions that can occur over multiple reporting 

periods. Therefore, use caution when comparing annual totals and year-over-year changes of receivables, delinquencies, 

and collections. Depending on the structure of repayment terms, for example, the date that a receivable is due may be in 

the same fiscal year that it is recorded or it may be in a future fiscal year. Similarly, collections during FY 2014 may be 

associated with non-tax debt that became delinquent either in FY 2014 or in a prior year, and are most often associated 

with receivables that were recorded in a prior fiscal year.
2 FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

II. Non-Tax Receivables Owed to the United States

A. Total Non-Tax Receivables

Federal non-tax receivables are amounts owed to the Federal government by a person (including individuals, 

organizations, and other entities). Receivables are categorized as being either current or delinquent. Delinquent 

receivables are also referred to as delinquent debt.

At the end of FY 2014, total Federal non-tax receivables (current and delinquent) owed to the United States totaled $1.2 

trillion, an increase of $120.8 billion (11 percent) from FY 2013. The total outstanding receivable balance at the end of a 

fiscal year is the net of new receivables recorded during that fiscal year, plus receivables owed from prior years (that have 

not been collected or written off) less collections, adjustments, and amounts written off. 

New Federal non-tax receivables recorded during FY 2014 totaled $371.3 billion, a decrease of $19.7 billion (5 percent) 

from FY 2013. Collection during FY 2014 on Federal non-tax receivables was $279.1 billion, an increase of $5.7 billion 

(2 percent) from FY 2013. 

source: treasury report on receivables and debt collection activities — fourth quarter fy 2010 - 2014

2010 2011 2012 2013 2014

$ 300

$ 400

$ 500

$ 600

$ 700

$ 800

$ 900

$ 1,000

$ 1,100

$1,200

$625.8

$777.8

$931.1

$1,049.3

$1,170.1

Outstanding Federal Non-Tax Receivables as of September 30: FY 2010-2014

(Dollars in Billions)

Fiscal Year

Dollars in Billions

figure 1
3 FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

source: treasury report on receivables and debt collection activities — fourth quarter fy 2010 - 2014

source: treasury report on receivables and debt collection activities — fourth quarter fy 2010 - 2014 

2010 2011 2012 2013 2014

$ 310

$ 320

$ 330

$ 340

$ 350

$ 360

$ 370

$ 380

$ 390

$ 400

$354.2

$379.4

$369.4

$391.0

$371.3

New Federal Non-Tax Receivables, by Fiscal Year Recorded: FY 2010-2014

(Dollars in Billions)

Fiscal Year

Dollars in Billions

2010 2011 2012 2013 2014

$ 0

$ 50

$ 100

$ 150

$ 200

$ 250

$ 300

$ 350

$ 400

$ 450

$222.9

$245.3 $239.9

$273.4 $279.1

Total Collection On Federal Non-Tax Receivables: FY 2010-2014

(Dollars in Billions)

Fiscal Year

Dollars in Billions

figure 3

figure 2
4 FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

1. By Creditor Agency

Receivables owed to the Department of Education (Education)2 and the Department of Agriculture (USDA) at the end 

of FY 2014 accounted for $988.3 billion (84 percent) of the government’s total outstanding receivables.

At the end of FY 2014 Education, the Department of Health and Human Services (HHS), USDA, the Department of 

Housing and Urban Development (HUD), and the Department of Defense (DoD) combined collected $186.2 billion 

(67 percent) in Federal non-tax receivables.

source: treasury report on receivables and debt collection activities — fourth quarter fy 2013 - 2014

source: treasury report on receivables and debt collection activities — fourth quarter fy 2013 - 2014

figure 4

figure 5

FY 2014

(Billions)

Agency

Department of Education

Department of Agriculture

Department Housing and 

Urban Development

Export-Import Bank

Department of Energy

FY 2013 to FY 2014 Percentage Change in Outstanding Federal 

Non-Tax Receivables: 3

 FY 2013 Top Five Creditor Agencies 

(Dollars in Billions)

% Change from 

FY 2013 to FY 2014

$874.3 15.0%

$114.0 - 0.4%

$23.7 30.9%

$22.9 16.2%

$19.2 3.8%

All Others

Total Government

$116.0 -2.0%

$1,170.1

FY 2013

(Billions)

760.1

$114.5

$18.1

$19.7

$18.5

$118.4

$1,049.3 11.5%

FY 2014

(Billions)

Agency

Department of Education

Department of Health and 

Human Services

Department of Housing and 

Urban Development

Department of Agriculture

Department of Defense

FY 2013 to FY 2014 Percentage Change in Collection of Federal Non-Tax 

Receivables: FY 2014 Top Five Creditor Agencies

(Dollars in Billions)

% Change from 

FY 2013 to FY 2014

$71.7 21.3%

$55.6 4.5%

$22.3 - 25.9%

$20.3 10.9%

$16.3 6.5%

All Others

Total Government

$92.9 -4.6%

$279.1

FY 2013

(Billions)

$59.1

$53.2

$30.1

$18.3

$15.3

$97.4

$273.4 2.1%
5 FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

2. By Receivable Type

Of the $1.2 trillion in Federal non-tax receivables outstanding (both current and delinquent) at the end of FY 2014, 

Federal loan receivables (direct loans and defaulted guaranteed loans) represented $1.1 trillion (93 percent) of total 

outstanding receivables. Direct loans and defaulted guaranteed loans increased by $124.0 billion (13 percent) from 

FY 2013 to FY 2014. Administrative receivables (all non-loan receivables4

) represented $76.8 billion (7 percent) of the 

total outstanding receivables by the end of FY 2014, a decrease of $3.2 billion (4 percent) from FY 2013.

B. Interest, Penalties, and Administrative Costs

Generally, Federal creditor agencies assess interest on outstanding loan receivables. Federal creditor agencies are also 

generally required to assess interest, penalties, and administrative costs when receivables become delinquent. Of the $1.2 

trillion in outstanding current and delinquent receivables at the end of FY 2014, $62.3 billion (5 percent) represented 

unpaid interest, penalties, and administrative costs. 

2010 2011 2012 2013 2014 $ 0

$ 100

$ 200

$ 300

$ 400

$ 500

$ 600

$ 700

$ 800

$ 900

$ 1,000

$ 1,100

Outstanding Federal Non-Tax Receivables as of September 30, By Type : FY 2010 - 2014

(Dollars in Billions)

Fiscal Year

Dollars in Billions

Loans (Direct and Guaranteed) Administrative (Non-Loan)

$844.5

$693.7

$545.9

$79.8 $84.1 $86.6 $76.8

$1,093.3

$80.0

$969.3

source: treasury report on receivables and debt collection activities — fourth quarter fy 2010-2014

figure 6
6 FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

A. Total Delinquent Federal Non-Tax Debt

A non-tax debt is considered delinquent if it has not been paid by the date specified in an agency’s initial written 

demand for payment or applicable agreement. A non-tax debt may become delinquent during the same fiscal year that it 

was recorded as a receivable or during a subsequent fiscal year. 

At the end of FY 2014, outstanding delinquent non-tax debt owed to the United States totaled $139.3 billion, a 

decrease of $73.2 billion (34 percent) from FY 2013. The decrease was primarily driven by Education’s revision to 

its methodology for calculating the amount of delinquent debt reported on the Treasury Report on Receivables (see 

endnote 5 for more information).5

 The total outstanding delinquent debt balance at the end of a fiscal year is the net of 

debt that remained delinquent from previous fiscal years and debt that became delinquent during that fiscal year less 

collections, adjustments, and amounts written off.

III. Delinquent Federal Non-Tax Debt Owed to the United States

2010 2011 2012 2013 2014 $ 0

$ 25

$ 50

$ 75

$ 100

$ 125

$ 150

$ 175

$ 200

$ 225

$ 250

Delinquent Federal Non-Tax Debt as of September 30: 6 FY 2010-2014

(Dollars in Billions)

Fiscal Year

Dollars in Billions

Outstanding Debt < 365 Days Delinquent Total Outstanding Debt

$96.7

$69.5 $48.2

$212.5

$162.7

$131.0

$103.6 $103.1

$139.3

$23.5

source: treasury report on receivables and debt collection activities — fourth quarter fy 2010-2014

figure 7
7 FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Of the total $139.3 billion of outstanding delinquent debt at the end of FY 2014, $76.3 billion (55 percent) of 

outstanding delinquent Federal non-tax debt was more than two years delinquent and $63.0 billion (45 percent) was less 

than two years delinquent.

1. By Age

0% 10% 20% 30% 40% 50% 60% 70% 80% 90%

1-180

Days

181 Days - 

2 Years

2-6 Years

6-10 Years

> 10 Years

Percentages of Federal Non-Tax Delinquencies, By Age: FY 2014

(Percentage of Total)

Percent

Age

9%

37%

34%

11%

9%

Delinquency Age FY 2010

1-180 Days

181 Days - 2 Years

2-6 Years

6-10 Years

> 10 Years

Total Federal Non-Tax Delinquencies, By Age : FY 2010 - 2014

(Dollars in Billions)

$34.3

$29.7

$22.9

$5.4

$11.3

Total $103.6

FY 2011

$49.7

$37.7

$26.5

$5.2

$11.9

$131.0

FY 2012

$72.2

$44.0

$26.4

$8.2

$11.9

$162.7

FY 2013

$81.1

$54.9

$51.0

$11.3

$14.2

$212.5

FY 2014

$15.4

$47.6

$51.3

$12.6

$12.4

$139.3

source: treasury report on receivables and debt collection activities — fourth quarter fy 2014

source: treasury report on receivables and debt collection activities — fourth quarter fy 2010 - 2014

figure 8

figure 9
8 FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

2. By Creditor Agency

At the close of FY 2014, $122.7 billion (88 percent) in delinquent debt was owed to five Federal creditor agencies: 

Education, Social Security Administration (SSA), Small Business Administration (SBA), USDA, and Securities & 

Exchange Commission (SEC).

0% 10% 20% 30% 40% 50% 60% 70% 80% 90%

USDA

SEC

All Others

SBA

SSA

Federal Non-Tax Delinquencies in FY 2014: Top Five Creditor Agencies

(Percentage of Total)

Percent

Agency

4%

4%

3%

3%

Education 74%

12%

source: treasury report on receivables and debt collection activities — fourth quarter fy 2014

source: treasury report on receivables and debt collection activities — fourth quarter fy 2013 - 2014

figure 10

figure 11

FY 2014

(Billions)

Agency

Department of Education

Social Security Administration

Small Business Administration

Department of Agriculture

Securities & Exchange 

Commission

FY 2013 to FY 2014 Percentage Change in Federal 

Non-Tax Delinquencies: FY 2014 Top Five Creditor Agencies 

(Dollars in Billions)

% Change from 

FY 2013 to FY 2014

$102.6 - 39.9%

$6.3 8.6%

$5.3 - 10.2%

$5.0 0.0%

$3.5 - 7.9%

All Others

Total Government

$16.6 - 21.7%

$139.3

FY 2013

(Billions)

$170.8

$5.8

$5.9

$5.0

$3.8

$21.2

$212.5 - 34.4%
9 FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

3. By Debt Type

Federal loan program delinquencies (direct and guaranteed) comprised $115.9 billion (83 percent) of total delinquencies 

at the end of FY 2014, a decrease of $69.5 billion (37 percent) from FY 2013. Administrative delinquencies for FY 2014 

totaled $23.4 billion, a decrease of $3.7 billion (14 percent) from FY 2013.

2010 2011 2012 2013 2014 $ 0

$ 25

$ 50

$ 75

$ 100

$ 125

$ 150

$ 175

$ 200

$ 225

$ 250

Delinquent Federal Non-Tax Debt, By Type : FY 2010 - 2014

(Dollars in Billions)

Fiscal Year

Dollars in Billions

Loans (Direct and Guaranteed) Administrative (Non-Loan)

$134.5

$107.3

$85.9

$17.7 $23.7 $28.2 $23.4

$115.9

$27.1

$185.4

source: treasury report on receivables and debt collection activities — fourth quarter fy 2010-2014

figure 12
10 FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

IV. Delinquent Federal Non-Tax Debt Collection Activities

A. Total Delinquent Federal Non-Tax Debt Collection

In FY 2014, Federal creditor agencies collected $29.9 billion in delinquent non-tax debt, a decrease of $1.3 billion 

(4 percent) from FY 2013.

1. By Creditor Agency

More than $23.0 billion (78 percent) of the delinquent non-tax debt collected in FY 2014 was owed to five Federal 

creditor agencies: Education (41 percent), HUD (15 percent), HHS (9 percent), DoD (9 percent), and USDA (4 percent).

source: treasury report on receivables and debt collection activities — fourth quarter fy 2010-2014

source: treasury report on receivables and debt collection activities — fourth quarter fy 2013-2014

2010 2011 2012 2013 2014

$ 0

$ 5

$ 10

$ 15

$ 20

$ 25

$ 30

$ 35

$ 40

$ 45

$27.6

$18.3

$26.7

$31.2

$29.9

Collection on Delinquent Federal Non-Tax Debt: FY 2010 - 2014

(Dollars in Billions)

Fiscal Year

Dollars in Billions

FY 2014

(Billions)

Agency

Department of Education

Department of Housing and 

Urban Development

Department of Health and 

Human Services

Department of Defense

Department of Agriculture

FY 2013 to FY 2014 Percentage Change in Collection of Federal 

Non-Tax Delinquencies: FY 2014 Top Five Creditor Agencies 

(Dollars in Billions)

% Change from 

FY 2013 to FY 2014

$12.4 3.3%

$4.5 - 22.4%

$2.8 - 15.1%

$2.6 23.8%

$1.3 8.3%

All Others

Total Government

$6.3 - 7.3%

$31.2

FY 2013

(Billions)

$12.0

$5.8

$3.3

$2.1

$1.2

$6.8

$26.7 - 4.2%

figure 13

figure 14
11 FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

2. By Collection Tool

Federal creditor agencies utilize a combination of debt collection tools. Among these collection tools are administrative 

wage garnishment (AWG), use of private collection agencies (PCAs), offset of Federal and State payments through 

the Treasury Offset Program (TOP), use of the Bureau of the Fiscal Service’s Cross-Servicing Program, and litigation. 

Before using collection tools, Federal creditor agencies must first provide debtors with appropriate due process. This 

includes providing notice and an opportunity to enter into a repayment agreement based on the debtor’s financial 

circumstances, dispute the debt, or object to the intended collection action.

a. Administrative Wage Garnishment (AWG)

Federal law authorizes Federal creditor agencies to garnish a delinquent debtor’s wages without obtaining a court 

order. AWG is a debt collection process that allows a Federal agency to order a non-Federal employer to withhold up 

to 15 percent of an employee’s disposable income to pay a non-tax delinquent debt owed to the agency. AWG serves 

as an effective tool in collecting delinquent non-tax debt from those debtors who are unwilling to voluntarily pay their 

obligations. In FY 2014, Federal creditor agencies collected nearly $472.0 million through the use of AWG, an increase 

of $217.9 million (86 percent) from FY 2013. 

b. Private Collection Agencies (PCAs)

PCAs assist Federal creditor agencies in many ways, including locating debtors, establishing repayment agreements, 

and resolving debt administratively when a debtor is deceased, unable to pay, bankrupt, or out of business. In FY 2014, 

PCAs assisted Federal creditor agencies by collecting $157.6 million, a decrease of approximately $230.0 million (59 

percent) from FY 2013 to FY 2014.

figure 15

Collection Tool FY 2010

AWG

PCAs

Total

Collection by Tool : AWG and PCAs: FY 2010-2014 

(Dollars in Millions)

$272.7

$6,214.3

$6,487.0

FY 2011

$296.0

$740.3

$1,036.3

FY 2012

$796.5

$6,093.7

$6,890.2

FY 2013

$254.1

$387.5

$641.6

FY 2014

$472.0

$157.6

$629.6

source: treasury report on receivables and debt collection activities — fourth quarter fy 2010-2014
12 FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

V. Centralized Government-Wide Debt Collection Programs

A. Treasury’s Debt Collection Programs

Generally, Federal creditor agencies are required to refer delinquent Federal non-tax debt to Treasury for collection 

through its delinquent debt collection programs, known as the Cross-Servicing Program and TOP. The law requires 

Federal agencies to refer non-tax debts to TOP when the debts are 120 days delinquent7

 and to the Cross-Servicing 

Program when the debts are 180 days delinquent. To be compliant with the TOP referral requirement, agencies that 

rely on the Cross-Servicing Program to refer debts to TOP must refer those debts when they are 120 days delinquent.

1. Treasury’s Cross-Servicing Program Collections

In FY 2014, the Bureau of the Fiscal Service collected $415.9 million of delinquent Federal non-tax debt through its 

Cross-Servicing Program, which includes debt collected through TOP, an increase of $111.6 million (37 percent) from 

FY 20138

. For non-tax debt submitted to the Cross-Servicing Program, the Bureau of the Fiscal Service services the 

delinquent debts on behalf of Federal creditor agencies by contacting debtors through demand letters and telephone 

calls, negotiating payment agreements, submitting delinquent debt to TOP, referring delinquent debt to PCAs, referring 

delinquent debt to DOJ for litigation, reporting debt to credit bureaus, and initiating administrative wage garnishments.

2. Treasury Offset Program Collections

For non-tax debt submitted to TOP, Treasury intercepts eligible Federal and State payments and applies them to a 

payee’s delinquent non-tax debt. TOP-eligible payments include Federal tax refunds and Federal non-tax payments, 

for example, Social Security, civil service and military retirement, salary, vendor, and other Federal payments, as well 

as State tax refunds and other payments made by several States participating in TOP.9

 For more information about 

the TOP program, see Appendix IV. Appendix V lists the types of payments for which exemptions from offset were 

approved by Treasury in FY 2010 - FY 2014, and where to find the complete list of exempt payments.

In FY 2014, Treasury collected $6.7 billion through TOP for Federal and State agencies. Of the $6.7 billion collected, 

$3.2 billion was for delinquent Federal non-tax debt, $579.9 million was for delinquent Federal tax debt, and 

$2.9 billion was for debt owed to State agencies, including delinquent child support obligations. Figure 16 shows a 

breakdown of TOP offsets by payment type for the collection of Federal non-tax debt. See Appendix IV for additional 

information about all TOP collections for Federal and State agencies.

figure 16

Payment Type FY 2010

Federal Tax 

Refund Payments

Total

TOP Collection of Federal Non-Tax Debt by Payment Type: 10 FY 2010-2014

(Dollars in Millions)

$1,854.3

$2,153.6

FY 2011

$2,180.5

$2,570.9

FY 2012

$2,019.0

$2,418.1

FY 2013

$2,702.9

$3,330.2

FY 2014

$2,670.0

State Payments $12.5 $11.8 $18.8 $30.8 $36.6

Federal Non-Tax 

Payments $286.8 $378.6 $380.3 $596.5 $508.4

$3,215.0

source: department of the treasury, bureau of the fiscal service
13 FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

B. Enforced Non-Tax Debt Collection by the Department of Justice

In FY 2014, DOJ collected a total of $13.7 billion on behalf of Federal creditor agencies, an increase of 

$8.2 billion (149 percent) from FY 2013. When a Federal creditor agency cannot collect a non-tax debt 

administratively, the agency may refer the debt to DOJ to pursue enforced collection11 through the judicial 

process. In FY 2014, Federal creditor agencies referred 9,805 cases valued at $44.3 billion to DOJ for 

enforced collection.

Fiscal Year

2010

2011

2012

2013

2014

Civil Debt Referrals to DOJ

Total Referrals (New)

11,531

16,487

Value of New Debt 

(Dollars in Billions)

$7.6

$6.1

7,109 $13.1

6,456 $9.1

9,805 $44.3

figure 17

source: department of justice, office of debt collection management

2010 2011 2012 2013 2014

$ 0

$ 2

$ 4

$ 6

$ 8

$ 10

$ 12

$ 14

$ 16

$ 18

$4.8 $4.9

$6.5

$13.7

$5.5

Civil Litigation Cash Collection: FY 2010-2014

(Dollars in Billions)

Fiscal Year

Dollars in Billions

figure 18

source: department of justice, office of debt collection management
14 FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

C. Department of Health and Human Services Program Support Center

HHS’s Program Support Center (PSC) is a Treasury-designated debt collection center that collects non-tax 

debt for Federal creditor bureaus within HHS and several Federal creditor agencies outside of HHS. In 

addition, the PSC serves as the HHS conduit for referrals to Treasury for both TOP and Cross-Servicing. 

In FY 2014, the PSC collected $351.0 million, a decrease of $131.0 million (27 percent) from FY 2013.

source: department of health and human services, program support center

2010 2011 2012 2013 2014

$ 0

$ 100

$ 200

$ 300

$ 400

$ 500

$ 600

$ 700

$ 800

$ 900

$351.0

$401.0 423.7 $427.0

$482.0

PSC Collection: FY 2010-2014

(Dollars in Millions)

Fiscal Year

Dollars in Millions

figure 19
15 FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

VI. Write-Offs Of Delinquent Federal Non-Tax Debt

Federal creditor agencies are generally required to “write off” non-tax debt that is two years delinquent12 (see Office 

of Management and Budget Circular A-129). By writing off delinquent Federal non-tax debt as uncollectible, Federal 

creditor agencies more accurately reflect the value of their receivables on the books of the United States. Certain writeoffs are categorized as “currently not collectible” (CNC), which means that collection efforts may continue until the 

agency determines it should terminate those efforts. 

Other write-offs are categorized as “closed out,” which means that a Federal creditor agency has terminated all debt 

collection action. Consequently, a Federal creditor agency may be required to report such write-offs to the Internal 

Revenue Service (IRS) as potential income to the debtor.

In FY 2014, Federal non-tax debt that was written off as “closed out” totaled $6.1 billion, an increase of $0.5 billion 

(9 percent) from FY 2013. The Federal creditor agencies with the largest write-off amounts in FY 2014 include 

Education ($2.3 billion), Treasury ($0.8 billion) and SSA ($0.8 billion).

source: treasury report on receivables and debt collection activities — fourth quarter fy 2010-2014

2010 2011 2012 2013 2014

$ 0

$ 1

$ 2

$ 3

$ 4

$ 5

$ 6

$ 7

$ 8

$ 9

$4.4

$5.7

$7.8

$5.6

$6.1

Annual Write-Os: FY 2010-2014

(Dollars in Billions)

Fiscal Year

Dollars in Billions

figure 20
16 FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix I: Total Federal Non-Tax Receivables and Delinquent Federal Non-Tax Debt by Creditor Agency

At the end of FY 2014, 96 percent of Federal receivables arose from programs administered by the 10 Federal creditor 

agencies listed below. 

figure 21

source: treasury report on receivables and debt collection activities — fourth quarter fy 2014

Agency Receivables Balance 

(as of September 30, 2014)

Delinquent Debt Balance

(as of September 30, 2014)

Department of Education $874,281.7 $102,645.1

Department of Agriculture $113,994.2 $4,972.4

$23,714.8 $1,628.9

Export-Import Bank $22,916.2

Department of the Treasury $18,342.7

$1,385.0

$219.4

Department of Energy $19,188.3 $610.8

Social Security Administration $18,252.0 $6,356.6

Small Business Administration $14,483.3 $5,277.5

$15,706.6 $1,428.2

Department of Transportation $8,658.7 $64.6

Top 10 Total $1,129,538.5 $124,588.5

All Others $40,570.9 $14,736.9

Government Total $1,170,109.4 $139,325.4

Total Federal Non-Tax Receviables and Delinquent 

Federal Non-Tax Debt: Top Ten Creditor Agencies

(Dollars in Millions)

Department of Health and 

Human Services

Department of Housing and 

Urban Development
17 FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix II: Total FY 2014 Collection of Delinquent Federal Non-Tax Debt by Creditor Agency

At the end of FY 2014, 93 percent of Federal collection of delinquent Federal non-tax debt was associated with debt 

administered by the 10 Federal creditor agencies listed below. The remaining 7 percent of collections arose from all 

other agencies.

Agency FY 2014 Collections

Department of Education

Department of Housing and Urban Development

Department of Health and Human Services

Department of Defense

Department of Agriculture

Total Collection of Delinquent Federal Non-Tax Debt: Top Ten Creditor Agencies

(Dollars in Millions)

$12,413.2

$4,540.0

$2,828.3

$2,636.6

$1,318.6

Department of Veterans Aairs $1,139.4

General Servics Administration $803.1

Commodity Futures Trading Commission $769.1

Environmental Protection Agency $708.5

Department of Homeland Security

Government Total $29,881.7

$615.3

Top 10 Total $27,772.1

All Other $2,109.6

figure 22

source: treasury report on receivables and debt collection activities — fourth quarter fy 2014
18 FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix III: Total FY 2014 Write-Offs by Creditor Agency

In FY 2014, 95 percent of Federal debt write-offs that were “closed out” arose from programs administered by the 10 

Federal creditor agencies listed below. The remaining 5 percent of Federal debt write-offs arose from all other agencies.

Agency FY 2014 Write-Os

Department of Education

Department of the Treasury

Social Security Administration

Department of Transportation

Department of Agriculture

Total Federal Write-Os: Top Ten Creditor Agencies

(Dollars in Millions)

$2,311.7

$828.3

$775.2

$463.8

$414.2

Department of Homeland Security $312.5

Department of Veterans Aairs $287.3

Securities and Exchange Commission $249.0

Department of Health and Human Services $149.9

Commodities Futures Trading Commission

Government Total $6,139.7

$72.7

Top 10 Total $5,864.6

All Other $275.1

figure 23

source: treasury report on receivables and debt collection activities — fourth quarter fy 2014
19 FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix IV: TOP Collections Including Debts Owed to the Internal Revenue Service and 

State Agencies

TOP is the centralized process through which Federal and State disbursing agencies intercept, or “offset,” eligible 

Federal and State payments to satisfy delinquent debts owed to Federal and State agencies. Delinquent debts owed 

to Federal agencies include loans, overpayments, fines, penalties, and more. In addition, the Federal Payment Levy 

Program, processed through TOP, allows the IRS to continuously levy Federal payments due to delinquent Federal 

taxpayers.13 Delinquent debts owed to State agencies include child support and unemployment insurance obligations. 

During FY 2014, Treasury collected $6.7 billion through TOP for Federal and State14 agencies, of which $3.8 billion 

was for debts owed to Federal agencies and $2.9 billion for debts owed to State agencies. Highlights include:

• $1.9 billion was collected for delinquent child support obligations submitted to TOP by the HHS,

Office of Child Support Enforcement (OCSE), on behalf of States and territories.

• $546.5 million was collected for 40 States and the District of Columbia that participated in TOP’s State

Income Tax Program, whereby, Federal tax refunds are offset to collect delinquent State income tax

obligations.

• $52.4 million was collected for the eight States and the District of Columbia that participated in TOP’s

State Reciprocal Program, whereby eligible Federal payments are intercepted to collect debt owed to

States, and States intercept State payments to collect delinquent Federal non-tax debt.

• $370.7 million in Federal tax refunds were intercepted to collect unemployment compensation debt owed

to 41 States and the District of Columbia.

• TOP collected $579.9 million of unpaid Federal taxes through the Federal Payment Levy Program.

Type of Payment 

Oset / Levy

Type of

Debt FY 2010 FY 2011 FY 2012 FY 2013 FY 2014

Tax Refund Oset

Total

Federal 

Non-tax Debt

Federal 

Non-tax Debt

Federal 

Non-tax Debt

$1,854.3 $2,180.5 $2,019.0 $2,702.9

Administrative Oset15

State Payments

$286.8 $378.6 $380.3 $596.5

$12.5 $11.8 $18.8 $30.8

$2,772.0 $3,185.2 $3,019.7 $3,931.8

$2,670.0

$508.4

$36.6

Federal 

Tax Debt

Tax Levy

(Federal Payments) $618.4 $614.3 $601.6 $601.6 $579.9

$3,794.9

TOP Collection - Federal Debt: FY 2009 - 2013 

(Dollars in Millions)

figure 24

source: department of the treasury, bureau of the fiscal service
20 FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

‡ TOP Unemployment Insurance Compensation program implemented in FY 2011

*Offsets of Federal non-tax payments to collect state unemployment insurance compensation debts through the State

Reciprocal Program totaled $8,000 in FY 2014.

figure 25

source: department of the treasury, bureau of the fiscal service

Type of 

Payment Oset 

Type of

Debt FY 2010 FY 2011 FY 2012 FY 2013 FY 2014

Total

Tax Refund Oset $2,089.4 $2,302.4 $2,246.7 $1,941.4

Tax Refund Oset

Tax Refund Oset

Administrative Oset

Administrative Oset

Administrative Oset

Child Support

State Income 

Tax Debt

State Unemployment 

Compensation Debt ‡

Other State Debt

(Reciprocal Program)

State Unemployment 

Compensation Debt

(Reciprocal Program)

$434.5 $475.5 $561.8 $605.3

N/A $25.9 $132.9 $326.2

$2,557.2 $2,850.4 $3,003.3 $2,919.3

$1,901.3

$546.5

$370.7

$8.8 $7.4 $9.2 $16.0 $16.7

Child Support Administrative Oset $17.3 $10.4 $8.1 $8.6 $8.7

$7.2 $28.8 $44.6 $21.8 $35.7

N/A N/A N/A N/A *

$2,879.6

TOP Collection - State Debt: FY 2010 - 2014 

(Dollars in Millions)

State Income Tax Debt 

(Reciprocal Program)
21 FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

figure 26

source: department of the treasury, bureau of the fiscal service

Payment Agency

Department of Health 

and Human Services

Coverage Gap rebate payments for eligible Medicare Part D enrollees 

(temporary); agency request approved on May 20, 2010

Department of the Interior Payments made under Bureau of Indian Aairs Welfare Assistance Program; 

agency request approved on April 3, 2013

Payments made by the Oce of Special Trustee for American Indians to 

individual Indians from the Individual Indian Money accounts; agency 

request approved on September 12, 2014

Department of Transportation Federal Highway Administration and other Federal agencies authorized to 

make payments under the Uniform Relocation Assistance and Real Property 

Acquisition Policies Act of 1970 (Uniform Act) for displaced individuals and 

businesses; agency request approved on September 3, 2010

Type of Payment

FY 2010 - 2014 Payments Exempt by Action of the Secretary of the Treasury

Appendix V: Payments Exempted from Centralized Administrative Offset by the Secretary 

of the Treasury

As authorized by Federal law, 31 U.S.C. § 3716(c)(3)(B), the Secretary of the Treasury, at the request of a paying agency, 

may exempt certain classes of Federal payments from the requirement that they be offset for the purpose of collecting 

non-tax debt owed to the United States. The most recent TOP payment exemptions in FY 2010, FY 2013, and FY 2014 

were approved at the request of HHS, Interior, and Transportation. No payment exemptions were approved in 

FY 2008, 2009, 2011, and 2012. A complete list of payment classes exempt from offset through TOP is available on 

Treasury’s website.
22 FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix VI: Sources of Data

Data in this report were obtained from the following sources and reported as of September 30, 2014:

Sources

Treasury Report on Receivables and Debt Collection Activities — Fourth Quarter 2014, as reported by Federal 

creditor agencies to the Department of the Treasury

Department of the Treasury, Bureau of the Fiscal Service

Department of Health and Human Services, Program Support Center

Department of Justice, Office of Debt Collection Management
FY 2014 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Endnotes

1 All reported figures in this report have been rounded to the tenth decimal point.

2 More information on Education’s Student Aid programs can be found in the Annual Report to Federal Aid.

3 All year-over-year changes are calculated based on the exact value in whole dollars and may differ from the change 

calculated based on the rounded values expressed in millions or billions of dollars.

4 Non-loan receivables include fines, penalties, and overpayments.

5 At the beginning of FY 2014, Education revised its methodology for calculating the amount of delinquent debt 

reported on the Treasury Report on Receivables by including only the value of past-due payments. Prior to FY 2014, 

Education reported the entire outstanding balance of the delinquent loan. 

6 The calculation of the amount that became delinquent during FY 2014 is based on debt that was between 1 and 365 

days delinquent as of September 30, 2014.

7 The Digital Accountability and Transparency Act (P.L. 113-101) changed the requirement that agencies refer their 

debts to Treasury for collection through TOP from 180 days to 120 days on May 9, 2014.

8 In the FY 2013 Annual Report Cross-Servicing collections were reported as $306.2 million. As a result of a 

methodology change that number has been revised to $304.3 million.

9 Generally, one-time payments (tax refunds and vendor payments) may be offset up to 100% of the payment amount. 

For recurring payments (Social Security, retirement, and salary), the offset amount is statutorily limited to a percentage 

of the payment. 

10 A change in methodology to standardize the formula for TOP collection of delinquent Federal non-tax debt may have 

resulted in some TOP collection figures varying from previous years’ versions of this report.

11 An “enforced” collection occurs when DOJ uses a legal process to force the involuntary payment of a debt by a debtor. 

Examples of enforced collection processes include a court-ordered wage garnishment sent to the debtor’s employer or a 

bank garnishment filed with the debtor’s bank. 

12 “Write-off” of a delinquent debt is an accounting action. Collection of the delinquent Federal non-tax debt, however, 

may still be pursued by the Federal creditor agency.

13 A “levy” is legally distinct from “offset.” While offset involves the netting out of mutual obligations between two 

parties, a levy is a legal seizure of property, usually in the hands of a third party, to satisfy a tax debt.

14 For more detail on Treasury’s collection on behalf of the states, see Treasury’s Annual Report to the States. 

15 “Administrative offset” refers to the offset of Federal non-tax payments to collect delinquent Federal non-tax debts.

23