U.S. Government 

Non-Tax Receivables

and Debt Collection

Activities of Federal Agencies 

Department of the Treasury 

November 2022

FISCAL YEAR 2021 

REPORT TO 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 2021 Report to Congress on United States Government Non-Tax 

Receivables and Debt Collection Activities of Federal Agencies. This annual report provides important 

information to Congress and the American public on the status and collection of the federal government’s 

non-tax receivables (current and delinquent).

At the end of fiscal year (FY) 2021, the outstanding amount of non-tax receivables owed to the United 

States was $2.1 trillion. These receivables included loans to students, small business owners, homeowners, 

farmers, and veterans. They also included administrative non-tax receivables, including fines and penalties, 

overpayments, and fees.

Federal agencies normally face many challenges collecting and resolving debts, but FY 2021 was especially 

challenging due to the COVID-19 pandemic. New lending programs significantly increased the government’s 

outstanding receivables, and many federal and state agencies took the unprecedented step of implementing 

wide-spread and long-term suspensions of collection activity.

Most citizens pay their debts on time. However, at the end of FY 2021, delinquent non-tax debt owed to 

the federal government totaled $197.7 billion. The collection of delinquent debts helps fund government 

operations, maintain key programs, and reduce the federal deficit. Therefore, it is very important to 

continually 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.

In FY 2021, federal creditor agencies collected $11.5 billion of delinquent non-tax debt. Of this amount, 

Bureau of the Fiscal Service (Fiscal Service) collected $3.8 billion in non-tax debts on behalf of federal 

agencies. Fiscal Service continues to collaborate with federal and state agencies to collect debts when 

appropriate, or to resolve debts for which collection is not appropriate because of a debtor’s circumstances.

David A. Lebryk
CONTENTS

A Message from the Fiscal Assistant Secretary 

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

 

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

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

B. By Creditor Agency .....................................................................................................................................................4

C. By Receivable Type .....................................................................................................................................................5

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

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

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

B. By Age ...........................................................................................................................................................................7

C. By Creditor Agency .....................................................................................................................................................8

D. By Debt Type ................................................................................................................................................................9

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

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

B. By Creditor Agency ...................................................................................................................................................10

 1. Administrative Wage Garnishment .....................................................................................................................11

 2. Private Collection Agencies ..................................................................................................................................11

C. Centralized Government-Wide Debt Collection Programs ..................................................................................12

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

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

 3. Enforced Collection by the Department of Justice ............................................................................................13

 4. Department of Health and Human Services’ Program Support Center .........................................................14

V. WRITE-OFFS OF DELINQUENT FEDERAL NON-TAX DEBT ...........................................................................15

 

APPENDICES

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

Appendix II: Total FY 2021 Collection of Delinquent Federal Non-Tax Debt by Creditor Agency ......................17

	 Appendix III: Total FY 2021 Write-Offs by Creditor Agency ..................................................................................18

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

Appendix V: Compliance with 120-Day Delinquent Debt Referral Requirement ...................................................21

	 Appendix VI: Payments Exempted from Centralized Administrative Offset by the Secretary of the Treasury 

Appendix VII: Sources of Data .....................................................................................................................................26

FISCAL YEAR 2020 REPORT TO CONGRESS:

U.S. GOVERNMENT NON-TAX RECEIVABLES AND 

DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES
1 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX 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 

and debt collection activities. As required by federal law, this report includes information that federal creditor agencies 

provide to the Secretary on the status of their accounts receivable through the Treasury Report on Receivables and Debt 

Collection Activities (TROR).1 Easy to understand and regularly updated information about the federal government’s 

management of receivables is available to the public on the Fiscal Data website. 

Based on policies from 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. These activities, in certain circumstances, also can result in the creation of accounts receivable.

At the end of FY 2021, the federal government’s outstanding non-tax receivables totaled $2.1 trillion, an increase of

$139.9 billion (7 percent) from FY 2020. A receivable is current when it is not yet due for payment or is being repaid as

agreed. When the government’s receivables are not paid by the due date, they generally become delinquent debt. At the

end of FY 2021, delinquent non-tax debt owed to the United States totaled $197.7 billion, a decrease of $9.9 billion

(5 percent) from FY 2020.

Each federal creditor agency is required to make every reasonable effort to collect its receivables. At the end of 

FY 2021, collections of federal non-tax receivables totaled $369.3 billion, an increase of $37.8 billion (11 percent).2 The 

Bureau of the Fiscal Service (Fiscal Service) and the Department of Justice (DOJ) share the responsibility for setting 

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

of delinquent non-tax debt. In FY 2021, federal creditor agencies collected $11.5 billion of delinquent non-tax debt, a 

decrease of $11.5 billion (50 percent) from FY 2020.

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 compara

information from previous fiscal years to FY 2021 and information on specific aspects of government-wide non-tax

receivables and debt collection activities.

1

This report is provided in accordance with 31 U.S.C. § 3719(b) (requiring the Secretary to report annually to Congress 

on the status of loans and accounts receivables managed by federal agencies during the previous year); and fulfils 

other reporting requirements under 31 U.S.C. § 3716(c)(3)(B) (requiring the Secretary to report annually to Congress 

regarding payments exempted from offset) and 31 U.S.C. § 3716(c)(6)(B) (requiring the Secretary to report to Congress 

on agency failure to refer debts for administrative offset). Although this report incorporates some information about 

federal tax and state debt collections, information on the management and collection of federal tax receivables and state 

debts is generally outside the scope of this report.

2

Collections on receivables includes loan consolidations from the Department of Education. A loan consolidation is the 

process of combining one or more eligible loans into a single new loan.
2 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

II. Federal Non-Tax Receivables Owed to the United States

A. Total Federal Non-Tax Receivables

Federal non-tax receivables are amounts owed to the federal government by a person (e.g., an individual, organization, 

or other entity). Receivables are categorized as being current or delinquent. Delinquent receivables are also referred to 

as delinquent debts.

At the end of FY 2021, total federal non-tax receivables owed to the United States totaled $2.1 trillion, an increase of 

$139.9 billion (7 percent) from FY 2020. The total outstanding receivable balance at the end of a fiscal year is the net 

of receivables that remained unpaid from prior fiscal years and new receivables recorded during that fiscal year, less 

collections, adjustments, and amounts written off.

New federal non-tax receivables recorded as of the end of FY 2021 totaled $528.4 billion, a decrease of $49.6 billion 

(9 percent) from FY 2020. Collection of federal non-tax receivables in FY 2021 was $369.3 billion, an increase of 

$37.8 billion (11 percent) from FY 2020.

Outstanding Federal Non-Tax Receivables: FY 2017-2021

(Dollars in Billions)

2017 2018 2019 2020 2021

$1,519.6 $1,616.3 $1,722.9

$1,968.8

$2,108.7

source: treasury report on receivables and debt collection activities and dod — fourth quarter 2017–2021

figure 1
3 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

source: treasury report on receivables and debt collection activities and dod — fourth quarter fy 2017–2021

source: treasury report on receivables and debt collection activities and dod — fourth quarter fy 2017–2021

Total Collection on Federal Non-Tax Receivables: FY 2017-2021

(Dollars in Billions)

2017 2018 2019 2020 2021

$337.4 $337.8 $339.7

$331.5

$369.3

figure 2

figure 3

New Federal Non-Tax Receivables: FY 2017-2021

(Dollars in Billions)

2017 2018 2019 2020 2021

$421.1

$395.1 $409.7

$578.0

$528.4
4 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

B. By Creditor Agency

At the end of FY 2021, receivables owed to the Department of Education (Education)3, Small Business Administration 

(SBA), and the Department of Agriculture (USDA) accounted for $1.9 trillion (89 percent) of the government’s total 

outstanding federal non-tax receivables. SBA’s 37 percent increase in receivables was due to lending by the Disaster 

Loan Program that assisted small businesses impacted by the COVID-19 pandemic. Health and Human Service’s (HHS) 

21 percent increase in receivables was due to growth in the COVID-19 related Accelerated and Advance Payment Program.

In FY 2021, HHS, Education, USDA, the Department of Housing and Urban Development (HUD), and SBA collected 

a combined $251.8 billion (68 percent) in federal non-tax receivables. HHS’s 92 percent increase in total collections is 

primarily due to collections from the COVID-19 related Accelerated and Advance Payment Program. Education’s 47% 

decrease in collections was due to the emergency relief measures, including those authorized by the CARES Act, that 

suspended certain required loan payments and halted collections on certain defaulted loans. SBA’s 196 percent increase 

in total collections was largely due to collections by the Disaster Loan Program that assisted small businesses impacted 

by the COVID-19 pandemic.

source: treasury report on receivables and debt collection activities — fourth quarter fy 2020–2021

source: treasury report on receivables and debt collection activities — fourth quarter fy 2020–2021

Outstanding Federal Non-Tax Receivables:4

FY 2021 Top Five Federal Creditor Agencies

Agency FY 2020

(Billions)

FY 2021

(Billions)

% Change 

from FY 2020 

to FY 2021

Department of Education $1,430.3 $1,488.2 4.0%

Small Business Administration $190.9 $260.5 36.5%

Department of Agriculture $120.6 $124.7 3.4%

Department of Housing and Urban Development $63.5 $70.1 10.4%

Department of Health and Human Services $29.9 $36.1 20.7%

All Others $133.6

FY 2021 

% of Total 

Government

70.6%

12.4%

5.9%

3.3%

1.7%

6.1% $129.1 -3.4%

Total Government $1,968.8 $2,108.7 7.1%

Collection of Federal Non-Tax Receivables:

FY 2021 Top Five Federal Creditor Agencies

Department of Health and Human Services 41.8% $80.4 91.9%

Department of Education 11.6% $81.5 -47.4%

Department of Agriculture 6.8% $28.8 -12.5%

Department of Housing and Urban Development 4.4% $14.7 9.5%

Small Business Administration 3.6% $4.5 195.6%

All Others 31.8% $121.6 -3.4%

Total Government $331.5

$154.3

$42.9

$25.2

$16.1

$13.3

$117.5

$369.3 11.4%

Agency FY 2020

(Billions)

FY 2021

(Billions)

% Change 

from FY 2020 

to FY 2021

FY 2021 

% of Total 

Government

3

More information on the Department of Education’s Student Aid programs can be found in the 

Federal Student Aid Report.

4

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

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

figure 4

figure 5
5 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

C. By Receivable Type

Of the $2.1 trillion in federal non-tax receivables outstanding (both current and delinquent) in FY 2021, federal loan 

receivables (direct loans and defaulted guaranteed loans) represented $2.0 trillion (95 percent) of total outstanding 

receivables. Receivables attributable to direct loans and defaulted guaranteed loans increased by $135.7 billion 

(7 percent) from FY 2020 to FY 2021. Administrative receivables (all non-loan receivables)5

 represented $107.5 billion of 

the total outstanding receivables at the end of FY 2021, an increase of $4.2 billion (4 percent) from FY 2020.

D. Interest, Penalties, and Administrative Costs

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

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

$2.1 trillion in outstanding current and delinquent receivables at the end of FY 2021, $140.2 billion (7 percent) 

represented unpaid interest, penalties, and administrative costs.

5

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

source: treasury report on receivables and debt collection activities — fourth quarter fy 2017–2021

Outstanding Federal Non-Tax Receivables, by Type: FY 2017-2021

(Dollars in Billions)

2017 2018 2019 2020 2021

$110.5

$1,409.1 $1,510.3

$106.0

$1,615.0

$107.9

$1,865.5

$103.3

$2,001.2

$107.5

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

figure 6
6 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX 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 2021, outstanding delinquent non-tax debt owed to the United States totaled $197.7 billion, a decrease 

of $9.9 billion (5 percent) from FY 2020. The total outstanding delinquent non-tax 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

Delinquent Federal Non-Tax Debt:6 FY 2017-2021

(Dollars in Billions)

2017 2018 2019 2020 2021

$149.6

$185.0

$171.3

$203.0

$188.9

$219.7

$191.8

$207.6

$180.4

$197.7

Outstanding Debt < 365 Days Delinquent Outstanding Debt ≥ 365 Days Delinquent

$35.4 $31.7 $30.8 $15.8 $17.3

6

The calculation of the amount that became delinquent during FY 2021 is based on debt that was between 1 and 365 

days delinquent as of September 30, 2021.

source: treasury report on receivables and debt collection activities — fourth quarter fy 2017–2021

figure 7
7 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Of the total $197.7 billion of outstanding delinquent non-tax debt at the end of FY 2021, $170.5 billion 

(86 percent) was more than two years delinquent and $27.2 billion was less than two years delinquent.

B. By Age

Percentages of Federal Non-Tax Delinquencies, by Age: FY 2017-2021

(Percentage of Total Delinquent Debt)

>10 Years 22%

22%

22%

6-10 Years

2-6 Years

181 Days - 2 Years

1-180 Days

23%

41%

8%

6%

source: treasury report on receivables and debt collection activities — fourth quarter fy 2021

source: treasury report on receivables and debt collection activities — fourth quarter fy 2017–2021

Total Federal Non-Tax Delinquencies, by Age: FY 2017-FY 2021

(Dollars in Billions)

Delinquency Age FY 2017 FY 2018 FY 2019 FY 2020 FY 2021

1-180 Days $14.3 $14.8 $12.3 $10.5 $12.0

181 Days - 2 Years $56.4 $55.6 $59.1 $30.7 $15.2

2-6 Years $64.5 $72.7 $79.8 $87.1 $82.2

6-10 Years $22.2 $28.9 $33.5 $39.4 $45.6

> 10 Years $27.6 $31.0 $35.0 $39.9 $42.7

TOTAL $185.0 $203.0 $219.7 $207.6 $197.7

figure 8

figure 9
8 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

C. By Creditor Agency

At the end of FY 2021, $182.2 billion in delinquent non-tax debt was owed to five federal creditor agencies: Education, 

Social Security Administration (SSA), SBA, Department of Veterans Affairs (VA), and Export-Import Bank. SSA’s 40 

percent decrease in delinquent debt was due to reclassification of a portion of delinquent debt written-off and classifie

as Currently not Collectible status. SBA’s 70 percent increase in delinquent debt was due to a rise in delinquent debt at 

the Disaster Loan Program that assisted small businesses impacted by the COVID-19 pandemic. VA’s 32 percent growth 

in delinquent debt is primarily due to an increase in delinquent debt by its Veteran’s Benefit Programs. Export-Import 

Bank’s 80 percent increase in delinquent debt was due to a delinquent debt increase from the Revolving Fund Program.

figure 10

Federal Non-Tax Delinquencies:

FY 2021 Top Five Federal Creditor Agencies

Agency FY 2020

(Billions)

FY 2021

(Billions)

% Change

from FY 2020 

to FY 2021

FY 2021 

% of Total 

Government

Department of Education $173.1 $165.1 -4.6%

Social Security Administration $10.1 $6.1 -39.6%

Small Business Administration $2.7 $4.6 70.4%

Veteran’s Affairs $2.8 $3.7 32.1%

Export-Import Bank $1.5 $2.7 80.0%

All Others $17.4

83.5%

3.1%

2.3%

1.9%

1.4%

7.8% $15.5 -10.9%

Total Government $207.6 $197.7 -4.8%

source: treasury report on receivables and debt collection activities — fourth quarter fy 2020–2021
9 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

D. By Debt Type

At the end of FY 2021, federal loan program delinquencies (direct and guaranteed) totaled $176.1 billion (89 percent) of 

total delinquencies, a decrease of $6.4 billion (4 percent) from FY 2020. Administrative receivable delinquencies totaled 

$21.6 billion, a decrease of $3.5 billion (14 percent) from FY 2020.

Delinquent Federal Non-Tax Debt, by Type: FY 2017-2021

(Dollars in Billions)

2017 2018 2019 2020 2021

$26.2

$158.8

$175.3

$27.7

$194.2

$25.5

$182.5

$25.1

$176.1

$21.6

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

source: treasury report on receivables and debt collection activities — fourth quarter fy 2017–2021

figure 11
10 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX 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 2021, federal creditor agencies collected $11.5 billion in delinquent non-tax federal debt, a decrease of 

$11.5 billion (50 percent) from FY 2020.

B. By Creditor Agency

During FY 2021, $6.9 billion of the delinquent non-tax debt collected was owed to five federal creditor agencies: 

HHS (17 percent), USDA (13 percent), Environmental Protection Agency (11 percent), VA (10 percent), and 

Securities and Exchange Commission (9 percent). HHS’s 36 percent increase in delinquent debt collections is primarily 

due to collections from the COVID-19 Accelerated and Advance Payment Program. VA’s 20 percent decrease in 

delinquent debt collections is due to suspended collection action on delinquent debts due to the COVID-19 pandemic. 

SEC’s 1,900 percent increase in delinquent debt collections is primarily due to large fees collected from stock trading 

activity. The significant decreases in the “All Others” and “Total Government” categories are primarily due to 

Education’s emergency relief measures, including those authorized by the CARES Act, that suspended certain required 

loan payments and halted collections on certain defaulted loans.

Collections of Delinquent Federal Non-Tax Debt: FY 2017-2021

(Dollars in Billions)

2017 2018 2019 2020 2021

$30.7

$27.9 $27.0

$23.0

$11.5

Collection of Federal Non-Tax Delinquencies:

FY 2021 Top Five Federal Creditor Agencies

Department of Health and Human Services $1.4 $1.9 35.7%

Department of Agriculture $1.4 $1.5 7.1%

Environmental Protection Agency $0.4 $1.3 225.0%

Department of Veterans Affairs $1.5 $1.2 -20.0%

Securities and Exchange Commission $0.05 $1.0 1,900.0%

All Others $18.2

16.5%

13.0%

11.3%

10.4%

8.7%

40.1% $4.6 -74.9%

Total Government $23.0 $11.5 -50.0%

Agency FY 2020

(Billions)

FY 2021

(Billions)

% Change 

from FY 2020 

to FY 2021

FY 2021 

% of Total 

Government

source: treasury report on receivables and debt collection activities — fourth quarter fy 2017–2021

source: treasury report on receivables and debt collection activities — fourth quarter fy 2020–2021

figure 12

figure 13
11 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

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

wage garnishment (AWG), private collection agencies (PCAs), offset of federal and state7

 payments through the Treasury 

Offset Program (TOP), the Cross-Servicing Program, and litigation. Before using most collection tools, federal creditor 

agencies must first provide debtors with due process. This includes providing notice and opportunity to enter into a 

repayment agreement based on the debtor’s financial circumstances, dispute the debt, or object to the intended 

collection action.

1. Administrative Wage Garnishment

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

order by ordering a non-federal employer to withhold up to 15 percent of an employee’s disposable income to collect a 

delinquent federal non-tax debt owed to the agency. AWG serves as an effective tool in collecting delinquent non-tax 

debt from those debtors who are able but unwilling to voluntarily pay their obligations. In FY 2021, federal creditor 

agencies collected $31.2 million through the use of AWG, a decrease of $898.9 million (97 percent) from FY 2020.8

AWG collections decreased by 97 percent and is primarily due to Education’s emergency relief measures, including 

those authorized by the CARES Act, that suspended certain required loan payments and halted collection on certain 

defaulted loans.

2. Private Collection Agencies

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 2021, 

PCAs assisted federal creditor agencies by collecting $50.1 million, a decrease of approximately $337.7 million 

(87 percent) from FY 2020.9 PCA collections decreased by 87 percent and is largely due to Education’s emergency relief 

measures, including those authorized by the CARES Act, that suspended certain required loan payments and halted 

collection on certain defaulted loans.

AWG Collections: FY 2017-FY 2021

Dollars in Millions

FY 2017 FY 2018 FY 2019 FY 2020 FY 2021

AWG $1,137.0 $1,299.5 $1,466.6 $930.1 $31.2

PCA Collections: FY 2017-FY 2021

Dollars in Millions

FY 2017 FY 2018 FY 2019 FY 2020 FY 2021

$214.610 PCAs $443.0 $452.8 $387.8 $50.1

7

The term “state” includes the several states of the United States, the District of Columbia, American Samoa, Guam, the 

U.S. Virgin Islands, the Commonwealth of the Northern Mariana Islands, and the Commonwealth of Puerto Rico.

8

This amount does not include collections resulting from the use of AWG by Fiscal Service’s Cross-Servicing Program 

or from judicial garnishment actions.

9

This amount does not include collections resulting from the use of PCAs by Fiscal Service’s Cross-Servicing Program 

or from the use of private counsel by DOJ. This amount also does not include collections from AWG.

10The decrease in PCA collections is primarily due to a change to Education’s delinquent debt aging methodology for its 

Federal Student Aid (student loan) programs.

source: treasury report on receivables and debt collection activities — fourth quarter fy 2017–2021

source: treasury report on receivables and debt collection activities — fourth quarter fy 2017–2021

figure 14

figure 15
12 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

C. Centralized Government-Wide Debt Collection Programs

Generally, federal creditor agencies are required to refer delinquent federal non-tax debt to Fiscal Service for collection 

through its delinquent debt collection programs, known as the Cross-Servicing Program and TOP. Federal creditor 

agencies are generally required to refer debt that is more than 120 days delinquent to the Cross-Servicing Program and 

TOP. Before referring a debt to Fiscal Service for collection, federal creditor agencies must provide debtors with notice 

and opportunity to enter into a repayment agreement based on the debtor’s financial circumstances, dispute the debt, or 

object to the intended collection action. While federal creditor agencies are responsible for providing this required due 

process, Fiscal Service also provides debtors with additional opportunities to resolve their debts prior to the initiation 

of adverse collection action. For example, prior to initiating a collection action, the Cross-Servicing Program generally 

sends a demand letter to each debtor, and TOP sends a warning letter to payees before offsetting recurring payments.

1. Treasury’s Cross-Servicing Program Collections

Treasury’s Cross-Servicing Program collects delinquent non-tax debts and resolves debts through various means. Fiscal 

Service does this 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 AWG. In FY 2021, Fiscal Service 

collected $484.6 million of delinquent federal non-tax debt through its Cross-Servicing Program, which includes debt 

collected through TOP, a decrease of $38.8 million (7 percent) from FY 2020.

2. Treasury Offset Program Collections

Fiscal Service intercepts eligible federal and state payments and applies them to a payee’s delinquent debt through 

TOP. Eligible payments include federal tax refunds; federal non-tax payments (e.g., Social Security benefits, civil 

service and military retirement, salary, vendor); state tax refunds; and other payments made by the states participating 

in TOP’s State Reciprocal Program.11 For more information about collections through TOP, see Appendix IV. For 

more information about the types of payments for which exemptions from centralized administrative offset have been 

approved, see Appendix VI.

In FY 2021, Fiscal Service collected $4.7 billion through TOP for federal and state agencies. Of the $4.7 billion 

collected, $674.2 million was from debtors who owed delinquent federal non-tax debt, $261.6 million was from debtors 

who owed delinquent federal tax debt, and $3.8 billion was from debtors who owed state debts, including delinquent 

child support obligations. Figure 17 shows a breakdown of TOP offsets by payment type for the collection of federal 

non-tax debt.

11Generally, one-time payments (tax refunds and vendor payments) may be offset up to 100 percent of the paymen

amount. For recurring payments (Social Security, retirement, and salary), the offset amount is generally limited to 

percentage of the payment.
13 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

3. Enforced Collection by the Department of Justice

In FY 2021, DOJ collected a total of $8.0 billion in total civil litigation collections on behalf of federal creditor 

agencies, a decrease of $6.0 billion (43 percent)from FY 2020. When a federal creditor agency cannot collect a 

non-tax debt administratively, or believes that enforced collection action is otherwise more appropriate, the agency 

may refer the debt to DOJ to pursue enforced collection12 through the judicial process. DOJ’s 43 percent decrease in 

total civil litigation collections, in large part, is due to the receipt of a large dollar payment in FY2020 and impacts 

related to the COVID-19 debt collection moratoriums.

source: department of justice, office of debt collection management

TOP Collection of Federal Non-Tax Debt, by Payment Type: FY 2017-FY 2021

Dollars in Millions

Payment Type FY 2017 FY 2018 FY 2019 FY 2020 FY 2021

Federal Tax Refund Payments $3,213.2 $3,256.4 $5,198.5 $3,505.0 $422.3

Federal Non-Tax Payments $457.9 $485.4 $647.8 $469.6 $238.6

State Payments $53.2 $63.6 $103.3 $65.7 $13.3

TOTAL $3,724.3 $3,805.4 $5,946.6 $4,040.3 $674.2

Civil Litigation Cash Collection: FY 2017-2021

(Dollars in Billions)

2017 2018 2019 2020 2021

$15.0

$13.5

$9.9

$14.0

$8.0

figure 16

figure 17

12An “enforced” collection action refers to an action taken by DOJ (or by another Federal creditor agency with 

independent litigation authority) to obtain a judgment against the debtor and to pursue available post-judgment 

remedies (including wage and bank garnishment and liens filed against property).

source: department of the treasury, bureau of the fiscal service
14 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

4. 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 an HHS conduit for referrals to Fiscal Service for both TOP and the Cross-Servicing Program. In FY 2021, the 

PSC collected $249.0 million, a decrease of $154.0 million (38 percent) from FY 2020. The PSC’s 38 percent decline 

in collections was a result of a procedural change and provisions of the CARES Act wherein all collection activity on 

Health Education Assistance Loan debt was ceased.

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

PSC Collection: FY 2017-2021

(Dollars in Millions)

2017 2018 2019 2020 2021

$434.0 $430.0

$397.0 $403.0

$249.0

figure 18
15 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

V. Write-Offs of Delinquent Federal Non-Tax Debt

Federal creditor agencies are generally required to write off non-tax debt that is two years delinquent (see 

Office of Management and Budget Circular A-129).13 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 

write-offs are categorized as “currently not collectible,” which means that collection efforts 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. 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 2021, federal non-tax debt that was written off and categorized as “closed out” totaled $9.8 billion, an increase 

of $1.9 billion (24 percent) from FY 2020. The federal creditor agencies with the largest write-off amounts in FY 2021 

included Education ($8.0 billion), Funds Appropriated to the President ($709.9 million), and USDA ($310.7 million).

13”Write-off” of a delinquent debt is an accounting action. Federal creditor agencies may pursue collection of 

delinquent Federal non-tax debt, however, without regard to whether it has been written of

source: treasury report on receivables and debt collection activities—fourth quarter fy 2017–2021

Annual Write-Offs and Closed Out Debts: FY 2017-2021

(Dollars in Billions)

2017 2018 2019 2020 2021

$8.8 $8.7

$10.2

$7.9

$9.8

figure 19
16 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

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

At the end of FY 2021, 98 percent of federal receivables were from programs administered by the ten federal creditor 

agencies listed below.

Appendices

source: treasury report on receivables and debt collection activities — fourth quarter fy 2021

figure 20

Total Federal Non-Tax Receivables and Delinquent Federal Non-Tax Debt:

Top Ten Federal Creditor Agencies

(Dollars in Millions)

Agency

Receivables 

Balance

(FY 2021)

% Change

from FY 2020 

to FY 2021

Department of Education $1,488,156.1

Small Business Administration $260,453.6

Department of Agriculture $124,707.8

Department of Housing and Urban Development $70,121.2

Department of Health and Human Services $36,116.7

Social Security Administration $20,884.2

Delinquent 

Debt Balance

(FY 2021)

$165,057.3

$4,597.3

$1,800.8

$441.8

$1,271.2

$6,051.0

Government Total $2,108,715.8 $197,685.4

Department of Energy

Department of Transportation

Export-Import Bank

U.S. Int’l Dev. Finance Corp

Top 10 Total

All Others

$19,931.3 $244.0

$15,283.6 $33.1

$13,944.6 $2,691.2

$8,357.4 $662.0

$2,057,956.5 $182,849.7

$50.759.3

FY 2021

% of Total

Government

70.6%

12.4%

5.9%

3.3%

1.7%

1.0%

1.0%

0.7%

0.7%

0.4%

97.7%

2.3% $14,835.7
17 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix II: Total FY 2021 Collection of Delinquent Federal Non-Tax Debt by 

Creditor Agency

In FY 2021, 81 percent of the collection of delinquent federal non-tax debt was associated with debt administered by 

the ten federal creditor agencies listed below.

source: treasury report on receivables and debt collection activities — fourth quarter fy 2021

figure 21

Total Collection of Delinquent Federal Non-Tax Debt:

Top Ten Federal Creditor Agencies

(Dollars in Millions)

Agency FY 2021 

Collections

Department of Health and Human Services

Department of Agriculture

Environmental Protection Agency

Department of Veterans Affairs

Securities and Exchange Commission

General Services Administration

$1,884.2

$1,477.3

$1,338.5

$1,234.1

$970.2

$654.9

Government Total $11,457.5

Commodity Futures Trading Commission

Department of Energy

Department of Defense

Federal Trade Commission

Top 10 Total

All Others

$540.5

$448.6

$403.1

$315.3

$9,266.7

$2,190.8

FY 2021 % of 

Total Government

16.5%

12.9%

11.7%

10.8%

8.5%

5.7%

4.7%

3.9%

3.5%

2.8%

81.0%

19.0%
18 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix III: Total FY 2021 Write-Offs by Creditor Agency

In FY 2021, 99 percent of the federal debt that was written off and closed out arose from programs administered by the 

ten federal creditor agencies listed below.

source: treasury report on receivables and debt collection activities — fourth quarter fy 2021

figure 22

Total Federal Write-Offs:

Top Ten Federal Creditor Agencies

(Dollars in Millions)

Agency FY 2021 

Write-Offs

Department of Education

Funds Appropriated to the President

Department of Agriculture

Social Security Administration

Department of Veterans Affairs

Department of Housing and Urban Development

$8,013.8

$709.9

$310.7

$280.9

$169.1

$116.2

Government Total $9,813.9

Department of Labor

Securities Exchange Commission

Office of Personnel Management

Department of Defense

Top 10 Total

All Others

$46.5

$44.3

$32.8

$29.7

$9,753.9

$60.0

FY 2021 % of 

Total Government

81.7%

7.2%

3.2%

2.9%

1.7%

1.2%

0.5%

0.5%

0.3%

0.3%

99.5%

0.5%
19 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX 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 program 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 non-tax debts owed to 

federal agencies include loans, overpayments, fines, and penalties. In addition, the Federal Payment Levy Program, 

processed through TOP, allows the IRS to continuously levy federal payments due to delinquent federal taxpayers.14 

Delinquent debts owed to state agencies include child support and unemployment insurance obligations.

In FY 2021, Fiscal Service collected $4.7 billion through TOP for federal and state agencies, of which $935.8 million was 

for debts owed to federal agencies and $3.8 billion for debts owed to state agencies. Highlights include:

 • $2.7 billion was collected for delinquent child support obligations submitted to TOP by HHS’s Office of Child 

Support Enforcement on behalf of states. 

 • $716.9 million was collected for 50 states and the District of Columbia that participated in TOP’s State Income 

Tax Program, whereby federal tax refunds and federal vendor payments are offset to collect delinquent state 

income tax obligations.

 • $294.8 million was collected for the 50 states and the District of Columbia that participated TOP’s 

Unemployment Insurance Compensation Program, whereby federal tax refunds and federal vendor payments are 

offset to collect delinquent unemployment insurance benefit and employer tax obligations.

 • $107.3 million was collected for the 11 states and the District of Columbia that participated in TOP’s State 

Reciprocal Program for other state debts, whereby eligible federal vendor payments are offset to collect debt 

owed to states. In return, states offset $13.3 million from state payments to collect delinquent federal 

non-tax debt.

 • $261.6 million delinquent federal taxes was collected through the Federal Payment Levy Program.

TOP Collection - Federal Debt: FY 2017-2021

(Dollars in Millions)

Type of 

Debt

Type of Payment 

Offset / Levy FY 2017

Federal 

Non-Tax Debt Tax Refund Offset $3,213.2 $3,256.4 $5,198.5 $3,505.0 $422.3

Total

FY 2018 FY 2019 FY 2020 FY 2021

Federal 

Non-Tax Debt

Administrative 

Offset $457.9 $485.4 $647.8 $469.6 $238.6

Federal 

Non-Tax Debt State Payments $53.2 $63.6 $103.3 $65.7 $13.3

Federal 

Tax Debt

Tax Levy

(Federal Payments) $682.6 $678.9 $801.5 $507.2 $261.6

$4,406.9 $4,484.3 $6,751.1 $4,547.5 $935.8

14”Levy” is legally distinct from “offset”. While offset involves the netting out of mutual obligations between two parti

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

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

figure 23
20 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

15Revised and updated from FY 2017 Annual Report.

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

TOP Collection - State Debt as of September 30: FY 2017-2021

(Dollars in Millions)

Type of 

Debt

Type of

Payment Offset FY 2017

Child 

Support

Tax Refund 

Offset $1,796.4 $1,751.9 $1,723.3 $5,044.6 $2,707.7

Total

FY 2018 FY 2019 FY 2020 FY 2021

State Income

Tax Debt

Tax Refund 

Offset $607.7 $563.5 $493.2 $503.4 $695.1

State Unemployment 

Compensation Debt

Tax Refund 

Offset $353.8 $300.3 $270.9 $224.8 $293.4

Child

Support

Administrative 

Offset $7.1 $7.6 $8.6 $7.9 $9.9

State Income Tax Debt 

(Reciprocal Program)

Administrative 

Offset $36.915 $36.9 $39.1 $25.0 $21.9

Other State Debt

(Reciprocal Program)

Administrative 

Offset $48.4 $46.7 $54.6 $53.4 $107.3

State Unemployment 

Compensation Debt

(Reciprocal Program)

Administrative 

Offset N/A $4.6 $2.5 $2.1 $1.5

$2,850.3 $2,711.5 $2,592.2 $5,861.2 $3,836.8

figure 24
21 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix V: Compliance with 120–Day Delinquent Debt Referral Requirement

Federal agencies are required to notify Treasury of legally enforceable, non-tax debts that are more than 120 days 

delinquent for purposes of administrative offset, and Treasury is required to report to Congress when debts are not timely 

referred.

The figure below shows the extent to which each federal agency satisfied this referral requirement for FY 2021. The 

figure only includes agencies that had eligible debts to refer to Fiscal Service. Agencies that did not have eligible debts to 

refer are not listed.

Note: The data used in this figure, as with the data for much of this report, are based on data that agencies reported on 

the TROR at the close of FY 2021. When agencies report information on the TROR, they certify to its accuracy.

source: treasury report on receivables and debt collection activities—fourth quarter fy 2021

Compliance with 120-Day Delinquent Debt Referral Requirement 

as of September 30: FY 2021

Agency

Total Number 

of Eligible 

Debts

Number of 

Eligible Debts 

Referred

Number of 

Eligible Debts 

Not Referred

Compliance 

Rate

Agency for International Development 52 52 0 100.0%

Agency of Global Media 2 2 0 100.0%

Commodity Futures Trading Commission 365 365 0 100.0%

Consumer Product Safety Commission 1 1 0 100.0%

Department of Commerce 5,298 5,298 0 100.0%

Department of Energy 90 90 0 100.0%

Department of Interior 34,099 34,099 0 100.0%

Environmental Protection Agency 240 240 0 100.0%

Equal Employment Opportunity Commission 16 16 0 100.0%

Farm Credit Administration 1 1 0 100.0%

Federal Communications Commission 11,336 11,336 0 100.0%

Federal Election Committee 164 164 0 100.0%

Federal Housing Finance Agency 2 2 0 100.0%

Federal Maritime Commission 6 6 0 100.0%

Federal Trade Commission 55 55 0 100.0%

Funds Appropriated to the President 6 6 0 100.0%

Government Accountability Office 8 8 0 100.0%

Government Publishing Office 9 9 0 100.0%

Merit Systems Protection Board 1 1 0 100.0%

figure 25
22 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

source: treasury report on receivables and debt collection activities—fourth quarter fy 2021

Compliance with 120-Day Delinquent Debt Referral Requirement 

as of September 30: FY 2021

Agency

Total Number 

of Eligible 

Debts

Number of 

Eligible Debts 

Referred

Number of 

Eligible Debts 

Not Referred

Compliance 

Rate

Millennium Challenge Corporation 1 1 0 100.0%

National Aeronautics and Space Administration 126 126 0 100.0%

National Archives & Records Administration 103 103 0 100.0%

National Science Foundation 66 66 0 100.0%

Nuclear Regulatory Commission 364 364 0 100.0%

Pension Benefit Guaranty Corp. 1,077 1,077 0 100.0%

Presidio Trust Corporation 67 67 0 100.0%

Railroad Retirement Board 4,196 4,196 0 100.0%

Securities and Exchange Commission 1,087 1,087 0 100.0%

Small Business Administration 118,174 118,174 0 100.0%

Department of Education 22,447,357 22,447,012 345 99.9%

Department of Housing and Urban Development 4,676 4,664 12 99.7%

Department of Treasury 5,186 5,154 32 99.4%

Department of Justice 38,452 38,051 401 99.0%

Department of State 20,704 20,496 208 99.0%

Department of Health and Human Services 1,165,437 1,143,675 21,762 98.1%

Department of Transportation 7,548 7,407 141 98.1%

Department of Homeland Security 61,226 59,862 1,364 97.8%

Department of Agriculture 58,681 53,901 4,780 91.9%

Armed Forces Retirement Home 117 103 14 88.0%

Office of Personnel Management 1,386 1,215 171 87.7%

U.S. Postal Service 60,344 52,731 7,613 87.4%

General Services Administration 1,504 1,237 267 82.3%

Court of Appeals/Veteran Claims 3 2 1 66.7%

Department of Veterans Affairs 12,755 8,171 4,584 64.1%

The Judiciary 303 176 127 58.1%

Department of Labor 35,315 16,394 18,921 46.4%
23 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

source: treasury report on receivables and debt collection activities—fourth quarter fy 2021

Compliance with 120-Day Delinquent Debt Referral Requirement 

as of September 30: FY 2021

Agency

Total Number 

of Eligible 

Debts

Number of 

Eligible Debts 

Referred

Number of 

Eligible Debts 

Not Referred

Compliance 

Rate

Social Security Administration 1,299,667 465,540 834,127 35.8%

Department of Defense 1,720,843 256,164 1,464,679 14.9%

Corp. for National and Community Service 1,224 152 1,072 12.4%

Consumer Financial Protection Bureau 25 1 24 4.0%

Architect of the Capitol 18 0 18 0.0%

Chemical Safety Board 2 0 2 0.0%

Commission on International Religious Freedom 1 0 1 0.0%

Council of Inspectors General 

 on Integrity & Efficiency 9 0 9 0.0%

Election Assistance Commission 1 0 1 0.0%

Institute for Environmental Conflict Resolution 2 0 2 0.0%

James Madison Memorial Foundation 26 0 26 0.0%

John C. Stennis Space Center 2 0 2 0.0%

National Council on Disability 2 0 2 0.0%

National Credit Union Administration 8 0 8 0.0%

Smithsonian Institution 1 0 1 0.0%

U.S. House - Senate 173 0 173 0.0%
24 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix VI: 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, 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. A complete list of payment classes exempt from centralized administrative offset i

available on Treasury’s website.

Payments Exempt by Action of the Secretary of the Treasury During FY 2021

Payment Agency Type of Payment

Department Health and 

Human Services

World Trade Center Health Program payments made under the James Zadroga 9/11 

Health and Compensation Act of 2010 to provide medical monitoring and treatment to 

responders and survivors of the September 11, 2001 terrorist attacks. Approved October 

23, 2020.

Department of the Treasury Payments to state, tribal, and local governments under Division N, Title V, Subtitle A of 

the Consolidated Appropriations Act, 2021 to provide financial assistance and housing 

stability to eligible households in response to COVID-19. Approved January 12, 2021.

Department of the Treasury Payroll assistance payments to air carriers and their contractors for pandemic relief 

under section 402 of the Consolidated Appropriations Act, 2021. Approved January 13, 

2021.

Department of Agriculture Payments made by the Farm Service Agency under section 1005 of the American Rescue 

Plan Act of 2021 to provide debt relief to socially disadvantaged farmers and ranchers. 

Approved May 19, 2021.

Department of the Treasury Payments under the Homeowner Assistance Fund established under section 3206 of the 

American Rescue Plan Act of 2021. Approved April 29, 2021.

Department of the Treasury Payments to states, U.S. territories and certain local governments with more than 

200,000 residents to provide rental assistance and housing stability services to eligible 

households in response to COVID-19. Approved April 29, 2021.

Department of the Treasury Payroll assistance payments to air carriers and their contractors for pandemic relief 

under section 7301 of the American Rescue Plan Act of 2021. Approved April 16, 2021.

Department of the Treasury Payments authorized under section 9901 of the American Rescue Plan Act of 2021 for 

the use of responding to the COVID-19 public health emergency, providing premium pay 

to essential workers, the provision of government services, or making necessary 

investments in water, sewer, or broadband infrastructure. Approved April 29, 2021.

figure 26
25 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Payments Exempt by Action of the Secretary of the Treasury During FY 2021

Payment Agency Type of Payment

Small Business 

Administration

Shuttered Venue Operators Grant payments pursuant to section 324 of the Economic Aid to 

Hard-Hit Small Businesses, Nonprofits and Venues Act, as part of H.R. 133 Consolidated 

Appropriations Act, 2021. Approved June 8, 2021.

Department of Agriculture Payments made by the Farm Service Agency under the USDA Pandemic Assistance for 

Producers initiative. Approved July 1 ,2021.

Small Business

Administration

Restaurant Revitalization Fund payments pursuant to section 5003 of the American 

Rescue Plan Act. These payments are intended to help restaurants and other eligible 

businesses keep their doors open. Approved June 8, 2021.

Federal Communications 

Commission

Emergency Connectivity Fund payments issued under Title VII, section 7402 of the 

American Rescue Plan Act of 2021. Approved September 24, 2021.
26 FY 2021 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix VII: Sources of Data

Data in this report were obtained from the following sources and reported as of September 30, 2021:

Sources

Treasury Report on Receivables and Debt Collection Activities – Fourth Quarter 2021, 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 Managem