U.S. Government 

Non-Tax Receivables

and Debt Collection

Activities of Federal Agencies 

Department of the Treasury 

August 2023

FISCAL YEAR 2022 

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 2022 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) 2022, the outstanding amount of non-tax receivables owed to the United 

States was $2.3 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.

Most citizens pay their debts on time. However, at the end of FY 2022, delinquent non-tax debt owed to 

the federal government totaled $195.4 billion. The collection of delinquent debts helps fund government 

operations, maintain key programs, and reduce the federal deficit. Therefore, it is 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 2022, federal creditor agencies collected $23.2 billion of delinquent non-tax debt. Of this amount, 

Bureau of the Fiscal Service (Fiscal Service) collected $5.5 billion in non-tax debts on behalf of federal 

agencies. Fiscal Service continues to collaborate with federal 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 .....................................................................................................................................................6

D. Interest, Penalties, and Administrative Costs ..........................................................................................................6

III. DELINQUENT FEDERAL NON-TAX DEBT OWED TO THE UNITED STATES .............................................7

A. Total Delinquent Federal Non-Tax Debt ...................................................................................................................7

B. By Age ...........................................................................................................................................................................8

C. By Creditor Agency .....................................................................................................................................................9

D. By Debt Type ..............................................................................................................................................................10

IV. DELINQUENT FEDERAL NON-TAX DEBT COLLECTION ACTIVITIES .....................................................11

A. Total Delinquent Federal Non-Tax Debt Collection................................................................................................11

B. By Creditor Agency ...................................................................................................................................................11

 1. Administrative Wage Garnishment .....................................................................................................................12

 2. Private Collection Agencies ..................................................................................................................................12

C. Centralized Government-Wide Debt Collection Programs ..................................................................................13

 1. Treasury’s Cross-Servicing Program Collections ..............................................................................................13

	 	 2. Treasury Offset Program Collections .................................................................................................................13

 3. Enforced Collection by the Department of Justice ............................................................................................14

 4. Department of Health and Human Services’ Program Support Center .........................................................15

V. WRITE-OFFS OF DELINQUENT FEDERAL NON-TAX DEBT ...........................................................................16

 

APPENDICES

Appendix I: Total Federal Non-Tax Receivables by Creditor Agency ......................................................................17

Appendix II: Total FY 2022 Collection of Delinquent Federal Non-Tax Debt by Creditor Agency ......................18

	 Appendix III: Total FY 2022 Write-Offs by Creditor Agency ..................................................................................19

Appendix IV: TOP Collections Including Debts Owed to the Internal Revenue Service and State Agencies ......20

Appendix V: Compliance with 120-Day Delinquent Debt Referral Requirement ...................................................22

	 Appendix VI: Payments Exempted from Centralized Administrative Offset by the Secretary of the Treasury .........25

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

FISCAL YEAR 2022 REPORT TO CONGRESS:

U.S. GOVERNMENT NON-TAX RECEIVABLES AND 

DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES
1

FY 2022 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. This report is required by federal law.1 It 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). Regularly updated information from the TROR is available on the Bureau of the Fiscal 

Service’s 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 2022, the federal government’s outstanding non-tax receivables totaled $2.3 trillion, an increase 

of $204.3 billion (10 percent) from FY 2021. A receivable is current when it is not yet due for payment. When the 

government’s receivables are not paid by the due date, they generally become delinquent debt. At the end of FY 2022, 

delinquent non-tax debt owed to the United States totaled $195.4 billion, a decrease of $2.3 billion (1 percent) 

from FY 2021.

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

FY 2022, collections of federal non-tax receivables totaled $419.7 billion, an increase of $50.4 billion (14 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 2022, federal creditor agencies collected $23.2 billion of delinquent non-tax debt, an 

increase of $11.7 billion (102 percent) from FY 2021.

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 2022 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 include loan consolidations from the Department of Education (Education). A loan consolidation is the process of combining one 

 or more eligible loans into a single new loan.
2

FY 2022 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 2022, total federal non-tax receivables owed to the United States totaled $2.3 trillion, an increase of

$204.3 billion (10 percent) from FY 2021. 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 2022 totaled $649.8 billion, an increase of $121.4 billion (23 

percent) from FY 2021. This increase was primarily due to the Small Business Administration’s $58.0 billion increase 

in lending through the Disaster Loan Program that assisted small businesses’ recovery from the economic impacts of 

COVID-19. Collection of federal non-tax receivables in FY 2022 was $419.7 billion, an increase of $50.4 billion 

(14 percent) from FY 2021.

$1,616.3 $1,722.9

$1,968.8

$2,108.7

Outstanding Federal Non-Tax Receivables: FY 2018-2022

(Dollars in Billions)

2018 2019 2020 2021 2022

$2,313.0

source: treasury report on receivables and debt collection activities — fourth quarter 2018-2022

figure 1
3

FY 2022 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 department of defense — fourth quarter fy 2018-2022

source: treasury report on receivables and debt collection activities and department of defense — fourth quarter fy 2018-2022

Total Collection on Federal Non-Tax Receivables: FY 2018-2022

(Dollars in Billions)

2018 2019 2020 2021 2022

$419.7

$337.8 $339.7 $331.5

$369.3

figure 2

figure 3

New Federal Non-Tax Receivables: FY 2018-2022

(Dollars in Billions)

2018 2019 2020 2021 2022

$649.8

$395.1 $409.7

$578.0

$528.4
4

FY 2022 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 2022, receivables owed to Education, Small Business Administration (SBA) and the Department of 

Agriculture (USDA) accounted for $2.0 trillion (89 percent) of the government’s total outstanding federal non-tax 

receivables.

source: treasury report on receivables and debt collection activities — fourth quarter fy 2021-2022

Outstanding Federal Non-Tax Receivables:4

FY 2022 Top Five Federal Creditor Agencies

Agency FY 2021

(Billions)

FY 2022

(Billions)

% Change 

from FY 2021 

to FY 2022

Department of Education $1,488.2 $1,534.0 3.1%

Small Business Administration $260.5 $385.5 48.0%

Department of Agriculture $124.7 $130.3 4.5%

Department of Housing and Urban Development $70.1 $78.9 12.6%

Department of Health and Human Services $36.1 $47.7 32.1%

All Others $129.1

FY 2022 

% of Total 

Government

66.3%

16.7%

5.6%

3.4%

2.1%

5.9% $136.6 5.8%

Total Government $2,108.7 $2,313.0 9.7%

3 More information on 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 change calculated based on the rounde

 values expressed in millions or billions of dollars.

figure 4
5

FY 2022 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

In FY 2022, Health and Human Services (HHS), Education, USDA, the Department of the Interior (Interior), and the 

Department of Housing and Urban Development (HUD) collected a combined $290.7 billion (69 percent) in federal 

non-tax receivables. Interior’s 122 percent growth in total collections is primarily due to the Office of Natural Resources 

Revenue’s increase in renewable energy sales and collections. HUD’s 22 percent growth in total collections is primarily 

due to Ginnie Mae’s guaranty fee collections.

source: treasury report on receivables and debt collection activities — fourth quarter fy 2021-2022

Collection of Federal Non-Tax Receivables:

FY 2022 Top Five Federal Creditor Agencies

Department of Health and Human Services 41.2% $154.3 12.2%

Department of Education 12.0% $42.9 17.2%

Department of Agriculture 6.3% $25.2 5.2%

Department of the Interior 5.0% $9.5 122.1%

Department of Housing and Urban Development 4.7% $16.1 22.4%

All Others 30.8% $121.3 6.3%

Total Government $369.3

$173.1

$50.3

$26.5

$21.1

$19.7

$129.0

$419.7 13.6%

Agency FY 2021

(Billions)

FY 2022

(Billions)

% Change 

from FY 2021 

to FY 2022

FY 2022 

% of Total 

Government

figure 5
6

FY 2022 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

C. By Receivable Type

Of the $2.3 trillion in federal non-tax receivables outstanding (both current and delinquent) at the end of FY 2022, 

federal loan receivables (direct loans and defaulted guaranteed loans) represented $2.2 trillion of total outstanding 

receivables.

D. Interest, Penalties, and Administrative Costs

For many delinquent debts, federal creditor agencies are required to assess interest, penalties, and administrative costs. 

Of the $2.3 trillion in outstanding current and delinquent receivables at the end of FY 2022, $145.6 billion (6 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 2018-2022

Outstanding Federal Non-Tax Receivables, by Type: FY 2018-2022

(Dollars in Billions)

2018 2019 2020 2021 2022

$2,185.8

$127.2

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

$1,510.3

$106.0

$1,615.0

$107.9

$1,865.5

$103.3

$2,001.2

$107.5

figure 6
7

FY 2022 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 2022, outstanding delinquent non-tax debt owed to the United States totaled $195.4 billion, a decrease 

of $2.3 billion (1 percent) from FY 2021. 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 2018-2022

(Dollars in Billions)

2018 2019 2020 2021 2022

$175.2

$195.4

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

$20.2

$171.3

$203.0

$188.9

$219.7

$191.8

$207.6

$180.4

$197.7

$31.7 $30.8 $15.8 $17.3

6 The calculation of the amount of debt between 1 and 365 days delinquent in FY2022 is based on the debt that was delinquent as of September 30, 2022.

source: treasury report on receivables and debt collection activities — fourth quarter fy 2018-2022

figure 7
8

FY 2022 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Of the total $195.4 billion of outstanding delinquent non-tax debt at the end of FY 2022, $164.3 billion (84 percent) was 

more than two years delinquent and $31.1 billion was less than two years delinquent.

B. By Age

Percentages of Federal Non-Tax Delinquencies, by Age: FY 2022

(Percentage of Total Delinquent Debt)

>10 Years 25%

22%

6-10 Years

2-6 Years

181 Days - 2 Years

1-180 Days

25%

34%

9%

7%

source: treasury report on receivables and debt collection activities — fourth quarter fy 2022

source: treasury report on receivables and debt collection activities — fourth quarter fy 2018-2022

Total Federal Non-Tax Delinquencies, by Age: FY 2018-FY 2022

(Dollars in Billions)

Delinquency Age FY 2018 FY 2019 FY 2020 FY 2021 FY 2022

1-180 Days $14.8 $12.3 $10.5 $12.0 $14.1

181 Days - 2 Years $55.6 $59.1 $30.7 $15.2 $17.0

2-6 Years $72.7 $79.8 $87.1 $82.2 $65.4

6-10 Years $28.9 $33.5 $39.4 $45.6 $49.5

> 10 Years $31.0 $35.0 $39.9 $42.7 $49.4

TOTAL $203.0 $219.7 $207.6 $197.7 $195.4

figure 8

figure 9
9

FY 2022 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 2022, $178.0 billion (91 percent) in delinquent non-tax debt was owed to five federal creditor agencies: 

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

SBA’s 48 percent increase in delinquent debt was primarily due to an increase in delinquent debt owed within the 

Disaster Loan Program that assisted small businesses impacted by the COVID-19 pandemic.

figure 10

Federal Non-Tax Delinquencies:

FY 2022 Top Five Federal Creditor Agencies

Agency FY 2021

(Billions)

FY 2022

(Billions)

% Change

from FY 2021 

to FY 2022

FY 2022 

% of Total 

Government

Department of Education $165.1 $158.5 -4.0%

Small Business Administration $4.6 $6.8 47.8%

Social Security Administration $6.1 $6.3 3.3%

Department of Veteran’s Affairs $3.7 $3.4 -8.1%

Export-Import Bank $2.7 $3.0 11.1%

All Others $15.5

81.1%

3.5%

3.2%

1.7%

1.5%

9.0% $17.4 12.3%

Total Government $197.7 $195.4 -1.2%

source: treasury report on receivables and debt collection activities — fourth quarter fy 2021-2022
10

FY 2022 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 2022, federal loan program delinquencies (direct and guaranteed) totaled $173.0 billion (89 percent) of 

total delinquencies, a decrease of $3.1 billion (2 percent) from FY 2021. Administrative receivable delinquencies totaled

$22.4 billion, an increase of $0.8 billion (4 percent) from FY 2021.

Delinquent Federal Non-Tax Debt, by Type: FY 2018-2022

(Dollars in Billions)

2018 2019 2020 2021 2022

$173.0

$22.4

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

$175.3

$27.7

$194.2

$25.5

$182.5

$25.1

$176.1

$21.6

source: treasury report on receivables and debt collection activities — fourth quarter fy 2018-2022

figure 11
11

FY 2022 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 2022, federal creditor agencies collected $23.2 billion in delinquent non-tax federal debt, an increase of

$11.7 billion (102 percent) from FY 2021. This is primarily due to the Department of Energy (Energy), which is 

explained below.

B. By Creditor Agency

During FY 2022, $17.1 billion (74 percent) of the delinquent non-tax debt collected was owed to five federal creditor 

agencies: Energy, HHS, Securities and Exchange Commission (SEC), USDA and the VA. Energy’s 2,700 percent increase 

in delinquent debt collections is primarily due to collections from the Strategic Petroleum Reserve oil sales. SEC’s 50 

percent increase in delinquent debt collections is primarily due to an increase in the collection of transaction fees under 

Section 31 of the Securities Exchange Act of 1934.

Collections of Delinquent Federal Non-Tax Debt: FY 2018-2022

(Dollars in Billions)

2018 2019 2020 2021 2022

$27.9 $27.0

$23.0 $23.2

$11.5

Collection of Federal Non-Tax Delinquencies:

FY 2022 Top Five Federal Creditor Agencies

Department of Energy $0.4 $11.2 2,700.0%

Department of Health and Human Services $1.9 $1.8 -5.3%

Securities and Exchange Commission $1.0 $1.5 50.0%

Department of Agriculture $1.5 $1.4 -6.7%

Department of Veterans Affairs $1.2 $1.2 0.0%

All Others $5.5

48.3%

7.8%

6.5%

6.0%

5.2%

26.2% $6.1 10.9%

Total Government $11.5 $23.2 101.7%

Agency FY 2021

(Billions)

FY 2022

(Billions)

% Change 

from FY 2021

to FY 2022

FY 2022 

% of Total 

Government

source: treasury report on receivables and debt collection activities — fourth quarter fy 2018-2022

source: treasury report on receivables and debt collection activities — fourth quarter fy 2021-2022

figure 12

figure 13
12

FY 2022 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 2022, federal creditor 

agencies collected $6.6 million through the use of AWG, a decrease of $24.6 million (79 percent) from FY 2021.8 This 

decrease is primarily due to SSA’s and Education’s emergency relief measures in response to the COVID-19 pandemic 

that suspended certain administrative wage garnishment orders.

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 2022,

PCAs assisted federal creditor agencies by collecting $7.7 million, a decrease of $42.4 million (85 percent) from FY 2021.9

PCA collections decreased by 85 percent and this is primarily due to Education’s emergency relief measures, including 

those authorized by The Coronavirus Aid, Relief, and Economic Security (CARES) Act, that suspended certain required 

loan payments and halted collection on certain defaulted loans.

AWG Collections: FY 2018-FY 2022

Dollars in Millions

FY 2018 FY 2019 FY 2020 FY 2021 FY 2022

AWG $1,299.5 $1,466.6 $930.1 $31.2 $6.6

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.

source: treasury report on receivables and debt collection activities — fourth quarter fy 2018-2022

figure 14
13

FY 2022 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 2022, Fiscal Service

collected $356.2 million of delinquent federal non-tax debt through its Cross-Servicing Program, an increase of 

$86.9 million (32 percent) from FY 2021. This is primarily due to agencies resuming full collection activity after 

suspending collections due to COVID-19.

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.10 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 2022, Fiscal Service collected $5.2 billion through TOP for federal and state agencies, an increase of $0.4 billion 

(8 percent) from FY 2021. Of the $5.2 billion collected, $921.5 million was from debtors who owed delinquent federal 

non-tax debt. Figure 16 shows a breakdown of TOP offsets by payment type for the collection of federal non-tax debt.

PCA Collections: FY 2018-FY 2022

Dollars in Millions

FY 2018 FY 2019 FY 2020 FY 2021 FY 2022

PCAs $443.0 $452.8 $387.8 $50.1 $7.7

source: treasury report on receivables and debt collection activities — fourth quarter fy 2018-2022

figure 15

10 Generally, one-time payments (tax refunds and vendor payments) may be offset up to 100 percent of the payment amount. For recurring payment

 (Social Security, retirement, and salary), the offset amount is generally limited to a percentage of the paymen
14

FY 2022 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 2022, DOJ collected a total of $4.3 billion in total civil litigation collections on behalf of federal creditor agencies, 

a decrease of $3.7 billion (46 percent) from FY 2021. 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 collection11 through the judicial process. DOJ’s 46 percent decrease in total civil 

litigation collections is primarily related to the decline in large dollar case collections and impacts from 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 2018-FY 2022

Dollars in Millions

Payment Type FY 2018 FY 2019 FY 2020 FY 2021 FY 2022

Federal Tax Refund Payments $3,256.4 $5,198.5 $3,505.0 $422.3 $547.9

Federal Non-Tax Payments $485.4 $647.8 $469.6 $238.6 $359.2

State Payments $63.6 $103.3 $65.7 $13.3 $14.4

TOTAL $3,805.4 $5,946.6 $4,040.3 $674.2 $921.5

Civil Litigation Cash Collection: FY 2018-2022

(Dollars in Billions)

2018 2019 2020 2021 2022

$4.3

$13.5

$9.9

$14.0

$8.0

figure 16

figure 17

11 An “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
15

FY 2022 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 Programs. In FY 2022, the PSC 

collected $249.0 million, approximately the same amount as from FY 2021.

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

PSC Collection: FY 2018-2022

(Dollars in Millions)

2018 2019 2020 2021 2022

$249.0

$430.0

$397.0 $403.0

$249.0

figure 18
16

FY 2022 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).12 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 2022, federal non-tax debt that was written off and categorized as “closed out” totaled $21.9 billion, an increase 

of $12.1 billion (123 percent) from FY 2021. Government-wide write-offs grew by 123 percent due to Education’s $10.

billion increase in loan write-offs by the Public Service Loan Forgiveness Program. The federal creditor agencies wit

the largest write-off amounts in FY 2022 included Education ($19.0 billion), Department of Homeland Security ($879.0 

million), and Commodity Futures and Trading Commission ($432.9 million).

12 ”Write-off” of a delinquent debt is an accounting action. Federal creditor agencies may pursue collection of a 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 2018-2022

Annual Write-Offs and Closed Out Debts: FY 2018-2022

(Dollars in Billions)

2018 2019 2020 2021 2022

$21.9

$8.7

$10.2

$7.9

$9.8

figure 19
17

FY 2022 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 2022, 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 2022

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 2022)

% Change

from FY 2020 

to FY 2021

Department of Education $1,533,964.7

Small Business Administration $385,499.1

Department of Agriculture $130,272.2

Department of Housing and Urban Development $78,926.8

Department of Health and Human Services $47,740.8

Social Security Administration $21,570.9

Delinquent 

Debt Balance

(FY 2022)

$158,460.8

$6,773.8

$1,834.2

$341.7

$1,254.2

$6,338.8

Government Total $2,312,985.4 $195,375.3

Department of Energy

Department of Transportation

Export-Import Bank

U.S. Int’l Dev. Finance Corp

Top 10 Total

All Others

$20,989.1 $247.3

$16,634.1 $27.8

$12,728.8 $3,016.3

$10,263.6 $1,268.8

$2,258,590.1 $179,563.7

$54,395.3

FY 2022

% of Total

Government

66.3%

16.7%

5.6%

3.4%

2.1%

0.9%

0.9%

0.7%

0.6%

0.4%

97.6%

2.4% $15,811.6
18

FY 2022 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix II: Total FY 2022 Collection of Delinquent Federal Non-Tax Debt by 

Creditor Agency

In FY 2022, 88 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 2022

figure 21

Total Collection of Delinquent Federal Non-Tax Debt:

Top Ten Federal Creditor Agencies

(Dollars in Millions)

Agency FY 2022 

Collections

Department of Energy

Department of Health and Human Services

Securities and Exchange Commission

Department of Agriculture

Department of Veterans Affairs

General Services Administration

$11,212.5

$1,817.5

$1,460.7

$1,441.3

$1,221.8

$1,184.0

Government Total $23,201.5

Department of Defense

Environmental Protection Agency

Commodity Futures Trading Commission

Small Business Administration

Top 10 Total

All Others

$559.9

$547.9

$526.9

$380.4

$20,352.9

$2,848.6

FY 2022 % of 

Total Government

48.3%

7.8%

6.3%

6.2%

5.3%

5.1%

2.4%

2.4%

2.3%

1.6%

87.7%

12.3%
19

FY 2022 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix III: Total FY 2022 Write-Offs by Creditor Agency

In FY 2022, nearly 100 percent of the federal non-tax 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 2022

figure 22

Total Federal Non-Tax Write-Offs:

Top Ten Federal Creditor Agencies

(Dollars in Millions)

Agency FY 2022

Write-Offs

Department of Education

Department of Homeland Security

Commodity Futures Trading Commission

Department of Defense

Department of Housing and Urban Development

Social Security Administration

$18,969.3

$879.0

$432.9

$377.3

$364.1

$277.6

Government Total $21,905.0

Department of Agriculture

Department of Veterans Affairs

Securities and Exchange Commission

Export-Import Bank

Top 10 Total

All Others

$262.4

$136.2

$50.0

$40.8

$21,789.6

$115.4

FY 2022 % of 

Total Government

86.6%

4.0%

2.0%

1.7%

1.7%

1.3%

1.2%

0.6%

0.2%

0.2%

99.5%

0.5%
20

FY 2022 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.13

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

In FY 2022, Fiscal Service collected $5.2 billion through TOP for federal and state agencies, of which $1.5 billion was for 

debts owed to federal agencies and $3.7 billion for debts owed to state agencies. Highlights include:

 • $2.3 billion was collected for delinquent child support obligations submitted to TOP by HHS’s Office of Child 

Support Enforcement on behalf of states. 

 • $903.4 million was collected for 50 states 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.

 • $312.3 million was collected for the 50 states 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.

 • $136.2 million was collected for the 11 states 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 

$14.5 million from state payments to collect delinquent federal non-tax debt.

 • $583.8 million delinquent federal taxes was collected through the Federal Payment Levy Program.

TOP Collection - Federal Debt: FY 2018-2022

(Dollars in Millions)

Type of 

Debt

Type of Payment 

Offset / Levy FY 2018

Federal 

Non-Tax Debt Tax Refund Offset $3,256.4 $5,198.5 $3,505.0 $422.3 $547.9

Total

FY 2019 FY 2020 FY 2021 FY 2022

Federal 

Non-Tax Debt

Administrative 

Offset $485.4 $647.8 $469.6 $238.6 $359.2

Federal 

Non-Tax Debt State Payments $63.6 $103.3 $65.7 $13.3 $14.4

Federal 

Tax Debt

Tax Levy

(Federal Payments) $678.9 $801.5 $507.2 $261.6 $583.8

$4,484.3 $6,751.1 $4,547.5 $935.8 $1,505.3

13 “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 proper

 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
21

FY 2022 REPORT TO CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

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

TOP Collection - State Debt as of September 30: FY 2018-2022

(Dollars in Millions)

Type of 

Debt

Type of

Payment Offset FY 2018

Child 

Support

Tax Refund 

Offset $1,751.9 $1,723.3 $5,044.6 $2,707.7 $2,298.0

Total

FY 2019 FY 2020 FY 2021 FY 2022

State Income

Tax Debt

Tax Refund 

Offset $563.5 $493.2 $503.4 $695.1 $884.0

State Unemployment 

Compensation Debt

Tax Refund 

Offset $300.3 $270.9 $224.8 $293.4 $310.4

Child

Support

Administrative 

Offset $7.6 $8.6 $7.9 $9.9 $8.6

State Income Tax Debt 

(Reciprocal Program)

Administrative 

Offset $36.9 $39.1 $25.0 $21.9 $19.4

Other State Debt

(Reciprocal Program)

Administrative 

Offset $46.7 $54.6 $53.4 $107.3 $136.2

State Unemployment 

Compensation Debt

(Reciprocal Program)

Administrative 

Offset $4.6 $2.5 $2.1 $1.5 $1.5

$2,711.5 $2,592.2 $5,861.2 $3,836.8 $3,658.1

figure 24
22

FY 2022 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 2022. 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 2022. When agencies report information on the TROR, they certify to its accuracy.

source: treasury report on receivables and debt collection activities—fourth quarter fy 2022

Compliance with 120-Day Delinquent Debt Referral Requirement 

as of September 30: FY 2022

Agency

Total Number 

of Eligible 

Debts

Number of 

Eligible Debts 

Referred

Number of 

Eligible Debts 

Not Referred

Compliance 

Rate

Chemical Safety Board 2 2 0 100.0%

Commodity Futures Trading Commission 361 361 0 100.0%

Consumer Product Safety Commission 2 2 0 100.0%

Department of Commerce 15,036 15,036 0 100.0%

Equal Employment Opportunity Commission 20 20 0 100.0%

Farm Credit Administration 1 1 0 100.0%

Federal Communications Commission 12,731 12,731 0 100.0%

Federal Election Commission 293 293 0 100.0%

Federal Trade Commission 66 66 0 100.0%

Government Accountability Office 8 8 0 100.0%

Merit Systems Protection Board 1 1 0 100.0%

National Aeronautics and Space Administration 130 130 0 100.0%

National Archives & Records Administration 128 128 0 100.0%

National Credit Union Administration 1 1 0 100.0%

National Science Foundation 50 50 0 100.0%

Nuclear Regulatory Commission 373 373 0 100.0%

Office of Personnel Management 994 994 0 100.0%

Pension Benefit Guaranty Corp. 1,060 1,060 0 100.0%

Presidio Trust Corp. 62 62 0 100.0%

Railroad Retirement Board 4,052 4,052 0 100.0%

figure 25
23

FY 2022 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 2022

Compliance with 120-Day Delinquent Debt Referral Requirement 

as of September 30: FY 2022

Agency

Total Number 

of Eligible 

Debts

Number of 

Eligible Debts 

Referred

Number of 

Eligible Debts 

Not Referred

Compliance 

Rate

Securities and Exchange Commission 1,163 1,163 0 100.0%

Small Business Administration 122,989 122,989 0 100.0%

U.S. Agency of Global Media 2 2 0 100.0%

Department of Education 21,827,562 21,827,434 128 99.9%

Department of Housing and Urban Development 3,069 3,065 4 99.9%

Department of State 22,815 22,585 230 99.9%

Department of the Treasury 4,728 4,722 6 99.9%

Department of Transportation 8,219 8,218 1 99.9%

Department of the Interior 35,786 35,680 106 99.7%

Environmental Protection Agency 276 274 2 99.3%

Department of Justice 39,774 39,381 393 99.0%

Armed Forces Retirement Home 104 102 2 98.1%

Department of Veterans Affairs 3,681,237 3,637,182 44,055 98.8%

Agency for International Development 50 49 1 98.0%

Department of Energy 95 93 2 97.9%

Department of Health and Human Services 1,139,529 1,109,203 30,326 97.3%

General Services Administration 1,715 1,615 100 94.2%

Department of Agriculture 65,502 60,420 5,082 92.2%

Department of Homeland Security 67,457 55,458 11,999 82.2%

U.S. Postal Service 69,458 49,595 19,863 71.4%

Department of Labor 16,135 11,173 4,962 69.3%

The Judiciary 299 170 129 56.9%

Corp. for National and Community Service 315 165 150 52.4%

National Council on Disability 2 1 1 50.0%

Social Security Administration 1,322,598 439,044 883,554 33.2%

Consumer Financial Protection Bureau 14 4 10 28.6%

Department of Defense 1,620,175 304,332 1,315,843 18.8%
24

FY 2022 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 2022

Compliance with 120-Day Delinquent Debt Referral Requirement 

as of September 30: FY 2022

Agency

Total Number 

of Eligible 

Debts

Number of 

Eligible Debts 

Referred

Number of 

Eligible Debts 

Not Referred

Compliance 

Rate

Architect of the Capitol 17 0 17 0.0%

Council of Inspectors General on 

Integrity & Efficiency 3 0 3 0.0%

Election Assistance Commission 1 0 1 0.0%

Funds Appropriated to the President 7 0 7 0.0%

James Madison Memorial Fellowship 24 0 24 0.0%

John C. Stennis Space Center 2 0 2 0.0%

Library of Congress 49 0 49 0.0%

Selective Service System 8 0 8 0.0%

Tennessee Valley Authority 75 0 75 0.0%

U.S. Commission on International 

Religious Freedom 1 0 1 0.0%

U.S. Institution for Environmental 

Conflict Resolution 1 0 1 0.0%

U.S. House-Senate 218 0 218 0.0%

U.S. International Development Finance Corp. 1 0 1 0.0%
25

FY 2022 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 is available 

on Treasury’s website.

Payments Exempted by Action of the Secretary of the Treasury During FY 2022

Payment Agency Type of Payment

Federal Retirement Thrift 

Investment Board

Disbursements from an employee or former employee’s Thrift Savings Plan Approved 

December 6, 2021.

Department of the Treasury State Small Business Credit Initiative (SSBCI) payments, which represent transfers of

SSBCI Capital Program allocation amounts and Technical Assistance Grant Program

award amounts to participating jurisdictions for SSBCI under the Small Business Jobs

Act of 2010, as amended by section 3301 of the American Rescue Plan act of 2021. 

Approved May 13, 2022.

National Science Foundation Payments of awards to non-governmental parties for scientific and engineering research 

and education pursuant to the National Science Foundation Act of 1950. Approved May 

2, 2022.

Department of Agriculture Payments made by the USDA for the Farm Loan Borrower Relief Program under section 

22006 of the Inflation Reduction Act of 2022, Public Law 117-169. Approved September 

30, 2022.

figure 26
26

FY 2022 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, 2022:

Sources

Treasury Report on Receivables and Debt Collection Activities – Fourth Quarter 2022, 

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