U.S. Department of the Treasury, Bureau of the Fiscal Service

Agreement to Certify Federal Nontax Debts (revised September 2023) Page 1 

U.S. DEPARTMENT OF THE TREASURY

BUREAU OF THE FISCAL SERVICE

CY2024 Agreement to Certify Federal Nontax Debts for the Centralized Receivables 

Service, the Cross-Servicing Program, and the Treasury Offset Program 

This Agreement to Certify Federal Nontax Debts (Certification Agreement) is submitted by: 

 (Creditor Agency). 

The Creditor Agency is submitting this Certification Agreement with regard to all types of debt

referred by the Creditor Agency.

Section I: Background

A. The U.S. Department of the Treasury, Bureau of the Fiscal Service (Fiscal Service), 

provides debt collection services to Federal agencies that are owed nontax debt. 

B. Federal agencies are generally required to refer delinquent nontax debts to Fiscal Service for 

debt collection purposes. See 31 U.S.C. §§ 3711(g), 3716(c), and 3720A(a). Federal agencies 

may also enter into an agreement with Fiscal Service for the purpose of servicing certain debts 

from the time the agency establishes a debt.

C. Upon submitting debts to Fiscal Service for debt collection services, Federal agencies are 

required to certify to Fiscal Service, among other things, that the debts are valid, legally 

enforceable, and that there are no bars to collection. 

D. The definitions of terms used in this Certification Agreement are in Attachment A, 

Certification Terminology. 

Section II: General Provisions

The Creditor Agency understands and agrees to the following: 

A. Scope. The provisions of this Certification Agreement apply to all Debts submitted by 

Electronic Transmission before, on, or after the date of the Certification Agreement by the 

Creditor Agency to Fiscal Service for collection through the Centralized Receivables Service

(CRS), the Cross-Servicing Program, and/or the Treasury Offset Program (TOP). 

B. Certification Authority. Only an individual with delegated authority to certify a Debt on 

behalf of the Creditor Agency will submit a Debt to Fiscal Service via an Add Record or 
 

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Agreement to Certify Federal Nontax Debts (revised September 2023) Page 2

Update Record. The Creditor Agency will provide a copy of this Certification Agreement to

any such individual.

C. Changes to Debt Information

1. The Creditor Agency understands its obligation to notify Fiscal Service: (a) of any

change in the amount, validity, or legal enforceability of the Debt; and (b) if the

Debt becomes subject to circumstances that legally preclude or bar collection.

2. The Creditor Agency authorizes Fiscal Service to Update Records on its behalf, in 

accordance with criteria established by Fiscal Service, including without limitation for

the purpose of adding alias Debtor name information for a Debt certified by the

Creditor Agency. The Creditor Agency will notify Fiscal Service as soon as it learns 

that any such update is incorrect.

D. Recall, Inactivation, and Closure of Debts

1. The Creditor Agency understands its obligation to recall a Debt (or a Debtor’s liability 

with regard to a Debt) submitted to CRS or the Cross-Servicing Program, and inactivate or 

close a Debt (or a Debtor’s liability with regard to a Debt) referred directly to TOP, as 

applicable, if the: (a) Debtor has filed for bankruptcy and the automatic stay is in effect; 

(b) Debt is not enforceable; (c) Debt is not valid or has been paid in full; (d) Creditor 

Agency discovers that it incorrectly certified the Debt; or (e) Creditor Agency discovers 

any other reason that would render its certification of the Debt to be invalid. 

2. The Creditor Agency understands its obligation to recall a Debt submitted to the CrossServicing Program and inactivate or close a Debt referred directly to TOP, as applicable, if 

the Debt is not delinquent. 

3. After the Creditor Agency recalls a Debt from the Cross-Servicing Program and/or CRS,

the Creditor Agency understands that it reassumes responsibility for servicing, collecting, 

or compromising the Debt, or for suspending or terminating collection action on the Debt. 

E. Social Security Number Fraud Prevention Act of 2017. The Creditor Agency does not use 

an individual debtor’s social security number in the account number it submits to Fiscal 

Service.
 

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Agreement to Certify Federal Nontax Debts (revised September 2023) Page 3 

Section III: Debt Certification

The Creditor Agency understands that, by submitting a Debt to Fiscal Service the individual 

submitting the Debt is certifying to Fiscal Service, under penalty of perjury, that, to the best of his 

or her knowledge and belief, the following is true and correct:

A. General Prerequisites for Collection

1. Valid Debt. The Creditor Agency has made a final determination that the Debt is valid

and legally enforceable in the amount stated, and that the Debt is not subject to any 

circumstances that legally preclude or bar collection. 

2. Debt Data. All information in the transmission of the Debt is accurate.

3. Email Addresses. If the Creditor Agency provides to Fiscal Service an email address for a 

Debtor, it has determined either that: (a) the Debtor has consented to receiving any and all 

communications at that address, including due process notifications; or (b) it is otherwise 

appropriate to send any and all communications to that address, including due process 

notifications. 

4. Foreign Addresses. If the Creditor Agency provides to Fiscal Service a foreign address 

for a Debtor, it has determined that it is appropriate to send any and all communications to 

that address, including due process notifications.

5. Promulgation of Regulations. The Creditor Agency has promulgated all regulations 

required by 31 CFR parts 285 and 900-904 to transfer debts to Fiscal Service for collection 

by administrative offset, tax refund offset, Federal salary offset, administrative wage 

garnishment, credit bureau reporting, and other collection tools authorized and/or required 

by the Federal Claims Collection Standards (31 CFR Parts 900-904), as may be amended, 

as well as other statutes, regulations and policies applicable to collection of the Debt.

6. Creditor Agency Profile Form. The Creditor Agency has completed all applicable 

Creditor Agency Profile Forms and such forms are accurate and up to date. The 

Creditor Agency has ensured that all agency point of contact information in Fiscal 

Service’s debt collection system are up to date and will update Fiscal Service if there are 

any changes to this information. 

7. Fraud and Antitrust Debts. The Debt: (a) does not appear to involve fraud, the 

presentation of a false claim, a misrepresentation on the part of the debtor or any party 

having an interest in the Debt, or conduct in violation of the antitrust laws; or (b) was 

referred to the Department of Justice in accordance with 31 U.S.C. § 3711(b)(1) and 31 

CFR § 900.3(a), and the Department of Justice returned the Debt to the Creditor Agency 

for further collection action. 

8. Protected Health Information. If the Creditor Agency anticipates submitting any 

protected health information (as defined under the Health Insurance Portability and 

Accountability Act of 1996, as amended, and associated regulations) to Fiscal Service 
 

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Agreement to Certify Federal Nontax Debts (revised September 2023) Page 4

for debt collection purposes, it has determined that such disclosure is authorized under 

relevant law and has informed Fiscal Service of any limitations on re-disclosure.

9. Compliance with Fiscal Service’s Privacy and Security Requirements. The Creditor 

Agency is compliant with the Fiscal Service Technical Guidance and all rules of 

behavior for Fiscal Service’s debt collection systems. In addition, the Creditor Agency 

has confirmed that each individual that has access to information in Fiscal Service’s 

system(s): (a) is familiar with applicable Fiscal Service Technical Guidance and rules of 

behavior; (b) has a need to access the system(s); (c) accesses the system(s) only to the 

extent that the individual has a “need to know” the information contained therein; and 

(d) will not re-disclose the information unless permitted by the Fiscal Service Technical 

Guidance, rules of behavior, and applicable law.

B. General Prerequisites for Collection through the Centralized Receivables Service (CRS)

1. Agency Participation Agreement. The Creditor Agency has entered into an agreement 

with Fiscal Service for the purpose of servicing the Debt from the time the Creditor 

Agency established the Debt, and that agreement remains in effect.

2. Reactivation. If the Creditor Agency is reactivating a Debt that was previously closed in 

CRS after the Debtor exercised any due process right the Debtor has pursuant to any law 

governing the collection of the Debt, the Creditor Agency has complied with all 

requirements in such laws and has resolved, in accordance with the Creditor Agency’s 

procedures, any outstanding dispute or any request for administrative review, hearing, or 

proof of debt documentation.

3. Configurable Delinquency Date. If the Creditor Agency elects to use a delinquency 

date that is earlier than the date that CRS sends its initial notice to the Debtor, the 

Creditor Agency has complied with Section III.C.2.

C. General Prerequisites for Collection through the Treasury Offset Program and/or the 

Cross-Servicing Program

1. Delinquent Debts. The Debt is delinquent, and the Debtor is not paying the Debt in 

accordance with any repayment agreement entered into with the Creditor Agency.

2. Interest, Penalties, and Administrative Costs. The Creditor Agency has complied with 

all of the provisions of 31 U.S.C. § 3717 and 31 CFR § 901.9, as well as other statutes, 

regulations, agreements, and/or policies applicable to Creditor Agency’s assessment of 

interest, penalties, and administrative costs on the Debt. The Creditor Agency has 

provided a written notice to the Debtor explaining the Creditor Agency’s requirements 

concerning the assessment of interest, penalties, and administrative costs.

3. Debtor Disputes. The Creditor Agency has considered any and all evidence presented by 

the Debtor disputing the Creditor Agency’s determination about the Debt, and there are 

no pending appeals of such determination that would preclude collection of the Debt.

4. Collection Efforts. The Creditor Agency has made reasonable efforts to obtain payment 
 

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Agreement to Certify Federal Nontax Debts (revised September 2023) Page 5

of the Debt, including, at a minimum, by demanding payment of the Debt.

5. Exception for Aggregated Debts. Notwithstanding anything else in this Certification 

Agreement, with regard to direct referrals of Debt to TOP, the Creditor Agency may 

aggregate multiple debts into a single referral only if: (a) the Creditor Agency is actively 

making improvements so that it becomes operationally possible (i) to refer new debts to 

TOP in separate referrals, and (ii) to separate all aggregated debts previously referred to 

TOP; (b) these improvements are being made pursuant to a timeline that Fiscal Service 

has approved; and (c) the Creditor Agency ensures that the delinquency date listed for 

all its referrals, whether for Debts previously referred or to be referred in the future, 

reflects the most recent delinquency date of the multiple debts included in the referral. 

6. Exception for Altered Delinquency Dates. Notwithstanding anything else in this 

Certification Agreement, with regard to direct referrals of Debt to TOP, the Creditor 

Agency may refer a debt listing a delinquency date that is more recent than the date the 

debt became delinquent, but only if listing a more recent delinquency date is required by 

the Creditor Agency’s written policy or procedures. 

D. General Prerequisites for Collection by Administrative and Tax Refund Offset. If, in the 

Creditor Agency Profile Form, the Creditor Agency has authorized Fiscal Service to collect

the Debt by offsetting Federal and State tax and nontax payments:

1. Compliance with Offset Laws. The Creditor Agency has complied with all of the 

provisions of 31 U.S.C. §§ 3711(g)(9)(A)-(B), 3716 and 3720A, 31 CFR Part 285,

and the Federal Claims Collection Standards (31 CFR Parts 900-904), as well as other

statutes, regulations, and policies applicable to the collection of the Debt by offset.

2. Due Process Prerequisites. At least 60 days prior to the Certification Date, the 

Creditor Agency has provided, or made a reasonable attempt to provide, in accordance

with applicable offset regulations, each Debtor with:

a. a written notification, at the Debtor’s most current known address, of the nature and

the amount of the Debt, the intention of the Creditor Agency to collect the Debt

through offset, including offset of Federal and State payments, and an explanation of

the rights of the Debtor;

b. an opportunity to inspect and copy the records of the Creditor Agency with respect 

to the Debt;

c. an opportunity for review of the Creditor Agency’s determination with respect to the 

Debt, including an opportunity to present evidence that all or part of the Debt is not 

delinquent or legally enforceable; and

d. an opportunity to enter into a written repayment agreement with the Creditor 

Agency.

3. Due Process Prerequisites for Certain Older Debts. For a Debt outstanding more than

ten years on or before December 28, 2009, the Creditor Agency sent the notice 
 

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Agreement to Certify Federal Nontax Debts (revised September 2023) Page 6

described in Section III.D.2.a to the last known address of the Debtor after the Debt was

outstanding for more than ten years and afforded the Debtor the opportunities described

in Sections III.D.2.b. - III.D.2.d. at that time. This requirement does not apply to any

Debt that could be collected by offset without regard to any time limitation prior to 

December 28, 2009.

E. Prerequisites for Collection by Federal Salary Offset. If, through a Salary Offset

Instruction, the Creditor Agency has authorized Fiscal Service to collect the Debt by offsetting

Federal salary payments:

1. Compliance with Federal Salary Offset Laws. The Creditor Agency has complied with 

all of the provisions of 5 U.S.C. § 5514, 31 U.S.C. § 3711(g)(9)(C), 5 CFR 

§§ 550.1101-1110, and 31 CFR § 285.7, as may be amended, as well as other statutes, 

regulations and policies applicable to collection by salary offset; and

2. Due Process Prerequisites. At least 60 days prior to the Certification Date, the Creditor 

Agency has provided, or made a reasonable attempt to provide, in accordance with 

applicable offset regulations, each Debtor with the notification and opportunities 

required by Sections III.D.2. and III.D.3., and any other notices, opportunities, or 

considerations required for Federal salary offset.

F. Prerequisites for Reporting to Consumer Reporting Agencies. If, in the Creditor

Agency Profile Form, the Creditor Agency has authorized Fiscal Service to disclose Debts to 

consumer reporting agencies:

1. Compliance with Consumer Reporting Agency Requirements. The Creditor Agency

has complied with all of the provisions of 31 U.S.C. § 3711(e) and the Federal

Claims Collection Standards, as well as other statutes, regulations, and policies

applicable to the reporting of a delinquent Debt to consumer reporting agencies.

2. Notice Prerequisites. At least 60 days prior to the Certification Date, the Creditor

Agency provided the Debtor with:

a. notification that the Debt is overdue and the Creditor Agency intends to disclose 

that the Debtor is responsible for the Debt to a consumer reporting agency;

b. the specific information to be disclosed to the consumer reporting agency; and

c. the Debtor’s rights to an explanation of the claim, dispute the information in the 

Creditor Agency’s records about the claim, and an administrative repeal or review of

the claim; and

3. Review Prerequisites. Upon the request of a Debtor, the Creditor Agency has provided

for a review of the Debtor’s claim(s), including an opportunity for reconsideration of

the initial decision on the Debt.
 

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Agreement to Certify Federal Nontax Debts (revised September 2023) Page 7 

Section IV: Debt Recertification

With respect to each Debt submitted to Fiscal Service (or its predecessor) prior to the execution of 

this Certification Agreement, if the Debt remains subject to collection by offset through the TOP: 

A. Compliance with General Prerequisites for Collection. The Creditor Agency re-certifies, in 

writing, under penalty of perjury, that, to the best of its knowledge and belief, all of the general 

prerequisites for collection set forth in Section III.A. are true and correct. 

B. Credit of Collections to Debt Balance. The Creditor Agency has notified Fiscal Service, via 

an Update Record, of any changes to the Debt’s balance as a result of collections received 

directly by the Creditor Agency. 

C. Compliance with Prerequisites for Collection by Offset. If, in the Creditor Agency Profile 

Form, the Creditor Agency has authorized Fiscal Service to collect the Debt by offsetting 

Federal and State tax and nontax payments, the Creditor Agency complied with all of the 

prerequisites for collection by administrative and tax refund offset set forth in Section III.D., 

and/or the prerequisites for collection by Federal salary offset set forth in Section III.E., as 

applicable, including in each case the obligation to provide each Debtor with the notices, 

opportunities, and other considerations required for offset of the applicable payments. 

Section V: Authority

By signing below, I certify that I have delegated authority to execute this Certification

Agreement on behalf of the head of the Creditor Agency and understand this agreement applies to 

all Debts submitted by Electronic Transmission before, on, or after the date of the Certification 

Agreement to Fiscal Service for collection through CRS, the Cross-Servicing Program, and/or 

TOP. 

 ___________________________________________________

 Signature 

 

____________________________________________

Print Name

____________________________________________

Title

____________________________________________

Date
 

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Agreement to Certify Federal Nontax Debts (revised September 2023) Page 8 

ATTACHMENT A

Certification Terminology

For the purposes of this Certification Agreement:

1. Add Records. “Add Records” means the addition of a new Debt or the reactivation of a 

Debt that was previously recalled or closed, by Electronic Transmission, to Fiscal Service 

(whether through CRS, the Cross-Servicing Program, or TOP), by the Creditor Agency 

with an instruction by the Creditor Agency directing Fiscal Service to take collection action

on the Debt, in accordance with the specification in the Fiscal Service Technical Guidance

and Creditor Agency Profile Form. “Add Records” occurs when the Creditor Agency 

submits a Debt to Fiscal Service unless the Creditor Agency explicitly instructs Fiscal 

Service not to take collection action (in accordance with the specifications of the Fiscal 

Service Technical Guidance). As further specified in the Fiscal Service Technical 

Guidance, “Add Records” can be accomplished either through a batch or manual process.

2. Centralized Receivables Service (CRS). “Centralized Receivables Service” or “CRS” is 

Fiscal Service’s debt servicing program in which Fiscal Service services Federal nontax 

debts from the point at which Creditor Agencies establish a debt until the debt is paid, 

otherwise resolved, or referred to the Cross-Servicing Program. 

3. Certification Date. “Certification Date” means the date of the Electronic Transmission of 

the Debt. 

4. Creditor Agency. “Creditor Agency” is the Federal agency whose name has been populated 

on the top of page 1 of this Certification Agreement. To the extent this Certification 

Agreement refers to actions the Creditor Agency must take, those actions include actions 

taken on behalf of the Creditor Agency.

5. Creditor Agency Profile Form. “Creditor Agency Profile Form” means the document(s)

the Creditor Agency completes to provide information to Fiscal Service, including, among 

other things, what tools Fiscal Service is authorized to use to collect Debts on behalf of the 

Creditor Agency, and contact information for the Creditor Agency’s personnel who are 

available to assist Fiscal Service with questions related to the transferred Debt. The 

Creditor Agency Profile Form(s) are Fiscal Service documents that Fiscal Service sends to 

agencies for completion. 

6. Cross-Servicing Program. “Cross-Servicing Program” means Fiscal Service’s debt 

collection program in which Fiscal Service uses a variety of debt collection tools, 

including TOP, to collect delinquent nontax debts on behalf of Federal agencies.

7. Debt. “Debt” means each Federal nontax debt, any information about such a debt, any 

information about the Debtor associated with the debt, and any update, change, or 

modification to such information. 

8. Debtor. “Debtor” means a person who owes a Debt.
 

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Agreement to Certify Federal Nontax Debts (revised September 2023) Page 9 

 

9. Electronic Transmission. “Electronic Transmission” means any transmission of 

information to Fiscal Service from the Creditor Agency via any form of electronic media 

including without limitation tapes, diskettes, and on-line access through an Add Records, 

an Update Records, or a Salary Offset Instruction. 

10. Fiscal Service Technical Guidance. “Fiscal Service Technical Guidance” means the

technical guidance issued by Fiscal Service that, among other things, instructs agencies 

how to Add Records and Update Records. “Fiscal Service Technical Guidance” includes: 

a. Direct Referrals to TOP. For direct referrals to TOP, “Fiscal Service Technical 

Guidance” includes:

i. “Treasury Offset Program Agency Guide: The Official Federal Agency Guide 

to the Treasury Offset Program,” version 2018.0, as updated from time-to-time; 

ii. “Treasury Offset Program: Enhanced Record Layouts Version 3.13.1 with 

Definitions, Error Codes and Layout Mapping,” as updated from time-to- time; 

iii. “Treasury Offset Program: The Online Client Agency User Guide,” Web 

Version Release 3.0, as updated from time-to-time; and 

iv. Any other guidance issued by Fiscal Service providing technical 

specifications for how to refer Debts directly to TOP. 

b. Referrals to the Cross-Servicing Program. For referrals to the Cross-Servicing 

Program, “Fiscal Service Technical Guidance” includes:

i. “Integrated Agency Interface File Format For Cross-Servicing,” version 3.30.S

revised 06/26/2020; 

ii. “XDC Cross-Servicing Debt Collection System Referral File Format: Electronic 

Case Entry for Cross-Servicing,” as updated from time-to-time;

iii. “Cross-Servicing Debt Collection System Online Functionality: Creating a Case 

Online V3.2,” revised 04/18/2019, as updated from time-to-time;

iv. Any other guidance issued by Fiscal Service providing technical specifications 

for how to refer Debts to the Cross-Servicing Program.

c. Referrals to CRS. For referrals to the CRS, “Fiscal Service Technical Guidance” 

includes: 

i. CRS User and Reports Guide; 

ii. CRS Rules of Behavior; 

iii. XDC – CRS Standard Batch File Format

iv. CRS Agency Extract File layout 

v. Any other guidance issued by Fiscal Service providing technical specifications 

for how to refer Debts to the Centralized Receivables Service

11. Protected Health Information. “Protected Health Information” means protected health 

information as the term is defined in 45 CFR § 164.501, limited to the information created 

or received by Fiscal Service from or on behalf of the Creditor Agency. 
 

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Agreement to Certify Federal Nontax Debts (revised September 2023) Page 10

12. Record Type 6. In the context of Debts that are referred directly to TOP, “Record Type

6” means the record layout used for sending data to TOP and includes information

regarding what payments should be excluded from offset.

13. Salary Offset Instruction. “Salary Offset Instruction” means the salary by-pass indicator

used by the Creditor Agency to indicate to TOP whether a Debt should be collected 

through the offset of Federal salary payments. As further specified in the Fiscal Service

Technical Guidance:

a. No Offset of Federal Salary Payments. To direct that Fiscal Service not collect a 

Debt through the offset of Federal salary payments, the Creditor Agency must do one 

of the following: 

i. Transmit the file with a Record Type 6 containing an A in the Action Field and 

SAL in the Payment Bypass Indicator Field. 

ii. Indicate in the Creditor Agency’s Agency Profile (i.e., the default settings 

established by the Creditor Agency) that Federal salary payments should not be 

offset. 

iii. Manually check the “salary by-pass” column online through the Debt Debtor 

Information Screen. The “Debt Debtor Information Screen” is the screen in the 

TOP Web Client (as defined in Fiscal Service Technical Guidance) on which a 

Debt can be entered. 

iv. Follow other relevant guidance in the Fiscal Service Technical Guidance 

regarding how to bypass salary payments.

b. Offset Federal Salary Payments. The Creditor Agency directs Fiscal Service to collect 

a Debt through the offset of Federal salary payments as follows:

i. If the Creditor Agency submits a Debt to Fiscal Service without a specific 

indication that the Debt should not be collected through the offset of Federal 

salary payments (see paragraph 15.a. of this Attachment A, above), the Creditor 

Agency has indicated that the Debt should be collected through the offset of 

Federal salary payments;

ii. If the Creditor Agency has previously indicated that Federal salary payments not 

be offset, to indicate that Federal salary payments be offset, the Creditor Agency 

must:

(a) Send a Record Type 6 with a D in the Action Field and SAL in the Payment 

Bypass Indicator Field;

(b) Send a Record Type 6 with a U in the Action Field and SAL in the Payment 

Bypass Indicator Field; or

(c) Indicate in the Creditor Agency’s Agency Profile (i.e., the default settings 

established by the Creditor Agency) that Federal salary payments should be 

offset; or

iii. The Creditor Agency must follow other relevant guidance in the Fiscal Service

Technical Guidance regarding how to offset Federal salary payments.

14. Treasury Offset Program or TOP. “Treasury Offset Program” or “TOP” means Fiscal 

Service’s debt matching and payment offset program that uses payment and debt data 
 

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Agreement to Certify Federal Nontax Debts (revised September 2023) Page 11

received from Federal agencies and States to collect delinquent debt from payments 

disbursed by Fiscal Service and other Federal and State disbursing agencies.

15. Update Records. “Update Records” means any update, change or modification of

information about a Debt previously transmitted by the Creditor Agency. Specifically, 

“Update Records” includes any update, change or modification of information about such a 

Debt that is submitted to Fiscal Service, by Electronic Transmission, through either a batch 

or manual process, as further specified by the Fiscal Service Technical Guidance.