U.S. Government 

Receivables and Debt Collection 

Activities of Federal Agencies 

Department of the Treasury 

July 2014

FISCAL YEAR 2013

REPORT TO THE CONGRESS
a message from the fiscal assistant secretary

department of the treasury

washington, dc

office of the fiscal assistant secretary

I am pleased to present the Fiscal Year 2013 Report to the Congress on United States Government Receivables and Debt 

Collection Activities of Federal Agencies. This annual report provides important information to the American public 

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

At the end of Fiscal Year (FY) 2013, outstanding non-tax receivables (current and delinquent) owed to the United 

States exceeded $1 trillion, an increase of $118 billion (13 percent) from the prior fiscal year. These receivables 

include loans to students, small business owners, homeowners, farmers, and veterans. They also represent 

administrative non-tax receivables, including fines and penalties, overpayments, and fees. 

Most citizens pay their debt on time. However, at the end of FY 2013, delinquent non-tax debt owed to the 

Federal government rose to $212 billion, an increase of nearly $50 billion (31 percent) from the prior fiscal year. 

The timely and efficient collection of delinquent debts helps fund government operations, maintain key programs, 

and reduce the Federal deficit. Thus, it is very important to continue to find ways to cost-effectively collect the 

delinquent debt owed to the government, while, at the same time, providing debtors with due process and the 

opportunity to repay debt in accordance with their financial ability to pay. 

In FY 2013, the Bureau of the Fiscal Service collected a record $7.0 billion owed to Federal and State agencies at a 

relatively small cost to the Federal government — $58.37 are collected for every $1 spent.

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

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

government’s finances.

David A. Lebryk
CONTENTS

A Message from the Fiscal Assistant Secretary

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

 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

 

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

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

Appendix II: Total FY 2013 Collection of Federal Delinquent Non-Tax Debt by Creditor Agency .................... 17

Appendix III: Total FY 2013 Write-Offs by Creditor Agency .......................................................................... 18

Appendix IV: Treasury Offset Program (TOP) Collections Including Debt Owed to the Internal 

 Revenue Service and State Agencies ........................................................................................................... 19

Appendix V: Sources of Data .......................................................................................................................... 21

ENDNOTES ....................................................................................................................................................22

FISCAL YEAR 2013 REPORT TO THE CONGRESS:

U.S. GOVERNMENT RECEIVABLES AND 

DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES
1 FY 2013 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

I. Introduction

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

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

this report includes information that Federal creditor agencies provide to the Secretary on the status of their accounts 

receivable and delinquent debt, as reported on the Treasury Report on Receivables and Debt Collection Activities 

(TROR). For more information about the TROR, visit http://fms.treas.gov/debt/dmrpts.html.

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

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

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

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

receivable.

By the end of FY 2013, the government’s outstanding non-tax receivables totaled more than $1 trillion, an increase of 

$118 billion (13 percent) from FY 2012. When the government’s receivables are not paid by the applicable due date or in 

the appropriate manner, they become delinquent debt. In FY 2013, delinquent non-tax debt owed to the United States 

totaled $212 billion, an increase of nearly $50 billion (31 percent) from FY 2012. 

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

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

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

collection of delinquent non-tax debt. In FY 2013, Federal creditor agencies collected $31 billion of delinquent non-tax 

debt, an increase of $4 billion (17 percent) from FY 2012. 

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 FY 2012 to FY 2013, and focuses on specific aspects of government-wide non-tax receivables and debt 

collection activities

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

periods. Therefore, caution must be exercised when comparing annual totals and year-over-year changes of receivables, 

delinquencies, and collections. Depending on the structure of repayment terms, for example, the date that a receivable 

is due may be in the same fiscal year that it is booked or it may be in a future fiscal year. Similarly, collections during 

FY 2013 may be associated with non-tax debt that became delinquent either in FY 2013 or in a prior year, and are most 

often associated with receivables that were booked in a prior fiscal year.
2 FY 2013 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

II. Non-Tax Receivables Owed to the United States 

A. Total Non-Tax Receivables

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

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

receivables are also referred to as delinquent debt.

At the end of FY 2013, total non-tax receivables (current and delinquent) owed to the United States totaled $1.0 trillion, 

an increase of $118.2 billion (13 percent) from FY 2012. The total outstanding receivable balance at the end of a fiscal 

year is the net of new receivables booked during that fiscal year, plus receivables owed from prior years (that have not 

been collected or written off) less collections, adjustments, and amounts written off. 

New non-tax receivables booked during FY 2013 totaled $391.0 billion, an increase of $21.6 billion (6 percent) from FY 

2012. Collection during FY 2013 on non-tax receivables was $273.4 billioni

, an increase of $33.5 billion (14 percent) 

from FY 2012. 

source: treasury report on receivables and debt collection activities — fourth quarter fy 2009 - 2013

2009 2010 2011 2012 2013

$ 300

$ 400

$ 500

$ 600

$ 700

$ 800

$ 900

$ 1000

$ 1100

$1200

$525.0

$625.8

$777.8

$931.1

$1049.3

Outstanding Federal Non-Tax Receivables as of September 30: FY 2009-2013

(Dollars in Billions)

Fiscal Year

Dollars in Billions

figure 1
3 FY 2013 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

source: treasury report on receivables and debt collection activities — fourth quarter fy 2009 - 2013

source: treasury report on receivables and debt collection activities — fourth quarter fy 2009 - 2013

2009 2010 2011 2012 2013

$ 100

$ 200

$ 300

$ 400

$ 500

$ 600

$ 700

$ 800

$ 900

$1000

$565.3

$354.2 $379.4 $369.4 $391.0

New Federal Non-Tax Receivables, by Fiscal Year Booked: FY 2009-2013

(Dollars in Billions)

Fiscal Year

Dollars in Billions

2009 2010 2011 2012 2013

$ 0

$ 50

$ 100

$ 150

$ 200

$ 250

$ 300

$ 350

$ 400

$ 450

$222.8 $222.9

$245.3 $239.9

$273.4

Total Collection On Federal Non-Tax Receivables: FY 2009-2013

(Dollars in Billions)

Fiscal Year

Dollars in Billions

figure 3

figure 2
4 FY 2013 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

1. By Creditor Agency

Together, the Department of Education (Education)ii and the Department of Agriculture (USDA) accounted for 

$874.6 billion (83 percent) of the government’s total outstanding receivables.

source: treasury report on receivables and debt collection activities — fourth quarter fy 2012 - 2013

source: treasury report on receivables and debt collection activities — fourth quarter fy 2012 - 2013

figure 4

figure 5

FY 2013

(Billions)

Agency

Department of Education

Department of Agriculture

Department of the Treasury

Export-Import Bank

Department of Energy

FY 2012 to FY 2013 Percentage Change in Outstanding Federal 

Non-Tax Receivablesiii : FY 2013 Top Five Creditor Agencies 

(Dollars in Billions)

% Change from 

FY 2012 to FY 2013

$760.1 18.2%

$114.5 - 3.7%

$20.0 - 13.4%

$19.7 41.2%

$18.5 14.2%

All Others

Total Government

$116.5 0.7%

$1,049.3

FY 2012

(Billions)

$643.3

$118.8

$23.1

$14.0

$16.2

$115.7

$931.1 12.7%

FY 2013

(Billions)

Agency

Department of Education

Department of Health and 

Human Services

Department of Housing and 

Urban Development

Department of Agriculture

Department of Defense

FY 2012 to FY 2013 Percentage Change in Collection of Federal Non-Tax 

Receivables: FY 2013 Top Five Creditor Agencies

(Dollars in Billions)

% Change from 

FY 2012 to FY 2013

$59.1 - 1.5%

$53.2 25.6%

$30.1 16.3%

$18.3 36.5%

$15.3 - 2.5%

All Others

Total Government

$97.4 17.9%

$273.4

FY 2012

(Billions)

$59.9

$42.4

$25.9

$13.4

$15.7

$82.6

$239.9 14.0%
5 FY 2013 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

2. By Receivable Type

Of the $1.0 trillion in Federal non-tax receivables outstanding at the end of FY 2013, Federal loan receivables (direct 

loans and defaulted guaranteed loans) represented $969.3 billion (92 percent) of total outstanding receivables. 

Direct loans and defaulted guaranteed loans increased by $124.8 billion (15 percent) from FY 2012. Administrative 

receivables (all non-loan receivablesiv (both current and delinquent) represented $80.0 billion (8 percent) of the total 

outstanding receivables by the end of FY 2013, a decrease of $6.6 billion (8 percent) from FY 2012. 

B. Interest, Penalties, and Administrative Costs

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

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

Of the $1.0 trillion in outstanding current and delinquent receivables at the end of FY 2013, $69.6 billion (7 percent) 

represented unpaid interest, penalties, and administrative costs.

2009 2010 2011 2012 2013 $ 0

$ 100

$ 200

$ 300

$ 400

$ 500

$ 600

$ 700

$ 800

$ 900

$ 1000

Outstanding Federal Non-Tax Receivables as of September 30, By Type : FY 2009 - 2013

(Dollars in Billions)

Fiscal Year

Dollars in Billions

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

$844.5

$693.7

$545.9

$451.5

$73.5 $79.8 $84.1 $86.6 $80.0

$969.3

source: treasury report on receivables and debt collection activities — fourth quarter fy 2009-2013

figure 6
6 FY 2013 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

A. Total Delinquent 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 booked as a receivable or during a subsequent fiscal year. 

At the end of FY 2013, outstanding delinquent non-tax debt owed to the United States totaled $212.5 billion, an 

increase of $49.8 billion (31 percent) from FY 2012. The total outstanding delinquent debt balance at the end of a fiscal 

year is the net of debt that remained delinquent from previous fiscal years and debt that became delinquent during that 

fiscal year less collections, adjustments, and amounts written off. 

Of the $212.5 billion in outstanding delinquent debt as of the end of FY 2013, a total of $103.1 billion became 

delinquent during FY 2013v

, an increase of $6.4 billion (7 percent) from FY 2012.

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

2009 2010 2011 2012 2013 $ 0

$ 25

$ 50

$ 75

$ 100

$ 125

$ 150

$ 175

$ 200

$ 225

$ 250

Federal Delinquent Non-Tax Debt as of September 30 : FY 2009-2013

(Dollars in Billions)

Fiscal Year

Dollars in Billions

Outstanding Debt < 365 Days Delinquent Total Outstanding Debt

$96.7

$69.5

$48.2 $59.7

$212.5

$162.7

$131.0

$107.2 $103.6 $103.1

source: treasury report on receivables and debt collection activities — fourth quarter fy 2009-2013

figure 7
7 FY 2013 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Of the total $212.5 billion of outstanding delinquent debt at the end of FY 2013, $76.5 billion (36 percent) of 

outstanding delinquent non-tax debt was more than two years delinquent and $136.0 billion (64 percent) was less 

than two years delinquent.

1. By Age

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

1-180 

Days

181 Days - 

2 Years

2-6 Years

6-10 Years

> 10 Years

Percentages of Federal Non-Tax Delinquencies, By Age: FY 2013

(Percentage of Total)

Percent

Age

7%

24%

26%

38%

5%

Delinquency Age FY 2009

1-180 Days

181 Days - 2 Years

2-6 Years

6-10 Years

> 10 Years

Total Federal Non-Tax Delinquencies, By Age : FY 2009 - 2013

(Dollars in Billions)

$48.9

$24.1

$20.5

$4.5

$9.2

Total $107.2

FY 2010

$34.3

$29.7

$22.9

$5.4

$11.3

$103.6

FY 2011

$49.7

$37.7

$26.5

$5.2

$11.9

$131.0

FY 2012

$72.2

$44.0

$26.4

$8.2

$11.9

$162.7

FY 2013

$81.1

$54.9

$51.0

$11.3

$14.2

$212.5

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

source: treasury report on receivables and debt collection activities — fourth quarter fy 2009 - 2013

figure 8

figure 9
8 FY 2013 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

2. By Creditor Agency

By the close of FY 2013, $193.3 billion (91 percent) in delinquent debt was owed to five Federal creditor agencies: 

Education, Small Business Administration (SBA), Department of Defense (DoD), Social Security Administration 

(SSA) and USDA.

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

SSA

USDA

All Others

DoD

SBA

Federal Non-Tax Delinquencies in FY 2013: Top Five Creditor Agencies

(Percentage of Total)

Percent

Agency

3%

3%

3%

2%

Education 80%

9%

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

source: treasury report on receivables and debt collection activities — fourth quarter fy 2012 - 2013

figure 10

figure 11

FY 2013

(Billions)

Agency

Department of Education

Small Business Administration

Department of Defense

Social Security Administration

Department of Agriculture

FY 2012 to FY 2013 Percentage Change in Federal 

Non-Tax Delinquencies: FY 2013 Top Five Creditor Agencies 

(Dollars in Billions)

% Change from 

FY 2012 to FY 2013

$170.8 42.2%

$5.9 - 9.3%

$5.8 - 1.1%

$5.8 15.6%

$5.0 9.4%

All Others

Total Government

$19.2 -6.7%

$212.5

FY 2012

(Billions)

$120.2

$6.5

$5.9

$5.0

$4.6

$20.5

$162.7 30.6%
9 FY 2013 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

3. By Debt Type

Federal loan program delinquencies (direct and guaranteed) comprised $185.4 billion (87 percent) of total 

delinquencies at the end of FY 2013, which is an increase of $50.9 billion (38 percent) from FY 2012. Administrative 

delinquencies for FY 2013 totaled $27.1 billion, a decrease of $1.1 billion (4 percent) from FY 2012.

2009 2010 2011 2012 2013 $ 0

$ 25

$ 50

$ 75

$ 100

$ 125

$ 150

$ 175

$ 200

$ 225

$ 250

Federal Non-Tax Delinquent Debt, By Type : FY 2009 - 2013

(Dollars in Billions)

Fiscal Year

Dollars in Billions

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

$134.5

$107.3

$85.9 $92.4

$14.7 $17.7 $23.7 $28.2 $27.1

$185.4

source: treasury report on receivables and debt collection activities — fourth quarter fy 2009-2013

figure 12
10 FY 2013 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

IV. Delinquent Non-Tax Debt Collection Activities

A. Total Delinquent Non-Tax Debt Collection

I

n FY 2013, Federal creditor agencies collected $31.2 billion in delinquent non-tax debt. Delinquent non-tax debt 

collection increased by $4.5 billion (17 percent) from FY 2012.

1. By Creditor Agency

More than $24.4 billion (78 percent) of the delinquent non-tax debt collected in FY 2013 was owed to five Federal 

creditor agencies: Education (38 percent), HUD (18 percent), HHS (11 percent), DoD (7 percent), and USDA (4 

percent).

source: treasury report on receivables and debt collection activities — fourth quarter fy 2009-2013

source: treasury report on receivables and debt collection activities — fourth quarter fy 2012-2013

2009 2010 2011 2012 2013

$ 0

$ 5

$ 10

$ 15

$ 20

$ 25

$ 30

$ 35

$ 40

$ 45

$20.1

$27.6

$18.3

$26.7

$31.2

Collection on Delinquent Non-Tax Debt: FY 2009 - 2013

(Dollars in Billions)

Fiscal Year

Dollars in Billions

FY 2013

(Billions)

Agency

Department of Education

Department of Housing and 

Urban Development

Department of Health and 

Human Services

Department of Defense

Department of Agriculture

FY 2012 to FY 2013 Percentage Change in Collection of Federal 

Non-Tax Delinquencies: FY 2013 Top Five Creditor Agencies 

(Dollars in Billions)

% Change from 

FY 2012 to FY 2013

$12.0 20.6%

$5.8 11.3%

$3.3 34.7%

$2.1 128.4%

$1.2 1.6%

All Others

Total Government

$6.8 -3.2%

$31.2

FY 2012

(Billions)

$10.0

$5.2

$2.5

$0.9

$1.2

$6.9

$26.7 16.8%

figure 13

figure 14
11 FY 2013 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

2. By Collection Tool

Federal creditor agencies execute various debt collection strategies by utilizing a combination of debt collection 

tools. Among these collection tools are administrative wage garnishment (AWG), use of private collection agencies 

(PCAs), offset of Federal and State Payments through the Treasury Offset Program (TOP), use of the Bureau of the 

Fiscal Service’s Cross-Servicing Program, and litigation. Before using collection tools, Federal creditor agencies must 

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

repayment agreement, dispute the debt, or object to the intended action.

a. Administrative Wage Garnishment (AWG)

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

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

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

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

obligations. In FY 2013, Federal creditor agencies collected $254.1 million through the use of AWG, a decrease of 

$542.4 million (68 percent) from FY 2012. AWG collections by Education’s Office of Financial Student Aid (FSA) 

decreased by $438.1 million (91 percent) from FY 2012 to FY 2013. 

b. Private Collection Agencies (PCAs)

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

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

In FY 2013, PCAs assisted Federal creditor agencies by collecting $387.5 million a decrease of $5.7 billion (94 percent) 

from FY 2012. PCA collections by Education’s FSA office decreased by $5.7 billion (94 percent) from FY 2012 to FY 

2013. 

figure 15

Collection Tool FY 2009

AWG

PCAs

Total

Collection by Tool : AWG and PCAs: FY 2009-2013 

(Dollars in Millions)

$649.7

$2,876.0

$3,525.7

FY 2010

$272.7

$6,214.3

$6,487.0

FY 2011

$296.0

$740.3

$1,036.3

FY 2012

$796.5

$6,093.7

$6,890.2

FY 2013

$254.1

$387.5

$641.6

source: treasury report on receivables and debt collection activities — fourth quarter fy 2009-2013
12 FY 2013 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

V. Centralized Government-Wide Debt Collection Programs

A. Treasury’s Debt Collection Programs

Generally, Federal creditor agencies are required to refer non-tax debt that is 180 days delinquent to Treasury 

for collection through its TOP and Cross-Servicing Program. For non-tax debt submitted to TOP, Treasury 

intercepts eligible Federal and State payments and applies them to a payee’s delinquent non-tax debt. Through TOP, 

Treasury also intercepts eligible Federal payments to collect delinquent debts on behalf of the Internal Revenue Service 

and State agencies. In FY 2013, Treasury collected $7.0 billion owed to Federal and State agencies. 

TOP collected $3.2 billion of delinquent Federal non-tax debt, $601.6 million of delinquent Federal tax debt, and 

$3.0 billion of debt owed to State agencies, including delinquent child support obligations. See Appendix IV for more 

information.

TOP eligible payments include Federal tax refunds and Federal non-tax payments (e.g. Social Security, retirement, 

salary, vendor, and other Federal payments, as well as State tax refunds and other payments made by several States 

participating in TOPvi).

In FY 2013, the Bureau of Fiscal Service collected $306.2 millionvii of delinquent Federal non-tax debt through its 

Cross-Servicing program, an increase of $43.2 million (16 percent) from FY 2012. For non-tax debt submitted to the 

Cross-Servicing Program, the Bureau of Fiscal Service services the delinquent debts on behalf of Federal creditor 

agencies by contacting debtors through demand letters and telephone calls, negotiating payment agreements, submitting 

delinquent debt to TOP, referring delinquent debt to PCAs, referring delinquent debt to DOJ for litigation, reporting 

debt to credit bureaus, and initiating administrative wage garnishments. 

figure 16

Payment Type FY 2009

Federal Tax 

Refund Payment

Total

TOP Collection of Federal Non-Tax Debt by Payment Type: FY 2009-2013

(Dollars in Millions)

$1,400.0

$1,911.9

FY 2010

$1,852.0

$2,165.0

FY 2011

$2,180.0

$2,570.0

FY 2012

$2,018.9

$2,418.0

FY 2013

$2,593.1

Federal Non-Tax 

Payment $511.9 $313.0 $390.0 $399.1 $618.0

$3,211.1

source: department of the treasury, bureau of the fiscal service
13 FY 2013 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

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

At the end of FY 2013, DOJ collected a total of $5.5 billion on behalf of Federal agencies, a decrease of 

$1.0 billion (15 percent) from FY 2012. When a Federal creditor agency cannot collect a non-tax debt 

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

process. In FY 2013, Federal creditor agencies referred 6,456 cases totaling $9.1 billion to DOJ for enforced 

collection. 

Fiscal Year

2009

2010

2011

2012

2013

Civil Referrals to DOJ

Total Referrals (New)

11,088

11,531

Value of New Debt 

(Dollars in Billions)

$5.2

$7.6

16,487 $6.1

7,109 $13.1

6,456 $9.1

figure 17

source: department of justice, office of debt collection management

2009 2010 2011 2012 2013

$ 0

$ 1

$ 2

$ 3

$ 4

$ 5

$ 6

$ 7

$ 8

$ 9

$2.9

$4.8 $4.9

$6.5

$5.5

Civil Litigation Cash Collection: FY 2009-2013

(Dollars in Billions)

Fiscal Year

Dollars in Billions

figure 18

source: department of justice, office of debt collection management
14 FY 2013 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

C. Department of Health and Human Services Program Support Center

HHS’s Program Support Center (PSC), is a Treasury-designated debt collection center that collects nontax debt for Federal creditor bureaus within HHS and several Federal creditor agencies outside of HHS. 

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

In FY 2013, the PSC collected $482.0 million, an increase of $55.0 million (13 percent) from FY 2012.

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

2009 2010 2011 2012 2013

$ 0

$ 100

$ 200

$ 300

$ 400

$ 500

$ 600

$ 700

$ 800

$ 900

$353.2

$401.0 423.7 $427.0

$482.0

PSC Collection: FY 2009-2013

(Dollars in Millions)

Fiscal Year

Dollars in Millions

figure 19
15 FY 2013 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

VI. Write-Offs Of Delinquent Non-Tax Debt

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

Management and Budget Circular A-129). By writing off their uncollectible non-tax debt, 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” (CNC), which means that collection efforts may continue until the agency determines it 

should terminate those efforts. 

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

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

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

In FY 2013, Federal non-tax debt that was written off as “closed out” totaled $5.6 billion, a decrease of $2.2 billion (28 

percent) from FY 2012. The Federal creditor agencies with the largest write-off amounts in FY 2013 include Education 

($2.7 billion), SSA ($0.9 billion) and USDA ($0.8 billion).

source: treasury report on receivables and debt collection activities — fourth quarter fy 2009-2013

2009 2010 2011 2012 2013

$ 0

$ 1

$ 2

$ 3

$ 4

$ 5

$ 6

$ 7

$ 8

$ 9

$4.2 $4.4

$5.7

$7.8

$5.6

Annual Write-Os: FY 2009-2013

(Dollars in Billions)

Fiscal Year

Dollars in Billions

figure 20
16 FY 2013 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

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

At the end of FY 2013, 96 percent of Federal receivables arose from programs administered by the 10 Federal creditor 

agencies listed below. 

figure 21

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

Agency Receivables Balance 

(as of September 30, 2013)

Delinquent Debt Balance

(as of September 30, 2013)

Department of Education $760,081.3 $170,818.9

Department of Agriculture $114,453.3 $5,015.5

Department of the Treasury $19,986.0 $32.2

Export-Import Bank $19,705.1 $1,572.7

Department of Energy $18,541.2 $639.9

Department of Housing and 

Urban Development $18,066.2 $2,121.1

Social Security Administration $17,046.8 $5,778.0

Small Business Administration $15,646.6 $5,876.4

$15,473.0 $2,615.8

Department of Defense $12,552.5 $5,805.5

Top 10 Total $1,011,522.0 $200,276.0

All Others $37,728.4 $12,189.5

Government Total $1,049,280.4 $212,465.5

Total Federal Non-Tax Receviables and 

Delinquent Debt : Top Ten Creditor Agencies

(Dollars in Millions)

Department of Health and 

Human Services
17 FY 2013 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix II: Total FY 2013 Collection of Federal Delinquent Non-Tax Debt by Creditor Agency

At the end of FY 2013, 92 percent of Federal collection of delinquent Federal non-tax debt was associated with debt 

administered by the 10 Federal creditor agencies listed below. The remaining 8 percent of collections arose from all 

other agencies.

Agency FY 2013 Collections

Department of Education

Department of Housing and Urban Development

Department of Health and Human Services

Department of Defense

Department of Agriculture

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

(Dollars in Millions)

$12,009.9

$5,812.7

$3,330.1

$2,120.7

$1,204.4

Department of Veterans Aairs $1,086.8

Commodity Futures Trading Commission $1,043.9

General Servics Administration $856.4

Department of Homeland Security $643.6

Department of the Interior

Government Total $31,175.9

$611.9

Top 10 Total $28,720.4

All Other $2,455.5

figure 22

source: treasury report on receivables and debt collection activities — fourth quarter fy 2013
18 FY 2013 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix III: Total FY 2013 Write-Offs by Creditor Agency

I

n FY 2013, 97 percent of Federal debt write-offs that were “closed out” arose from programs administered by the 10 

Federal creditor agencies listed below. The remaining 3 percent of Federal debt write-offs arose from all other agencies.

Agency FY 2013 Write-Os

Department of Education

Social Security Administration

Department of Agriculture

Department of Veterans Aairs

Department of Health and Human Services

Total Federal Write-Os: Top Ten Creditor Agencies

(Dollars in Millions)

$2,656.4

$924.5

$805.0

$339.3

$231.9

Export-Import Bank $226.3

Department of Homeland Security $95.2

Department of Defense $75.9

Federal Communication Commission $56.0

Securities and Exchange Commission

Government Total $5,639.9

$49.5

Top 10 Total $5,460.0

All Other $179.9

figure 23

source: treasury report on receivables and debt collection activities — fourth quarter fy 2013
19 FY 2013 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix IV: Treasury Offset Program (TOP) Collections Including Debt Owed to the Internal 

Revenue Service and State Agencies

The Treasury Offset Program (TOP) is the centralized process through which Treasury and other disbursing Federal 

creditor agencies intercept, or “offset,” eligible Federal and State payments, including tax refund payments, to a 

debtor to satisfy the debtor’s delinquent Federal non-tax debt and delinquent debt owed to State agencies, including child 

support and unemployment insurance obligations. In addition, the Federal Payment Levy Program, processed through 

TOP, allows the Internal Revenue Service (IRS) to continuously levy Federal payments due to delinquent Federal 

taxpayers.x

 

For FY 2013, $6.8 billion was collected through TOP for Federal and Statexi agencies. Highlights include:

• $1.9 billion was collected for past due child support obligations submitted to TOP by the Department

 of Health and Human Services (HHS), and Office of Child Support Enforcement (OCSE) on behalf of 

 States and territories. 

• $605.3 million was collected for 48 States and the District of Columbia that participate in TOP’s State 

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

 obligations.xii 

• $37.9 million was collected for the seven states that participate in TOP’s State Reciprocal Program 

 whereby eligible Federal payments are intercepted to collect debt owed to States, and States intercept 

 State payments to collect delinquent non-tax Federal debt. In return, these States collected $14 million 

 for Federal agencies. 

• $326.2 million in Federal tax refunds were intercepted to collect unemployment compensation debt 

 owed to 39 States and the District of Columbia. 

• TOP collected $601.6 million of unpaid Federal taxes through the Federal Payment Levy Program.
20 FY 2013 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

‡ TOP Unemployment Insurance Compensation program implemented in FY 2011

Type of Payment 

Oset / Levy

Type of

Debt FY 2009 FY 2010 FY 2011 FY 2012 FY 2013

Tax Refund Oset

Total

Federal 

Non-tax Debt

Federal 

Non-tax Debt

Federal 

Tax Debt

$1,400.0 $1,852.0 $2,180.0 $2,018.9

Administrative Osetxiii

Tax Levy

(Federal Payments)

$524.0 $312.8 $426.7 $399.1

$497.0 $617.9 $614.3 $601.6

$2,421.0 $2,782.7 $3,221.0 $3,019.6

$2,593.1

$618.0

$601.6

$3,812.7

TOP Collection - Federal Debt : FY 2009 - 2013 

(Dollars in millions)

figure 24

figure 25

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

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

Type of 

Payment Oset 

Type of

Debt FY 2009 FY 2010 FY 2011 FY 2012 FY 2013

Total

Tax Refund Oset $2,066.0 $2,086.0 $2,302.0 $2,246.7

Tax Refund Oset

Tax Refund Oset

Administrative Oset

Administrative Oset

Administrative Oset

Child Support

State Income 

Tax Debt

State Unemployment 

Compensation Debt‡

State Income Tax Debt 

(Reciprocal Program)

Other State Debt 

(Reciprocal Program)

Child Support

$368.0 $435.1 $475.0 $561.8

N/A N/A $25.9 $132.9

$2,464.0 $2,545.9 $2,849.5 $3,003.2

$1,941.4

$605.3

$326.2

$5.0 $8.3 $10.4 $8.1 $8.6

SNAP Tax Refund Oset xiv N/A N/A N/A N/A $109.8

SNAP Administrative Oset N/A N/A N/A N/A $9.2

$13.0 $9.1 $7.4 $9.2 $16.0

$12.0 $7.4 $28.8 $44.5 $21.8

$3,038.3

TOP Collection - State Debt : FY 2009 - 2013 

(Dollars in millions)
21 FY 2013 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix V: Sources of Data

Data contained in this report were obtained from the following sources:

Sources

Treasury Report on Receivables and Debt Collection Activities — Fourth Quarter 2013, as reported by Federal 

creditor agencies to the Department of the Treasury.

Department of the Treasury, Bureau of the Fiscal Service

Department of Education, Default Resolution Group

Department of Health and Human Services, Program Support Center

Department of Justice, Office of Debt Collection Management
FY 2013 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Endnotes

i

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

process of combining one or more eligible educational loans into a single new loan.

ii More information on the Education’s Student Aid programs can be found in the Annual Report for Federal Student 

Aid (http://www2.ed.gov/about/reports/annual/index.html).

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

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

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

v

 The calculation of the amount that became delinquent during FY 2013 is based on debt that was between 1 and 365 

days delinquent as of September 30, 2013.

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

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

of the payment.

vii The Cross-Servicing Program collected $926,000 through DOJ by the close of FY 2013.

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

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

employer or a bank garnishment filed with the debtor’s bank, effectively seizing the funds from the debtor’s pay or bank 

account.

ix Write-off of delinquent debt is an accounting action. Collection of the delinquent debt, however, may still be pursued 

by the Federal creditor agency.

x

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

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

xi For more detail on Treasury’s collections on behalf of states, see the Annual Report to the States (http://fms.treas.gov/

debt/TOP_annual_report_to_states_fy12.pdf). 

xii Nine (9) States do not have an income tax.

xiii Administrative Offset refers to the offset of Federal non-tax payments to collect delinquent debts.

xiv SNAP, the Supplemental Nutrition Assistance Program, is a government assistance program to help low-income 

households pay for food. States submit delinquent SNAP obligations to the USDA, Food and Nutrition Service, which 

in turn submits the debts to TOP for collection through the offset of Federal tax refunds and other eligible payments.

22