U.S. Government Non-Tax 

Receivables and Debt Collection 

Activities of Federal Agencies 

Department of the Treasury 

July 2020

FISCAL YEAR 2019

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 2019 Report to the Congress on United States Government Non-tax 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 (current and delinquent). 

At the end of Fiscal Year (FY) 2019, the outstanding amount of non-tax receivables owed to the United States 

was $1.7 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 2019, delinquent non-tax debt owed to the 

Federal government totaled $219.7 billion, an increase of $16.7 billion (8 percent) from FY 2018. The 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. 

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

2019, Federal creditor agencies collected $27.0 billion of delinquent non-tax debt. The Department of the Treasury, 

Bureau of the Fiscal Service (Fiscal Service) collected $6.3 billion in delinquent Federal non-tax debt on behalf of 

Federal agencies through its delinquent debt collection programs. Additionally, Fiscal Service collected $3.4 billion 

in delinquent tax debt on behalf of the Internal Revenue Service and delinquent tax and non-tax debts on behalf 

of the State agencies through its Treasury Offset Program. Fiscal Service continues to collaborate with Federal 

and State agencies to maximize collections and resolve those debts for which collection is not possible because of a 

debtor’s circumstances. 

Information about the Federal government’s management of receivables is available at 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. FEDERAL NON-TAX RECEIVABLES OWED TO THE UNITED STATES ...........................................2

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

 

APPENDICES

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

Appendix II: Total FY 2019 Collection of Delinquent Federal Non-Tax Debt by Creditor Agency ................... 17

Appendix III: Total FY 2019 Write-Offs and Close Outs by Creditor Agency .................................................. 18

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

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

Appendix VI: Payments Exempted from Centralized Administrative Offset by the Secretary of the Treasury ...24

Appendix VII: Sources of Data .......................................................................................................................25

ENDNOTES ....................................................................................................................................................27

FISCAL YEAR 2019 REPORT TO THE CONGRESS:

U.S. GOVERNMENT NON-TAX RECEIVABLES AND 

DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES
1 FY 2019 REPORT TO THE CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

I. Introduction

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

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

provide to the Secretary on the status of their accounts receivable, as reported in the Treasury Report on Receivables and 

Debt Collection Activities (TROR).

1

 Information about the Federal government’s management of receivables is available 

to the public at transparency.treasury.gov.

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, which, in certain circumstances, can also result in the creation of accounts receivable.

At the end of FY 2019, the government’s outstanding non-tax receivables totaled $1.7 trillion, an increase of 

$106.6 billion (7 percent) from FY 2018. A receivable is current when it is not yet due or is being repaid as agreed. 

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

of FY 2019, delinquent non-tax debt owed to the United States totaled $219.7 billion, an increase of 

$16.7 billion (8 percent) from FY 2018. 

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

FY 2019, collections on Federal non-tax receivables totaled $339.7 billion, an increase of $1.9 billion (0.6 percent).2

The Fiscal Service and the Department of Justice (DOJ) share the responsibility for setting government-wide policy on 

non-tax debt collection, and each plays a major role in the centralized collection of delinquent non-tax debt. In FY 2019, 

Federal creditor agencies collected $27.0 billion of delinquent non-tax debt, a decrease of $0.9 billion (3 percent) from 

FY 2018. 

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 2019, and information 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. Depending on the structure of repayment terms, for example, the date that a receivable is due may be in the 

same fiscal year that it is recorded or it may be due in a future fiscal year. Similarly, collections during FY 2019 may be 

associated with non-tax debt that became delinquent either in FY 2019 or in a prior year, and are most often associated 

with receivables that were recorded in a prior fiscal year. Therefore, use caution when comparing annual totals and 

year-over-year changes of receivables, delinquencies, and collections. Dollar figures in this report have been rounded to 

the tenth decimal point. Percentage changes are calculated based on the rounded dollar figures.
2 

FY 2019 REPORT TO THE 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 (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 2019, total Federal non-tax receivables owed to the United States totaled $1.7 trillion, an increase of 

$106.6 billion (7 percent) from FY 2018. 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 and closed out.

New Federal non-tax receivables recorded as of the end of FY 2019 totaled $409.7 billion, an increase of 

$14.6 billion (4 percent) from FY 2018. Collection of Federal non-tax receivables in FY 2019 was $339.7 billion, 

an increase of $1.9 billion (0.6 percent) from FY 2018. 

2015 2016 2017 2018 2019

$ 900

$ 1,000

$ 1,100

$ 1,200

$ 1,300

$ 1,400

$ 1,500

$ 1,600

$ 1,700

$1,800

$1,519.6

$1,292.9

$1,412.2

Outstanding Federal Non-Tax Receivables: FY 2015-2019

(Dollars in Billions)

Fiscal Year

Dollars in Billions

$1,722.9

$1,616.3

figure 1

source: treasury report on receivables and debt collection activities — fourth quarter fy 2015 - 2019
3 FY 2019 REPORT TO THE CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

source: treasury report on receivables and debt collection activities & dod - fourth quarter fy 2015 - 2019

source: treasury report on receivables and debt collection activities & dod - fourth quarter fy 2015 - 2019

2015 2016 2017 2018 2019

$ 0

$ 50

$ 100

$ 150

$ 200

$ 250

$ 300

$ 350

$ 400

$ 450

$337.4

$300.1 $310.4

Total Collection on Federal Non-Tax Receivables: FY 2015-2019 

(Dollars in Billions)

Fiscal Year

Dollars in Billions

$337.8 $339.7

figure 3

figure 2

2015 2016 2017 2018 2019

$ 150

$ 200

$ 250

$ 300

$ 350

$ 400

$ 450

$ 500

$ 550

$ 600

$421.1

$371.3

$531.9

$391.8

New Federal Non-Tax Receivables: FY 2015 - 2019

(Dollars in Billions)

Fiscal Year

Dollars in Billions

$395.1 $409.7

$1,722.9
4 

FY 2019 REPORT TO THE CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

B. By Creditor Agency

Receivables owed to the Department of Education (Education)3 and the Department of Agriculture (USDA) at the end 

of FY 2019 accounted for $1.5 trillion (86 percent) of the government’s total outstanding Federal non-tax receivables.

In FY 2019, Education, the Department of Health and Human Services (HHS), USDA, the Department of Defense 

(DoD) and the Department of Housing and Urban Development (HUD), collected a combined $237.5 billion 

(70 percent) in Federal non-tax receivables.

source: treasury report on receivables and debt collection activities — fourth quarter fy 2018 - 2019

source: treasury report on receivables and debt collection activities & dod - fourth quarter fy 2018 - 2019

figure 4

figure 5

Agency FY 2019

Department of Education

Department of Agriculture

Department of Housing and 

Urban Development

FY 2018 to FY 2019 Percentage Change in Outstanding Federal 

Non-Tax Receivables: 4

 FY 2019 Top Five Federal Creditor Agencies 

(Dollars in Billions)

% Change from 

FY 2018 to FY 2019

$1,365.0 7.0%

$115.2 4.8%

$55.6 23.8% 5

$31.9 -7.0%

$25.8 5.3%

All Others

Total Government

$129.4 2.1%

$1,722.9

FY 2018

$1,275.9

$109.9

$44.9

$34.3

$24.5

$126.8

$1,616.3 6.6%

Department of Health and 

Human Services

Social Security 

Administration

Agency FY 2019

Department of Education

Department of Health and 

Human Services

Department of Housing and 

Urban Development

Department of Agriculture

Department of Defense

FY 2018 to FY 2019 Percentage Change in Collection of Federal Non-Tax 

Receivables: FY 2019 Top Five Federal Creditor Agencies 

(Dollars in Billions)

% Change from 

FY 2018 to FY 2019

$106.5 5.3%

$77.0 7.1%

$24.3 0.4%

$15.2 -18.7%

$14.5 -5.2%

All Others

Total Government

$102.2 -4.1%

$339.7

FY 2018

$101.1

$71.9

$24.2

$18.7 

$15.3

$106.6

$337.8 0.6%

6

6
5 FY 2019 REPORT TO THE CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

C. By Receivable Type

Of the $1.7 trillion in Federal non-tax receivables outstanding (both current and delinquent) in FY 2019, Federal 

loan receivables (direct loans and defaulted guaranteed loans) represented $1.6 trillion (94 percent) of total 

outstanding receivables. Receivables attributable to direct loans and defaulted guaranteed loans increased by 

$104.7 billion (7 percent) from FY 2018 to FY 2019. Administrative receivables (all non-loan receivables)7

represented $107.9 billion of the total outstanding receivables at the end of FY 2019, an increase of 

$1.9 billion (2 percent) from FY 2018. 

D. 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.8

 Of 

the $1.7 trillion in outstanding current and delinquent receivables at the end of FY 2019, $123.6 billion (7 percent) 

represented unpaid interest, penalties, and administrative costs. 

$ 0

$ 200

$ 400

$ 600

$ 800

$ 1,000

$ 1,200

$ 1,400

$ 1,600

$ 1,800

$ 2,000

$ 2,200

Outstanding Federal Non-Tax Receivables, By Type: FY 2015 - 2019

(Dollars in Billions)

Fiscal Year

Dollars in Billions

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

$105.0

$1,307.1

$110.5

$1,409.1

$93.2 $106.0

$1,199.7

$107.9

$1,615.0 $1,510.3

2015 2016 2017 2018 2019

source: treasury report on receivables and debt collection activities — fourth quarter fy 2015-2019

figure 6
6 

FY 2019 REPORT TO THE 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 2019, outstanding delinquent non-tax debt owed to the United States totaled $219.7 billion, an 

increase of $16.7 billion (8 percent) from FY 2018. The total outstanding delinquent debt balance at the end of a fiscal 

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

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

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

2015 2016 2017 2018 2019 $ 0

$ 25

$ 50

$ 75

$ 100

$ 125

$ 150

$ 175

$ 200

$ 225

$ 250

Delinquent Federal Non-Tax Debt: 9 FY 2015-2019

(Dollars in Billions)

Fiscal Year

Dollars in Billions

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

$33.3

$128.8

$162.1

$32.8

$147.9

$180.7

$203.0

$171.3

$31.7

$185.0

$149.6

$35.4

$219.7

$188.9

$30.8

source: treasury report on receivables and debt collection activities — fourth quarter fy 2015-2019

figure 7
7 FY 2019 REPORT TO THE CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Of the total $219.7 billion of outstanding delinquent Federal non-tax debt at the end of FY 2019, $148.3 billion 

(68 percent) was more than two years delinquent and $71.4 billion was less than two years delinquent.

B. 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 2019

(Percentage of Total Delinquent Debt)

Percent

Age

16%

36%

27%

6%

15%

Delinquency Age FY 2015

1-180 Days

181 Days - 2 Years

2-6 Years

6-10 Years

> 10 Years

Total Federal Non-Tax Delinquencies, By Age: FY 2015 - FY 2019

(Dollars in Billions)

Total

FY 2016 FY 2017

$16.2

$51.3

$52.5

$17.4

$24.7

$162.1

FY 2018

$15.2

$55.7

$61.4

$21.0

$27.4

$180.7

FY 2019

$14.3

$56.4

$64.5

$22.2

$27.6

$185.0 $203.0 $219.7

$14.8

$55.6

$72.7

$28.9

$31.0

$12.3

$59.1

$79.8

$33.5

$35.0

source: treasury report on receivables and debt collection activities — fourth quarter fy 2019

source: treasury report on receivables and debt collection activities — fourth quarter fy 2015 - 2019

figure 8

figure 9
8 

FY 2019 REPORT TO THE CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

C. By Creditor Agency

At the end of FY 2019, $204.5 billion (92 percent) in delinquent debt was owed to five Federal creditor agencies: 

Education, Social Security Administration (SSA), Department of Veterans Affairs (VA), Small Business Administration 

(SBA), and Funds Appropriated to the President (FAP).10 

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

SBA

FAP

All Others

VA

SSA

Federal Non-Tax Delinquencies: Top Five Federal Creditor Agencies

(Percentage of Total)

Percent

Agency

5%

Education 84%

1%

1%

1%

8%

source: treasury report on receivables and debt collection activities — fourth quarter fy 2019

source: treasury report on receivables and debt collection activities — fourth quarter fy 2018-2019

figure 10

Agency FY 2019

Department of Education

Social Security Administration

Department of Veterans A	airs

Small Business Administration

Funds Approp. to the President

FY 2018 to FY 2019 Percentage Change in Federal 

Non-Tax Delinquencies: FY 2019 Top Five Federal Creditor Agencies 

(Dollars in Billions)

% Change from 

FY 2018 to FY 2019

$166.5 11.2%

$10.2 11.8%

$2.7 3.7%

$2.4 12.5%

$2.4 4.2%

All Others

Total Government

$18.8

$185.1

$11.4

$2.8

$2.7

$2.5

$15.2 - 19.1%

$203.0 $219.7

FY 2018

8.2%

figure 11
9 FY 2019 REPORT TO THE CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

D. By Debt Type

Federal loan program delinquencies (direct and guaranteed) totaled $194.2 billion (88 percent) of total delinquencies at 

the end of FY 2019, an increase of $18.9 billion (11 percent) from FY 2018. Administrative delinquencies totaled 

$25.5 billion at the end of FY 2019, a decrease of $2.2 billion (8 percent) from FY 2018.

2015 2016 2017 2018 2019 $ 0

$ 25

$ 50

$ 75

$ 100

$ 125

$ 150

$ 175

$ 200

$ 225

$ 250

Delinquent Federal Non-Tax Debt, By Type: FY 2015 - 2019

(Dollars in Billions)

Fiscal Year

Dollars in Billions

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

$135.2

$26.9

$155.2

$25.5

$158.8

$26.2

$175.3

$25.5

$194.2

$27.7

source: treasury report on receivables and debt collection activities — fourth quarter fy 2015-2019

figure 12
10 

FY 2019 REPORT TO THE 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 2019, Federal creditor agencies collected $27.0 billion in delinquent non-tax debt, a decrease of 

$0.9 billion (3 percent) from FY 2018.

B. By Creditor Agency

During FY 2019, $21.0 billion of the delinquent non-tax debt collected was owed to five Federal creditor agencies: 

Education (54 percent), SEC (9 percent), VA (6 percent), USDA (5 percent), and HHS (4 percent).

source:treasury report on receivables and debt collection activities — fourth quarter fy 2015-2019 

source: treasury report on receivables and debt collection activities — fourth quarter fy 2018-2019

$27.9

2015 2016 2017 2018 2019

$ 0

$ 5

$ 10

$ 15

$ 20

$ 25

$ 30

$ 35

$ 40

$ 45

$30.7

$32.8

$36.7

$27.0

Collection of Delinquent Federal Non-Tax Debt: FY 2015 - 2019

(Dollars in Billions)

Fiscal Year

Dollars in Billions

Agency FY 2019

Department of Education

Securities and Exchange 

Commission

Department of Veterans 

Aairs

FY 2018 to FY 2019 Percentage Change in Collection of Federal 

Non-Tax Delinquencies: FY 2019 Top Five Federal Creditor Agencies 

(Dollars in Billions)

% Change from 

FY 2018 to FY 2019

$14.7 -1.4%

$2.2 9.0%

$1.0 50.0% 11

$1.4 0.0%

$1.2 0.0%

All Others

Total Government

$7.4

$14.5

$2.4

$1.5

$1.4

$1.2

$6.0 - 18.9%

$27.0

FY 2018

$27.9 - 3.2%

Department of Agriculture

Department of Health and 

Human Services

figure 13

figure 14
11 FY 2019 REPORT TO THE 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), use of private collection agencies (PCAs), offset of Federal and State12 payments through 

the Treasury Offset Program (TOP), use of Fiscal Service’s 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 

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

object to the intended collection action.

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 2019, Federal creditor 

agencies collected $1.5 billion through the use of AWG, an increase of $167.1 million (13 percent) from FY 2018.13 

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 

2019, PCAs assisted Federal creditor agencies by collecting $452.8 million, an increase of approximately $9.8 million 

(2 percent) from FY 2018.15 

figure 15

figure 16

FY 2015

AWG

AWG Collections: FY 2015-2019 

(Dollars in Millions)

FY 2016 FY 2017

$685.3

FY 2018

$1,149.9

FY 2019

$1,137.0 $1,299.5 14 $1,466.6

FY 2015

PCAs

PCA Collections: FY 2015-2019 

(Dollars in Millions)

FY 2016

$452.8

FY 2017

$465.2

FY 2018

$1,508.2

FY 2019

$214.6 14 16 $443.0 17

source: treasury report on receivables and debt collection activities — fourth quarter fy 2015-2019

source: treasury report on receivables and debt collection activities — fourth quarter fy 2015-2019
12 

FY 2019 REPORT TO THE 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 generally are required to refer debts at no later 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 an opportunity to enter into a repayment agreement based on the debtor’s financial circumstances, dispute 

the debt, or object to the intended collection action. 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 

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 through various means. Fiscal Service services 

the delinquent non-tax 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 AWG. In FY 

2019, Fiscal Service collected $603.1 million of delinquent Federal non-tax debt through its Cross-Servicing Program, 

which includes debt collected through TOP, an increase of $154.3 million (34 percent)18 from FY 2018. 

2. Treasury Offset Program Collections

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

payee’s delinquent non-tax debt. 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.19 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.
13 FY 2019 REPORT TO THE CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

3. Enforced Collection by the Department of Justice

In FY 2019, DOJ collected a total of $9.9 billion on behalf of Federal creditor agencies, a decrease of 

$3.6 billion (27 percent) from FY 2018. 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 collection20 through the judicial process.

In FY 2019, Fiscal Service collected $9.3 billion through TOP for Federal and State agencies. Of the $9.3 billion 

collected, $5.9 billion was from debtors who owed delinquent Federal non-tax debt, $801.5 million was from debtors 

who owed delinquent Federal tax debt, and $2.6 billion was from debtors who owed State debts, including delinquent 

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

non-tax debt. 

source: department of justice, office of debt collection management

$14.3

$9.9

2015 2016 2017 2018 2019

$ 0

$ 2

$ 4

$ 6

$ 8

$ 10

$ 12

$ 14

$ 16

$ 18

$13.5 $12.1

$16.2

Civil Litigation Cash Collection: FY 2015-2019

(Dollars in Billions)

Fiscal Year

Dollars in Billions

figure 18

figure 17

Payment Type FY 2015

Federal Tax 

Refund Payments

Total

TOP Collection of Federal Non-Tax Debt by Payment Type: FY 2015-2019

(Dollars in Millions)

$2,708.6

$3,251.9

FY 2016

$2,994.1

$3,524.7

FY 2017

$3,213.2

$3,724.3

FY 2018

$3,256.4

$3,805.4

FY 2019

$5,198.5

State Payments $35.3 $46.8 $53.2 $63.6 $103.3

Federal Non-Tax 

Payments $508.0 $483.8 $457.9 $485.4 $647.8

$5,949.6

source: department of the treasury, bureau of the fiscal service
14 

FY 2019 REPORT TO THE 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 the HHS conduit for referrals to Fiscal Service for both TOP and the Cross-Servicing Program. In FY 2019, the 

PSC collected $397.0 million, a decrease of $33.0 million (8 percent) from FY 2018.

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

$434.0 $430.0

$397.0

2015 2016 2017 2018 2019

$ 0

$ 100

$ 200

$ 300

$ 400

$ 500

$ 600

$ 700

$ 800

$ 900

$391.7

$435.0

$482.0

PSC Collection: FY 2015-2019

(Dollars in Millions)

Fiscal Year

Dollars in Millions

figure 19
15 FY 2019 REPORT TO THE 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).21 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” (CNC), 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. 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 2019, Federal non-tax debt that was written off and categorized as “closed out” totaled $10.2 billion, an increase 

of $1.5 billion (17 percent) from FY 2018. The Federal creditor agencies with the largest write-off amounts in FY 2019 

include Education ($7.9 billion), USDA ($612.6 million), and SSA ($390.0 million).

source: treasury report on receivables and debt collection activities — fourth quarter fy 2015-2019

$8.8 $8.7

$10.2

2015 2016 2017 2018 2019

$ 1

$ 2

$ 3

$ 4

$ 5

$ 6

$ 7

$ 8

$ 9

$7.6

$8.3

Annual Write-Os and Closed Out Debts: FY 2015-2019

(Dollars in Billions)

Fiscal Year

Dollars in Billions

$ 10

figure 20
16 

FY 2019 REPORT TO THE 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 2019, 97 percent of Federal receivables were from programs administered by the ten Federal creditor 

agencies listed below. 

Appendices

figure 21

source: treasury report on receivables and debt collection activities — fourth quarter fy 2019

Agency Receivables Balance 

(FY 2019)

Delinquent Debt Balance

(FY 2019)

Department of Education $1,364,965.3 $185,082.8

Department of Agriculture $115,191.5 $1,891.5

$55,600.6 $398.7

$31,892.4

Social Security Administration

$21,506.0

$1,693.5

Department of Transportation $262.6

$25,834.7 $11,389.4

Department of Energy $18,132.5 $35.0

Export-Import Bank $16,618.8 $1,080.2

Small Business Administration $13,405.3 $2,694.4

Department of Defense $8,495.4 $1,394.9

Top 10 Total $1,671,642.5 $205,923.0

All Others $51,287.3 $13,791.5

Government Total $1,722,929.8 $219,714.5

Total Federal Non-Tax Receivables and Delinquent 

Federal Non-Tax Debt: Top Ten Creditor Agencies

(Dollars in Millions)

Department of Health and 

Human Services

Department of Housing and 

Urban Development
17 FY 2019 REPORT TO THE CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix II: Total FY 2019 Collection of Delinquent Federal Non-Tax Debt by Creditor Agency

In FY 2019, 91 percent of the collection of delinquent Federal non-tax debt was associated with debt administered by the 

ten Federal creditor agencies listed below. 

Agency FY 2019 Collections

Department of Education

Securities and Exchange Commission

Department of Veterans Aairs

Department of Agriculture

Department of Health and Human Services

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

(Dollars in Millions)

$14,489.2

$2,396.8

$1,507.5

$1,393.7

$1,198.2

General Services Administration $1,022.1

Department of Housing and Urban Development $1,008.4

Environmental Protection Agency $758.8

Department of Defense $524.9

Federal Trade Commission

Government Total $27,006.2

$405.9

Top 10 Total $24,705.5

All Other $2,300.7

figure 22

source: treasury report on receivables and debt collection activities — fourth quarter fy 2019
18 

FY 2019 REPORT TO THE CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix III: Total FY 2019 Write-Offs and Close Outs by Creditor Agency

In FY 2019, 99 percent of the Federal debt that was written off and “closed out” arose from programs administered by 

the ten Federal creditor agencies listed below. 

Agency FY 2019 Write-Os

Department of Education

Department of Agriculture

Social Security Administration

Department of Housing and Urban Development

Securities and Exchange Commission

Total Federal Write-Os and Close Outs: Top Ten Creditor Agencies

(Dollars in Millions)

$7,937.9

$612.6

$390.0

$386.5

$224.3

Department of Veterans Aairs $181.0

Export-Import Bank $167.1

Department of Labor $113.1

Commodity Futures Trading Commission $88.2

Department of Defense

Government Total $10,242.2

$24.7

Top 10 Total $10,125.4

All Other $116.8

figure 23

source: treasury report on receivables and debt collection activities — fourth quarter fy 2019
19 FY 2019 REPORT TO THE 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

Type of Payment 

Oset / Levy

Type of

Debt FY 2015 FY 2016 FY 2017 FY 2018 FY 2019

Tax Refund Oset

Total

Federal 

Non-tax Debt

Federal 

Non-tax Debt

Federal 

Non-tax Debt

$2,708.6 $2,994.1 $3,213.2 $3,256.4

Administrative Oset

State Payments Oset

$508.1 $483.8 $457.9 $485.4

$35.3 $46.8 $53.2 $63.6

$3,976.4 $4,217.1 $4,406.9 $4,484.3

$5,198.5

$647.8

$103.3

Federal 

Tax Debt

Tax Levy

(Federal Payments) $724.4 $692.4 $682.6 $678.9 $801.5

$6,751.1

TOP Collection - Federal Debt: FY 2015 - 2019

(Dollars in Millions)

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

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

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

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

taxpayers.22 Delinquent debts owed to State agencies include child support and unemployment insurance obligations. 

In FY 2019, Fiscal Service collected $9.3 billion through TOP for Federal and State agencies, of which $6.7 billion

was for debts owed to Federal agencies and $2.6 billion for debts owed to State agencies. Highlights include:

• $1.7 billion was collected for delinquent child support obligations submitted to TOP by HHS’s 

 Office of Child Support Enforcement on behalf of States. 

• $532.3 million was collected for the 41 States and the District of Columbia that participated in TOP’s 

 State Income Tax Program, whereby Federal tax refunds and Federal vendor payments are offset to 

 collect delinquent State income tax obligations. 

 • $273.4 million was collected for the 49 States and the District of Columbia that participated TOP’s 

 Unemployment Insurance Compensation (UIC) Program, whereby Federal tax refunds and Federal 

 vendor payments are offset to collect delinquent unemployment insurance benefit and employer tax 

 obligations. 

• $54.6 million was collected for the 11 States and the District of Columbia that participated in TOP’s 

State Reciprocal Program for other state debts, whereby eligible Federal vendor payments are offset to 

collect debt owed to States. In return, States offset $103.3 million from State payments to collect 

delinquent Federal non-tax debts. 

• TOP collected $801.5 million of delinquent Federal taxes through the Federal Payment Levy Program. 

figure 24

source: department of the treasury, bureau of the fiscal service
20 

FY 2019 REPORT TO THE CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

figure 25

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

Type of 

Payment Oset 

Type of

Debt FY 2015 FY 2016 FY 2017 FY 2018 FY 2019

Total

Tax Refund Oset $1,889.1 $1,872.0 $1,796.4 $1,751.9

Tax Refund Oset

Tax Refund Oset

Administrative Oset

Administrative Oset

Administrative Oset

Child Support

State Income 

Tax Debt

State Unemployment 

Compensation Debt

Other State Debt

(Reciprocal Program)

State Unemployment 

Compensation Debt

(Reciprocal Program)

$571.2 $582.8 $607.7 $563.5

$547.8 $403.2 $353.8 $300.3

$3,063.3 $2,926.5 $2,850.3 $2,711.5

$1,723.3

$493.2

$270.9

$15.0 $22.7 $36.9 $36.9 $39.1

Child Support Administrative Oset $7.6 $7.6 $7.1 $7.6 $8.6

$32.6 $38.8 $48.4 $46.7 $54.6

N/A N/A N/A $4.6 $2.5

$2,592.2

TOP Collection - State Debt as of September 30: FY 2015 - 2019

(Dollars in Millions)

State Income Tax Debt 

(Reciprocal Program)

23
21 FY 2019 REPORT TO THE CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

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

The Digital Accountability and Transparency Act of 2014 (DATA Act) requires Federal agencies to notify Treasury of 

legally enforceable, non-tax debts that are greater than 120 days delinquent for purposes of administrative offset.24 The 

DATA Act also requires Treasury to report to Congress when debts are not referred timely.

The figure below shows the extent to which each Federal agency satisfied this referral requirement in FY 2019. 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.

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 2019. When agencies report information on the TROR, they certify to its accuracy. 

Agency Compliance

 Rate

Number of 

Eligible Debts 

Not Referred

Number of 

Eligible Debts 

Referred

Total Number 

of Eligible 

Debts

Department of Education 28,601,259 23,554,086 5,047,173 82.4%

8,850,936 8,739,730 111,206 98.7%

1,429,077 298,695 1,130,382 20.9%

1,134,288 1,116,587 17,701 98.4%

121,126 121,032 94 99.9%

65,349 63,657 1,692 97.4%

61,838 61,838 0 100.0%

42,211 34,181 8,030 81.0%

35,906 35,621 285 99.2%

33,336 33,315 21 99.9%

24,180 24,135 45 99.8%

10,908 10,908 0 100.0%

6,744 6,727 17 99.7%

6,384 6,381 3 99.9%

6,140 5,759 381 93.8%

5,171 4,855 316 93.9%

Department of Veterans Aairs

Department of Defense

Social Security Administration 1,583,831 486,602 1,097,229 30.7%

Compliance with 120-Day Delinquent Debt Referral Requirement as of September 30: FY 2019

Department of Health and Human Services

Small Business Administration

Department of Agriculture

Department of Homeland Security

U.S. Postal Service

Department of Justice

Department of Labor 35,558 19,325 16,233 54.3%

Department of Interior

Department of State

Federal Communications Commission

Department of Transportation

Department of Housing and Urban Development

Department of the Treasury

General Services Administration

source: treasury report on receivables and debt collection activities — fourth quarter fy 2019

figure 26
22 

FY 2019 REPORT TO THE 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 2019

Agency Compliance

 Rate

Number of 

Eligible Debts 

Not Referred

Number of 

Eligible Debts 

Referred

Total Number 

of Eligible 

Debts

Department of Commerce 1,419 1,419 0 100.0%

1,249 849 400 68.0%

857 857 0 100.0%

371 371 0 100.0%

237 230 7 97.0%

227 214 13 94.3%

207 207 0 100.0%

106 102 4 96.2%

98 97 1 99.0%

94 94 0 100.0%

94 94 0 100.0%

90 81 9 90.0%

Oce of Personnel Management

Securities and Exchange Commission

Compliance with 120-Day Delinquent Debt Referral Requirement as of September 30: FY 2019

Commodity Futures Trading Commission

e Judiciary

Nuclear Regulatory Commission

Corp. for National and Community Service

Environmental Protection Agency

National Aeronautics and Space Admin. 124 121 3 97.6%

Armed Forces Retirement Home 

National Archives and Records Administration

Department of Energy

National Science Foundation

Federal Election Commission

84 76 8 90.5%

66 66 0 100.0%

63 0 63 0.0%

60 0 60 0.0%

28 28 0 100.0%

Presidio Trust Corporation

Federal Trade Commission

Agency for International Development 56 54 2 96.4%

Government Accountability Oce 19 14 5 73.7%

Consumer Financial Protection Bureau

Architect of the Capital

Equal Employment Opportunity Commission

Pension Benet Guaranty Corporation 1,558 1,558 0 100.0%

Railroad Retirement Board 4,273 4,273 0 100.0%

27 0 27 0.0%

23 0 23 0.0%

Government Publishing Oce

James Madison Memorial Fellowship Found.

325 211 114 64.9%

U.S. House of Representatives 244 68 176 27.9%
23 FY 2019 REPORT TO THE 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 2019

Agency Compliance

 Rate

Number of 

Eligible Debts 

Not Referred

Number of 

Eligible Debts 

Referred

Total Number 

of Eligible 

Debts

Compliance with 120-Day Delinquent Debt Referral Requirement as of September 30: FY 2019

4 0 4 0.0%

2 2 0 100.0%

1 1 0 100.0%

Council of the Inspectors General Integrity and 

Broadcasting Board of Governors

Consumer Product Safety Commission

U.S. Court of Veterans Appeals 5 5 0 100.0%

Farm Credit Administration 1 1 0 100.0%

1 0 1 0.0%

1 1 0 100.0%

National Council on Disability

U.S. Merit Systems Protection Board

1 0 1 0.0%

U.S. Institute for Environmental Conict 7 0 7 0.0%

Library of Congress 10 0 10 0.0%

Udall Foundation

Federal Maritime Commission 16 6 10 37.5%

U.S. Commission on International Religious 1 0 1 0.0%

Resolution

Eciency

Freedom
24 

FY 2019 REPORT TO THE 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 of the Treasury, at the request of a paying agency, 

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

non-tax debt owed to the United States. A complete list of payment classes exempt from centralized administrative offset is 

available on Treasury’s website. 

Payment Agency

Social Security Administration Supplemental Security Income (SSI) benets made to individuals with 

limited income and resources who are disabled, blind, or age 65 or older 

Approved on July 3, 2019. 

Type of Payment

New Exemptions from Administrative Oset in FY 2019

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

Figure 2
25 FY 2019 REPORT TO THE 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, 2019:

Sources

Treasury Report on Receivables and Debt Collection Activities — Fourth Quarter 2019, 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
26 

FY 2019 REPORT TO THE CONGRESS: U.S. GOVERNMENT NON-TAX RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

The Page Intentionally Left 
FY 2019 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Endnotes

1

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

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

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

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

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

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

debts is generally outside the scope of this report. 

2

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

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

3

 More information on Education’s Student Aid programs can be found in the Federal Student Aid Annual 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 rounded values expressed in millions or billions of dollars. 

5

 HUD receivables grew by 23.8% due to an $11.3B increase in its Federal Housing Administration loan programs.

6

 Source: DoD 

7

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

8

 The rate of interest is generally governed by 31 U.S.C. § 3717 and published by the Department of the Treasury. 

9

 The calculation of the amount that became delinquent during FY 2019 is based on debt that was between 1 and 365 

days delinquent as of September 30, 2019. 

10 The delinquent debts are associated with loans to foreign countries for the purchase of defense articles and services. 

11 Department of Veteran Affairs delinquent collections grew by 50.0% due to a $445M increase in its Veteran Benefits 

and Medical and Construction programs. 

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

the United States Virgin Islands, the Commonwealth of the Northern Mariana Islands, and the Commonwealth of 

Puerto Rico.

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

or from judicial garnishment actions.

14 Education’s Office of Federal Student Aid revised a segment of its reporting process, which led to the increase in its 

AWG and PCA collections.

15 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.

16 The decrease in PCA collections is a result of a change to Education’s delinquent debt aging methodology for its 

Federal Student Aid (student loan) programs. 

27
FY 2019 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Endnotes

17 The increase in Federal Student Aid’s PCA collections is primarily due to 1) a general increase in PCA collections 

and 2) a correction to the aging methodology implemented by its default servicer. Federal Student Aid’s default servicer 

implemented the revised aging methodology in December 2018 but had to make additional system changes during July 

2018 to correctly apply the revised aging methodology. 

18 The increase in Cross-Servicing collections was in large part due to offset collections for Veterans Health 

Administration (VHA) increasing from $38 million to $126 million from FY2018 to FY2019. This was a direct result 

of increased VHA referrals to Cross-Servicing.

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

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

percentage of the payment. 

20 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).

21 “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 off.

22 “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.

23 Revised and updated from FY 2017 Annual Report.

24 31 U.S.C. § 3716(c)(6).

28