U.S. Government 

Receivables and Debt Collection 

Activities of Federal Agencies 

Department of the Treasury 

April 2016

FISCAL YEAR 2015

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 2015 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 (current and delinquent). 

At the end of Fiscal Year (FY) 2015, outstanding non-tax receivables owed to the United States was $1.3 trillion.1

 

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

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

Most citizens pay their debt on time. However, at the end of FY 2015, delinquent non-tax debt owed to the Federal 

government totaled $162.1 billion. 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. 

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

FY 2015 the Department of the Treasury, Bureau of the Fiscal Service (Fiscal Service), collected $7.3 billion owed 

to Federal and State agencies. Fiscal Service continues to collaborate with 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 and 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. 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 .................................................................................................................................................. 16

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

Appendix II: Total FY 2015 Collection of Delinquent Federal Non-Tax Debt by Creditor Agency ................... 17

Appendix III: Total FY 2015 Write-Offs by Creditor Agency .......................................................................... 18

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

Appendix V: Payments Exempted from Centralized Administrative Offset by the Secretary of the Treasury ..... 21

Appendix VI: Sources of Data ........................................................................................................................22

ENDNOTES ....................................................................................................................................................23

FISCAL YEAR 2015 REPORT TO THE CONGRESS:

U.S. GOVERNMENT RECEIVABLES AND 

DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES
1 FY 2015 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 

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, as reported on the Treasury 

Report on Receivables and Debt Collection Activities (TROR). 

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 2015, the government’s outstanding non-tax receivables totaled $1.3 trillion, an increase of 

$122.8 billion (10 percent) from FY 2014. 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 2015, delinquent non-tax debt owed to the United States totaled $162.1 billion, an increase of 

$22.8 billion (16 percent) from FY 2014. 

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

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

delinquent non-tax debt collection, and each play a major role in the centralized collection of delinquent non-tax debt. 

In FY 2015, Federal creditor agencies collected $36.7 billion of delinquent non-tax debt, an increase of 

$6.8 billion (23 percent) from FY 2014. 

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 2015, 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. 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 in a future fiscal year. Similarly, collections during FY 2015 may be 

associated with non-tax debt that became delinquent either in FY 2015 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.
2 FY 2015 REPORT TO THE CONGRESS: U.S. GOVERNMENT 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 2015, total Federal non-tax receivables owed to the United States totaled $1.3 trillion, an increase 

of $122.8 billion (10 percent) from FY 2014. The total outstanding receivable balance at the end of a fiscal year is the 

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

collections, adjustments, and amounts written off.

New Federal non-tax receivables recorded as of the end of FY 2015 totaled $391.8 billion, an increase of 

$20.5 billion (6 percent) from FY 2014. Collection of Federal non-tax receivables in FY 2015 was $300.1 billion, 

an increase of $21.0 billion (8 percent) from FY 2014. 

source: treasury report on receivables and debt collection activities — fourth quarter fy 2011 - 2015

2011 2012 2013 2014 2015

$ 500

$ 600

$ 700

$ 800

$ 900

$ 1,000

$ 1,100

$ 1,200

$ 1,300

$1,400

$777.8

$931.1

$1,049.3

$1,170.1

$1,292.9

Outstanding Federal Non-Tax Receivables: FY 2011-2015

(Dollars in Billions)

Fiscal Year

Dollars in Billions

figure 1
3 FY 2015 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 2011 - 2015

source: treasury report on receivables and debt collection activities — fourth quarter fy 2011 - 2015 

2011 2012 2013 2014 2015

$ 310

$ 320

$ 330

$ 340

$ 350

$ 360

$ 370

$ 380

$ 390

$ 400

$379.4

$369.4

$391.0 $391.8

$371.3

New Federal Non-Tax Receivables: FY 2011-2015

(Dollars in Billions)

Fiscal Year

Dollars in Billions

2011 2012 2013 2014 2015

$ 0

$ 50

$ 100

$ 150

$ 200

$ 250

$ 300

$ 350

$ 400

$ 450

$245.3 $239.9

$273.4 $279.1 $300.1

Total Collection On Federal Non-Tax Receivables: FY 2011-2015

(Dollars in Billions)

Fiscal Year

Dollars in Billions

figure 3

figure 2
4 FY 2015 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

B. By Creditor Agency

Receivables owed to the Department of Education (Education)2 and the Department of Agriculture (USDA) at the end 

of FY 2015 accounted for $1.1 trillion (84 percent) of the government’s total outstanding receivables.

In FY 2015, Education, the Department of Health and Human Services (HHS), USDA, the Department of Housing 

and Urban Development (HUD), and the Department of Defense (DoD) collected a combined 

$198.7 billion (66 percent) in Federal non-tax receivables.

source: treasury report on receivables and debt collection activities — fourth quarter fy 2014 - 2015

source: treasury report on receivables and debt collection activities — fourth quarter fy 2014 - 2015

figure 4

figure 5

Agency FY 2015

Department of Education

Department of Agriculture

Department Housing and 

Urban Development

Export-Import Bank

FY 2014 to FY 2015 Percentage Change in Outstanding Federal 

Non-Tax Receivables: 3

 FY 2015 Top Five Creditor Agencies 

(Dollars in Billions)

% Change from 

FY 2014 to FY 2015

$980.9 12.2%

$111.6 - 2.1%

$28.2 19.0%

$27.9 77.7%

$24.1 5.2%

All Others

Total Government

$120.2 0.6%

$1,292.9

FY 2014

$874.3

$114.0

$23.7

$15.7

$22.9

$119.5

$1,170.1 10.4%

Department of Health and 

Human Services

Agency FY 2015

Department of Education

Department of Health and 

Human Services

Department of Housing and 

Urban Development

Department of Agriculture

Department of Defense

FY 2014 to FY 2015 Percentage Change in Collection of Federal Non-Tax 

Receivables: FY 2015 Top Five Creditor Agencies

(Dollars in Billions)

% Change from 

FY 2014 to FY 2015

$89.3 24.5%

$48.8 - 12.2%

$28.1 26.0%

$18.6 - 8.4%

$13.9 - 14.7%

All Others

Total Government

$101.4 9.1%

$300.1

FY 2014

$71.7

$55.6

$22.3

$20.3

$16.3

$92.9

$279.1 7.5%
5 FY 2015 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

C. By Receivable Type

Of the $1.3 trillion in Federal non-tax receivables outstanding (both current and delinquent) in FY 2015, Federal 

loan receivables (direct loans and defaulted guaranteed loans) represented $1.2 trillion (93 percent) of total 

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

$106.4 billion (10 percent) from FY 2014 to FY 2015. Administrative receivables (all non-loan receivables4

) 

represented $93.2 billion of the total outstanding receivables at the end of FY 2015, an increase of 

$16.4 billion (21 percent) from FY 2014.

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. The rate 

of interest is governed by 31 U.S.C. § 3717 and published by the Department of the Treasury. Of the $1.3 trillion in 

outstanding current and delinquent receivables at the end of FY 2015, $70.8 billion (5 percent) represented unpaid 

interest, penalties, and administrative costs. 

2011 2012 2013 2014 2015 $ 0

$ 100

$ 200

$ 300

$ 400

$ 500

$ 600

$ 700

$ 800

$ 900

$ 1,000

$ 1,100

$ 1,200

Outstanding Federal Non-Tax Receivables, By Type : FY 2011 - 2015

(Dollars in Billions)

Fiscal Year

Dollars in Billions

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

$844.5

$693.7

$84.1 $86.6 $76.8

$1,093.3

$93.2

$1,199.7

$80.0

$969.3

source: treasury report on receivables and debt collection activities — fourth quarter fy 2011-2015

figure 6
6 FY 2015 REPORT TO THE CONGRESS: U.S. GOVERNMENT 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 2015, outstanding delinquent non-tax debt owed to the United States totaled $162.1 billion, an 

increase of $22.8 billion (16 percent) from FY 2014.5

 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

2011 2012 2013 2014 2015 $ 0

$ 25

$ 50

$ 75

$ 100

$ 125

$ 150

$ 175

$ 200

$ 225

$ 250

Delinquent Federal Non-Tax Debt: 6 FY 2011-2015

(Dollars in Billions)

Fiscal Year

Dollars in Billions

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

$96.7

$69.5

$109.3

$212.5

$66.0

$162.7

$33.3

$128.8

$162.1

$61.5

$131.0

$103.2

$115.8

$139.3

$23.5

source: treasury report on receivables and debt collection activities — fourth quarter fy 2011-2015

figure 7
7 FY 2015 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Of the total $162.1 billion of outstanding delinquent debt at the end of FY 2015, $94.6 billion (58 percent) of 

outstanding delinquent Federal non-tax debt was more than two years delinquent and $67.5 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 2015

(Percentage of Total Delinquent Debt)

Percent

Age

15%

32%

32%

10%

11%

Delinquency Age FY 2011

1-180 Days

181 Days - 2 Years

2-6 Years

6-10 Years

> 10 Years

Total Federal Non-Tax Delinquencies, By Age : FY 2011 - 2015

(Dollars in Billions)

$49.7

$37.7

$26.5

$5.2

$11.9

Total $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

FY 2014

$15.4

$47.6

$51.3

$12.6

$12.4

$139.3

FY 2015

$16.2

$51.3

$52.5

$17.4

$24.7

$162.1

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

source: treasury report on receivables and debt collection activities — fourth quarter fy 2011 - 2015

figure 8

figure 9
8 FY 2015 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

C. By Creditor Agency

At the end of FY 2015, more than $143.0 billion (88 percent) in delinquent debt was owed to five Federal creditor 

agencies: Education, Social Security Administration (SSA), USDA, Small Business Administration (SBA), and Federal 

Communications Commission (FCC).

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

SBA

FCC

All Others

UDSA

SSA

Federal Non-Tax Delinquencies: Top Five Creditor Agencies

(Percentage of Total)

Percent

Agency

4%

2%

2%

3%

Education 76%

13%

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

source: treasury report on receivables and debt collection activities — fourth quarter fy 2014 - 2015

figure 10

figure 11

Agency FY 2015

Department of Education

Social Security Administration

Department of Agriculture

Small Business Administration

Federal Communicaions 

Commission

FY 2014 to FY 2015 Percentage Change in Federal 

Non-Tax Delinquencies: FY 2015 Top Five Creditor Agencies 

(Dollars in Billions)

% Change from 

FY 2014 to FY 2015

$123.6 20.5%

$7.2 14.3%

$5.0 0.0%

$3.9 - 26.4%

$3.6 800.0%

All Others

Total Government

$18.8 - 4.6%

$162.1

FY 2014

$102.6

$6.3

$5.0

$5.3

$0.4

$19.7

$139.3 16.4%

7
9 FY 2015 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

D. By Debt Type

Federal loan program delinquencies (direct and guaranteed) totaled $135.2 billion (83 percent) of total delinquencies at 

the end of FY 2015, an increase of $19.3 billion (17 percent) from FY 2014. Administrative delinquencies totaled 

$26.9 billion at the end of FY 2015, an increase of $3.5 billion (15 percent) from FY 2014.

2011 2012 2013 2014 2015 $ 0

$ 25

$ 50

$ 75

$ 100

$ 125

$ 150

$ 175

$ 200

$ 225

$ 250

Delinquent Federal Non-Tax Debt, By Type : FY 2011 - 2015

(Dollars in Billions)

Fiscal Year

Dollars in Billions

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

$134.5

$107.3

$28.2 $23.4

135.2

$23.7 $26.9

$115.9

$27.1

$185.4

source: treasury report on receivables and debt collection activities — fourth quarter fy 2011-2015

figure 12
10 FY 2015 REPORT TO THE CONGRESS: U.S. GOVERNMENT 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 2015, Federal creditor agencies collected $36.7 billion in delinquent non-tax debt, an increase of 

$6.8 billion (23 percent) from FY 2014.

B. By Creditor Agency

More than $27.0 billion (74 percent) of the delinquent non-tax debt collected in FY 2015 was owed to five Federal 

creditor agencies: Education (41 percent), HUD (15 percent), Commodity Futures Trading Commission (CFTC) 

(8 percent), Environmental Protection Agency (EPA) (7 percent), and DoD (5 percent).

source: treasury report on receivables and debt collection activities — fourth quarter fy 2011-2015

source: treasury report on receivables and debt collection activities — fourth quarter fy 2014-2015

2011 2012 2013 2014 2015

$ 0

$ 5

$ 10

$ 15

$ 20

$ 25

$ 30

$ 35

$ 40

$ 45

$18.3

$26.7

$31.2

$36.7

$29.9

Collection on Delinquent Federal Non-Tax Debt: FY 2011 - 2015

(Dollars in Billions)

Fiscal Year

Dollars in Billions

Agency FY 2015

Department of Education

Department of Housing and 

Urban Development

Commodity Futures 

Trading Commission

Department of Defense

FY 2014 to FY 2015 Percentage Change in Collection of Federal 

Non-Tax Delinquencies: FY 2015 Top Five Creditor Agencies 

(Dollars in Billions)

% Change from 

FY 2014 to FY 2015

$15.0 21.0%

$5.5 22.2%

$2.8 250.0% 8

9 $2.4 242.9%

$1.7 - 34.6%

All Others

Total Government

$9.3 4.5%

$36.7

FY 2014

$12.4

$4.5

$0.8

$0.7

$2.6

$8.9

$29.9 22.7%

Environmental 

Protection Agency

figure 13

figure 14
11 FY 2015 REPORT TO THE CONGRESS: U.S. GOVERNMENT 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 State payments through 

the Treasury Offset Program (TOP), use of the Bureau of the 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. 

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 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 unwilling to voluntarily pay 

their obligations. In FY 2015, Federal creditor agencies collected $685.3 million through the use of AWG, an increase 

of $213.3 million (45 percent) from FY 2014.10 

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 2015, 

PCAs assisted Federal creditor agencies by collecting $465.2 million, an increase of approximately 

$307.6 million (195 percent) from FY 2014 to FY 2015.11

figure 15

figure 16

FY 2011

AWG

AWG Collections: FY 2011-2015 

(Dollars in Millions)

$296.0

FY 2012

$796.5

FY 2013

$254.1

FY 2014

$472.0

FY 2015

$685.3

FY 2011

PCAs

PCA Collections: FY 2011-2015 

(Dollars in Millions)

$740.3

FY 2012

$6,093.7

FY 2013

$387.5

FY 2014

$157.6

FY 2015

$465.2

source: treasury report on receivables and debt collection activities — fourth quarter fy 2011-2015

source: treasury report on receivables and debt collection activities — fourth quarter fy 2011-2015
12 FY 2015 REPORT TO THE CONGRESS: U.S. GOVERNMENT 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 the Bureau of the 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.12 Before referring a debt to the Bureau of the 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, the Bureau of the 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

In FY 2015, the Bureau of the Fiscal Service collected $387.8 million of delinquent Federal non-tax debt through its 

Cross-Servicing Program, which includes debt collected through TOP, a decrease of $28.1 million (7 percent) from 

FY 2014. For non-tax debt submitted to the Cross-Servicing Program, the Bureau of the 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 administrative 

wage garnishments.

2. Treasury Offset Program Collections

For non-tax debt submitted to TOP, the Bureau of the 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 and Federal non-tax 

payments, including Social Security, civil service and military retirement, salary, vendor, and other Federal payments, 

as well as State tax refunds and other payments made by the several States participating in TOP’s State Reciprocal 

Program.13 For more information about the TOP program, see Appendix IV, which lists the various Federal and State 

collections obtained using this program. Appendix V lists the types of payments for which exemptions from centralized 

administrative offset were approved by Treasury in FY 2011 - FY 2015.
13 FY 2015 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

3. Enforced Collection by the Department of Justice

In FY 2015, DOJ collected a total of $16.2 billion on behalf of Federal creditor agencies, an increase of 

$2.5 billion (18 percent) from FY 2014. When a Federal creditor agency cannot collect a non-tax debt administratively, 

the agency may refer the debt to DOJ to pursue enforced collection15 through the judicial process.

In FY 2015, the Bureau of the Fiscal Service collected $7.0 billion through TOP for Federal and State agencies. Of the 

$7.0 billion collected, $3.3 billion was from debtors who owed delinquent Federal non-tax debt, $724.4 million from 

debtors who owed delinquent Federal tax debt, and $3.0 billion from debtors who owed debt to State agencies, including 

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

Federal non-tax debt. See Appendix IV for additional information about all TOP collections for Federal and 

State Agencies.

source: department of justice, office of debt collection management

2011 2012 2013 2014 2015

$ 0

$ 2

$ 4

$ 6

$ 8

$ 10

$ 12

$ 14

$ 16

$ 18

$4.9

$6.5

$13.7

$16.2

$5.5

Civil Litigation Cash Collection: FY 2011-2015

(Dollars in Billions)

Fiscal Year

Dollars in Billions

figure 18

figure 17

Payment Type FY 2011

Federal Tax 

Refund Payments

Total

TOP Collection of Federal Non-Tax Debt by Payment Type: 14 FY 2011-2015

(Dollars in Millions)

$2,180.5

$2,570.9

FY 2012

$2,019.0

$2,418.1

FY 2013

$2,702.9

$3,330.2

FY 2014

$2,670.0

$3,215.0

FY 2015

$2,708.6

State Payments $11.8 $18.8 $30.8 $36.6 $35.3

Federal Non-Tax 

Payments $378.6 $380.3 $596.5 $508.4 $508.0

$3,251.9

source: department of the treasury, bureau of the fiscal service
14 FY 2015 REPORT TO THE CONGRESS: U.S. GOVERNMENT 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 the Bureau of the Fiscal Service for both TOP and Cross-Servicing. In 

FY 2015, the PSC collected $391.7 million, an increase of $40.7 million (12 percent) from FY 2014.

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

2011 2012 2013 2014 2015

$ 0

$ 100

$ 200

$ 300

$ 400

$ 500

$ 600

$ 700

$ 800

$ 900

$351.0 $391.7

423.7 $427.0

$482.0

PSC Collection: FY 2011-2015

(Dollars in Millions)

Fiscal Year

Dollars in Millions

figure 19
15 FY 2015 REPORT TO THE CONGRESS: U.S. GOVERNMENT 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 delinquent16 (see Office of 

Management and Budget Circular A-129). 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 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 2015, Federal non-tax debt that was written off and categorized as “closed out” totaled $7.6 billion, an increase 

of $1.5 billion (25 percent) from FY 2014. The Federal creditor agencies with the largest write-off amounts in FY 2015 

include Education ($5.5 billion), SSA ($609.4 million) and USDA ($503.9 million).

source: treasury report on receivables and debt collection activities — fourth quarter fy 2011-2015

2011 2012 2013 2014 2015

$ 0

$ 1

$ 2

$ 3

$ 4

$ 5

$ 6

$ 7

$ 8

$ 9

$5.7

$7.8 $7.6

$5.6

$6.1

Annual Write-Os: FY 2011-2015

(Dollars in Billions)

Fiscal Year

Dollars in Billions

figure 20
16 FY 2015 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

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

At the end of FY 2015, 96 percent of Federal receivables were 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 2015

Agency Receivables Balance 

(FY 2015)

Delinquent Debt Balance

(FY 2015)

Department of Education $980,865.7 $123,554.0

Department of Agriculture $111,554.0 $4,983.7

$28,176.0 $1,492.5

$27,931.8

Department of Energy $20,391.6

$1,795.9

$600.0

Export-Import Bank $24,134.7 $1,122.0

Social Security Administration $19,361.0 $7,151.4

Small Business Administration $12,468.9 $3,890.1

Department of Treasury $12,324.4 $52.3

Department of Transportation $9,745.8 $109.2

Top 10 Total $1,246,953.9 $144,751.1

All Others $45,963.0 $17,329.8

Government Total $1,292,916.9 $162,080.9

Total Federal Non-Tax Receviables and Delinquent 

Federal Non-Tax Debt: Top Ten Creditor Agencies

(Dollars in Millions)

Department of Housing

and Urban Development

Department of Health

and Human Services
17 FY 2015 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix II: Total FY 2015 Collection of Delinquent Federal Non-Tax Debt by Creditor Agency

In FY 2015, 92 percent of collection of delinquent Federal non-tax debt was associated with debt administered by the 10 

Federal creditor agencies listed below. 

Agency FY 2015 Collections

Department of Education

Department of Housing and Urban Development

Commoddity Futures Trading Commission

Environmental Protection Agency

Department of Defense

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

(Dollars in Millions)

$15,007.3

$5,532.0

$2,842.8

$2,351.4

$1,681.7

Department of Health and Human Services $1,314.9

Securities and Exchange Commission $1,306.0

Department of Agriculture $1,267.9

Department of Veterans Aairs $1,261.4

General Services Administration

Government Total $36,650.4

$1,100.2

Top 10 Total $33,665.6

All Other $2,984.8

figure 22

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

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix III: Total FY 2015 Write-Offs by Creditor Agency

In FY 2015, 98 percent of Federal debt write-offs that were “closed out” arose from programs administered by the 10 

Federal creditor agencies listed below. 

Agency FY 2015 Write-Os

Department of Education

Social Security Administration

Department of Agriculture

Department of Veterans Aairs

Securities and Exchange Commission

Total Federal Write-Os: Top Ten Creditor Agencies

(Dollars in Millions)

$5,530.6

$609.4

$503.9

$249.2

$190.0

Department of Housing and Urban Development $155.0

Federal Communications Commission $75.4

Department of Health and Human Services $60.1

Department of Defense $46.6

Department of Labor

Government Total $7,587.8

$39.5

Top 10 Total $7,459.7

All Other $128.1

figure 23

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

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix IV: TOP Collections Including Debts Owed to the Internal Revenue Service and 

State Agencies

TOP is the centralized 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.17 Delinquent debts owed to State agencies include child support and unemployment insurance obligations. 

In FY 2015, the Bureau of the Fiscal Service collected $7.0 billion through TOP for Federal and State18 agencies, 

of which $4.0 billion was for debts owed to Federal agencies and $3.0 billion for debts owed to State agencies. 

Highlights include:

• $1.9 billion was collected for delinquent child support obligations submitted to TOP by HHS’s 

 Office of Child Support Enforcement on behalf of States and territories. 

• $571.2 million was collected for the 40 States and the District of Columbia that participated in TOP’s 

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

 tax obligations. 

• $47.7 million was collected for the 10 States and the District of Columbia that participated 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 Federal non-tax debt. $35.3 million was 

 collected for Federal creditor agencies through the offset of state payments. 

• $547.8 million in Federal tax refunds were intercepted to collect unemployment compensation debt 

 owed to 41 States and the District of Columbia. 

• TOP collected $724.4 million of delinquent Federal taxes through the Federal Payment Levy Program.

Type of Payment 

Oset / Levy

Type of

Debt FY 2011 FY 2012 FY 2013 FY 2014 FY 2015

Tax Refund Oset

Total

Federal 

Non-tax Debt

Federal 

Non-tax Debt

Federal 

Non-tax Debt

$2,180.5 $2,019.0 $2,702.9 $2,670.0

Administrative Oset19

State Payments

$378.6 $380.3 $596.5 $508.4

$11.8 $18.8 $30.8 $36.6

$3,185.2 $3,019.7 $3,931.8 $3,794.9

$2,708.6

$508.1

$35.3

Federal 

Tax Debt

Tax Levy

(Federal Payments) $614.3 $601.6 $601.6 $579.9 $724.4

$3,976.4

TOP Collection - Federal Debt: FY 2011 - 2015 

(Dollars in Millions)

figure 24

source: department of the treasury, bureau of the fiscal service
20 FY 2015 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

‡ The Bureau of the Fiscal Service implemented the TOP Unemployment Insurance Compensation program in FY 2011.

*Offsets of Federal non-tax payments to collect state unemployment insurance compensation debts through the State 

Reciprocal Program totaled $5,521 in FY 2015.

figure 25

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

Type of 

Payment Oset 

Type of

Debt FY 2011 FY 2012 FY 2013 FY 2014 FY 2015

Total

Tax Refund Oset $2,302.4 $2,246.7 $1,941.4 $1,901.3

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)

$475.5 $561.8 $605.3 $546.5

$25.9 $132.9 $326.2 $370.7

$2,850.4 $3,003.3 $2,919.3 $2,879.6

$1,889.1

$571.2

$547.8

$7.4 $9.2 $16.0 $16.7 $15.0

Child Support Administrative Oset $10.4 $8.1 $8.6 $8.7 $7.6

$28.8 $44.6 $21.8 $35.7 $32.6

N/A N/A N/A N/A N/A

$3,063.3

TOP Collection - State Debt: FY 2011 - 2015 

(Dollars in Millions)

State Income Tax Debt 

(Reciprocal Program)
21 FY 2015 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

figure 26

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

Payment Agency

Department of Justice Attorney fee payments made under prevailing party fee-shifting statutes to 

satisfy court judgments or settlements in actions certied as class actions 

pursuant to Federal Rule of Civil Procedure; agency request approved on 

December 15, 2014.

Department of Justice Payments made by the U.S. Marshals Service for the purpose of providing 

awards to condential sources who have provided information or assistance 

directly related to violations of criminal drug laws of the United States; 

agency request approved on March 1, 2015.

Department of the Treasury, 

Bureau of the Fiscal Service

Payments paid through the State and Local Government Securities program 

are issued to State and local governments to pay o tax-exempt bond issues; 

agency request approved on May 28, 2015.

Type of Payment

Payments Exempt by Action of the Secretary of the Treasury: FY 2015

Appendix V: Payments Exempted from Centralized Administrative Offset by the Secretary 

ofTreasury

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. In FY 2015, the Bureau of the Fiscal Service approved three exemption 

requests. A complete list of payment classes exempt from centralized administrative offset is available on Treasury’s website.
22 FY 2015 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix VI: Sources of Data

Data in this report were obtained from the following sources and reported as of September 30, 2015:

Sources

Treasury Report on Receivables and Debt Collection Activities — Fourth Quarter 2015, 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
FY 2015 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Endnotes

1 Dollar figures in this report have been rounded to the tenth decimal point.

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

3 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.

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

5 At the beginning of FY 2014, Education revised its methodology for calculating the amount of delinquent debt 

reported on the Treasury Report on Receivables by including only the value of past-due payments. Prior to FY 2014, 

Education reported the entire outstanding balance of the delinquent loan. 

6 The calculation of the amount that became delinquent during FY 2015 is based on debt that was between 1 and 365 

days delinquent as of September 30, 2015.

7 FCC’s delinquencies increased substantially in FY 2015 as a result of an unusually large debt incurred by two vendors.

8 FY 2015 reported increases in delinquent debt collections for CFTC was the result of systems changes.

9 During FY 2015, the U.S. District Court for the Southern District of New York approved a $1.6 billion settlement, 

which resolved EPA’s claims against a petroleum corporation and its subsidiaries. The majority of the settlement amount 

was collected during the third quarter of FY 2015. 

10 This amount does not include collections resulting from the use of AWG by the Bureau of the Fiscal Service’s CrossServicing Program or from judicial garnishment action.

11 This amount does not include collections resulting from the use of PCAs by the Bureau of the Fiscal Service’s CrossServicing Program or from the use of private counsel by DOJ. This amount also does not include collections 

from AWG. 

12 The Digital Accountability and Transparency Act (P.L. 113-101), which was passed into law May 9, 2014, changed 

the requirement that Federal creditor agencies refer their debts to Treasury for collection through administrative offset 

from 180 days to 120 days.

13 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 generally limited to a percentage of 

the payment.

14 A change in methodology to standardize the formula for TOP collection of delinquent Federal non-tax debt may have 

resulted in some TOP collection figures varying from previous years’ versions of this report. 

15 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).

16 ”Write-off” of a delinquent debt is an accounting system. The Federal creditor agency may pursue collection of a 

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

17 A “levy” is legally distinct from an “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.

18 For more detail on Treasury’s collection on behalf of the states, see Treasury’s Annual Report to the States.

19 “Administrative offset” refers to the offset of Federal non-tax payments to collect delinquent Federal non-tax debts.

23