(rev. October 12, 2016)

The Bureau of the Fiscal Service 

(Fiscal Service) is the government's 

central debt collection agency, 

managing the government's non-tax 

delinquent debt portfolio. As a part of 

the Fiscal Service, DMS' goal is to 

provide a broad range of services, to 

be more responsive to the needs of 

client agencies, and to bring about 

more equity and uniformity in how 

the U.S. Government interacts with

its delinquent debtors.

DMS PROGRAMS

Do Not Pay

The Do Not Pay Business Center 

supports federal agencies in their 

efforts to reduce the number of 

improper payments made through 

programs funded by the federal 

government, and to identify and 

mitigate fraud, waste and abuse. Do 

Not Pay is a one-stop shop that 

allows agencies to check various 

databases before making payments 

or awards in order to identify 

ineligible recipients and to prevent 

fraud or errors.

Centralized Receivables 

Service (CRS) Pilot

CRS is a pilot service we provide to 

federal agencies to assist them in 

the management of accounts 

receivable before they become 

delinquent and in the early stages of 

delinquency.

Treasury's goal is to provide a stateof-the-art receivables management 

service in an automated 

environment which interfaces with 

existing Treasury revenue collection 

and debt collection services. It 

supports compliance, improves 

transparency, facilitates increased 

collections and helps drives down 

costs through automation and 

efficiencies.

Treasury Offset Program

The Treasury Offset Program (TOP)

is a centralized offset program and 

one of the key payment tools used 

by Fiscal Service for collecting 

delinquent debts owed to federal 

agencies and states. TOP matches 

a database of delinquent debts 

against payments Treasury 

disburses, then offsets (withholds) 

payments to recipients who owe 

delinquent debts.

Cross-Servicing

Cross-Servicing is DMS’ active 

collection program for the collection 

of delinquent debts owed to federal 

agencies. We use a variety of 

collection tools including Treasury 

demand letters, telephone follow-up, 

skip tracing, administrative offset 

and referral of debts to private 

collection agencies on the 

governmentwide contract. We also 

use administrative wage 

garnishment as a collection tool.

DEBT MANAGEMENT 

SERVICES (DMS)

Working with federal agencies to provide a 

comprehensive debt management program 

Debt Collection 

Services for the 

States

Child Support Program

States submit delinquent child support 

obligations to the U.S. Department of 

Health and Human Services, Office of 

Child Support Enforcement (OCSE), 

which in turn submits the debts to TOP for 

collection through the offset of federal tax 

refund and other eligible payments.

Supplemental Nutrition 

Assistance Program (SNAP)

States submit delinquent nutrition 

assistance obligations to the U.S. 

Department of Agriculture, Food and 

Nutrition Service (FNS), which in turn 

submits the debts to TOP for collection 

through the offset of federal tax refunds 

and other eligible payments.

State Income Tax Program (SIT)

TOP offsets federal tax refund payments 

to payees who owe delinquent state 

income tax obligations.

State Reciprocal Program (SRP)

TOP offsets federal vendor and other nontax payments to payees who owe 

delinquent debts to state agencies. In 

return, states offset payments to payees 

who owe delinquent debts to federal 

agencies.

Unemployment Insurance 

Compensation Program (UIC)

In partnership with the U.S. Department of 

Labor, TOP offsets federal tax refund 

payments to payees who owe delinquent 

unemployment insurance compensation 

debts due to fraud or a person's failure to 

report earnings.