U.S. Government .S. Government 

Receivables and Debt Collection eceivables and Debt Collection 

Activities of Federal Agencies ctivities of Federal Agencies 

Department of the Treasury epartment of the Treasury 

August 2019 ugust 2019

FISCAL YEAR ISCAL YEAR 2018 

REPORT TO THE CONGRESS EPORT 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 2018 Report to the Congress on United States Government Receivables and Debt 

Collection Activities of Federal Agencies. Th is 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) 2018, the outstanding amount of non-tax receivables owed to the United States was 

$1.6 trillion Th ese receivables included loans to students, small business owners, homeowners, farmers, and veterans. 

Th ey also included administrative non-tax receivables, including fi nes and penalties, overpayments, and fees. 

Most citizens pay their debts on time. However, at the end of FY 2018, delinquent non-tax debt owed to the 

Federal government totaled $203.0 billion, an increase of $18.0 billion (10 percent) from FY 2017. Th e collection 

of delinquent debts helps fund government operations, maintain key programs, and reduce the Federal defi cit. Th us, 

it is very important to continue to fi nd ways to cost-eff ectively 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 fi nancial ability to pay. 

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

FY 2018, Federal creditor agencies collected $27.9 billion of delinquent non-tax debt, while the Department of 

the Treasury, Bureau of the Fiscal Service (Fiscal Service) collected $7.4 billion in delinquent tax and non-tax debt 

on behalf of Federal and State agencies. 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. 

Th is website provides the public with easy-to-understand data about the Federal government’s fi nances.

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 Off set 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 2018 Collection of Delinquent Federal Non-Tax Debt by Creditor Agency ................... 17

 Appendix III: Total FY 2018 Write-Off s 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 Off set by the Secretary of the Treasury ...24

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

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

FISCAL YEAR 2018 REPORT TO THE CONGRESS:

U.S. GOVERNMENT RECEIVABLES AND 

DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES
1 FY 2018 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

I. Introduction

Th e 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).

2

 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 fi nes and penalties. Th ese 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 2018, the government’s outstanding non-tax receivables totaled $1.6 trillion, an increase of 

$96.7 billion (6 percent) from FY 2017. 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 2018, delinquent non-tax debt owed to the United States totaled $203.0 billion, an increase of 

$18.0 billion (10 percent) from FY 2017. 

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

FY 2018, collections on Federal non-tax receivables totaled $337.8 billion, an increase of $0.4 billion (0.1 percent).3

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

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

debt. In FY 2018, Federal creditor agencies collected $27.9 billion of delinquent non-tax debt, a decrease of $2.8 billion 

(9 percent) from FY 2017. 

Th is report provides summary data on the value of receivables owed to the Federal government, the portion of those 

receivables that are delinquent, and eff orts to collect or write-off delinquent debt. Th e report provides comparative 

information from previous fi scal years to FY 2018, and information on specifi c 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 fi scal year that it is recorded or it may be in a future fi scal year. Similarly, collections during FY 2018 may be 

associated with non-tax debt that became delinquent either in FY 2018 or in a prior year, and are most often associated 

with receivables that were recorded in a prior fi scal year. Th erefore, use caution when comparing annual totals and 

year-over-year changes of receivables, delinquencies, and collections.
2 FY 2018 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 2018, total Federal non-tax receivables owed to the United States totaled $1.6 trillion, an increase 

of $96.7 billion (6 percent) from FY 2017. Th e total outstanding receivable balance at the end of a fi scal year is the net 

of receivables that remained unpaid from prior fi scal years and new receivables recorded during that fi scal year, less 

collections, adjustments, and amounts written off .

New Federal non-tax receivables recorded as of the end of FY 2018 totaled $395.1 billion, a decrease of 

$26.0 billion (6 percent) from FY 2017. Collection of Federal non-tax receivables in FY 2018 was $337.8 billion, 

an increase of $0.4 billion (0.1 percent) from FY 2017. 

2014 2015 2016 2017 2018

$ 700

$ 800

$ 900

$ 1,000

$ 1,100

$ 1,200

$ 1,300

$ 1,400

$ 1,500

$1,600

$1,519.6

$1,170.1

$1,292.9

$1,412.2

Outstanding Federal Non-Tax Receivables: FY 2014-2018

(Dollars in Billions)

Fiscal Year

Dollars in Billions

$1,616.3

FIGURE 1

SOURCE: TREASURY REPORT ON RECEIVABLES AND DEBT COLLECTION ACTIVITIES — FOURTH QUARTER FY 2014 - 2018
3 FY 2018 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

SOURCE: TREASURY REPORT ON RECEIVABLES AND DEBT COLLECTION ACTIVITIES & DOD — FOURTH QUARTER FY 2017 - 2018

SOURCE: TREASURY REPORT ON RECEIVABLES AND DEBT COLLECTION ACTIVITIES & DOD — FOURTH QUARTER FY 2017 - 2018

2014 2015 2016 2017 2018

$ 0

$ 50

$ 100

$ 150

$ 200

$ 250

$ 300

$ 350

$ 400

$ 450

$337.4

$279.1

$300.1 $310.4

Total Collection on Federal Non-Tax Receivables: FY 2014-2018 

(Dollars in Billions)

Fiscal Year

Dollars in Billions

$337.8

FIGURE 3

FIGURE 2

2014 2015 2016 2017 2018

$ 150

$ 200

$ 250

$ 300

$ 350

$ 400

$ 450

$ 500

$ 550

$ 600

$421.1

$371.3

$531.9

$391.8

New Federal Non-Tax Receivables: FY 2014 - 2018

(Dollars in Billions)

Fiscal Year

Dollars in Billions

$395.1
4 FY 2018 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)4 and the Department of Agriculture (USDA) at the end 

of FY 2018 accounted for $1.4 trillion (86 percent) of the government’s total outstanding Federal non-tax receivables.

In FY 2018, 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 $231.2 billion 

(68 percent) in Federal non-tax receivables.

SOURCE: TREASURY REPORT ON RECEIVABLES AND DEBT COLLECTION ACTIVITIES — FOURTH QUARTER FY 2017 - 2018

SOURCE: TREASURY REPORT ON RECEIVABLES AND DEBT COLLECTION ACTIVITIES & DOD — FOURTH QUARTER FY 2017 - 2018

FIGURE 4

FIGURE 5

Agency FY 2018

Department of Education

Department of Agriculture

Department of Housing and 

Urban Development

FY 2017 to FY 2018 Percentage Change in Outstanding Federal 

Non-Tax Receivables: 5

 FY 2018 Top Five Federal Creditor Agencies 

(Dollars in Billions)

% Change from 

FY 2017 to FY 2018

$1,275.9 7.8%

$109.9 1.6%

$44.9 17.5%

$34.3 -13.8%

$24.5 8.4%

All Others

Total Government

$126.8 -0.5%

$1,616.3

FY 2017

$1,183.3

$108.2

$38.2

$39.8

$22.6

$127.5

$1,519.6 6.4%

Department of Health and 

Human Services

Social Security 

Administration

Agency FY 2018

Department of Education

Department of Health and 

Human Services

Department of Housing and 

Urban Development

Department of Agriculture

Department of Defense

FY 2017 to FY 2018 Percentage Change in Collection of Federal Non-Tax 

Receivables: FY 2018 Top Five Federal Creditor Agencies 

(Dollars in Billions)

% Change from 

FY 2017 to FY 2018

$101.1 -1.2%

$71.9 3.0%

$24.2 - 1.6%

$18.7 20.6%

$15.3 -1.9%

All Others

Total Government

$106.6 -2.7%

$337.8

FY 2017

$102.3

$69.8

$24.6

$15.5

$15.6

$109.6

$337.4 0.1%

6 7
5 FY 2018 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

C. By Receivable Type

Of the $1.6 trillion in Federal non-tax receivables outstanding (both current and delinquent) in FY 2018, Federal 

loan receivables (direct loans and defaulted guaranteed loans) represented $1.5 trillion (94 percent) of total 

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

$101.2 billion (7 percent) from FY 2017 to FY 2018. Administrative receivables (all non-loan receivables)8

represented $106.0 billion of the total outstanding receivables at the end of FY 2018, a decrease of 

$4.5 billion (4 percent) from FY 2017.

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. Th e rate of 

interest is generally governed by 31 U.S.C. § 3717 and published by the Department of the Treasury. Of the $1.6 trillion 

in outstanding current and delinquent receivables at the end of FY 2018, $107.1 billion (7 percent) represented unpaid 

interest, penalties, and administrative costs. 

$ 0

$ 100

$ 200

$ 300

$ 400

$ 500

$ 600

$ 700

$ 800

$ 900

$ 1,000

$ 1,100

$ 1,300

$ 1,500

$ 1,200

Outstanding Federal Non-Tax Receivables, By Type: FY 2014 - 2018

(Dollars in Billions)

Fiscal Year

Dollars in Billions

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

$93.2

$1,199.7

$105.0

$1,307.1

$76.8 $110.5

$1,093.3

$ 1,400

106.0

$1,510.3

$1,409.1

2014 2015 2016 2017 2018

SOURCE: TREASURY REPORT ON RECEIVABLES AND DEBT COLLECTION ACTIVITIES — FOURTH QUARTER FY 2014-2018

FIGURE 6
6 FY 2018 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 specifi ed in an agency’s initial written 

demand for payment or applicable agreement. A non-tax debt may become delinquent during the same fi scal year that it 

was recorded as a receivable or during a subsequent fi scal year. 

At the end of FY 2018, outstanding delinquent non-tax debt owed to the United States totaled $203.0 billion, an 

increase of $18.0 billion (10 percent) from FY 2017. Th e total outstanding delinquent debt balance at the end of a fi scal 

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

fi scal year, less collections, adjustments, and amounts written off .

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

2014 2015 2016 2017 2018 $ 0

$ 25

$ 50

$ 75

$ 100

$ 125

$ 150

$ 175

$ 200

$ 225

$ 250

Delinquent Federal Non-Tax Debt: 9 FY 2014-2018

(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

$115.8

$139.3

$23.5

SOURCE: TREASURY REPORT ON RECEIVABLES AND DEBT COLLECTION ACTIVITIES — FOURTH QUARTER FY 2014-2018

FIGURE 7
7 FY 2018 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Of the total $203.0 billion of outstanding delinquent Federal non-tax debt at the end of FY 2018, $132.6 billion 

(65 percent) was more than two years delinquent and $70.4 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 2018

(Percentage of Total Delinquent Debt)

Percent

Age

15%

37%

27%

7%

14%

Delinquency Age FY 2014

1-180 Days

181 Days - 2 Years

2-6 Years

6-10 Years

> 10 Years

Total Federal Non-Tax Delinquencies, By Age: FY 2014 - FY 2018

(Dollars in Billions)

Total

FY 2015

$15.4

$47.6

$51.3

$12.6

$12.4

$139.3

FY 2016

$16.2

$51.3

$52.5

$17.4

$24.7

$162.1

FY 2017

$15.2

$55.7

$61.4

$21.0

$27.4

$180.7

FY 2018

$14.3

$56.4

$64.5

$22.2

$27.6

$185.0 $203.0

$14.8

$55.6

$72.7

$28.9

$31.0

SOURCE: TREASURY REPORT ON RECEIVABLES AND DEBT COLLECTION ACTIVITIES — FOURTH QUARTER FY 2018

SOURCE: TREASURY REPORT ON RECEIVABLES AND DEBT COLLECTION ACTIVITIES — FOURTH QUARTER FY 2014 - 2018

FIGURE 8

FIGURE 9
8 FY 2018 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

C. By Creditor Agency

At the end of FY 2018, more than $186.3 billion (92 percent) in delinquent debt was owed to fi ve Federal creditor 

agencies: Education, Social Security Administration (SSA), Securities and Exchange Commission (SEC), Federal Trade 

Commission (FTC) and Department of Veterans Aff airs (VA).

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

FTC

VA

All Others

SEC

SSA

Federal Non-Tax Delinquencies: Top Five Federal Creditor Agencies

(Percentage of Total)

Percent

Agency

5%

Education 82%

2%

1%

1%

9%

SOURCE: TREASURY REPORT ON RECEIVABLES AND DEBT COLLECTION ACTIVITIES — FOURTH QUARTER FY 2018

SOURCE: TREASURY REPORT ON RECEIVABLES AND DEBT COLLECTION ACTIVITIES — FOURTH QUARTER FY 2017-2018

FIGURE 10

Agency FY 2018

Department of Education

Social Security Administration

Securities and Exchange Commission

Federal Trade Commission

Department of Veterans Affairs

FY 2017 to FY 2018 Percentage Change in Federal 

Non-Tax Delinquencies: FY 2018 Top Five Federal Creditor Agencies 

(Dollars in Billions)

% Change from 

FY 2017 to FY 2018

$166.5 10.7%

$10.2 13.3%

$4.2 20.0%

$2.7 3.8%

$2.7 0.0%

All Others

Total Government

$16.7

$150.4

$9.0

$3.5

$2.6

$2.7

$16.8 - 0.6%

$203.0

FY 2017

$185.0 9.7%

10

FIGURE 11
9 FY 2018 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 $175.3 billion (86 percent) of total delinquencies at 

the end of FY 2018, an increase of $16.5 billion (10 percent) from FY 2017. Administrative delinquencies totaled 

$27.7 billion at the end of FY 2018, an increase of $1.5 billion (6 percent) from FY 2017.

2014 2015 2016 2017 2018 $ 0

$ 25

$ 50

$ 75

$ 100

$ 125

$ 150

$ 175

$ 200

$ 225

$ 250

Delinquent Federal Non-Tax Debt, By Type: FY 2014 - 2018

(Dollars in Billions)

Fiscal Year

Dollars in Billions

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

$23.4

$135.2

$26.9

$155.2

$25.5

$115.9

$158.8

$26.2

$175.3

$27.7

SOURCE: TREASURY REPORT ON RECEIVABLES AND DEBT COLLECTION ACTIVITIES — FOURTH QUARTER FY 2014-2018

FIGURE 12
10 FY 2018 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 2018, Federal creditor agencies collected $27.9 billion in delinquent non-tax debt, a decrease of 

$2.8 billion (9 percent) from FY 2017.

B. By Creditor Agency

During FY 2018, $22.0 billion of the delinquent non-tax debt collected was owed to fi ve Federal creditor agencies: 

Education (53 percent), HUD (9 percent), SEC (8 percent), USDA (5 percent), and HHS (4 percent).

SOURCE:TREASURY REPORT ON RECEIVABLES AND DEBT COLLECTION ACTIVITIES — FOURTH QUARTER FY 2014-2018

SOURCE: TREASURY REPORT ON RECEIVABLES AND DEBT COLLECTION ACTIVITIES — FOURTH QUARTER FY 2017-2018

$30.7

2014 2015 2016 2017 2018

$ 0

$ 5

$ 10

$ 15

$ 20

$ 25

$ 30

$ 35

$ 40

$ 45

$32.8

$36.7

$29.9

$27.9

Collection of Delinquent Federal Non-Tax Debt: FY 2014 - 2018

(Dollars in Billions)

Fiscal Year

Dollars in Billions

Agency FY 2018

Department of Education

Department of Housing and 

Urban Development

Securities and 

Exchange Commission

FY 2017 to FY 2018 Percentage Change in Collection of Federal 

Non-Tax Delinquencies: FY 2018 Top Five Federal Creditor Agencies 

(Dollars in Billions)

% Change from 

FY 2017 to FY 2018

$14.2 3.5%

$3.8 -34.2%

$2.9 - 24.1% 

13

11

12

$1.3 7.7%

$0.9 33.3%

All Others

Total Government

$7.6

$14.7

$2.5

$2.2

$1.4

$1.2

$5.9 - 22.4%

$27.9

FY 2017

$30.7 - 9.1%

Department of Agriculture

Department of Health and 

Human Services

FIGURE 13

FIGURE 14
11 FY 2018 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), off set of Federal and State14 payments through 

the Treasury Off set Program (TOP), use of Fiscal Service’s Cross-Servicing Program, and litigation. Before using most 

collection tools, Federal creditor agencies must fi rst provide debtors with due process. Th is includes providing notice and 

an opportunity to enter into a repayment agreement based on the debtor’s fi nancial 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 eff ective tool in collecting delinquent non-tax 

debt from those debtors who are able but unwilling to voluntarily pay their obligations. In FY 2018, Federal creditor 

agencies collected $1.3 billion through the use of AWG, an increase of $162.5 million (14 percent) from FY 2017.15 

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 2018, 

PCAs assisted Federal creditor agencies by collecting $443.0 million, an increase of approximately $228.4 million 

(106 percent) from FY 2017.17 

FIGURE 15

FIGURE 16

FY 2014

AWG

AWG Collections: FY 2014-2018 

(Dollars in Millions)

FY 2015

$472.0

FY 2016

$685.3

FY 2017

$1,149.9

FY 2018

$1,137.0 $1,299.5 16

FY 2014

PCAs

PCA Collections: FY 2014-2018 

(Dollars in Millions)

FY 2015

$157.6

FY 2016

$465.2

FY 2017

$1,508.2

FY 2018

$214.6 16 18 $443.0 19

SOURCE: TREASURY REPORT ON RECEIVABLES AND DEBT COLLECTION ACTIVITIES — FOURTH QUARTER FY 2014-2018

SOURCE: TREASURY REPORT ON RECEIVABLES AND DEBT COLLECTION ACTIVITIES — FOURTH QUARTER FY 2014-2018
12 FY 2018 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 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 fi nancial 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 off setting 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 

2018, Fiscal Service collected $448.8 million of delinquent Federal non-tax debt through its Cross-Servicing Program, 

which includes debt collected through TOP, a decrease of $60.5 million (12 percent) from FY 2017. 

2. Treasury Off set 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 benefi ts, civil service and military retirement, salary, vendor); State tax refunds; and other payments made by 

the States participating in TOP’s State Reciprocal Program.20 For more information about collections through TOP, see 

Appendix IV. For more information about the types of payments for which exemptions from centralized administrative 

off set have been approved, see Appendix VI.
13 FY 2018 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 2018, DOJ collected a total of $13.5 billion on behalf of Federal creditor agencies, a decrease of 

$0.8 billion (6 percent) from FY 2017. 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 collection21 through the judicial process.

In FY 2018, Fiscal Service collected $7.2 billion through TOP for Federal and State agencies. Of the $7.2 billion 

collected, $3.8 billion was from debtors who owed delinquent Federal non-tax debt, $678.9 million was from debtors 

who owed delinquent Federal tax debt, and $2.7 billion was from debtors who owed State debts, including delinquent 

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

non-tax debt. 

SOURCE: DEPARTMENT OF JUSTICE, OFFICE OF DEBT COLLECTION MANAGEMENT

$14.3

2014 2015 2016 2017 2018

$ 0

$ 2

$ 4

$ 6

$ 8

$ 10

$ 12

$ 14

$ 16

$ 18

$13.7 $13.5

$12.1

$16.2

Civil Litigation Cash Collection: FY 2014-2018

(Dollars in Billions)

Fiscal Year

Dollars in Billions

FIGURE 18

FIGURE 17

Payment Type FY 2014

Federal Tax 

Refund Payments

Total

TOP Collection of Federal Non-Tax Debt by Payment Type: FY 2014-2018

(Dollars in Millions)

$2,670.0

$3,215.0

FY 2015

$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

State Payments $36.6 $35.3 $46.8 $53.2 $63.6

Federal Non-Tax 

Payments $508.4 $508.0 $483.8 $457.9 $485.4

$3,805.4

SOURCE: DEPARTMENT OF THE TREASURY, BUREAU OF THE FISCAL SERVICE
14 FY 2018 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 Fiscal Service for both TOP and the Cross-Servicing Program. In FY 2018, the 

PSC collected $430.0 million, a decrease of $4.0 million (1 percent) from FY 2017.

SOURCE: DEPARTMENT OF HEALTH AND HUMAN SERVICES, PROGRAM SUPPORT CENTER

$434.0 $430.0

2014 2015 2016 2017 2018

$ 0

$ 100

$ 200

$ 300

$ 400

$ 500

$ 600

$ 700

$ 800

$ 900

$351.0 $391.7

$435.0 $482.0

PSC Collection: FY 2014-2018

(Dollars in Millions)

Fiscal Year

Dollars in Millions

FIGURE 19
15 FY 2018 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

V. Write-Off s of Delinquent Federal Non-Tax Debt

Federal creditor agencies are generally required to write off non-tax debt that is two years delinquent (see Offi ce of 

Management and Budget Circular A-129).22 By writing off delinquent Federal non-tax debt as uncollectible, Federal 

creditor agencies more accurately refl ect the value of their receivables on the books of the United States. Certain 

write-off s are categorized as “currently not collectible” (CNC), which means that collection eff orts continue until the 

agency determines it should terminate those eff orts. 

Other write-off s 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-off s to the Internal 

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

In FY 2018, Federal non-tax debt that was written off and categorized as “closed out” totaled $8.7 billion, a decrease 

of $0.1 billion (1 percent) from FY 2017. Th e Federal creditor agencies with the largest write-off amounts in FY 2018 

include Education ($6.9 billion), USDA ($426.8 million), and SSA ($329.4 million).

SOURCE: TREASURY REPORT ON RECEIVABLES AND DEBT COLLECTION ACTIVITIES — FOURTH QUARTER FY 2014-2018

$8.8 $8.7

2014 2015 2016 2017 2018

$ 0

$ 1

$ 2

$ 3

$ 4

$ 5

$ 6

$ 7

$ 8

$ 9

$8.3

$7.6

$6.1

Annual Write-Offs: FY 2014-2018

(Dollars in Billions)

Fiscal Year

Dollars in Billions

FIGURE 20
16 FY 2018 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 2018, 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 2018

Agency Receivables Balance 

(FY 2018)

Delinquent Debt Balance

(FY 2018)

Department of Education $1,275,896.6 $166,519.6

Department of Agriculture $109,912.8 $2,075.5

$44,876.0 $584.0

$34,331.1

Social Security Administration

$19,608.7

$1,736.2

Export-Import Bank $935.0

$24,483.5 $10,211.8

Department of Transportation $17,553.3 $318.6

Department of Energy $17,044.5 $25.3

Small Business Administration $12,628.7 $2,386.5

Department of Defense $8,245.2 $1,427.3

Top 10 Total $1,564,580.4 $186,219.8

All Others $51,706.1 $16,796.2

Government Total $1,616,286.5 $203,016.0

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 2018 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix II: Total FY 2018 Collection of Delinquent Federal Non-Tax Debt by Creditor Agency

In FY 2018, 90 percent of collection of delinquent Federal non-tax debt was associated with debt administered by the ten 

Federal creditor agencies listed below. 

Agency FY 2018 Collections

Department of Education

Department of Housing and Urban Development

Securities and Exchange Commission

Department of Agriculture

Department of Health and Human Services

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

(Dollars in Millions)

$14,690.1

$2,509.7

$2,197.0

$1,438.0

$1,154.1

Department of Veterans Affairs $1,038.1

General Services Administration $848.4

Federal Trade Commission $528.2

Department of Defense $366.3

Small Business Administration

Government Total $27,872.4

$355.8

Top 10 Total $25,126.3

All Other $2,746.1

FIGURE 22

SOURCE: TREASURY REPORT ON RECEIVABLES AND DEBT COLLECTION ACTIVITIES — FOURTH QUARTER FY 2018
18 FY 2018 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix III: Total FY 2018 Write-Off s by Creditor Agency

In FY 2018, 99 percent of Federal debt write-off s that were “closed out” arose from programs administered by the ten 

Federal creditor agencies listed below. 

Agency FY 2018 Write-Offs

Department of Education

Department of Agriculture

Social Security Administration

Department of Veterans Affairs

Export-Import Bank

Total Federal Write-Offs: Top Ten Creditor Agencies

(Dollars in Millions)

$6,879.4

$426.8

$329.4

$308.6

$201.7

Department of Housing and Urban Development $163.7

Securities and Exchange Commission $142.3

Department of Labor $67.6

Department of Homeland Security $58.3

Commodity Futures Trading Commission

Government Total $8,745.3

$48.6

Top 10 Total $8,626.4

All Other $118.9

FIGURE 23

SOURCE: TREASURY REPORT ON RECEIVABLES AND DEBT COLLECTION ACTIVITIES — FOURTH QUARTER FY 2018
19 FY 2018 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 “off set,” eligible 

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

to Federal agencies include loans, overpayments, fi nes, 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.23 Delinquent debts owed to State agencies include child support and unemployment insurance obligations. 

In FY 2018, Fiscal Service collected $7.2 billion through TOP for Federal and State agencies, of which $4.5 billion

was for debts owed to Federal agencies and $2.7 billion for debts owed to State agencies. Highlights include:

 • $1.8 billion was collected for delinquent child support obligations submitted to TOP by HHS’s 

 Offi ce of Child Support Enforcement on behalf of States. 

 • $563.5 million was collected for the 42 States that participated in TOP’s State Income Tax Program,

 whereby Federal tax refunds are off set to collect delinquent State income tax obligations.

 

 • $88.0 million was collected for the 12 States that participated in TOP’s State Reciprocal Program,

 whereby eligible Federal payments are off set to collect debt owed to States, and States off set State

 payments to collect delinquent Federal non-tax debt. $63.6 million was collected for Federal

 creditor agencies through the off set of State payments. 

 • $300.3 million in Federal tax refunds were off set to collect unemployment compensation debt 

 owed to 50 States.

 • TOP collected $678.9 million of delinquent Federal taxes through the Federal Payment Levy Program.

Type of Payment 

Offset / Levy

Type of

Debt FY 2014 FY 2015 FY 2016 FY 2017 FY 2018

Tax Refund Offset

Total

Federal 

Non-tax Debt

Federal 

Non-tax Debt

Federal 

Non-tax Debt

$2,670.0 $2,708.6 $2,994.1 $3,213.2

Administrative Offset

State Payments

$508.4 $508.1 $483.8 $457.9

$36.6 $35.3 $46.8 $53.2

$3,794.9 $3,976.4 $4,217.1 $4,406.9

$3,256.4

$485.4

$63.6

Federal 

Tax Debt

Tax Levy

(Federal Payments) $579.9 $724.4 $692.4 $682.6 $678.9

$4,484.3

TOP Collection - Federal Debt: FY 2014 - 2018

(Dollars in Millions)

FIGURE 24

SOURCE: DEPARTMENT OF THE TREASURY, BUREAU OF THE FISCAL SERVICE
20 FY 2018 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

FIGURE 25

SOURCE: DEPARTMENT OF THE TREASURY, BUREAU OF THE FISCAL SERVICE

Type of 

Payment Offset 

Type of

Debt FY 2014 FY 2015 FY 2016 FY 2017 FY 2018

Total

Tax Refund Offset $1,901.3 $1,889.1 $1,872.0 $1,796.4

Tax Refund Offset

Tax Refund Offset

Administrative Offset

Administrative Offset

Administrative Offset

Child Support

State Income 

Tax Debt

State Unemployment 

Compensation Debt

Other State Debt

(Reciprocal Program)

State Unemployment 

Compensation Debt

(Reciprocal Program)

$546.5 $571.2 $582.8 $607.7

$370.7 $547.8 $403.2 $353.8

$2,879.6 $3,063.3 $2,926.5 $2,850.3

$1,751.9

$563.5

$300.3

$16.7 $15.0 $22.7 $36.9 $36.9

Child Support Administrative Offset $8.7 $7.6 $7.6 $7.1 $7.6

$35.7 $32.6 $38.8 $48.4 $46.7

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

2,711.5

TOP Collection - State Debt as of September 30: FY 2014 - 2018

(Dollars in Millions)

State Income Tax Debt 

(Reciprocal Program)

24
21 FY 2018 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

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

Th e 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 off set.25 Th e 

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

Th e fi gure below shows the extent to which each Federal agency satisfi ed this referral requirement in FY 2018. Th e 

fi gure only includes agencies that had eligible debts to refer to Fiscal Service. Agencies that did not have eligible debts to 

refer are not listed.

Th e data used in this fi gure, as with the data for much of this Report, are based on data that agencies reported on the 

TROR at the close of FY 2018. 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 27,440,775 14,729,734 12,711,041 46.3%

8,375,544 126,960 8,248,584 98.5%

1,787,983 17,076 1,770,907 99.0%

1,472,076 1,159,911 312,165 21.2%

115,715 113 115,602 99.9%

63,805 3,500 60,305 94.5%

61,180 0 61,180 100.0%

46,784 10,051 36,733 78.5%

35,356 11,403 23,953 67.7%

25,386 292 25,094 98.8%

21,227 70 21,157 99.7%

11,423 0 11,423 100.0%

7,132 23 7,109 99.7%

6,422 6 6,416 99.9%

6,392 27 6,365 99.6%

4,262 436 3,826 89.8%

Department of Veterans Affairs

Department of Health and Human Services

Social Security Administration 2,778,561 2,432,616 345,945 12.5%

Compliance with 120-Day Delinquent Debt Referral Requirement as of September 30: FY 2018

Department of Defense

Small Business Administration

Department of Agriculture

Department of Homeland Security

U.S. Postal Service

Department of Labor

Department of Justice 34,219 199 34,020 99.4%

Department of Interior

Department of State

Federal Communications Commission

Department of the Treasury

Department of Housing and Urban Development

Department of Transportation

General Services Administration

SOURCE: TREASURY REPORT ON RECEIVABLES AND DEBT COLLECTION ACTIVITIES — FOURTH QUARTER FY 2018

FIGURE 26
22 FY 2018 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 2018

Agency Compliance

 Rate

Number of 

Eligible Debts 

Not Referred

Number of 

Eligible Debts 

Referred

Total Number 

of Eligible 

Debts

Office of Personnel Management 1,449 348 1,101 76.0%

1,336 0 1,336 100.0%

928 0 928 100.0%

377 0 377 100.0%

272 18 254 93.4%

261 0 261 100.0%

255 255 0 0.0%

129 0 129 100.0%

115 0 115 100.0%

106 0 106 100.0%

99 7 92 92.9%

84 0 84 100.0%

Department of Commerce

Securities and Exchange Commission

Compliance with 120-Day Delinquent Debt Referral Requirement as of September 30: FY 2018

Commodity Futures Trading Commission

Administrative Office of the U.S. Courts

Corporation for National and Community Service

Nuclear Regulatory Commission

U.S. House of Representatives

Environmental Protection Agency 201 0 201 100.0%

Department of Energy

National Science Foundation

National Aeronautics and Space Administration

Armed Forces Retirement Home 

Federal Election Commission

81 81 0 0.0%

78 8 70 89.7%

69 69 0 0.0%

61 61 0 0.0%

55 1 54 98.2%

Government Publishing Office

Presidio Trust Corporation

Federal Trade Commission 56 0 56 100.0%

James Madison Memorial Fellowship Found. 21 21 0 0.0%

Architect of the Capitol

Consumer Financial Protection Bureau

Agency for International Development

Pension Benefit Guaranty Corporation 1,589 0 1,589 100.0%

Railroad Retirement Board 3,858 0 3,858 100.0%

31 31 0 0.0%

22 0 22 100.0%

Library of Congress

Equal Employment Opportunity Commission

281 0 281 100.0%

National Archives and Records Administration 275 0 275 100.0%
23 FY 2018 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

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 2018

5 0 5 100.0%

2 2 0 0.0%

2 0 2 0.0%

Broadcasting Board of Governors

Federal Housing Finance Agency

National Council on Disability

U.S. Institute for Environmental Conflict 9 9 0 0.0%

Resolution

Consumer Product Safety Commission 1 0 1 100.0%

Smithsonian Institution 2 2 0 0.0%

1 1 0 100.0%

1 0 1 100.0%

Farm Credit Administration

U.S. Merit Systems Protection Board

1 1 0 0.0%

Government Accountability Office 11 0 11 100.0%

Federal Maritime Commission 11 4 7 63.6%

Udall Foundation 1 0 1 0.0%

U.S. Court of Veterans Appeals 14 14 0 0.0%

SOURCE: TREASURY REPORT ON RECEIVABLES AND DEBT COLLECTION ACTIVITIES — FOURTH QUARTER FY 2018
24 FY 2018 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix VI: Payments Exempted from Centralized Administrative Off set 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 off set for the purpose of collecting 

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

available on Treasury’s website. 

Payment Agency

Administrative Office of the

U.S. Courts

Jury entitlement and reimbursement payments made to citizens for their 

participation in federal jury service pursuant to the Jury Selection and 

Service Act; agency request approved on September 21, 2018.

Department of the Interior

75% of payments made under the District of Columbia’s Judges’ Retirement 

Plan and the District of Columbia’s Teachers’ Retirement Plan and Police 

Officers’ and Firefighters’ Retirement Plan; agency request approved on 

November 13, 2017.

Department of the Treasury, 

Office of District of Columbia 

Pensions

Payments made from the Natural Resource Damage Assessment and 

Restoration Fund to states and federally recognized Indian tribes and their 

entities; agency request approved on May 16, 2018.

Type of Payment

New Exemptions from Adminstrative Offset in FY 2018

SOURCE: DEPARTMENT OF THE TREASURY, BUREAU OF THE FISCAL SERVICE

FIGURE 27
25 FY 2018 REPORT TO THE CONGRESS: U.S. GOVERNMENT 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, 2018:

Sources

Treasury Report on Receivables and Debt Collection Activities — Fourth Quarter 2018, 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, Offi ce of Debt Collection 

Management 

Department of Defense 
26 FY 2018 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

THE PAGE INTENTIONALLY LEFT BLANK
FY 2018 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Endnotes

1 Dollar fi gures in this report have been rounded to the tenth decimal point. Percentage changes are calculated based on 

the rounded dollar fi gures.

2 31 U.S.C. § 3719(b) (requiring the Secretary to report annually to Congress on the management of debt collection 

activities); 31 U.S.C. § 3716(c)(3)(B) (requiring the Secretary to report annually to Congress regarding payments 

exempted from off set); 31 U.S.C. § 3716(c)(6)(B) (requiring the Secretary to report to Congress on agency failure to 

refer debts for administrative off set).

3 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.

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

5 All year-over-year changes are calculated based on the exact value in whole dollars and may diff er from the change 

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

6 Source: DoD 

7

 DoD had an increase in collections primarily due to increased billings, which resulted in higher collection rates of both 

current and previously aged accounts receivable.

8

 Non-loan receivables include fi nes, payments, and overpayments.

9 Th e calculation of the amount that became delinquent during FY 2018 is based on debt that was between 1 and 365 

days delinquent as of September 30, 2018.

10 SEC’s increase in delinquent debt is due to approximately $1.7B in enforcement debts that became delinquent in FY 

2018.

11 HUD’s delinquent collections decreased due to a decline in collections by the Government National Mortgage 

Association and Federal Housing Programs. 

12 SEC’s delinquent debt collections decreased due to a decline in collections on large dollar enforcement debts.

13 Centers for Medicare and Medicaid Services growth in delinquent collections is due to the Offi ce of Medicare 

Hearings and Appeals having an increase in the number of settlements from the expansion of the Settlement 

Conference Facilitation program to reach additional providers and suppliers. 

14 Th e 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.

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

or from judicial garnishment actions. 

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

AWG and PCA collections.

17 Th is 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. Th is amount also does not include collections from AWG. 

18 Th e 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 2018 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Endnotes

19 Th e 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 2017 but had to make additional system changes during July 

2017 to correctly apply the revised aging methodology.

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

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

percentage of the payment. 

 

21 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 fi led against property). 

22 “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 .

23 “Levy” is legally distinct from “off set”. While off set 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.

24 FY 2017 amount corrected for the FY 2018 Annual Report. Incorrectly reported $11.4 million in FY 2017 Report.

25 31 U.S.C. § 3716(c)(6).

28