Verification All 4th quarter (year-end) reports must be verified by the 

submitting Agency/Department's Chief Financial Officer (CFO) 

or equivalent.

Verification of the Receivables Report means that the report has 

been reconciled to the agency's Audited Financial Statements to 

the Governmentwide Treasury Account Symbol Adjusted Trail 

Balance System (GTAS). 

Only one verification at the Agency or Department level is to be 

submitted. The verification is to be submitted by the 

Agency/Department CFO or equivalent.

The verification should state that the information presented in Part 

I, Section A, Ending Balance line of the "Report on Receivables 

Due from the Public" was reviewed and is reconciled to the 

receivable balances in the agency's (a) Form and Content -Audited 

Financial Statements, i.e., the Balance Sheet and (b) GTAS. If the 

report is not reconciled to the Balance Sheet and GTAS, the 

verification should so state, with an explanation as to why 

verification is not possible. Agencies should also disclose the 

audit opinion of the Financial Statements or any issues regarding 

the pertinent accounts.

The Bureau of Fiscal Service (BFS) acknowledges that there will 

be differences among the balances reported since the

Receivables Report presents the gross book value of receivables as 

opposed to the net present value presented on the Audited 

Financial Statements and in GTAS. Agencies are requested to 

define these differences and disclose any discrepancies in a 

separate document to be returned with the signed 

Verification/Certification.

Include in the TROR all receivables for programs that are 

administered by the agency. Receivables are reported with the 

program that first generated the receivables unless there was a 

transfer by book entry to another entity.

Certification All 4th quarter (year-end) reports must also be certified by the 

submitting agency's CFO or equivalent. Certification means that 

the delinquent debt information reported on the

Receivables Report for cross servicing and offset in Part Il, 

Section B, is correct and legally enforceable.

Only one certification at the Agency or Department level is to be 

submitted. The certification is to be submitted by the 

Agency/Department Chief Financial Officer or equivalent.
Questions:

Questions concerning the verification/certification process should 

be directed to:

Bureau of the Fiscal Service

Telephone Number: (202) 874-6810

Only one Verification/Certification form per Agency or

Department is to be submitted. The Verification/Certification

form is submitted separately from the Receivables Report itself.

Due Date The Verification/Certification form is due to Bureau of Fiscal 

Service by December 15th, 2023. 

DMIS System Access To receive access to the DMIS System to view your agency's 

reports, call (202) 874-8933.

Where to Send

Once the Verification/Certification form has been completed and 

signed, please email it to: 

TROR Verification/Certification Team

Bureau of the Fiscal Service 

Attn: John White

Email: TROR@fiscal.treasury.gov
TROR Verification/Certification Form TREASURY REPORT

ON RECEIVABLES DUE FROM THE PUBLIC FOR THE FISCAL 

YEAR ENDING SEPTEMBER 30, 2023 

I have reviewed the information presented in the Treasury Report on Receivables and 

Debt Collection Activities (TROR) submissions for the fiscal year ending September 

30, 2023. In my opinion, of the receivables information specifically presented in the 

TROR are accurate and consistent with the agency accounting systems and the 

delinquent debt information reported in Part Il, Section B is accurate and legally 

enforceable.

Chief Financial Officer (signature) (Or 

Agency Head)

Date

Chief Financial Officer (printed) Agency (Or Agency Head)

OR

II. I have reviewed the information presented in the Treasury Report on Receivables and 

Debt Collection Activities (TROR) submissions for the fiscal year ending September 

30, 2023. The receivables or delinquent debt information presented in the TROR is 

not consistent with the agency accounting systems.

Attached is a list identifying the reporting entities and the parts of the form that I am 

unable to verify/certify with an explanation as to why certification is not possible, 

and a target date for when such certification can be submitted to the Department of 

the Treasury-Bureau of the Fiscal Service.

TROR Receivables (Part I, Section A, Line 7) $

Reconciliation Amount

Amount Unable to Verify

Financial Statement Receivables

Chief Financial Officer (signature) 

(Or Agency Head)

Date

Chief Financial Officer (printed) Agency

(Or Agency Head)

Revised September 2023