U.S. Government 

Receivables and Debt Collection 

Activities of Federal Agencies 

Department of the Treasury 

July 2018

FISCAL YEAR 2017

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 2017 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) 2017, the outstanding amount of non-tax receivables owed to the United States was 

$1.5 trillion, an increase of $107.4 billion (8 percent) from FY 2016.1

 These receivables included loans to students, 

small business owners, homeowners, farmers, and veterans. They also included administrative non-tax receivables, 

including fines and penalties, overpayments, and fees. 

Most citizens pay their debts on time. However, at the end of FY 2017, delinquent non-tax debt owed to the 

Federal government totaled $185.0 billion, an increase of $4.3 billion (2 percent) from FY 2016. The collection of 

delinquent debts helps fund government operations, maintain key programs, and reduce the Federal deficit. Thus, 

it is very important to continue to find ways to cost-effectively collect the delinquent debt owed to the government 

while, at the same time, providing debtors with due process and the opportunity to repay debt in accordance with 

their financial ability to pay. 

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

FY 2017, Federal creditor agencies collected $30.7 billion of delinquent non-tax debt. While the Department of 

the Treasury, Bureau of the Fiscal Service (Fiscal Service), collected $7.6 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 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 2017 Collection of Delinquent Federal Non-Tax Debt by Creditor Agency ................... 17

Appendix III: Total FY 2017 Write-Offs by Creditor Agency .......................................................................... 18

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

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

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

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

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

FISCAL YEAR 2017 REPORT TO THE CONGRESS:

U.S. GOVERNMENT RECEIVABLES AND 

DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES
1 FY 2017 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, 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

 

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 2017, the government’s outstanding non-tax receivables totaled $1.5 trillion, an increase of 

$107.4 billion (8 percent) from FY 2016. 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 2017, delinquent non-tax debt owed to the United States totaled $185.0 billion, an increase of 

$4.3 billion (2 percent) from FY 2016. 

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

FY 2017, collections on Federal non-tax receivables totaled $337.4 billion, an increase of $27.0 billion (9 percent).3

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 plays a major role in the centralized collection of delinquent non-tax 

debt. In FY 2017, Federal creditor agencies collected $30.7 billion of delinquent non-tax debt, a decrease of $2.1 billion 

(6 percent) from FY 2016. 

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 2017, and information on specific aspects of government-wide non-tax 

receivables and debt collection activities.

Note: Delinquencies and collections result from various events and conditions that can occur over multiple reporting 

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

same fiscal year that it is recorded or it may be in a future fiscal year. Similarly, collections during FY 2017 may be 

associated with non-tax debt that became delinquent either in FY 2017 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 2017 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 2017, total Federal non-tax receivables owed to the United States totaled $1.5 trillion, an increase of 

$107.4 billion (8 percent) from FY 2016. The total outstanding receivable balance at the end of a fiscal year is the net 

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

collections, adjustments, and amounts written off.

New Federal non-tax receivables recorded as of the end of FY 2017 totaled $421.1 billion, a decrease of 

$110.8 billion (21 percent) from FY 2016. Collection of Federal non-tax receivables in FY 2017 was $337.4 billion, 

an increase of $27.0 billion (9 percent) from FY 2016.3

source: treasury report on receivables and debt collection activities — fourth quarter fy 2013 - 2017

2013 2014 2015 2016 2017

$ 700

$ 800

$ 900

$ 1,000

$ 1,100

$ 1,200

$ 1,300

$ 1,400

$ 1,500

$1,600

$1,412.2

$1,049.3

$1,170.1

$1,292.9

Outstanding Federal Non-Tax Receivables: FY 2013-2017

(Dollars in Billions)

Fiscal Year

Dollars in Billions

$1,519.6

figure 1
3 FY 2017 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 2013 - 2017

source: treasury report on receivables and debt collection activities — fourth quarter fy 2013 - 2017 

2013 2014 2015 2016 2017

$ 150

$ 200

$ 250

$ 300

$ 350

$ 400

$ 450

$ 500

$ 550

$ 600

$531.9

$391.0 $391.8

$371.3

New Federal Non-Tax Receivables: FY 2013-2017

(Dollars in Billions)

Fiscal Year

Dollars in Billions

$421.1

2013 2014 2015 2016 2017

$ 0

$ 50

$ 100

$ 150

$ 200

$ 250

$ 300

$ 350

$ 400

$ 450

$310.4

$273.4 $279.1 $300.1

Total Collection on Federal Non-Tax Receivables: FY 2013-2017 3

(Dollars in Billions)

Fiscal Year

Dollars in Billions

$337.4

figure 3

figure 2
4 

FY 2017 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 2017 accounted for $1.3 trillion (85 percent) of the government’s total outstanding Federal non-tax receivables.

In FY 2017, 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 $227.8 billion 

(68 percent) in Federal non-tax receivables.

source: treasury report on receivables and debt collection activities — fourth quarter fy 2016 - 2017

source: treasury report on receivables and debt collection activities — fourth quarter fy 2016 - 2017

figure 4

figure 5

Agency FY 2017

Department of Education

Department of Agriculture

Department of Health and 

Human Services

FY 2016 to FY 2017 Percentage Change in Outstanding Federal 

Non-Tax Receivables: 5

 FY 2017 Top Five Federal Creditor Agencies 

(Dollars in Billions)

% Change from 

FY 2016 to FY 2017

$1,183.3 9.0%

$108.2 -0.5%

$39.8 28.4%6

$38.2 16.1%

$22.6 7.6%

All Others

Total Government

$127.5 -4.3%

$1,519.6

FY 2016

$1,085.4

$108.7

$31.0

$32.9

$21.0

$133.2

$1,412.2 7.6%

Department of Housing and 

Urban Development

Social Security 

Administration

Agency FY 2017

Department of Education

Department of Health and 

Human Services

Department of Housing and 

Urban Development

Department of Agriculture

Department of Defense

FY 2016 to FY 2017 Percentage Change in Collection of Federal Non-Tax 

Receivables: FY 2017 Top Five Federal Creditor Agencies 3

(Dollars in Billions)

% Change from 

FY 2016 to FY 2017

$102.3 7.7%

$69.8 13.3%

$24.6 - 2.8%

$15.6 - 4.3%

$15.5 - 21.3%

All Others

Total Government

$109.6 18.5%

$337.4

FY 2016

$95.0

$61.6

$25.3

$16.3

$19.7

$92.5

$310.4 8.7%
5 FY 2017 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

C. By Receivable Type

Of the $1.5 trillion in Federal non-tax receivables outstanding (both current and delinquent) in FY 2017, Federal 

loan receivables (direct loans and defaulted guaranteed loans) represented $1.4 trillion (93 percent) of total 

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

$102.0 billion (8 percent) from FY 2016 to FY 2017. Administrative receivables (all non-loan receivables)7

represented $110.5 billion of the total outstanding receivables at the end of FY 2017, an increase of 

$5.4 billion (5 percent) from FY 2016.

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 generally governed by 31 U.S.C. § 3717 and published by the Department of the Treasury. Of the $1.5 trillion 

in outstanding current and delinquent receivables at the end of FY 2017, $90.1 billion (6 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 2013 - 2017

(Dollars in Billions)

Fiscal Year

Dollars in Billions

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

$76.8

$1,093.3

$93.2

$1,199.7

$105.1

$1,307.1

$80.0

$969.3

$ 1,400

$110.5

$1,409.1

2013 2014 2015 2016 2017

source: treasury report on receivables and debt collection activities — fourth quarter fy 2013-2017

figure 6
6 

FY 2017 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 2017, outstanding delinquent non-tax debt owed to the United States totaled $185.0 billion, an 

increase of $4.3 billion (2 percent) from FY 2016. 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

2013 2014 2015 2016 2017 $ 0

$ 25

$ 50

$ 75

$ 100

$ 125

$ 150

$ 175

$ 200

$ 225

$ 250

Delinquent Federal Non-Tax Debt: 8 FY 2013-2017

(Dollars in Billions)

Fiscal Year

Dollars in Billions

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

$109.3

$212.5

$33.3

$128.8

$162.1

$32.8

$147.9

$180.7

$103.2

$115.8

$139.3

$23.5

$185.0

$149.6

$35.4

source: treasury report on receivables and debt collection activities — fourth quarter fy 2013-2017

figure 7
7 FY 2017 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Of the total $185.0 billion of outstanding delinquent debt at the end of FY 2017, $114.3 billion (62 percent) of 

outstanding delinquent Federal non-tax debt was more than two years delinquent and $70.7 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 2017

(Percentage of Total Delinquent Debt)

Percent

Age

14.9%

34.9%

30.5%

7.7%

12.0%

Delinquency Age FY 2013

1-180 Days

181 Days - 2 Years

2-6 Years

6-10 Years

> 10 Years

Total Federal Non-Tax Delinquencies, By Age: FY 2013 - FY 2017

(Dollars in Billions)

$81.1

$54.9

$51.0

$11.3

$14.2

Total $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

FY 2016

$15.2

$55.7

$61.4

$21.0

$27.4

$180.7

FY 2017

$14.3

$56.4

$64.5

$22.2

$27.6

$185.0

source: treasury report on receivables and debt collection activities — fourth quarter fy 2017

source: treasury report on receivables and debt collection activities — fourth quarter fy 2013 - 2017

figure 8

figure 9
8 

FY 2017 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

C. By Creditor Agency

At the end of FY 2017, more than $168.1 billion (91 percent) in delinquent debt was owed to five Federal creditor 

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

of Veterans Affairs (VA), and Federal Trade Commission (FTC).

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

VA

FTC

All Others

SEC

SSA

Federal Non-Tax Delinquencies: Top Five Federal Creditor Agencies

(Percentage of Total)

Percent

Agency

4.9%

Education 81.3%

1.9%

1.4%

1.4%

9.1%

source: treasury report on receivables and debt collection activities — fourth quarter fy 2017

source: treasury report on receivables and debt collection activities — fourth quarter fy 2016 - 2017

figure 10

Agency FY 2017

Department of Education

Social Security Administration

Securities and Exchange Commission

Department of Veterans Aairs

Federal Trade Commission

FY 2016 to FY 2017 Percentage Change in Federal 

Non-Tax Delinquencies: FY 2017 Top Five Federal Creditor Agencies 

(Dollars in Billions)

% Change from 

FY 2016 to FY 2017

$150.4 3.9%

$9.0 12.5%

$3.5 - 2.8%

$2.7 50.0%9

$2.6 0.0%

All Others

Total Government

$16.8 - 16.0%

$185.0

FY 2016

$144.7

$8.0

$3.6

$1.8

$2.6

$20.0

$180.7 2.4%

figure 11
9 FY 2017 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 $158.8 billion (86 percent) of total delinquencies at 

the end of FY 2017, an increase of $3.6 billion (2 percent) from FY 2016. Administrative delinquencies totaled 

$26.2 billion at the end of FY 2017, an increase of $0.7 billion (3 percent) from FY 2016.

2013 2014 2015 2016 2017 $ 0

$ 25

$ 50

$ 75

$ 100

$ 125

$ 150

$ 175

$ 200

$ 225

$ 250

Delinquent Federal Non-Tax Debt, By Type: FY 2013 - 2017

(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

$27.1

$185.4

$158.8

$26.2

source: treasury report on receivables and debt collection activities — fourth quarter fy 2013-2017

figure 12
10 

FY 2017 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 2017, Federal creditor agencies collected $30.7 billion in delinquent non-tax debt, a decrease of 

$2.1 billion (6 percent) from FY 2016.

B. By Creditor Agency

More than $24.0 billion of the delinquent non-tax debt collected in FY 2017 was owed to five Federal creditor agencies: 

Education (46 percent), HUD (12 percent), SEC (9 percent), Environmental Protection Agency (6 percent), and USDA 

(4 percent).

source: treasury report on receivables and debt collection activities — fourth quarter fy 2013-2017

source: treasury report on receivables and debt collection activities — fourth quarter fy 2016-2017

$30.7

2013 2014 2015 2016 2017

$ 0

$ 5

$ 10

$ 15

$ 20

$ 25

$ 30

$ 35

$ 40

$ 45

$31.2 $32.8

$36.7

$29.9

Collection of Delinquent Federal Non-Tax Debt: FY 2013 - 2017

(Dollars in Billions)

Fiscal Year

Dollars in Billions

Agency FY 2017

Department of Education

Department of Housing and 

Urban Development

Securities and 

Exchange Commission

FY 2016 to FY 2017 Percentage Change in Collection of Federal 

Non-Tax Delinquencies: FY 2017 Top Five Federal Creditor Agencies 

(Dollars in Billions)

% Change from 

FY 2016 to FY 2017

$14.2 - 7.8%

$3.8 - 13.6%

$2.9 - 9.4% 

10 $1.9 533.3%

$1.3 8.3%

All Others

Total Government

$6.6 - 20.5%

$30.7

FY 2016

$15.4

$4.4

$3.2

$0.3

$1.2

$8.3

$32.8 - 6.4%

Environmental Protection 

Agency

Department of Agriculture

figure 13

figure 14
11 FY 2017 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 State11 payments through 

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

collection tools, Federal creditor agencies must first provide debtors with due process. This includes providing notice and 

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

object to the intended collection action.

1. Administrative Wage Garnishment

Federal law authorizes Federal creditor agencies to garnish a delinquent debtor’s wages without obtaining a court 

order by ordering a non-Federal employer to withhold up to 15 percent of an employee’s disposable income to collect a 

delinquent Federal non-tax debt owed to the agency. AWG serves as an effective tool in collecting delinquent non-tax 

debt from those debtors who are able but unwilling to voluntarily pay their obligations. In FY 2017, Federal creditor 

agencies collected $1.1 billion through the use of AWG, a decrease of $12.9 million (1 percent) from FY 2016.12 

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 2017, 

PCAs assisted Federal creditor agencies by collecting $214.6 million, a decrease of approximately 

$1.3 billion (86 percent) from FY 2016.14 

figure 15

figure 16

FY 2013

AWG

AWG Collections: FY 2013-2017 

(Dollars in Millions)

$254.1

FY 2014

$472.0

FY 2015

$685.3

FY 2016

$1,149.9

FY 2017

$1,137.0 13

FY 2013

PCAs

PCA Collections: FY 2013-2017 

(Dollars in Millions)

$387.5

FY 2014

$157.6

FY 2015

$465.2

FY 2016

$1,508.2

FY 2017

$214.6 13 15

source: treasury report on receivables and debt collection activities — fourth quarter fy 2013-2017

source: treasury report on receivables and debt collection activities — fourth quarter fy 2013-2017
12 

FY 2017 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 financial circumstances, dispute 

the debt, or object to the intended collection action. While Federal creditor agencies are responsible for providing this 

required due process, Fiscal Service also provides debtors with additional opportunities to resolve their debts prior to the 

initiation of adverse collection action. For example, prior to initiating a collection action, the Cross-Servicing Program 

sends a demand letter to each debtor, and TOP sends a warning letter to payees before offsetting recurring payments.

1. Treasury’s Cross-Servicing Program Collections

In FY 2017, Fiscal Service collected $509.3 million of delinquent Federal non-tax debt through its Cross-Servicing 

Program, which includes debt collected through TOP, an increase of $97.8 million (24 percent) from FY 2016. For 

non-tax debt submitted to the Cross-Servicing Program, 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.

2. Treasury Offset Program Collections

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

payee’s delinquent non-tax debt. Eligible payments include Federal tax refunds; Federal non-tax payments (e.g., Social 

Security benefits, civil service and military retirement, salary, vendor); State tax refunds; and other payments made by 

the States participating in TOP’s State Reciprocal Program.16 For more information about collections through TOP, see 

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

offset have been approved, see Appendix VI.
13 FY 2017 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 2017, DOJ collected a total of $14.3 billion on behalf of Federal creditor agencies, an increase of 

$2.2 billion (18 percent) from FY 2016. 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 collection18 through the judicial process.

In FY 2017, Fiscal Service collected $7.2 billion through TOP for Federal and State agencies. Of the $7.2 billion 

collected, $3.7 billion was from debtors who owed delinquent Federal non-tax debt, $682.6 million was from debtors 

who owed delinquent Federal tax debt, and $2.8 billion was from debtors who owed State debts, including delinquent 

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

non-tax debt. 

source: department of justice, office of debt collection management

$14.3

2013 2014 2015 2016 2017

$ 0

$ 2

$ 4

$ 6

$ 8

$ 10

$ 12

$ 14

$ 16

$ 18

$13.7

$12.1

$16.2

$5.5

Civil Litigation Cash Collection: FY 2013-2017

(Dollars in Billions)

Fiscal Year

Dollars in Billions

figure 18

figure 17

Payment Type FY 2013

Federal Tax 

Refund Payments

Total

TOP Collection of Federal Non-Tax Debt by Payment Type: 17 FY 2013-2017

(Dollars in Millions)

$2,702.9

$3,330.2

FY 2014

$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

State Payments $30.8 $36.6 $35.3 $46.8 $53.2

Federal Non-Tax 

Payments $596.5 $508.4 $508.0 $483.8 $457.9

$3,724.3

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

FY 2017 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 2017, the 

PSC collected $434.0 million, a decrease of $1.0 million (0.2 percent) from FY 2016.

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

$434.0

2013 2014 2015 2016 2017

$ 0

$ 100

$ 200

$ 300

$ 400

$ 500

$ 600

$ 700

$ 800

$ 900

$351.0 $391.7

$435.0 $482.0

PSC Collection: FY 2013-2017

(Dollars in Millions)

Fiscal Year

Dollars in Millions

figure 19
15 FY 2017 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 delinquent (see Office of 

Management and Budget Circular A-129).19 By writing off delinquent Federal non-tax debt as uncollectible, Federal 

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

write-offs are categorized as “currently not collectible” (CNC), which means that collection efforts continue until the 

agency determines it should terminate those efforts. 

Other write-offs are categorized as “closed out,” which means that a Federal creditor agency has terminated all debt 

collection action. Consequently, a Federal creditor agency may be required to report such write-offs to the Internal 

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

In FY 2017, Federal non-tax debt that was written off and categorized as “closed out” totaled $8.8 billion, an increase 

of $0.5 billion (6 percent) from FY 2016. The Federal creditor agencies with the largest write-off amounts in FY 2017 

include Education ($6.6 billion), USDA ($472.2 million), and SSA ($339.2 million).

source: treasury report on receivables and debt collection activities — fourth quarter fy 2013-2017

$8.8

2013 2014 2015 2016 2017

$ 0

$ 1

$ 2

$ 3

$ 4

$ 5

$ 6

$ 7

$ 8

$ 9

$8.3

$7.6

$5.6

$6.1

Annual Write-Os: FY 2013-2017

(Dollars in Billions)

Fiscal Year

Dollars in Billions

figure 20
16 

FY 2017 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 2017, 96 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 2017

Agency Receivables Balance 

(FY 2017)

Delinquent Debt Balance

(FY 2017)

Department of Education $1,183,310.3 $150,388.3

Department of Agriculture $108,159.2 $2,359.1

$39,811.4 $2,061.0

$38,217.4

Social Security Administration

$21,860.5

$921.0

Export-Import Bank $974.8

$22,644.1 $9,015.9

Department of Energy $17,960.6 $57.5

Department of Transportation $14,938.5 $79.0

Small Business Administration $10,218.0 $2,398.4

Department of the Treasury $9,130.3 $64.6

Top 10 Total $1,466,250.3 $168,319.6

All Others $53,388.4 $16,697.5

Government Total $1,519,638.7 $185,017.1

Total Federal Non-Tax Receivables 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 2017 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix II: Total FY 2017 Collection of Delinquent Federal Non-Tax Debt by Creditor Agency

In FY 2017, 92 percent of collection of delinquent Federal non-tax debt was associated with debt administered by the ten 

Federal creditor agencies listed below. 

Agency FY 2017 Collections

Department of Education

Department of Housing and Urban Development

Securities and Exchange Commission

Environmental Protection Agency

Department of Agriculture

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

(Dollars in Millions)

$14,156.0

$3,771.7

$2,869.8

$1,909.5

$1,346.4

General Services Administration $1,120.5

Department of Veterans Aairs $1,077.4

Department of Health and Human Services $938.6

Department of Homeland Security $728.5

Small Business Administration

Government Total $30,663.2

$398.7

Top 10 Total $28,317.1

All Other $2,346.1

figure 22

source: treasury report on receivables and debt collection activities — fourth quarter fy 2017
18 

FY 2017 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Appendix III: Total FY 2017 Write-Offs by Creditor Agency

In FY 2017, 98 percent of Federal debt write-offs that were “closed out” arose from programs administered by the ten 

Federal creditor agencies listed below. 

Agency FY 2017 Write-Os

Department of Education

Department of Agriculture

Social Security Administration

Department of Transportation

Department of Veterans Aairs

Total Federal Write-Os: Top Ten Creditor Agencies

(Dollars in Millions)

$6,553.3

$472.2

$339.2

$284.0

$269.3

Department of Housing and Urban Development $241.4

Export-Import Bank $201.7

Environmental Protection Agency $109.9

Commodity Futures Trading Commission $98.7

Securities and Exchange Commission

Government Total $8,830.5

$63.2

Top 10 Total $8,632.9

All Other $197.6

figure 23

source: treasury report on receivables and debt collection activities — fourth quarter fy 2017
19 FY 2017 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.20 Delinquent debts owed to State agencies include child support and unemployment insurance obligations. 

In FY 2017, Fiscal Service collected $7.2 billion through TOP for Federal and State21 agencies, of which $4.4 billion

was for debts owed to Federal agencies and $2.8 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

 Office of Child Support Enforcement on behalf of States. 

	 •	 $644.7 million was collected for the 42 States (including 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. 

	 •	 $85.4 million was collected for the 12 States (including the District of Columbia) that participated in

 TOP’s State Reciprocal Program, whereby eligible Federal payments are offset to collect debt owed to

 States, and States offset State payments to collect delinquent Federal non-tax debt. $53.2 million was

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

	 •	 $353.8 million in Federal tax refunds were offset to collect unemployment compensation debt 	 	

 owed to 47 States (including the District of Columbia).

	 •	 TOP collected $682.6 million of delinquent Federal taxes through the Federal Payment Levy Program.

Type of Payment 

Oset / Levied

Type of

Debt FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Federal Tax Payment

Total

Federal 

Non-tax Debt

Federal 

Non-tax Debt

Federal 

Non-tax Debt

$2,702.9 $2,670.0 $2,708.6 $2,994.1

Federal Non-Tax Payment

State Payments

$596.5 $508.4 $508.1 $483.8

$30.8 $36.6 $35.3 $46.8

$3,931.8 $3,794.9 $3,976.4 $4,217.1

$3,213.2

$457.9

$53.2

Federal 

Tax Debt

Tax Levy

(Federal Non-Tax Payments) $601.6 $579.9 $724.4 $692.4 $682.6

$4,406.9

TOP Collection - Federal Debt: FY 2013 - 2017 

(Dollars in Millions)

figure 24

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

FY 2017 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

* The collection amount is negligible, with offsets of Federal non-tax payments to collect state unemployment insurance 

compensation debts through the State Reciprocal Program totaling $2,171.56 in FY 2017.

figure 25

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

Type of 

Payment Oset 

Type of

Debt FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

Total

Federal Tax Payment $1,941.4 $1,901.3 $1,889.1 $1,872.0

Federal Tax Payment

Federal Tax Payment

Federal Non-Tax 

Payment

Federal Non-Tax 

Payment

Federal Non-Tax 

Payment

Child Support

State Income 

Tax Debt

State Unemployment 

Compensation Debt

Other State Debt

(Reciprocal Program)

State Unemployment 

Compensation Debt

(Reciprocal Program)

$605.3 $546.5 $571.2 $582.2

$326.2 $370.7 $547.8 $403.2

$2,919.3 $2,879.6 $3,063.3 $2,926.5

$1,796.4

$607.7

$353.8

$16.0 $16.7 $15.0 $22.7 $11.4

Federal Non-Tax 

Payment Child Support $8.6 $8.7 $7.6 $7.6 $7.1

$21.8 $35.7 $32.6 $38.8 $48.4

N/A N/A N/A N/A *

$2,824.8

TOP Collection - State Debt as of September 30: FY 2013 - 2017 

(Dollars in Millions)

State Income Tax Debt 

(Reciprocal Program)
21 FY 2017 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

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

legally enforceable, non-tax debts that are greater than 120 days delinquent for purposes of administrative offset.22 The 

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

The figure below shows the extent to which each Federal agency satisfied this referral requirement in FY 2017. The figure 

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

are not listed.

The data used in this figure, as with the data for much of this Report, are based on data that agencies reported on the 

TROR at the close of FY 2017. 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 25,171,655 11,137,699 14,033,956 44.2%

6,654,383 6,535,802 118,581 98.2%

1,697,132 1,650,687 46,445 97.3%

1,320,555 311,403 1,009,152 23.6%

113,894 113,644 250 99.8%

66,495 62,931 3,564 94.6%

59,199 59,199 0 100.0%

52,006 38,476 13,530 74.0%

38,001 25,324 12,677 66.6%

20,655 20,642 13 99.9%

19,170 19,044 126 99.3%

12,879 12,879 0 100.0%

6,068 5,988 80 98.7%

5,802 5,800 2 99.9%

4,703 4,696 7 99.9%

4,399 4,194 205 95.3%

Department of Veterans Aairs

Department of Health and Human Services

Social Security Administration 2,598,120 285,715 2,312,405 11.0%

Compliance with 120-Day Delinquent Debt Referral Requirement as of September 30: FY 2017

Department of Defense

Small Business Administration

Department of Agriculture

Department of Homeland Security

U.S. Postal Service

Department of Labor

Department of Justice 31,951 31,733 218 99.3%

Department of State

Department of Interior

Federal Communications Commission

Department of Transportation

Department of Housing and Urban Development

Department of the Treasury

Railroad Retirement Board

figure 26

source: treasury report on receivables and debt collection activities — fourth quarter fy 2017
22 

FY 2017 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

General Services Administration 1,002 640 362 63.9%

937 937 0 100.0%

808 796 12 98.5%

357 357 0 100.0%

198 0 198 0.0%

181 181 0 100.0%

180 180 0 100.0%

89 89 0 100.0%

89 83 6 93.3%

87 0 87 0.0%

80 80 0 100.0%

77 76 1 98.7%

Pension Benet Guaranty Corporation

Securities and Exchange Commission

Compliance with 120-Day Delinquent Debt Referral Requirement as of September 30: FY 2017

Commodity Futures Trading Commission

Corporation for National and 

Community Service

U.S. House of Representatives

Environmental Protection Agency

Nuclear Regulatory Commission

Armed Forces Retirement Home 90 88 2 97.8%

Department of Energy

National Archives and Records Administration

Government Publishing Oce

National Aeronautics and Space Administration

Presidio Trust

61 0 61 0.0%

59 0 59 0.0%

56 56 0 100.0%

41 38 3 92.7%

25 0 25 0.0%

Consumer Financial Protection Bureau

Architect of the Capitol

Federal Election Commission 37 36 1 97.3%

Federal Maritime Commission 13 5 8 38.5%

Federal Election Commission

Agency for International Development

James Madison Memorial 

Fellowship Foundation

Department of Commerce 1,282 1,280 2 99.8%

Oce of Personnel Management 1,438 1,101 337 76.6%

18 18 0 100.0%

13 13 0 100.0%

Equal Employment Opportunity Commission

Government Accountability Oce

220 201 19 91.4%

Administrative Oce of the U.S. Courts 216 203 13 94.0%

source: treasury report on receivables and debt collection activities — fourth quarter fy 2017
23 FY 2017 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 2017

5 0 5 0.0%

4 0 4 0.0%

3 0 3 0.0%

Committee for Purchase from People Who are 

Blind or Severely Disabled

U.S. Commission on 

International Religious Freedom

Council of the Inspectors General on Integrity 

and E­ciency

Broadcasting Board of Governors 6 1 5 16.7%

Consumer Product Safety Commission 1 1 0 100.0%

National Credit Union Administration 2 2 0 100.0%

1 0 1 0.0%

1 0 1 0.0%

U.S. Institute for Environmental 

Conict Resolution

U.S. Election Assistance Commission

1 0 1 0.0%

Smithsonian Institution 7 0 7 0.0%

Selective Service System

National Science Foundation 11 11 0 100.0%

U.S. Merit Systems Protection Board 1 0 1 0.0%

Library of Congress 12 0 12 0.0%

source: treasury report on receivables and debt collection activities — fourth quarter fy 2017
24 

FY 2017 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

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

of the Treasury

As authorized by Federal law, 31 U.S.C. § 3716(c)(3)(B), the Secretary of the Treasury, at the request of a paying agency, 

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

non-tax debt owed to the United States. In FY 2017, Fiscal Service did not approve any payment exemption requests. A 

complete list of payment classes exempt from centralized administrative offset is available on Treasury’s website.
25 FY 2017 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, 2017:

Sources

Treasury Report on Receivables and Debt Collection Activities — Fourth Quarter 2017, as reported by Federal 

creditor agencies to the Department of the Treasury

Department of the Treasury, Bureau of the Fiscal Service

Department of Health and Human Services, Program Support Center

Department of Justice, Office of Debt Collection Management
26 

FY 2017 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

The Page Intentionally Left 
FY 2017 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. Percentage changes are calculated based on 

the rounded dollar figures.

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

refer debts for administrative offset).

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 differ from the change 

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

6

 Increase in total receivables is due to approximately $12.0 billion in new receivables generated by CMS Medicare Trust 

Funds. 

7

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

8 The calculation of the amount that became delinquent during FY 2017 is based on debt that was between 1 and 365 

days delinquent as of September 30, 2017.

9 VA delinquent debt increased by approximately $850.0 million due to the reclassifying of previously unreported 

administrative receivables.

10 EPA delinquent debt collections rose by approximately $1.6 billion due to the collection of large dollar administrative 

fines and penalties.

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

United States Virgin Islands, Commonwealth of the Northern Mariana Islands, and Commonwealth of Puerto Rico.

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

or from judicial garnishment actions.

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

AWG and PCA collections.

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

or from the use of private counsel by the DOJ. This amount also does not include collections from AWG. 

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

Federal Student Aid (student loan) programs. 

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

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

percentage of the payment.

17 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.

18 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).

27
FY 2017 REPORT TO THE CONGRESS: U.S. GOVERNMENT RECEIVABLES 

AND DEBT COLLECTION ACTIVITIES OF FEDERAL AGENCIES

Endnotes

19 “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.

20 A “levy” is legally distinct from “offset”. While offset involves the netting out of mutual obligations between two 

parties, a levy is a legal seizure of property, usually in the hands of a third party, to satisfy a tax debt.

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

22 31 U.S.C. § 3716(c)(6).

28