Cash Management Improvement Act Amendments of 1992
PL 102-589 (H.R.5377), enacted 11/10/1992

PUBLIC LAW 102-589—NOV. 10, 1992 
106 STAT. 5133 
Public Law 102-589 
102d Congress 
An Act 
To amend the Cash Msuoagement Improvement Act of 1990 to provide adequate 
Nov. 10, 1992 
time for implementation of that Act, and for other purposes. 
[H.R. 5377] 
Be it enacted by the Senate and House of Representatives 
of 
the United States of America in Congress assembled, 
Cash 
SECTION 1. SHORT TITLE. 
Im^rwement 
This Act may be cited as the "Cash Management Improvement Amendments of 
Act Amendments of 1992". 
1992. 
SEC. 2. AMENDMENTS TO THE CASH MANAGEMENT IMPROVEMENT 31 USC 6501 
ACT OF 1990. 
"° 
The Cash Management Improvement Act of 1990 (PubUc Law 
101-453,104 Stat. 1058) is amended— 
(1) in section 4(c) (31 U.S.C. 3335 note), by striking 'Tby 
the date which is 2 years after the date of the enactment 
of this Act"; 
(2) in section 5 (31 U.S.C. 6503 note)— 
(A) in subsection (d)(1), by striking "not later than 
2 years after the date of enactment of this Act" and insert-
ing "July 1, 1993 or the first day of a State's fiscal year 
beginning in 1993, whichever is later"; 
(B) in subsection (d)(2), by striking "2 years after the 
date of enactment of this Act" and inserting "on July 1, 
1993 or the first dav of a State's fiscal year beginning 
in 1993, whichever is later"; and 
(C) in subsection (e), by striking "2 years aft«r the 
date of enactment of this Act" and inserting "on July 1, 
1993 or the first day of a State's fiscal year beginning 
in 1993, whichever is later"; and 
(3) in section 6 (31 U.S.C. 6503 note), by striking "Four" 
and inserting "Five". 
SEC. 3. INTERNAL REVENUE SERVICE TAX REFUND OFFSET. 
Section 3720A of title 31, United States Code, is amended— 
(1) by amending subsection (a) to read as follows: 
"(a) Any Federal agency that is owed a past-due legally enforce-
able debt (other than any past-due support), including debt 
administered by a third party acting as an agent for the Federal 
Government, by a named person shall, in accordance with regula-
tions issued pursuant to suDsections (b) and (d), notify the Secretair 
of the Treasury at least once a year of the amount of all such 
debt."; 
(2) in subsection (b)— 
(A) in paragraph (3) by striking out "and" at the end 
thereof; 
(B) in paragraph (4) by striking out "to obtain payment 
of such debt." and inserting in lieu thereof "(determined 
on a government-wide basis) to obtain payment of such 
debt; and"; and 
106 STAT. 5134 
PUBLIC LAW 102-589—NOV. 10, 1992 
(C) by adding at the end thereof the following new 
paragraph: 
(5) certifies that reasonable efforts have been made by 
the agency (pursuant to regulations) to obtain payment of sucn 
debt. ; 
(3) by redesignating subsection (g) as subsection (h); 
(4) in subsection (h) (as redesignated under paragraph 
(3)of this section)— 
(A) in paragraph (2) by striking out "and" at the end 
thereof; 
(B) in paragraph (3) by adding "; and" at the end 
thereof; and 
(C) by adding after paragraph (3) the following new 
paragraph: 
"(4) the term 'person' means an individual; or a sole 
proprietorship, partnership, corporation, nonprofit organization, 
or any other form of business association."; and 
(5) by inserting after subsection (f) the following: 
"(g) In the case of refunds of business associations, this section 
shall apply only to refimds payable on or after January 1, 1995. 
In the case of refunds of individuals who owe debts to Federal 
agencies that have not participated in the Federal tax refund offset 
program prior to the date of enactment of this subsection, this 
section shall apply only to refunds payable on or after January 
1,1994.". 
SEC. 4. EXTENSION OF THE PRIVATE COUNSEL PILOT. 
31 use 3718 
(a) EXTENSION OF PROGRAM.—The pilot debt collection program 
°°'®- 
carried out by the Attorney General under section 3718 (b) and 
(c) of title 31, United States Code, as authorized and directed 
imder section 3 of the Act entitled "An Act to amend section 3718 
of title 31, United States Code, to authorize contracts retaining 
private counsel to furnish legal services in the case of indebtedness 
owed the United States." approved October 29, 1986 (37 U.S.C. 
3718 note; Public Law 99-578) is extended through September 
30, 1996. 
31 use 3718 
(b) EXTENSION OF JUDICIAL DISTRICTS.—Section 3 of such Act 
°°*®- 
is amended by striking out "not more than 10" and inserting in 
lieu thereof "not more than 15". 
31 use 3718 
(c) EXTENSION OF AUTHORIZATION.—Section 5 of such Act is 
"°^- 
amended by striking out all after "effect" and inserting in lieu 
thereof "until September 30,1996.". 
31 use 3718 
(d) CONTRACT EXTENSION.—^The Attorney General may extend 
"°*®- 
or modify any or all of the contracts entered into with private 
counsel prior to October 1, 1992, for such time as is necessary 
to conduct a full and open competition in accordance with section 
3718(b) of title 31, United States Code. 
31 use 3718 
SEC. 5. AUDIT BY INSPECTOR GENERAL. 
(a) CONTENTS OF AUDIT.—^The Inspector General of the Depart-
ment of Justice shall conduct an audit, for the period beginning 
on October 1, 1991, and ending on September 30, 1994, of the 
actions of the Attorney General under subsection (b) of section 
3718 of title 31, United States Code, under the pilot program 
referred to in section 3 of the Act entitled "An Act to amend 
section 3718 of title 31, United States Code, to authorize contracts 
retaining private counsel to furnish legal services in the case of 
indebtedness owed the United States.", approved October 29, 1986 
PUBLIC LAW 102-589—NOV. 10, 1992 
106 STAT. 5135 
(37 U.S.C. 3718 note; Public Law 99-578). The Inspector General 
shall determine the extent of the competition among private counsel 
to obtain contracts awarded under such subsection, the reasonable-
ness of the fees provided in such contracts, the diUgence and efforts 
of the Attorney General to retain private counsel in accordance 
with the provisions of such subsection, the results of the debt 
collection efforts of private counsel retained under such contracts, 
and the cost-efTectiveness of the pilot project compared with the 
use of United States Attorneys' Offices for debt collection. 
(b) REPORT TO CONGRESS.—^After completing the audit imder 
subsection (a), the Inspector Greneral shall transmit to the Congress, 
not later than June 30, 1995, a report on the findings, conclusions, 
and recommendations resulting from the audit. 
SEC. 6. ADDITIONAL REPORTING REQUIREMENTS ON CONTRACTS 
FOR LEGAL SERVICES. 
Section 3718 of title 31, United States Code, is amended by 
adding at the end thereof the following new subsection: 
"(g) In order to assist Congress in determining whether use 
of private coimsel is a cost-effective method of collecting Government 
deots, the Attorney Gencsral shall, following consultation with the 
Greneral Accounting Office, maintain and make available to the 
Inspector Greneral of the Department of Justice, statistical data 
relating to the comparative costs of debt collection by participating 
United States Attorneys' Offices and by private counsel. . 
SEC. 7. EFFECTIVE DATE. 
31 USC 3718 
The provisions of this Act and amendments made by this Act 
shall take effect on the date of enactment of this Act, except if 
such date of enactment is on or after October 1, 1992, such provi-
sions and amendments shall be effective as if enacted on September 
30,1992. 
Approved November 10, 1992. 
LEGISLATIVE 
fflSTORY—H.R. 
5377 (S. 2970): 
SENATE REPORTS: No. 102-420 accompanying S. 2970 (Comm. on Governmental 
Affairs). 
CONGRESSIONAL RECORD, Vol. 138 (1992): 
July 21, considered and passed House. 
Oct. 2, considered and passed Senate, amended, in lieu of S. 2970. 
Oct. 3, House concurred in Senate Eunendment. 
59-194 O—93 
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