Debt Collection Guidance for Federal Agencies

Debt Collection Authorities
Public laws, statutes and other authorities about the collection of delinquent debts owed to the government.

Managing Federal Receivables
General overview of standards, guidelines, and procedures for the successful management of federal activities ranging from the extension of credit or financial help to closing-out uncollectible debts.

Treasury Report on Receivables (TROR) Guidance
Includes receivables form, instructional workbook, and TROR reporting schedule.

Cross-Servicing Agency Profile Guide and Agency Profile Form
The Agency Profile Form provides Fiscal Service with general information about an agency's debt collection programs and the applicable parameters under which Fiscal Service can conduct collection activities on behalf of the agency. (June 2013)

Taxpayer Identifying Number (TIN) Policy
The Debt Collection Improvement Act of 1996 requires that executive agencies include the TIN of each person entitled to payment on certified payment vouchers, which are submitted to a disbursing official. Disbursing officials are responsible for looking at certified payment vouchers to determine whether such vouchers are in the proper form. 31 U.S.C. 3325(a)(2)(A). Fiscal Service’s TIN Policy explains the requirement to include TINs on payment vouchers and limited exceptions to this requirement.

Cross-Servicing Program Exemptions.
Chart listing the classes of debt exempt from the requirement to refer debts to the Cross-Servicing program.
Procedures and Standards

Treasury Offset Program Payment Exemptions
Chart listing the classes of payment exempt from centralized administrative offset.

Exemption to Bar on Federal Financial Assistance
Letters about the exemption to the bar on federal financial assistance for student loan debtors for Paycheck Protection Program payments.

Fact Sheets

Federal agencies may also take Fiscal Service training.

Last modified 11/25/24