U.S. flag

An official website of the United States government

Managing Federal Receivables

The purpose of "Managing Federal Receivables," is to provide Federal agencies with a general overview of standards, guidelines, and procedures for the successful management of Federal activities ranging from the extension of credit or financial assistance to closing-out uncollectible debts. Agency personnel who manage Federal credit programs and accounts receivable should also familiarize themselves with the laws, regulations, policies and procedures specific to their agency’s programs.

Agencies should use the parts of these guidelines which pertain to their credit management and debt collection activities and types of debt. The appendices include various checklists, documents and the appropriate references to assist agencies in managing their credit and debt collection activities. A glossary of relevant terms is also included at the end of the document.

Complete Guide PDF

Chapter Downloads

Table of Contents

Document
Table of Contents (443.16 KB)

Chapter 1: Introduction

Chapter 1 PDF

Chapter 2: Budget & Legislative Policy for Credit Programs

Chapter 2 PDF

Chapter 3: Credit Extension

Chapter 3 PDF

Chapter 4: Account Servicing

Chapter 4 PDF

Chapter 5: Management of Guaranteed Lenders and Servicers

Chapter 5 PDF

Chapter 6: Delinquent Debt Transparency

Updated March 2015 to reflect reporting changes required by the Digital Accountability and Transparency Act.

Chapter 6 PDF

Chapter 7: Termination of Collection Action, Write-off and Close-out/Cancellation of Indebtedness

Updated March 2015.

Chapter 7 PDF or see Chapter 7 Tutorials

Chapter 8: Portfolio Sales

Chapter 8 PDF

Appendix 1: Credit Bureau Report Key

Updated March 2015. 
Appendix 1 PDF

Appendix 2: Credit Extension/Servicing Checklist

Updated March 2015. 
Appendix 2 PDF

Appendix 3: Early Financial Warning Signs

Updated March 2015. 
Appendix 3 PDF

Appendix 4: Debt Collection Statutes and Websites

Updated March 2015. 
Appendix 4 PDF

Appendix 5: Debt Collection Strategies

Updated March 2015. 
Appendix 5 PDF

Appendix 6: Documentation of Collection Activities

Updated March 2015. 
Appendix 6 PDF

Appendix 7: Sample List of Appropriate Debt Collection Practices

Updated March 2015. 
Appendix 7 PDF

Appendix 8: Demand Letter Checklist

Updated March 2015. 
Appendix 8 PDF

Appendix 9: Sample Financial Statement

Updated March 2015. 
Appendix 9 PDF

Appendix 10: Handling the Department of Justice’s 3% Fee

Updated March 2015. 
Appendix 10 PDF

Glossary

Updated March 2015. 

Glossary PDF

Chapter 7 Tutorials

Part I: Overview

Part I PPS

Part II: Termination

Part II PPS

Part III: Write-Off

Part III PPS

Part IV: Discharge of Indebtedness

Part IV PPS

Part V: Questions & Answers

Part V PPS

Termination Write-Off Chart

Download Termination Write-Off Chart PDF

Last Updated: