120 Day Delinquent Debt Referral Compliance Report

The Treasury Report on Receivables is driven by Agency accounting systems. Beginning in Fiscal Year (FY) 2016, Treasury has implemented the requirements driven by the passage of the Digital Accountability and Transparency Act of 2014 (DATA Act), Public Law 113-101, Sec 5 (Debt Collection Improvement). The DATA Act requires federal agencies to refer to the Treasury Offset Program legally enforceable non-tax debts that are greater than 120 days delinquent, or overdue, for Administrative Offset. The DATA Act further requires the Secretary of the Treasury to report to Congress 'any instance' in which agencies fail to meet the referral requirement. The origin of this data is the Treasury Report on Receivables (TROR), which is maintained and managed by the Bureau of Fiscal Service (FS), a bureau of the Treasury. Historical trends are unavailable prior to 2016 for DATA Act compliance as the information was not required prior to FY 2016.