The Treasury Report on Receivables and Debt Collection Activities (TROR) is the federal government's primary means for collecting data on the status of non-tax receivables (delinquent and non-delinquent debt) owed to the United States. 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. 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.
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Treasury Report on Receivables Full Data
record_date
Record Date
The date that data was published.
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Treasury Report on Receivables Full Data
receivable_type_description
Receivable Type Description
Receivable Type of the row. The three types are Direct Loans, Defaulted Guaranteed Loans and Administrative Receivables.
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Treasury Report on Receivables Full Data
receivable_type_id
Receivable Type ID
Receivable Type of the row. The three types are identified by the following letters: D (Direct Loans), F (Defaulted Guaranteed Loans), A (Administrative Receivables).
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Treasury Report on Receivables Full Data
funding_type_description
Funding Type Description
Funding Type of the row. The two types are Chief Financial Officer (CFO) and Non-CFO.
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Treasury Report on Receivables Full Data
funding_type_id
Funding Type ID
Funding Type of the row. The two types are identified by the following numbers: 02 (Non-CFO), 03 (CFO).
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Notes & Known Limitations
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 (TOP) legally enforceable non-tax debts that are greater than 120 days delinquent for administrative offset. The Act further requires the Secretary of the Treasury to report to Congress 'any instance' in which agencies fail to meet the new referral requirement. Historical trends will not be available prior to 2016 for DATA Act compliance as the information was not required prior to FY 2016.
The Treasury Financial Manual (TFM) is the Treasury's official publication of policies, procedures, and instructions concerning financial management in the federal government. The TFM provides users additional information on debt collection services.
More information about the TROR is available on the Fiscal Service site.