Financial Management Services

Accounts Receivable, Receivable Reporting, and Debt Collection

The Accounts Receivable (AR) Branch processes receivable related financial transactions, performs debt collection activities, and prepares AR related reports.

  • ARC Processes Commercial Accounts Receivable (AR) financial transactions in Oracle; creates debtor accounts, invoices, collections and receivable write-off transactions for non-Federal activity
  • ARC creates and submits the Treasury Report on Receivables (TROR), a required quarterly report. The TROR is the Department of the Treasury’s (Treasury) only comprehensive means for periodically collecting data on the status and condition of the Federal Government’s non-tax debt portfolio, in accordance with the requirements of the Debt Collection Act of 1982 and the Debt Collection Improvement Act of 1996 (DCIA). The Digital Accountability and Transparency Act of 2014 amended the DCIA that required reporting changes to the TROR.
  • ARC files Form 1099-C, Cancellation of Debt, a required form that must be filed with the IRS in January for the previous calendar year. Debts that are written off and closed out (no additional collection actions will be taken on the debt) must be reported if they are over $600.
  • ARC performs Debt Collection (DC) activities as required by the Debt Collection Improvement Act of 1996 (DCIA) and the Digital Accountability and Transparency Act of 2014 amended as well as the DCIA for Administrative activity, such as employee and vendor overpayment.



Standard / Target

Transactions Posted

Percentage of documents posted within two business days once complete information is received


Treasury Report on Receivables (TROR) Reporting

Percentage of reporting completed by established due dates


Referral to Fed Debt

Percentage of referrals to Fed Debt within legal limits with customer approval


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