Portfolio Analysis:
Report on the Federal Government's
Delinquent Non-Tax Debt
as of September 30, 1997

The Debt Collection Improvement Act of 1996 specifically mandates that federal agencies, with certain exceptions, transfer non-tax debt over 180 days delinquent to the Department of the Treasury for collection. FMS requested that Price Waterhouse assist it in estimating the amount of federal non-tax delinquent debt that is referable to and collectible by Treasury. The attached PDF document, "Portfolio Analysis: Report on the Federal Government's Delinquent Non-Tax Debt", provides an analysis of the $52 billion in non-tax delinquent debt owed to the federal government at that time.

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