Payroll/Personnel System Overview (PPSO)

Treasury Offset Program (TOP)

TOP is a centralized offset program administered by the Financial Management Service's (FMS) Debt Management Services (DMS) to collect debts and delinquent debts owed to Federal Agencies, and reduction of tax refund by amount of the debts. FMS disburses Federal payments, such as Federal tax refunds, for Agencies making payments (known as "payment agencies"), such as the Internal Revenue. "Creditor Agencies", such as the Department of Education, submit debts to FMS for collection and inclusion in TOP and certify for collection offset. If the debtor is separated and is a Federal employee, ABCO sends a due-process letter to advise the debtor of NFC's intent to enter a debt into TOP. The debtor information is sent to ABCO from PAYE and/or ADJP.