31 U.S.C. § 3719 — Reports on debt collection activities

(a) After consulting the Comptroller General, the Secretary of the Treasury must issue regulations requiring the head of each agency with outstanding nontax claims to prepare and send the Secretary at least one report each year summarizing the status of the agency head’s loans and accounts receivable. The report must include: (1) information about (A) the total amount of loans and receivables owed to the agency and when those amounts are due; (B) the total amount of receivables and number of claims at least 30 days overdue; (C) the total amount written off as actually uncollectible and the total amount allowed for uncollectible loans and receivables; (D) the interest rate charged on overdue debts and the interest charged and collected; (E) the total number and amount of claims collected; and (F) the number and amount of claims referred to the Attorney General for settlement and the number and amount the Attorney General settles; (2) the same information for each program or activity the agency head carries out; and (3) other information the Secretary considers necessary to decide whether the agency head is acting aggressively to collect the agency’s claims. This section does not define the quoted terms “nontax claims,” “accounts receivable,” or “uncollectible.”

(b) The Secretary must analyze the reports and report annually to Congress on each agency head’s management of debt^* collection, including the information provided under subsection (a).