Report of receivables from contract disputes
Treasury manages the account 020 3101000, Recoveries from Federal Agencies for Settlement of Claims from Contract Disputes.
In the table further down this page, you can see the account balance for each agency.
Each agency is responsible for reviewing the balance for their agency every quarter and confirming to us (the Bureau of the Fiscal Service) that the balance is accurate.
Description of the account
When we pay from the Judgment Fund for a settlement under the Contract Disputes Act, the agency must reimburse the Fund. The account we pay from is 020 X1743000, Claims for Contract Disputes.
The receivable balance reported on this page for account 020 3101000 represents unreimbursed payments made from 020 X1743000.
Whenever a new receivable is added to the balance, Fiscal Service accrues revenue for the Fiscal Year. Fiscal Service also maintains an allowance for loss on receivables balance due to the low rate of reimbursement.
Each agency's responsibility
At the end of each fiscal year quarter, we post a report for each agency of account 020 3101000:
- the receivable balance (account 131000) – unreimbursed payments
- the allowance balance (account 131900)
- the revenue balance (account 590000)
For the first three quarters of the fiscal year, you have 25 days from the end of the quarter to send us an email about the accuracy of the amounts recorded by Fiscal Service. (For the fourth quarter, because of year-end time constraints, your response is due about October 17th.)
Each quarter, you must complete confirmation forms to show the liability your agency is reporting for contract disputes.
If your agency wants us to make any changes to the balances posted, you must provide support documentation (IPACs, cancelled checks, and so on).
If your agency has an outstanding balance, you must give us a reimbursement schedule that includes the amounts and timing of your planned reimbursements.
If Congress requests a report on reimbursements for the Contract Disputes Act, we will list as noncompliant any agency that has failed to either reimburse the Judgement Fund or make timely arrangements for reimbursement.
How to send a reimbursement
Send reimbursements through IPAC to ALC 20180002.
In the "Receiver Treasury Account Symbol" field, use 020 3101000.
In the "Receiver BETC" field, use COLUVRCT (Collection to an Unavailable Receipt Account).
On the IPAC, you must include the claim's
- Payment ID/J number, and
- Control/Z number
Table of current balances by agency
Table may scroll on smaller screens
(use the scroll bar on the right to see the entire table)
|Partner Code||Agency Name||131000 Balance as of 03/31/23||131900 Balance as of 09/30/22||590000 Balance as of 03/31/23|
|017||Department of the Navy||14,104,610.17||0.00||(2,726,420.92)|
|021||Department of the Army||54,946,475.52||0.00||(7,757,275.28)|
|057||Department of the Air Force||630,315,324.68||0.00||(20,444,718.93)|
|096||Corps of Engineers, Civil||516,108,101.62||(508,658,101.62)||(2,650,000.00)|
|097||Other Defense Agencies||17,189,395.20||0.00||0.00|
|012||Department of Agriculture||26,595,129.27||(26,595,129.27)||0.00|
|013||Department of Commerce||12,312,060.73||0.00||0.00|
|014||Department of the Interior||1,276,105,908.01||(1,240,617,762.02)||0.00|
|015||Department of Justice||0.00||0.00||0.00|
|018||US Postal Service||5,686.06||0.00||0.00|
|019||Department of State||4,909.23||0.00||(400,000.00)|
|024||Office of Personnel Management||259,823,440.42||(259,823,440.42)||0.00|
|036||Department of Veterans Affairs||112,001,292.70||0.00||(862,451.00)|
|047||General Services Administration||525,284,374.09||(525,284,374.09)||0.00|
|049||National Science Foundation||2,999,941.00||(2,999,941.00)||0.00|
|056||Central Intelligence Agency||51,536.23||0.00||0.00|
|068||Environmental Protection Agency||22,000,000.00||(22,000,000.00)||0.00|
|069||Department of Transportation||6,236,321.74||(3,484,399.70)||0.00|
|075||Dept of Health and Human Services||1,221,246,254.25||(1,215,822,227.40)||(1,382,703.98)|
|080||National Aeronautics and Space Administration||28,955,084.00||0.00||(24,500,000.00)|
|088||National Archives and Records Administration||245.00||(245.00)||0.00|
|089||Department of Energy||411,100,381.09||0.00||(620,165.04)|
|467||Intelligence Community Oversight||75,144.09||0.00||0.00|
|Nonfederal||Army and Air Force Exchange Service||1,800,000.00||0.00||0.00|
|Nonfederal||US Virgin Islands||179,311.40||(179,311.40)||0.00|
* There is an additional $253,378,084.95 in receivables related to FEHBP claims.