Skip to main content
U.S. flag

An official website of the United States government

Dot gov

The .gov means it’s official.
Federal government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on a federal government site.


The site is secure.
The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

The Social Security Administration’s Fiscal Year 2004 Through 2013 Accounts Receivable Balances

January 07, 2015

Audit Report Number: A-15-14-24133

SSA’s accounts receivable balance with the public consists primarily of two debt groups: (1) Old-Age and Survivors Insurance (OASI) and Disability Insurance (DI) beneficiaries who received benefits in excess of their entitlement and (2) Supplemental Security Income (SSI) recipients who are no longer eligible to receive supplemental income or received payments in excess of their eligibility.

We analyzed the components of SSA’s program accounts receivable balances: (1) ending receivables, (2) collections, (3) adjustments (including re-established overpayments), (4) amounts written off (including waivers and terminations), and (5) the allowance for doubtful accounts.

Lastly, we analyzed new receivable amounts compared to improper benefit overpayment amounts projected by the Office of Quality Review (OQR).

Read the full report

Read the summary report

Looking for U.S. government information and services?