The Social Security Administration’s Fiscal Year 2004 Through 2013 Accounts Receivable Balances
- Audit report number
- A-15-14-24133
- Management challenge
- Strengthen Planning, Transparency, and Accountability
- Full report
- /~assets/audits/full/a-15-14-24133.pdf
- Summary report
- /~assets/audits/summary/summary-24133.pdf
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).
