Offset Process

Each week, the Comptroller’s office:

• Determines which warrants have been on hold for 30 days and offsets (applies) eligible warrants against a payee’s state debt(s).
• Distributes any warrants eligible for child support offsets directly to the Office of the Attorney General.
• Deposits offset warrants into Treasury funds for each hold source agency.
• Generates a control report for the hold source agencies as notification of the transfer of offset funds to the agency’s funds and to update their debtors’ records in their internal system based on offset warrant amounts.
• Adjusts hold liability amounts in TINS for hold source agencies’ debtors.
• Removes the hold from TINS if the debt is satisfied by the offset warrants.
• Issues an overage payment to the payee if funds remain after the held warrant amount(s) are applied to the debt(s).

The Comptroller’s office automatically generates a deposit voucher in the Uniform Statewide Accounting System (USAS) for the offset funds. The agency is then responsible for transferring the funds to the correct appropriation and fund via a journal voucher.

The AOP Agency Deposit Report for each deposit voucher is available for agencies to download and identifies the debtors and amounts to be credited against their debts. The agency must update its internal system with the new hold liability amount or release the debtor from hold if the offset satisfies the entire debt amount(s).

See Report Downloads.

For the warrant hold legal citations, see Reporting of State Debts and Hold Offset Procedures (APS 028) (FPP E.037).