TN 12 (09-01)

GN 02410.300 Benefit Payment Offset (BPO)

A. Policy – general

1. Authority

The Debt Collection Improvement Act of 1996 (P.L. 104-134) authorized Benefit Payment Offset (BPO). The Debt Collection Improvement Act (DCIA) requires Federal-disbursing agencies to offset Federal payments to collect delinquent non-tax debts owed to the Federal government.

2. Description of BPO

BPO is the reduction of Social Security's title II benefit payments to recover delinquent non-tax debts owed to other Federal agencies. It is an automated process performed by the Department of the Treasury's Bureau of the BFS (hereafter called BFS), formerly known as the Financial Management Service (FMS). BFS matches SSA payment records against a large debtor database called the National Interactive Delinquent Debtors Database (NID3). When a match occurs, the title II benefit is reduced if all the criteria for BPO are met. When an offset occurs, BFS notifies the beneficiary and sends the offset funds to the agency where the debt is owed (known as the creditor agency). BFS also notifies SSA that the payment was reduced due to BPO.

Over 30 Federal agencies participate in BPO as creditor agencies. Examples of debts owed to other agencies are student loans owed to Department of Education, home loans owed to Veterans’ Administration, and food stamp overpayments owed to Food and Nutrition Service.

NOTE: Delinquent tax debts are collected by the Internal Revenue Service through their paper levy program described in GN 02410.100 and the automated Federal Payment Levy Program described in GN 02410.305.

3. Debt priorities

It is possible for one person to owe more than one debt to a Federal agency or agencies. When this occurs, the BFS policy is to collect the oldest debt first from the Social Security title II benefit. After the oldest debt is collected, BFS will continue offsetting the Social Security title II benefit as collection toward the next debt. See GN 02410.300E for more information about how BFS processes multiple debts.

4. Minimum benefit amount

By law, BPO will not reduce benefit payments below $750 per month. Therefore, SSA beneficiaries who have been identified by the BPO process as delinquent debtors will still receive at a minimum $750 per month.

5. Reduction of SSA benefit not appealable to SSA

The reduction of an SSA benefit under BPO is not appealable to SSA since the offset occurred due to a debt that is owed to another Federal agency (the creditor agency); that agency is the one with which a beneficiary should discuss any appeal rights.

Additionally, since SSA is not the creditor agency, we can only redirect a beneficiary who wants to appeal to the creditor agency. See GN 02410.300G.3. for more information about handling beneficiaries who want to protest the offset of an SSA benefit due to BPO.

6. SSA overpayments

If a title II beneficiary has a payment that was reduced due to BPO, and we later determine that the payment was not due the beneficiary, he or she is liable for the entire payment amount.

7. Hardship requests

Any request for relief from BPO due to hardship should be redirected to the creditor agency. SSA is not authorized to stop or delay the collection of another agency's debt via BPO. In addition, do not issue any special payments such as critical payments to pay back benefits that were offset. See GN 02410.300G.6. for more information about how to handle requests for relief from BPO due to hardship.

8. Excess collections due to BPO

In some cases, BPO will result in an excess collection. For example, this can occur when a beneficiary fully repays another agency's debt and due to BPO systems timing, BFS cannot stop the next scheduled offset. It is not SSA's responsibility to refund the excess collection. It is the responsibility of the creditor agency to refund the person any excess collections.

Do not make any special payments such as critical payments to pay back benefits that were offset. See GN 02410.300G.4. and GN 02410.300G.5. for more information about how to handle allegations of excess collections.

B. Policy – exemptions from BPO

1. Payments exempt from BPO

Some payments under the Social Security Act are exempt from the BPO process. The following payments are exempt:

  1. Title XVI payments. The law allows the head of an agency to request an exemption for means tested payments. SSA has requested and been granted an exemption for title XVI payments.

  2. Title II payments undergoing partial withholding to recover a debt owed to SSA. (See GN 02410.300E.3. for more information.)

  3. Title II underpayments being made in installments to a marginally competent person.

  4. Current Monthly Accrual payments that include retroactive amounts due (i.e., AERO increases).

NOTE: Due to processing limitations, prior monthly accrual payments are not subject to BPO.

2. Debts exempt from BPO

There are also some debts that are not subject to collection via BPO.

  1. Debts owed to or enforced by states, the District of Columbia and territories, including child support, may not be offset against SSA benefit payments.

  2. Social Security debts will not be collected from Social Security benefits via BPO. For example, BFS will not collect a delinquent title XVI debt from a title II benefit paid to that person. This is because Social Security will conduct its own benefit withholding to collect its debts.

NOTE: BFS is responsible for identifying the debts that should not be offset from SSA's payments. In the case of SSA's payments that should not be offset to collect an SSA debt, the system will automatically identify the payment to be exempt. No manual action on the part of SSA is required to make a payment exempt from BPO.

C. Process – SSA's BPO process

1. SSA computes and certifies payments without regard to BPO

SSA computes and certifies its title II payments to the Department of the Treasury as usual. We do not check for delinquent debts that are owed to other Federal agencies, and we do not calculate the amount of the offset. After SSA computes and certifies its title II payments, BFS identifies the existence of any Federal debt owed by any beneficiary, determines whether BPO applies and calculates the amount of the offset for each payment that is subject to BPO.

2. SSA sends payment files to BFS

SSA sends payment files to BFS as a matter of routine each month. These files contain data about the beneficiary and the payment that BFS uses in its automated processes to conduct BPO. This data includes, but it is not limited to, monthly benefit payments, the beneficiary's own account number (BOAN), the claim account number (CAN) and the BPO bypass code, if applicable.

3. SSA automatically includes BPO bypass code on payment files

SSA's systems automatically identify payments that qualify for any of the BPO exemptions listed in section GN 02410.300B.1. The system places a BPO bypass code on the person's payment record. (The person's payment record is an SSA systems-generated record sent automatically to BFS; it is not the Master Beneficiary Record (MBR).) The BPO bypass code tells BFS not to offset a Social Security payment.

NOTE: If you identify a title II case that involves one of the BPO exemptions, no manual action is required to input a BPO bypass code on the person's record. SSA's systems have been changed to recognize the exemption situations and add the code to the person's record.

D. Process – BFS's BPO process

1. BFS matches SSA's payment records with the government-wide delinquent debtor database

BFS uses the Treasury Offset Program (TOP) to conduct the offset of SSA's title II benefits via the BPO program. (See GN 02201.029 for information on TOP.) TOP is based on computer matching and uses the taxpayer identification number (TIN) and a name control (generally the first four characters of the debtor's last name), to match the payee and debtor records. For SSA, the TIN is the same as the BOAN.

When TOP matches a title II beneficiary's identifying information (BOAN and name control) with the same information from the debtor database, it checks for all of the criteria that allow an offset to be taken from the Social Security benefit, e.g., no BPO bypass code, title II benefit larger than $750, etc. If BFS determines that an offset is appropriate, it sends warning letters to the Social Security beneficiary. After 60 days, BFS reduces the payment, notifies the debtor of the offset and sends the funds to the agency that is owed the debt (the creditor agency).

2. BFS notifies debtors

BFS sends a series of letters to the debtors telling them about the planned offset of their Social Security benefits. BFS sends a 60-day warning letter, a 30-day warning letter and a notice of offset. The purpose of the warning letters is to give the debtor adequate advance warning about the possible offset and provide them with the opportunity to settle the debt with the creditor agency. The offset letter tells the debtor that the Social Security benefit was reduced as payment toward another agency's debt.

In addition, the BFS warning letters and notices of offset tell beneficiaries not to contact SSA with questions about BPO. In some cases, however, beneficiaries will still contact SSA. See GN 02410.300G for more information about how to handle situations involving beneficiary contact with SSA.

IMPORTANT: Due process notices (i.e., notices to the debtor describing appeal rights) regarding the delinquent debt are the responsibility of the creditor agency. The creditor agency sends due process notices to the debtor before sending information on the delinquent debt to BFS for collection via BPO.

3. BFS sends warning letters (notice of intent to offset)

When BFS performs its initial match and determines that a Social Security benefit qualifies for BPO, it sends a 60-day warning letter to the beneficiary. The warning letters tell beneficiaries:

  1. they owe a delinquent debt that has been referred to BFS; and

  2. the debt can be collected from payments made by BFS unless the person contacts the agency to which the person owes the debt and meets that agency's requirements to stop the offset; and

  3. the debt will be collected from each Social Security payment made on or after a date cited in the warning letter; and

  4. the name of the agency to which they owe the debt;

  5. contact information such as telephone number, address, account number for the agency to which they owe the debt; and

  6. the rules for how BFS calculates the offset amount; and

  7. information about the Social Security payment, such as payee name, SSN, estimated payment amount, and payment date.

If the debt continues to meet the criteria for BPO, BFS sends a 30-day warning letter telling the person the same basic information as the 60-day warning letter. The 30-day warning letter tells the beneficiary that an offset will be taken in about 30 days from the date of the letter unless the person settles the debt with the creditor agency.

4. BFS sends notice of offset

If the debt still qualifies to be collected via BPO after the warning letters have been sent, BFS reduces the Social Security benefit. BFS sends a notice of offset to the debtor. The notice is sent in time to be in the hands of the Social Security beneficiary by payment day. In addition, the notice is sent each time the person's benefit is offset. The BFS notice of offset includes the following information:

  1. the name, address and telephone number of the creditor agency; and

  2. the name, address, SSN, and creditor agency account number of the person whose benefit was offset; and

  3. the amount of the Social Security payment before the reduction and the amount of the reduction; and

  4. the payment date; and

  5. the toll-free telephone number of BFS in case the person wants to contact BFS about the offset. See GN 02410.300G.1. for the toll-free number.

5. BFS determines the offset amount

BFS automatically determines the offset amount. It is the least of:

  1. the amount of the debt; or

  2. an amount equal to 15% of the monthly benefit payment (MBP); or

  3. the amount by which the MBP exceeds $750.

NOTE: When the MBP changes, BFS automatically recalculates the offset amount according to the rules above.

6. Examples of offset amount

  1. Example 1: A disabled wage earner who receives a MBP of $1,000 also owes a delinquent $100 debt to the Army and Air Force Exchange Service. BFS calculates the offset amount to be $100 because it is the least of the following three amounts: the amount of the debt ($100); the amount equal to 15 percent of the MBP (15% of $1,000, or $150); and the amount by which the MBP exceeds $750 ($1,000 minus $750, or $250).

  2. Example 2: A retired worker receives an MBP of $1,000. He also owes Housing and Urban Development a delinquent debt in the amount of $10,000 for a defaulted loan. BFS calculates the offset amount to be $150 because it is the least of the following three amounts: the amount of the debt ($10,000); the amount equal to 15 percent of the MBP (15% of $1,000, or $150); and the amount by which the MBP exceeds $750 ($1,000 minus $750, or $250).

  3. Example 3: A young mother receives an MBP of $800, and she owes a delinquent debt of $100 to the U.S. Postal Service. BFS calculates the offset amount to be $50 because it is the least of the following three amounts: the amount of the debt ($100); the amount equal to 15 percent of the MBP (15% of $800, or $120); and the amount by which the MBP exceeds $750 ($800 minus $750, or $50).

7. BFS notifies SSA about the offset

a. BFS warning letter file and notice of offset file

BFS sends files of the warning letters and notices of offset to SSA prior to sending them to debtors. Copies of these notices are available on the Online Retrieval System (ORS), and are posted to that system on or before the title II payment date. See GN 02410.300F for more detailed information about accessing copies of the BFS documents on the ORS.

b. Weekly offset data file

On a weekly basis, BFS sends offset data files to SSA's central office for processing. The files are sent electronically no later than 48 hours prior to the payment date. Although the offset data file cannot be read or accessed by SSA's employees, the information about the offsets is posted to the Payment History Update System (PHUS).

8. BFS sends debt collections to creditor agency

BFS sends the offset amount (i.e., the debt collection) to the creditor agency.

9. BFS processes post-offset claims

Post-offset claims (i.e., nonreceipt, nonentitlement) involving title II payments that were offset are handled the same as non-offset payments. No special handling or inputs are necessary.

10. BFS processes reversals

A reversal is the act of taking back offset amounts from the creditor agency. BFS performs reversals automatically. Reversals are done when, for example, SSA determines that a title II benefit that was offset under BPO should not have been paid at all. SSA's systems automatically tell BFS about the need for reversals. No manual action is required by SSA to process reversals.

E. Process – BPO process and unusual cases

You should be aware that some unusual cases can occur in the BPO process. While the circumstances are rare, they might be confusing to the beneficiary. You need to know how they are processed, so you can identify them when a beneficiary inquires about the case.

Such cases fall into two categories. The first category involves Social Security beneficiaries who owe multiple debts to one or more Federal agencies (other than SSA). To control cases with multiple debts, BFS established debt priorities based on the age of the debt, with the oldest debt having the highest priority for collection via BPO. Therefore, when a person has multiple debts, the BFS policy is to collect the oldest debt first. After the oldest debt has been fully recovered, BFS continues collecting the next debt, and so on.

The other category involves Social Security beneficiaries who are already subject to BPO, and then incur an SSA debt that is being collected from their monthly benefits. When this happens, BPO ceases until the debt owed to SSA is collected. This is because Social Security payments that are reduced to collect an SSA debt are exempt from BPO. See GN 02410.300B.1. for more information about Social Security payments exempt from BPO. The following sections describe the BPO process for unusual cases that will arise.

1. Lower priority debt being collected; higher priority debt becomes subject to offset

When a lower priority debt is being collected and a higher priority debt becomes available for collection by BPO, BFS takes the following actions:

  1. Sends 60- and 30-day warning letters to the person about the higher priority debt;

  2. Continues to collect the lower priority debt until the higher priority debt is ready for offset;

  3. Begins collecting the higher priority debt after the 60-day warning period expires;

  4. Ceases collection of the lower priority debt while the higher priority debt is being collected;

  5. Sends offset notices each month the higher priority debt is being collected via BPO. The offset notices provide information on the creditor agency that is owed the higher priority debt;

  6. Resumes collection of the lower priority debt after the higher priority debt has been collected, but does not send 60- and 30-day warning letters again for the lower priority debt;

  7. Sends offset notices each month the lower priority debt is being collected.

If you receive an inquiry from a person who is confused about this situation, refer to GN 02410.300G.10. for guidance.

NOTE: The last payment made on the higher priority debt may be so low that enough money is available to resume collection on the lower priority debt within the same month. When this occurs, the debtor will not receive two separate offset notices, but will instead receive one offset notice containing detailed information for both creditor agencies. See GN 02410.300F for more information about accessing copies of the BFS letters and notices on SSA's ORS.

2. Multiple debts in low amounts

A debtor may owe multiple debts to a Federal agency or agencies, and all the debts are of relatively low amounts. For instance, the debtor may owe $40 to the Small Business Administration, $50 to the Department of Defense, and $30 to the Department of Agriculture. If enough money is available from the Social Security monthly payment to collect these debts in one month, BFS will reduce that monthly payment to collect all the debts.

In this case, BFS sends a separate warning letter for each debt. But only one offset notice will be generated; it will contain detailed information on each creditor agency. See GN 02410.300F for more information about accessing copies of the BFS letters and notices on SSA's ORS.

If you receive an inquiry from a person who is confused about this situation, refer to GN 02410.300G.10. for guidance.

3. Beneficiary already subject to BPO; Social Security debt becomes subject to withholding from Social Security benefit

Since title II benefits that are being reduced to collect SSA debts are exempt from BPO, any BPO-related activity that is in progress will automatically stop. For example, warning letters will not be sent and offsets due to BPO will not occur. SSA's systems will automatically include the BPO bypass code on the payment record of any title II beneficiary who is undergoing benefit withholding by SSA. See GN 02410.300C.3. for more detailed information about the BPO bypass code.

When SSA removes the BPO bypass code, BFS resumes its BPO actions if all conditions for the program continue to be met. BFS takes the following actions:

  1. Completes the 60- and 30-day warning letter process if it was interrupted by the BPO bypass code;

  2. Resumes offsets without further warning if the warning letter cycle was completed by BFS before BPO was stopped by SSA;

  3. Sends offset notices each month that the benefit is reduced to BPO.

If you receive an inquiry from a person who is confused about this situation, refer to GN 02410.300G.11. for guidance.

F. Process – getting specific information about SSA benefits subject to BPO

1. General

You will find specific information about a Social Security beneficiary's BPO on the ORS. ORS contains electronic images of the BFS warning letters and notices of offset. The BFS letters and notices show the information listed in GN 02410.300D.3. and GN 02410.300D.4. This information includes the name of the agency to which the Social Security beneficiary owes the debt, the creditor agency's contact information, the amount of the Social Security payment before the BPO, the amount of the offset, and the payment date.

In addition, the MBR and PHUS show limited information about the BPO. The MBR shows two codes in the Transaction Data Line indicating BPO involvement on a claim.

PHUS shows two new BPO-related event codes and legends.

2. When to retrieve copies of the BFS BPO letters and notices from ORS

You should retrieve copies of the BFS BPO warning letters and offset notices only when you need specific information about BPO as it affects a Social Security beneficiary. Since the BFS letters and notices are stored on ORS to identify the creditor agency and agency contact information, you should retrieve copies of the documents in ORS only for that information.

IMPORTANT: Do not print and give the beneficiary a copy of the warning letter or offset notice. If you have printed a copy of the BFS BPO warning letter or offset notice, you must ensure that the copy is destroyed.

In most cases, the Social Security beneficiary asks questions about BPO that should be answered by the creditor agency. If the person's question should be answered by the creditor agency, redirect him or her to that agency. For more information about handling inquiries, see GN 02410.300G in this section.

3. How to retrieve copies of the BFS BPO letters and notices from ORS

You can get access to ORS by using this link http://orsstd.sspf.ssa.gov/orsstd.

G. Procedure – handling inquiries about BPO

1. Person requests general explanation of BPO

Some people who receive the BFS warning letters and notices of offset will contact SSA with questions about the BPO program. If the question is general, provide a description of the program. Include the following items in your description:

  1. BPO is a debt collection program run by BFS; and

  2. It is authorized by law (the Debt Collection Improvement Act of 1996); and

  3. It is the reduction of a title II benefit payment to collect a delinquent non-tax debt owed by the beneficiary to another Federal agency; and

  4. SSA has no control over whether or not BFS performs the offset.

If the person wants more information about the BPO program, he should contact the TOP Call Center at 1-800-304-3107. The TOP Call Center employs people who are trained in the BPO program and can answer questions.

2. Person requests information about the debt owed to the creditor agency

The BFS warning letters and notice of offset refer to the debt owed by the Social Security beneficiary to another Federal agency. When a person asks SSA for information about the debt owed to another agency, tell the person:

  1. SSA does not have any specific information about the debt, such as the amount of or reason for the debt; and

  2. SSA knows only the information shown on the warning letter or notice of offset (name, address and telephone number of the agency); and

  3. SSA can provide that information to the person if they want it; and

  4. He should contact the agency shown on the BFS letter for additional information about the debt.

3. Person protests the offset of the Social Security benefit

When BFS reduces a person's title II benefit due to BPO it is not an SSA initial determination subject to appeal rights. When a person wants to protest the reduction of the Social Security benefit, tell him or her:

  1. The reduction is not an SSA initial determination subject to appeal rights with SSA; and

  2. We cannot accept a formal request for an appeal of the BFS reduction; and

  3. To contact the agency which is owed the debt to discuss any further appeal rights; and

  4. The name, address and telephone number of the creditor agency if the person asks for that information.

IMPORTANT: Do not accept any formal appeal such as a Form SSA-561 regarding the person's protest of the BPO action. If a person sends a formal request to SSA or otherwise insists on making a formal appeal, handle it in accordance with existing instructions in GN 03102.100.

4. Person alleges not owing the debt

When a person alleges that he or she already paid the debt or is not the individual who owes the debt, tell him or her:

  1. The creditor agency determines who owes delinquent non-tax debts and who is liable for the repayment; and

  2. SSA is not authorized to decide on behalf of the creditor agency that a person does or does not owe a debt subject to BPO; and

  3. To contact the agency which is owed the debt to discuss the liability for the debt; and

  4. The name, address and telephone number of the creditor agency if the person asks for that information.

IMPORTANT: Do not make any special payments such as critical payments to pay back benefits that were offset due to BPO. The creditor agency is responsible for paying back money.

5. Person challenges the calculation of the BPO amount

If a beneficiary believes the amount withheld from his payment by BFS is calculated incorrectly, tell him or her:

  1. BFS is responsible for calculating the amount withheld from the Social Security payment; and

  2. SSA only knows the general rules of the calculation of the offset amount (see GN 02410.300D.5. - GN 02410.300D.6.); and

  3. To contact the TOP Call Center at 1-800-304-3107 to discuss the calculation in more detail.

IMPORTANT: Do not make any special payments such as critical payments to pay back benefits that were offset due to BPO. The creditor agency is responsible for paying back money.

6. Person requests relief from BPO due to hardship

Due to alleged hardship, people request SSA to prevent BPO from occurring and/or to refund the money that has already been withheld from their Social Security benefit. When a person requests relief from BPO due to hardship, tell him or her:

  1. BPO is done at the request of the agency that is owed the money; and

  2. SSA cannot take any action to stop the offset or to refund any money that has already been withheld; and

  3. Any money that has been withheld is in the possession of the creditor agency; and

  4. To contact the creditor agency regarding the request for relief from BPO due to hardship; and

If the person requests any of the contact information for the creditor agency (name, address, or telephone number), provide the information from the BFS warning letter and/or notice of offset.

IMPORTANT: Do not make any special payments such as critical payments to pay back benefits that were offset due to BPO. The creditor agency is responsible for paying back money.

7. Person alleges not receiving the BFS notices

If the person alleges not receiving the BFS warning letters and/or notice of offset, tell him or her:

  1. BFS is responsible for mailing the letters and notices to the person subject to BPO; and

  2. To contact the TOP Call Center at 1-800-304-3107 to discuss the issue.

8. Person requests to repay the debt owed to the creditor agency

When a beneficiary approaches SSA in the mistaken belief that he or she can repay another agency by paying SSA, tell him or her that:

  1. The debt is owed to another agency and payment is a matter between the person and the agency that is owed the debt; and

  2. SSA cannot accept payment on behalf of that agency; and

  3. SSA can provide the name, address, and telephone number of that agency if the person needs that information.

IMPORTANT: Under no circumstances should you accept a payment for a debt owed to another Federal agency.

9. Person alleges nonreceipt of payment that was reduced by BPO

If a beneficiary alleges nonreceipt of a payment that coincidentally was reduced because of BPO, take the same action you would normally take in the event of an allegation of nonreceipt of payment.

NOTE: For information on processing non-receipt claims, see GN 02406.000.

10. Person requests explanation of offsets for multiple debts

The unusual BPO cases described in GN 02410.300E.1. and GN 02410.300E.2. may prove to be difficult for beneficiaries to understand. Since BFS carries out the rules for conducting offsets for multiple debts with different priorities, they are in the best position to handle these inquiries. When a person asks SSA for information about multiple debts and debt priorities, tell the person:

  1. BPO is a debt collection program run by BFS;

  2. SSA has no control over how BFS performs the offsets or how it determines debt priorities.

If the person wants more information about how offsets are done for multiple debts or how debt priorities are determined, the person should contact the TOP Call Center at 1-800-304-3107. The TOP Call Center employs people who are trained in the BPO program and can answer questions.

11. Person requests status of BPO while SSA debt is being collected

A beneficiary who was undergoing BPO may become confused if the BPO process is stopped while an SSA debt is being recovered. When the beneficiary asks what happened to the BPO process, tell the person:

  1. The BPO process is suspended while SSA recovers its own debt;

  2. This happens because title II benefits being reduced to collect SSA debts are exempt from BPO;

  3. Once the SSA debt is fully recovered, BFS will resume collection of the non-SSA debt if all BPO criteria are met.

12. Person requests waiver of the debt owed to the creditor agency

If a beneficiary asks about requesting waiver of the debt owed to another agency, tell the person:

  1. The debt is not owed to the Social Security Administration;

  2. SSA cannot accept a waiver request regarding the debt owed to another agency; and

  3. To contact the creditor agency regarding fault in causing the debt and ability to repay the debt.

IMPORTANT: Do not accept a waiver request (SSA-632-BK or equivalent form) on a debt owed to another agency. If a person sends a waiver request to SSA or otherwise insists on making a waiver request on a debt, do not process the waiver request (see GN 02250.305 for instructions).

13. Person alleges bankruptcy

If the person alleges bankruptcy, tell the person:

  1. BPO is done at the request of the agency that is owed the money; and

  2. SSA cannot take any action to stop the offset or to refund any money that has already been withheld; and

  3. Any money that has been withheld is in the possession of the creditor agency; and

  4. To contact the creditor agency to discuss further options.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0202410300
GN 02410.300 - Benefit Payment Offset (BPO) - 09/03/2013
Batch run: 09/03/2013
Rev:09/03/2013