KTOP is a web-based application developed to record the interaction between the State of Kansas and the Treasury Offset Program (TOP).
TOP maintains a database that contains debts owed to the United States and debts owed to states with a reciprocal agreement with the U.S. Treasury. Those debts are matched to payments made by the U.S. Treasury. When a match is found, an offset occurs.
The State of Kansas entered into a reciprocal agreement with TOP that allows the state to send debts to TOP for inclusion in the matching and offset process. In return, state payments are offset against federal debts.