Section 11.10 - Interest, penalty charges, and administrative costs(a)Assessment and notice. DHS shall assess interest, penalties and administrative costs on DHS debts in accordance with 31 U.S.C. 3717 and 31 CFR 901.9 . Administrative costs of processing and handling a delinquent debt shall be determined by DHS.(b)Waiver of interest, penalties, and administrative costs. DHS may waive interest, penalties, and administrative costs, or any portion thereof, under the criteria in the FCCS, or when it determines the collection of these charges would be against equity and good conscience or not in the best interests of the United States. The authority to waive interest, penalties and administrative costs is delegated to the Chief Financial Officer. The DHS Chief Financial Officer shall issue written guidance on maintaining records of waivers.(c)Accrual during suspension of debt collection. Interest and related charges will not accrue during the period a hearing official does not render a timely decision.