3.17.63. Redesigned Revenue Accounting Control System (RRACS)

(1) This IRM describes the accounting procedures for the Redesigned Revenue Accounting Control System (RRACS). It covers the maintenance and responsibility of SPC general ledger accounts, specific accounting programs, reports, and internal controls. These controls are necessary to comply with all administrative and legal requirements of the IRS, the Department of the Treasury, and the Government Accountability Office (GAO).

(2) Redesigned Revenue Accounting Control System (RRACS) Overview - RRACS is an automated system used to provide accounting control for all custodial accounting transactions. The database, located at ECC-MTB, consists of general ledger accounts, plus a variety of internal records used for balancing and reporting. Formatted reports can be generated for all regular accounting financial reports.

(3) IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards and elevated through appropriate channels for executive approval.

(1) The authorities for this IRM include:

1. 31 USC (United States Code) Chapter 11, The Budget and Fiscal, Budget, and Program Information

2. Government Accountability Office Policy and Procedures Manual for Guidance of Federal Agencies

3. 31 USC 3512, Executive Agency Accounting and other Financial Reports and Plans.

4. 44 USC 3309, Preservation of Claims of Government Until Settled in Government Accountability Office (GAO)

(1) This section provides responsibilities for:

1. CFO

2. Deputy CFO

3. Senior Associate CFO for Financial Management

4. Associate CFO for Corporate Accounting

5. Financial Reporting and Analysis Office

6. Headquarters (HQ) Accounting

7. Enterprise Computing Center, Martinsburg (ECC-MTB)

8. Submission Processing Center

(1) Program Reports: In accordance with Management Accountability Review regulations, managers are responsible for ensuring that internal controls are effective and efficient in day-to-day operations and safeguarded against waste, fraud, and abuse.

(2) Program Effectiveness: Managers are responsible for conducting operational or management control reviews to identify weaknesses and mitigate known risks. Managers must perform program or periodic reviews for accuracy and completeness. Problems identified should be discussed with the appropriate functional area for corrective action. At least one program review should be performed each quarter by the manager, lead, or the accounting reports analyst.

(1) Federal Government Accounting Requirements, 31 USC 3512, places the responsibility for establishing and maintaining adequate systems of accounting and internal control upon the head of each executive agency and states that the head of each executive agency shall establish and maintain systems of accounting and internal control that provide:

1. Full disclosure of the financial results of the agency's activities.

2. Adequate financial information needed for the agency's management purposes.

3. Effective control over and accountability for, all funds, property, and other assets for which the agency is responsible, including appropriate internal audit.

4. Reliable accounting results serving as the basis for preparation and support of budget requests, controlling the execution of its budget and providing financial information required by the President or other designated authority.

5. Suitable integration of the agency's accounting with Treasury’s accounting in connection with the central accounting and reporting responsibilities imposed by the Secretary of the Treasury.

(2) These systems must conform to the accounting principles, standards, and related requirements, as prescribed by the Comptroller General of the U.S. Historically, these have been reflected in the Government Accountability Office Policy and Procedures Manual for Guidance of Federal Agencies.

(3) The accounting system of an executive agency or any of its component parts is subject to review and approval by the Comptroller General. The continuing efforts to improve, modernize and simplify accounting systems in the federal government are exercised under a joint program sponsored by the Comptroller General, the Secretary of the Treasury and the Director of Office of Management and Budget (OMB). This program contemplates the full development of sound accounting within each executive agency as a working arm of management and in terms of financial information and control. It envisions an integrated pattern of accounting and financial reporting for the government that is responsive to executive and legislative needs.

(4) The established accounting and reporting principles, standards and basic procedures take into consideration the various areas of responsibility involved, the elimination of overlapping operations and paperwork and the broader application of efficient methods and techniques in accounting operations throughout the government. Integration of revenue accounting data with central accounts maintained by Fiscal Service are accomplished primarily by the submission of monthly reports of deposit and classified collections and of disbursements from the refund appropriations.

(1) The following terms and definitions apply to this program:

1. Journal Control - Identifying information relating to transaction activity.

   Note: For RRACS, transaction activity includes journals, reversals, or confirmations. The Journal Number includes activity count, posting number and system date.

2. Journal Entry - A money amount and associated information pertaining to a specific ledger posting to the IRS account.

3. State Income Tax Levy Program (SITLP) - A compliance program that levies state income tax refunds to satisfy federal tax liabilities.

4. Wire Transfer - A method of transferring money from one financial institution to another, replacing checks and other traditional methods of moving money.

(1) The following acronyms apply to this program:

(1) For additional related resources, please refer to IRM 3.17.64.1.8, Related IRMs.

(1) The Agency Location Code plus 2 (ALC +2) is the ALC plus a unique two-digit number.

(2) This number is assigned by Treasury OTC Support Center.

(3) Below is a list of the ALC +2 assignments:

(1) The Trace Identification Number (TID) number is a tracking mechanism that identifies each DT and Debit Voucher (DV) with its corresponding payment and debit. The Integrated Submission and Remittance Processing (ISRP), lockbox and Electronic Federal Tax Payment System (EFTPS) input payment systems automatically assign a TID to each DT/DV.

(2) Manual deposits must have a Form 813 (Document Register) and a TID assigned from the Batch Block Tracking System (BBTS).

(3) The TID Reconciliation Report reconciles the Custodial Detail Database (CDDB) against the RRACS general ledger accounts.

(1) Manual deposits requiring Form 813 (Document Register) are assigned TID numbers using the BBTS. BBTS produces 14-character and 20-character TID numbers for manual deposits. The 14-character TID number is either stamped or handwritten on the DT and the 20-character TID must be stamped on the individual payment.

(2) The BBTS assigns the DLN and TID number to payments and generates Form 813. An online 5081 must be submitted to request access to BBTS. Managers and employees input their own 5081. Management designates access to the functions and screens for BBTS users.

(3) Each campus BBTS coordinator is responsible for approving the online 5081s. BBTS may designate online 5081 approvals to managers and/or functional coordinators.

(4) For the online 5081, the BBTS coordinator must specify the following:

1. System ID - Function

2. 12 - External Bank Leads

3. 15 - Receipts and Control Manual Deposits

4. 20 - RRACS DCF DV

5. 25 - Accounting DT and DV

6. 40 - Automated Insolvency Manual DT

7. 45 - Automated Offer-in-Compromise

8. 50 - Individual Taxpayer Identification Numbers (ITINs)

(5) RRACS must use BBTS to assign the TID number to a DT (System ID 25).

(1) The Financial Management Information System includes CDDB which tracks all individual payments reported on the DT. The individual payments are balanced against the DT totals. The accounting technician posts the DT in the RRACS general ledger account.

(2) Campuses receiving DV directly in the RRACS unit must assign a TID number through BBTS. The RRACS unit forwards the DV to the Dishonored Check File (DCF). The DCF unit enters the DV in the DCF database.

(3) The State Income Tax Levy Program (SITLP) program, Taxpayer Delinquent Account (TDA) 55, generates the TID number. The SITLP report reflects the TID number. The accounting section must stamp or write the TID on the DT.

(4) Manual deposits requiring Form 813 (Document Register) are assigned TID numbers using BBTS. The BBTS produces a 14-character and 20-character TID number for manual deposits. The 14-character TID number is either stamped or handwritten on the DT and the 20-character TID must be stamped on the individual payment.

(1) Checks received from National Security are sealed in an envelope and hand delivered from National Security to the compliance services director with a memorandum and list of checks enclosed in the sealed envelope.

(2) The compliance services director contacts a Submission Processing (SP) program and analysis (P&A) analyst to pick up the sealed envelope and the corresponding memorandum.

(3) The SP P&A analyst prepares Form 3244 (Payment Posting Voucher) for each check. Each Form 3244 must have the 6400 miscellaneous revenue collection account written on it.

(4) The SP P&A analyst hand carries the checks with corresponding Form 3244 to receipt and control for deposit.

(5) Receipt and control prepares Form 2221 (Schedule of Collections) and OTCnet deposit ticket, reflecting the DT date, agency location code (ALC), deposit total and TAS 20X3220. The SP P&A analyst hand carries OTCnet deposit ticket and Form 2221 to the accounting section for journalizing.

(6) The accounting section is responsible for:

1. Preparing Form 8166 (Input Reconciliation Sheet) for debiting 2320 miscellaneous receipt account and crediting the 6400 miscellaneous revenue collection account.

2. Inputting transactions in RRACS.

3. Stamping the journal number on OTCnet deposit ticket, Form 2221 and Form 3244.

(7) The SP P&A analyst is responsible for:

1. Making copies of the checks and journalizing OTCnet deposit ticket and Form 2221.

2. Stamping or handwriting the word copy on the DT.

3. Hand carrying the copies and the original memorandum to the compliance services director.

(8) The P&A analyst files the original Form 2221 and Form 3244(s) with copies of the checks in the 6400 account (Miscellaneous Revenue Collection) case file.

(1) The Philadelphia campus support function receives insolvency payments converted by Paper Check Conversion (PCC), using the Electronic Verification and Image Services (ELVIS). Daily, a campus technician scans the checks and electronically transmits them to the Federal Reserve Bank (FRB) for deposit using an Ogden's ALC.

(2) Each deposit has a unique doc ID with the following JJJ4625DDDDDDY format where:

1. JJJ are the fields used for inputting the Julian date.

2. 4625 represents the insolvency account.

3. DDDDDD are the fields used for inputting the DT numbers.

4. Y is the field used for inputting the list year.

(3) The next business day, a campus technician faxes Form 784 (Recapitulation of Remittances) to Ogden (note the doc ID number), after the technician electronically transmits the insolvency payments.

(4) For processing a DT, an Ogden insolvency technician:

1. Daily, accesses ELVIS and retrieves the source documents (DT) associated with the payments input by Philadelphia.

2. Prints two copies of the DT and all checks related to that deposit.

(5) For processing each DT, an Ogden accounting technician:

1. Journalizes the DT to RRACS using window 210. Debits insolvency unclassified account 7009 and credits insolvency suspense account 4625.

2. Writes or stamps the journal number on the DT and on the supporting documentation.

3. Places the original DT in the bin for the collection information repository (CIR) technician.

(6) For processing a DV, the Ogden accounting technician:

1. Prints two copies of the DV.

2. Retrieves a copy of the dishonored check using CIRA (Central Image Research Archive) feature on ELVIS and queries the unique ID from the DV.

3. Journalizes the DV to RRACS using Windows 220. Debits dishonored checks account 1710 and credits withholding revenue receipts account 2110.

4. Faxes a copy of the DV, detail report and dishonored check to the CIO at the Philadelphia campus.

(7) Daily, the Area Office Remittance Register (AORR) generates Form 3244 (Payment Posting Voucher) information using command code PAYMT. The DT total amounts, AORR and checks should agree. The AORR money amounts must equal the DT totals.

(8) Since the AORR EOD 1640 contains more than one doc ID, each doc ID money amount must be notated.

(9) Philadelphia campus is responsible for:

1. Faxing Form 3210 (Document Transmittal) with all check(s) input using command code PAYMT. The doc ID is listed on both forms for the technician to balance.

2. Debiting Insolvency Suspense account 4625 for the money on the AORR using Windows 498.

3. Crediting the SC suspense for Master File (MF) - Business Master File (BMF) account 4120 and/or the SC suspense for MF - Individual Master File (IMF) account 4220 found on EOD16 run, page 6. The NMF items are transferred to Kansas City.

4. Using the same journal window (498) for reclassification purposes, debit the appropriate tax class and credit the insolvency unclassified 7009 account.

(10) The accounting technician:

1. Uses the 498 Recovery Insolvency window for debiting insolvency suspense account 4625 and crediting the SC suspense for MF - BMF account 4120 and/or the IMF account 4220.

2. Reclassifies as needed, using Insolvency Unclassified account 7009 and the appropriate tax class.

3. Transfers all NMF transactions to the Kansas City campus using Form 2158 (Credit Transfer Voucher).

4. Writes or stamps the journal number on the AORR, after posting the journal entry into RRACS.

5. Sends the original AORR to data control and a copy of the AORR to the insolvency technician.

6. Maintains the AORR in the insolvency case file in the accounting section.

(11) The accounting technician is responsible for maintaining the suspense account daily by:

1. Using the supporting backup for inputting the DT and verifying check information on the excel insolvency suspense spreadsheet.

2. Inputting the Julian date, DT number and DT date.

3. Listing each check separately, limit of seven, under the deposits column on the excel spreadsheet.

4. Inputting the journal information from the DT.

5. Filing the DT by date in the case file folder.

6. Noting closed on the insolvency suspense spreadsheet after all checks post to AORR.

7. Following up with campus support if any insolvency suspense cases remain open after five days.

(12) Each Friday, the RACS DBA generates the insolvency suspense report (RACS 0139) and balances it to the insolvency suspense spreadsheet. Every Monday morning, the RACS DBA emails the insolvency suspense spreadsheet to the campus support team manager.

(13) Monthly, the accounting technician completes a reconciliation sheet for the insolvency suspense account 4625. Only open case files are reflected on the reconciliation sheet.

(14) The accounting technician takes the net totals from the monthly reconciliation sheet plus the net totals from the monthly trial balance insolvency suspense account 4625 to determine if the balance nets to zero.

(15) If the monthly reconciliation report is out of balance, the accounting technician:

1. Checks the insolvency suspense report (RACS report 0139) for any 210 journals that do not have a case file number or a 498 journal not used to close out a transaction.

2. Checks the insolvency suspense spreadsheet transaction against the RACS report to ensure they match.

(16) After balancing the monthly reconciliation sheet, management reviews, approves, initials, and dates the monthly reconciliation sheet.

(17) The accounting technician completes Form 3997, Reconciliation of general ledger account report and forwards the report to SP HQ. The reconciliation sheet and the supporting documentation is maintained in a closed file for the accounting period.

(1) Foreign Bank Account Records (FBAR) payments are considered miscellaneous receipts that are not reflected on the taxpayer's account.

(2) ECC-MTB:

1. Deposits the payments by Paper Check Conversion (PCC).

2. Scans the checks daily and electronically transmits payments to the FRB for deposit using Ogden’s ALC.

3. Prepares a manual refund for taxpayers’ overpayments.

(3) The accounting technician:

1. Posts the overpayment as a miscellaneous refund (window 501) and debits miscellaneous revenue collection account 6400 and credits approved vouchers payable, principal account 4801.

2. Records payment amount in TAS 203220.

3. Writes or stamps the journal number on the refund document.

(1) Offer-in-Compromise (OIC) payments received in Brookhaven and Memphis are deposited by PCC using ELVIS.

(2) Daily, the Brookhaven and Memphis Perfection/OIC teams fax the PCC Deposit Breakdown Sheet and the Remittance Tracking Report (Form 13479), for the current day’s deposit to the Ogden RRACS. The PCC/OIC package, including the batch listings, Form 13479, and the original Form 2515 (Record of Offer-in-Compromise) must be sent by overnight traceable mail to:
Internal Revenue Service
1975 N Rulon White Blvd.
RRACS Team M/S 6261
Ogden, Utah 84404

(3) Daily, the Ogden RRACS accounting technician must access ELVIS and retrieve all electronic DT/DVs for Brookhaven and Memphis OIC payments.

(4) For processing a DT, the Ogden accounting technician:

1. Prints a copy of the DT and downloads the DT report to a file.

2. Balances the PCC/OIC package to the DT.

3. Journalizes the DT to RRACS.

4. Prepares the Credit Transfer Voucher (Form 2158) to transfer the Brookhaven or Memphis credit from account 4620 (unidentified remittances) to Ogden for MF processing.

(5) For processing a Debit Voucher (DV), the Ogden accounting technician:

1. Prints a copy of the DV and downloads the DV report to a file.

2. Retrieves a copy of the dishonored check and using the CIRA (Central Image Research Archive) feature on ELVIS, queries the 21-digit unique transaction ID from the DV.

3. Journalizes the DV to RRACS.

(1) The accounting package consists of several deposit documents for journalizing into RRACS.

(2) All accounting packages received in RRACS must be journalized within two business days.

(3) Accounting packages that include losses or shortages must have proper documentation.

(4) A DT and the IDRS recap information must be cross-referenced with the journal number for audit trail purposes.

(1) For DT errors, the financial institution sends a OTCnet deposit ticket to the campus. Types of deposit discrepancies are:

1. Discrepancies between IRS and the financial institution receiving the deposit

2. Discrepancies a taxpayer identified

3. Discrepancies with cash courier deposits and the financial institution

(2) The DT is offset with a SF 5515 (Debit Voucher/DV). If the check is returned by the financial institution as non-negotiable, the campus receives a SF 5515 to debit the taxpayer account and credit 1710 account (Dishonored Check).

(3) The DT may be applied to the taxpayer's account or, if the amount is less than one year old, it may be journalized to Unidentified Remittance File (URF). If the credit amount is one year or more and/or the amounts are numbered with Doc code 48 or 58, they are journalized to an excess collection file (XSF). Supporting documentation is required.

(4) The accounting technician:

1. Date stamps the DV when it is received in the accounting section.

2. Inputs the SF 5515 into RRACS.

3. Posts the correct amount using window 220.

4. Stamps the journal number on the DV and supporting documentation.

5. Forwards a copy of SF 5515 and supporting documentation to the Dishonored Check Unit.

(5) When the Dishonored Check technician fails to resolve the error after 90 days, SP journalizes the SF 5515 and supporting documentation upon receipt of the document. The accounting technician:

1. Journalizes the transaction using window 308 and debits account 7650 (Loss Deposit Discrepancies).

2. Posts the correct amount for debit 7649/7650 and credit 1710/1720/4120/4220/4420/6570/6800 or account 6900 (Adjustments or Corrections).

3. Stamps the journal number on the DV and supporting documentation.

4. Reclassifies the amount from tax class 1 to the correct tax class.

(6) For additional information, see IRM 3.0.167, Losses and Shortages.

(1) The CFO uses a monthly quality scorecard to establish controls and checks to:

1. Track timely submission of reports.

2. Verify data accuracy.

3. Verify supporting documentation.

(2) The campus reports submitted monthly are rated using the following criteria:

• Green - Submitted timely to all contacts; all supporting documentation is attached.

• Yellow - Submitted timely to all contacts; some supporting documentation is missing.

• Red - Not submitted timely to all contacts; all supporting documentation is missing.

(3) CFO scorecard rates the following monthly reports:

1. End of month balancing for CARS

2. Supplemental CARS submission

3. Form 3997, reconciliation of subsidiary accounts

4. TID reconciliation report

5. Suspense Account - 20F3885 (DMF Offset)

6. Suspense Account - 20F3500 (Suspense) and 20F3502 (Suspense)

7. Suspense Account 20F3820.29 (Ogden only)

8. Informant Reward Account 20X5433 (Ogden only)

(1) Fiscal Service handles the security liquidation program. Fiscal Service pays IRS electronically when the sale of these securities occurs.

(2) The payments are made through a broker (third party contract with Fiscal Service) using FEDWIRE.

(3) A special format was designed to identify these specific payments to the RACS technicians. Contact names are included in the message format to identify the case holder and expedite the processing of the funds.

(4) Payments received for this program are considered deposit fund receipts.

(5) The ALC determines which campus maintains case files. It also provides the location for final payment transmission.

(6) The field office, special procedure, closely monitors these payments and case files. After receiving payment, the technician matches case file information with payments received. The technician makes a notation in Collections Information Repository (CIR), under the screen entitled FEDWIRE payments.

(7) Fiscal Service is responsible for notifying the field office after sending payment via FEDWIRE. The accounting technician checks the CIR and FEDWIRE payments weekly for payment transmissions.

(1) Over the Counter Network (OTCnet) is a Treasury secure web-based application that:

1. Automates the deposit reporting process.

2. Provides the ability to track deposits from the point of entry to final posting.

3. Provides the ability to confirm DTs electronically.

(2) Local management determines who may have access to OTCnet to perform assigned duties. To obtain user access to OTCnet, users must complete training for your assigned role(s), then submit the training certificate(s) of completion and Form 15081, Over the Counter Deposit Reporting Network (OTCnet) User Authorization, to the manager for approval.

1. Training Requirement - Completion of OTCnet user online training for critical tasks is required for each new user before approval to OTCnet is granted. The required training is identified by an icon on the training module for your job task(s). To begin training, access the Treasury website and click on Training. The Fiscal Service OTCnet website is: https://www.fiscal.treasury.gov/otcnet/training.html . After completion of the training, print the training certificate of completion in pdf.

2. Form 15081 Requirement - Download and complete Form 15081, Over the Counter Deposit Reporting Network (OTCnet) User Authorization, and include your name, SEID, your organization level(s), and the roles you will perform. The completed Form 15081 must be approved and digitally signed by your manager. Forward the signed Form 15081 and certificate of training completion to your servicing OTCnet Local Security Administrator (LSA).

3. Accept Rules of Behavior - After OTCnet permission is assigned, three emails are sent to the user. The LSA will provide a login user ID. Separate emails will be issued for the password and OTCnet access permission. After receiving the user ID and password, the user logs on to the Treasury user profile to change the temporary password and provide answers to the secondary authentication questions. At the initial sign on, OTCnet system prompts the user to read and accept the rules of behavior. After accepting the rules of behavior, you can continue with OTCnet system use.

(1) Financial institutions are not responsible for confirming deposits made using OTCnet.

(2) The technician is responsible for manually posting confirmation to RRACS, using the 211 window within two business days if CIR fails to post the confirmation journal. The technician must confirm the DT on the same business day during the last week of the month. The Treasury identification number and the amount must match the DT number and the DT file. If the Treasury identification number was posted incorrectly to RRACS, the DBA must correct it.

(3) The technician is responsible for contacting the financial institution to initiate a deposit trace, if the OTCnet deposit ticket confirmed copy is not received within two weeks of the DT date. The technician makes a second contact no later than five workdays after the initial contact if confirmation is not received.

(1) IRS accesses deposit information through the Collections Information Repository (CIR) to:

1. Verify deposits, FEDWIRE transfers and DT/DV adjustments.

2. Resolve Report 1137, CIR Error Report, open items.

3. Research financial institution discrepancies.

4. Reconcile Statement of Difference.

5. Access Electronic File Transfer deposits.

(2) CIR is available Monday through Friday, from 6:00 a.m. until 8:00 p.m. EST. CIR retains deposit information for one year and retains FEDWIRE information for the current and the prior month.

(3) Daily, the accounting technician is responsible for downloading and printing deposit record data DT/DV through CIR and RRACS.

(4) Daily, CIR uses the deposit record data to generate the following reports:

1. Report 1134, Matched CIR Records

2. Report 1135, CIR Recirculating Records

3. Report 1136, Unmatched RACS CIR Records

4. Report 1137, CIR Error Report

(5) Report 1134 lists matched records reported by the financial institution and campus. The confirmation journal number is on the report. The accounting technician stamps the journal number on the confirmed DT copy. Further research is necessary.

(6) Report 1135 lists DTs and DVs reported by the financial institution to Fiscal Service. The Treasury number with an asterisk next to it is an indication the document posted to RRACS on the report date.

(7) Report 1136 lists DTs and DVs journalized by the campus. The Treasury number with an asterisk next to it is an indication the document posted to RRACS on the report date. The DBA must obtain management's approval before inputting a modification (902 window) to correct incorrect DT/DV journals.

(8) Report 1137, CIR Error Report identifies the following error codes:

1. Error Code A -100% duplicate deposit

2. Error Code B - deposit confirmed date is missing

3. Error Code C - prep date cannot be later than the confirmed date

4. Error Code D - invalid form code

(9) Report 1137 listing DTs must be confirmed manually. They do not appear on Report 1135, CIR recirculating records. Daily, the accounting technician must research and resolve errors on Report 1137.

(10) Weekly, the technician researches discrepancies or unconfirmed deposits not resolved within five business days of the report date. The reports are as follows:

1. Report 1135, CIR Recirculating Records

2. Report 1136, Unmatched RACS CIR Records

3. Report 1137, CIR Error Report

(11) For any unresolved DT/DV, after the initial contact, the technician makes a second contact and notifies the RACS manager. A comprehensive history sheet must be completed for this contact with the following information:

1. Action(s) taken

2. Date of action

3. Name of contact

4. Descriptive information for action taken

(12) For any DT/DV that is unresolved for more than five business days after the second contact, the technician makes a third contact to the RACS manager for possible escalation to the accounting operation manager while continuing to make efforts to resolve the issues.

(13) Weekly, the manager and/or designee must review, initial and date the CIR reports to ensure prompt discrepancy resolution.

(14) Daily, during the final week of monthly processing, the technician researches discrepancies and/or unconfirmed deposits not appearing on the CIR reports.

(1) Revenue collected during a current fiscal year is controlled and reported on a DT/DV by the TAS tax class.

(2) For IRS reporting, the fiscal year runs from October 1 through September 30.

(3) The DT or related support listings show the classification when the deposit is submitted initially to a financial institution. DVs returned from the financial institution for invalid or dishonored remittances are classified initially as tax class 1 (withholding tax) and subsequently reclassified after determining the proper tax classification.

(1) Report 1136 (Unmatched RACS CIR Records) lists DTs and DVs journalized by the campus but not reported by the depository.

(2) The Department of Justice (DOJ) receives civil judgement payments and uses the Intragovernmental Payment and Collection (IPAC) system to transfer these payments to Kansas City (ALC 20090900) and create documentation of the transfer. For additional information, see IRM 3.17.243, Miscellaneous Accounting.

(3) An excel worksheet and other documents provide the debtor's name, SSN, interest computation date, cause of the action, collection office claim number, dollar amount and collection office referral number, included on the IPAC document.

(4) The accounting technician is responsible for:

1. Reconciling the supporting documentation totals with the IPAC.

2. Reviewing the support listing for payment identification.

3. Contacting the DOJ collection officer when payment information is incorrect or disagrees with the IPAC.

4. Inputting the IPAC into RRACS using TAS 20F3844 and requesting an IPAC to transfer the incorrect information back to DOJ.

(1) Wire transfer systems use computer networks to link to financial institutions. Only approved applications using wire transfers may be accepted. When the daily support listing for FEDWIRE contains unexpected payments, the technician contacts the analyst responsible for handling wire transfers for payment reversal.

(2) Source documents and payment records supporting the wire transfer/FEDWIRE include:

1. The support listing containing messages providing transaction details.

2. SF 215-C (DT) containing total wire transfer transaction(s) for the day. The DT must equal the daily total on the bottom of the support listing and the DT number must be printed on the support listing. After receiving the DT, the technician confirms receipt by providing the date in box 2 for reporting purposes.

3. The SF 5515 (Debit Voucher) for reversing or correcting wire transfer/FEDWIRE transactions. DVs may be issued for dishonored checks for insufficient funds to support previously agreed-to automatic EFT transactions or to correct erroneous deposits.

(1) A Direct Debit Installment Agreement (DDIA) is a method of collecting payments. A taxpayer arranges with collection personnel to repay tax liabilities in installments. The taxpayer signs an agreement authorizing IRS to withdraw monthly installment payments from his/her bank account electronically.

(2) The financial institution prepares a manual OTCnet deposit ticket and records it in the Collection Information Repository (CIR) on the payment due date.

(3) The financial institution creates and transmits to IRS a tape of all transactions which fail to process properly. These items are supported by debit vouchers which are passed through the Pittsburgh branch of the Cleveland Federal Reserve Bank.

(4) The campus is responsible for:

1. Monitoring the progress of all transactions including EFT 12 (debit) and EFT 18 (credit) identify transactions associated with DDIA. DTs must correspond with each EFT 12 summary. Likewise, a DV for each EFT 18 summary is required. All EFT 12 and EFT 18 transactions must be included in EFT 16 and EOD 16 reports on the appropriate dates. The journal contains the EFT 12, the EFT 18 and the DT/DV.

2. Maintaining a log sheet to ensure all EFT 12 and EFT 18 processing is completed. Log formats may be established by individual campuses. Missing entries and mis-matched dollar amounts help identify problems quickly.

3. Reconciling and balancing the DT with the EFT 12 summary daily.

4. Journalizing entries through the Deposit Control menu.

5. Reconciling and balancing the debit vouchers with the date in box 2, EFT 18 summary daily and journalizing the entries.

6. Preparing Form 2424 (Account Adjustment Voucher) and journalizing transactions by debiting the proper SCCF account and crediting account 1720 (Dishonored Checks, Adjustments) for debit vouchers not received when the EOD 16 is ready for journalizing and reclassifying the tax class when the EOC identifies the payment as other than tax class 1.

7. Reconciling daily and balancing EFT 12 and EFT 18 with EFT 16 and EOD 16 and contacting the financial institution or the NHQ transfer analyst to initiate a voucher trace when a DV is not received within 10 business days of receiving the deposit. Debit vouchers are processed through the Pittsburgh FRB if a DV is not received within 10 workdays of the making of the deposit.

8. Initiating research with IT to locate missing runs and/or reports (failure to ensure processing of all runs or receipt of all DT/DVs results in an improper posting to the MF, or in erroneous entries in RRACS). The financial institution statements should be retained for three years from the date of the statement.

9. Coordinating with Collection and IT to ensure payments and tapes are generated and sent to the financial institution.

(1) The SITLP coordinator in each Taxpayer Services (TS) campus has overall responsibility for the coordination between the state and the campus. Procedures are sent to each SITLP coordinator and NHQ Collection. A list of the SITLP coordinators is available on the Servicewide Electronic Research Program (SERP) website at: http://serp.enterprise.irs.gov/databases/who-where.dr/sitlp-coordinators.html.

(2) States join SITLP and become operational after a memorandum of understanding (MOU) is signed and successful test files are processed. The participating states are:

(1) The FEDTAX system provided an electronic payment method for federal agencies of the United States to transmit Federal Tax Deposits (FTD) and to file required employment tax forms. At the end of calendar year 2009, federal agency users were transitioned to using EFTPS for Federal Agencies at https://www.eftps.gov/eftps which is operated by Bank of America.

(2) Federal agency tax payments will be processed through the Collections Information Repository (CIR).

(3) EFTPS for Federal Agencies records payments and DV/DTs at the Ogden campus and require no separate accounting.

(1) The EFTPS provides a daily automated journal file for posting transactions to RRACS. The accounting technician contacts the Submission Processing RACS Headquarters unit and the CFO RACS (OS:CFO:FM:A:S) office to receive further instructions for journals that did not post to RRACS.

(2) If the EFTPS batch journal does not post to RRACS, the accounting technician must prepare a manual journal.

(3) EFTPS creates four activities requiring RRACS input to the general ledger:

1. DT journal

2. DV journal

3. Deposit reclassification journal

4. Tape Edit Processor (TEP) journal

(4) The following programs transmit through EFTPS:

1. Wire transfer/FEDWIRE

2. State Income Tax Levy Program (SITLP)

(1) The deposit fund is a fund account and not an appropriation account.

(2) For erroneous refunds from the deposit funds, the technician is responsible for:

1. Repaying the deposit fund from the refund appropriation account 20X0903.

2. Establishing the receivable for the erroneous refund.

(3) Repayment is required because deposit fund monies are in trust for the U.S. government.

(1) Offer-in-Compromise (OIC) remittances with Form 656 (Officer-In-Compromise Application Fee) are deposited in a financial institution. A copy of Form 656 is sent to the Cincinnati Service Center (CSC). Remittances received with Form 656 are not applied to the taxpayer's liability.

(2) The technician furnishes the proper documents for input to RRACS. The documents include research, follow-up, IDRS records and the annual report of amounts recouped from collateral agreements.

(3) RACS receives Form 4710-CG (Automated Offer-in-Compromise Record), Form 2515 (Record of Offer-in-Compromise), Form 3753 (Manual Refund Posting Voucher), or Form 2424 (Account Adjustment Voucher) for processing and input into RRACS.

(4) Accounting prepares the appropriate documents for applying OIC deposits to NMF accounts and notes the action on the related NMF accounts.

(5) At the accounting period month end, the technician forwards a copy of the OIC inventory detail report to the CSC OIC unit for reconciling the deposit record with the general ledger account. The CSC OIC and accounting units coordinate to resolve differences.

(1) The Collection field offices document the property seized in connection with enforced collection of taxes and report it to the campus for accounting and control.

(2) Accounting receives Form 2433 (Notice of Seizure), Part 7A, from Collection for each seizure or supplemental seizure and processes them as follows:

1. Numbers the Form 2433 consecutively by each field office and shows the taxpayer’s name and address, description of the property, location where stored and inventory value of the property described.

2. Places an alpha (A, B, C, etc.) after the original number on a supplemental Form 2433.

3. Uses the Form 2433 journal number to input the transaction into RRACS. The supplemental Form 2433 is associated with the open case file.

4. Researches the open case files to validate proper application when an action is taken on the seizure. When a seizure case file is completely resolved, accounting places it in an alpha closed file.

(3) When a property value cannot be immediately determined for audit trail purposes, the technician journalizes these items to RRACS with 0 value as follows:

1. Inputs Form 2433 to RRACS to establish an audit trail.

2. Files Form 2433, Part 7, in the open case file. The seized property subsidiary account is maintained in RRACS in seizure number order.

(4) Collection forwards the Form 2433, Part 7B, appropriately marked, when:

1. Cash is applied to the Taxpayer Delinquent Account (TDA) by the revenue officer.

2. The taxpayer or a third party redeems the property.

3. The property is released to the taxpayer or a third party.

4. The property is sold or acquired by the U.S. government.

Note: When a sale is a deferred payment, there may be multiple Forms 2433 Part 7B submitted, as well as multiples of Form 1963 (Collection Register). For additional information, see IRM 3.17.63.5.24.1.1(5), Proceeds of Sale of Seized Property (Ogden Only).

(5) The monthly field office inventory report includes seized property.

(6) When seized property is disposed of by redemption, release, sale or acquisition, Form 2433 (Notice of Seizure), Part 7B, is used as the closure document to remove the property from the seized property inventory when the box is checked indicating that this action closes the seizure.

1. For any Form 2433 (Notice of Seizure) that is not processable due to missing information or illegibility, the technician returns it to the originating technical services field office with a memorandum requesting corrections.

2. If Form 2433, Part 7B, is received and Part 7A has not been received, the accounting section must send a memorandum to the originating technical services field office requesting Part 7A. If there is no response within 60 days, the technician follows up with the originating technical services field office.

3. Form 2433, Parts 7A and 7B, must be journalized in the accounting month with the date received.

(1) IRC 7654 (Coordination of United States and certain possession individual income taxes) provides that net individual collections from Guam or Northern Mariana Islands (NMI) are credited to the Treasury of Guam or NMI.

(2) Taxpayers must file Form 5074 (Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands) to report adjusted gross income of $50,000 or more with gross income of $5,000 or more derived from Guam or NMI sources.

(3) Form 5074 is forwarded to the Austin campus for centralized processing. After processing, the compliance section completes Form 5074, indicating the net amount of tax due Guam or NMI.

(4) Compliance forwards Form 5074 to the accounting section who maintains a file and a list of any completed forms.

(5) Monthly, accounting is responsible for:

1. Updating the Form 5074 list with the name, SSN and amount of tax due Guam or NMI from line 49 of Form 5074.

2. Totaling the amount from the entire list.

3. Verifying the list total with a separate summary from the 5074 forms on file.

(6) Quarterly, the accounting unit in Austin is responsible for:

1. Preparing the final lists.

2. Verifying that all 5074 forms are included on the final lists.

3. Transmitting the final lists and copies of Form 5074 (Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands), in duplicate, to the HQ Accounting section in the CFO organization. The list must be received no later than the 15th day following the last day of each quarter. All 5074 forms received after the preparation of the final list are carried forward to the next quarter's list.

(1) The Debtor Master File (DMF) is now part of IMF.

(2) IRC 6402, Authority to make credits or refunds, subsections (c), (d) and (e), require that a taxpayer's overpayment is applied to:

1. Delinquent child support

2. Non-tax debts owed to federal agencies

3. Delinquent state income tax obligations

(3) Offsets occur after the IRS certifies a refund for payment by Fiscal Service before the refund is issued to the taxpayer.

(4) For additional information on the Treasury Offset Program (TOP), see IRM 21.4.6, Refund Offset.

(1) The Statement of Difference (SOD) automated reports (0652 Deposits and 0653 Disbursements) are available mid-month after the CFO HQ analyst uploads the data to RRACS. The reports are used as a summary for any differences that exist.

(2) Once processed, an email is generated and sent to the service centers and CFO contact points:

• 0652, SPC Statement of Difference, Deposits

• 0653, SPC Statement of Difference, Disbursements

(3) The RACS 0652 and 0653 reports show all deposits (revenue) and disbursements (refunds) discrepancies (if any exist) from each SPC by agency location code. It is used to identify and reconcile differences between IRS deposits and disbursements reported by the SPC and the Fiscal Service.

(4) The CARS reports are available after the EOM processes have been completed. When this information is available, CARS and RACS reports can be used to review and research items in the 0652 and 0653, which will show a summary by month presented with any discrepancies. Under the Deposit-in-Transit System, the detail audit responsibility is performed by the depositing agency rather than the Fiscal Service. This is consistent from month to month following the report month. Prior to month-end processing, accounting balances the Collection Voucher Support Listing with the RACS 017 report for deposits and the TDO Payment, IPACS Support Listing with the RACS 031 report for disbursements.

(5) Within three workdays after the 119 journal posts, the CARS/RACS SOD Summary Report and the Deposit and Disbursement Reconciliation Reports are due to the CFO HQ analyst. All reports that are used to research the CARS/RACS 0652 and 0653 report and the Deposit/Disbursement Reconciliation reports must also be sent, specifically the RACS 017, RACS 031, CARS Collection Support Listing, TDO Payments and the IPAC Support Listing. The technician sends an email confirmation to the CFO HQ analyst with the signed 0652 and 0653, the signed reconciliation report and the backup reports and documentation. The service center files a copy of the email and each campus reconciliation report. The email confirmation document confirms the time and date the reconciliation reports were sent and received by the CFO HQ analyst. Each campus must report all deposit and disbursement discrepancies on the Deposit/Disbursement Reconciliation report provided to the CFO HQ analyst. These reports provide the detail records that make up the difference reported on the RACS 0652 and 0653 Report with an explanation of the action taken to resolve each issue. The report must be emailed with any required backup documentation to a CFO HQ analyst at, &CFO:FM:CFM CA Custodial Systems and Analysis, to the CFO mailbox at cfo.rfm.iracs@irs.gov and to the SP HQ analyst for your campus at &CFO:FM:RAO Campus Accounting Dept 1 All or &CFO:FM:RFA:C2 ampus Accounting Dept 2 All. All of the reports and documentation must be available when requested from CFO HQ analyst.

(6) Use the following sources for the information required on the reconciliation report:

1. Month – Audit Month on 0652 - SOD, deposits report and 0653 - SOD, disbursements report

2. RACS 017 (DT/DV) – Net Total DT/DV Amount for the Month

3. CARS Collection Voucher Support Listing – Subtotal Amount for the Month

4. Deposit Discrepancy – Difference between RACS 017 and CARS Collection Voucher. The detail of this discrepancy must be presented on the Deposit Reconciliation report

5. RACS 031 (Confirmed Disbursement Report)

6. IPAC Support Listing – Grand Total Amount

7. TDO Payments – Total

8. Disbursement Discrepancy – Difference between RACS 031, IPAC Support Listing and TDO Payments. The detail of the discrepancy must be presented on the Disbursement Reconciliation report

(7) The technician completes the information required on the Deposit/Disbursement Reconciliation report using the following information:

1. Audit Mo/Yr - From the DT/DV or from the 0652 and 0653 report

2. DT/DV # - Voucher number from the DT/DV

3. Date Presented (Box 2 date) - OTCnet voucher date

4. Confirmed Date on Ticket/CIR - Confirmed date on OTCnet (or CIR) DT. Created date on OTCnet (or CIR) debit voucher. Created date on an adjustment DT/DV

5. Date Received in RACS Unit - Received stamp date on DT/DV

6. Treasury Amount - Collection Voucher Support Listing

7. IRS Amount - RACS 017 (DT/DV) report

8. Action Taken - An explanation of the difference and the corrective action taken

9. Journal entry numbers for all associated journals

(1) Enterprise Computing Center (ECC) prepares and certifies the voucher and schedule for payment via the Secure Payment System (SPS) for each campus.

(2) The ECC generates Business Master file (BMF) and IMF refunds for overpaid balances.

(3) ECC prepares the voucher and:

1. Certifies the schedule for payment for each campus.

(4) After the Regional Finance Center (RFC) processes the refunds, ECC prints the certified copy of the refund schedule from SPS and sends it to each campus.

(5) RACS entries are made from the SPS prints. Net Tax Refund Report (NTRR) items and amount are input directly from tape.

(6) One copy is used for the journal.

(7) The second copy is forwarded weekly to ECC at:
Enterprise Computing Center/IRS
250 Murall Dr., Mail Stop 1230, Attn: PVS Lead
Kearneysville, WV 25430.

(8) Manual refunds are prepared for items when there is a need to expedite a refund. Procedures for processing manual refunds are in:

1. IRM 21.4.4, Manual Refunds.

2. IRM 3.17.79, Accounting Refund Transactions.

(9) The documents used for refund disbursements are:

1. Master file (MF) SF 1166 (Voucher and Schedule of Payments) or SPS with Form 813 (Document Register), Part 2.

2. Non-Master File (NMF) SF 1166 with related documents: Form 2021, if refund is from a NMF account or Form 1331 (Notice of Adjustment) if the refund is from an abatement.

3. Form 3818 with Form 3245 (Posting Voucher-Refund Cancellation or Repayment).

4. SF 1081 (Voucher and Schedule of Withdrawals & Credits).

(1) The documents received for refund reversals are:

1. SF 1098, Schedule of Cancelled or Undelivered Checks

2. SF 1184, Accomplished Refund Cancellation Schedule

3. SF 1185, Schedule of Unavailable Check Cancellation Credits

4. SF 1081, Voucher and Schedule of Withdrawals and Credits

(2) The SF 1081 is received from the resources management division for relief of losses. A reclassification is necessary to increase receipts (Account 21XX) and decrease or credit refund appropriations (Account 2410, Refund Repay Principal).

(1) Payments and collections transferred to and from an ALC are generated by the IPAC system.

(2) IPAC/R (receipts) are:

1. IRS campus receives payments from another agency.

2. IRS campus sends collections to another agency.

(3) IPAC/D (disbursements) are:

1. IRS campus receives collections from another agency.

2. IRS campus sends payments to another agency.

(4) The receiver Treasury Account Symbol (TAS) on all IPACs must be verified before entering into RRACS. The rule is:

1. If an agency sends a payment to IRS, the TAS/Business Event Type Code (BETC) should be 20F3885.11/COLLBCA in the receiver section.

2. If an agency sends a collection to IRS, the TAS/BETC should be 20X0903/DISGF in the receiver section.

(5) If IRS receives an IPAC with an incorrect TAS in the current accounting period, return the IPAC to the sender in the current accounting period.

(6) If IRS receives an IPAC with an incorrect TAS from a previous accounting period, make a change on the Treasury supplemental to move the funds to the correct TAS in the current accounting period.

(1) Form 3813 (Accomplished Refund Cancellation Schedule) is received with posting documents, Form 3245 (Posting Voucher-Refund Cancellation or Repayment), Form 813 (Document Register), Part 1 and the document is sent to batching for processing. After assuring Form 813 balances, entries are made. The confirmed date must be entered on Form 3813.

(1) Disaster Tax Relief payments (Window 706, 707 or 708) use the following IRS and SGL accounts:

1. IRS Accounts:

IRS Accounts - Disaster Tax Relief	IRS Account Name
0059	Disaster Rel Tax Relief, Warrant
0159	Disaster Related Tax Relief
0259	Disaster Rel Tax Relief, Surp Warr
0459	Disaster Tax Relief, Sequestration
5665	HQ Expense, Disaster Tax Relief

2. SGL Accounts:

SGL Accounts - Disaster Tax Relief	SGL Account Name
4610000700	Allot-Real Resources PR
4610000800	Allot-Real Resources VI
4902000700	Del Orders Oblig Paid PR
4902000800	Del Orders Oblig Paid VI

(1) The success of the refund match program depends on the data match made between the Treasury Department Order (TDO) and the campus entry of each SF 1166 schedule number, month/year of the prepared date and money amount. All schedule numbers must be entered exactly as they appear on the SPS schedule.

(2) The TDO payments are downloaded weekly and at the first of every month from CARS into a text file by the CFO HQ Accounting analyst. The text file data is uploaded into the RRACS database. The refund match program reads the TDO payment file and matches it against the refund records on RRACS.

(3) An automated batch journal is generated confirming when the refund match is complete.

(4) When a match occurs, the database refund records are updated with the Treasury confirmation date and posts a confirmation journal automatically. After the confirmation journal posts, the refund records are applied to the following general ledger accounts and updated:

1. 5100 (Disbursements, Principal)

2. 5200 (Disbursements, Interest)

3. 5301 (Disbursements, Miscellaneous User Fee)

4. 5305 (Disbursements, OIC User Fee)

5. 5400 (Disbursements, Miscellaneous Revenue)

6. 5401 (Disbursements, PFIC (Ogden Only)

7. 48XX

(5) If the Treasury record is a photocopy fee refund, a reclassification is posted, and the following accounts are updated:

1. Account 2340 - Photocopy Fees

2. Account 2410 - Repayment Principal

(6) The following reports are created from the refund match program:

1. Matched disbursement records - 124A

2. Recirculating Treasury records - 124B

3. Unmatched RACS disbursement records - 124C

4. Refund match error records - 124D

(7) The refund match error report list refund and data records that need to be corrected and confirmed manually. Refund and data records that do not match a refund record and are not on the refund match error report are placed on a recirculating file.

(1) The SOD automated reports are typically available around mid-month after a CFO HQ analyst uploads the data into RRACS. The report is used as a summary for any disbursement differences that exist.

(2) Once notified, generate the automated 0653, SPC Statement of Difference Disbursements summary report.

(3) The CARS/RACS SOD is a comparison between CARS and RACS disbursements. The CARS/RACS SOD 0653 indicates disbursements discrepancies from each SPC by agency location code.

(4) Within three workdays after the 119 journal posts, the CARS/RACS SOD 0653 Report, the Deposit and Disbursement Reconciliation Reports and the supporting documentation/reports are due to CFO HQ analyst, if unreconciled. All reports that are used must also be sent, specifically the RACS 031 (Confirmed Disbursements Report), CARS Collection Support Listing, the CARS TDO Payments and the IPAC Support Listing. The technician emails the report and any required back up documentation to the CFO HQ mailbox at &CFO:FM:CFM CA Custodial Systems and Analysis and the CFO mailbox at *CFO RFM IRACS and to the CFO HQ analyst, &CFO:FM:RAO Campus Accounting Dept 1 All or &CFO:FM:RFA:C2:Campus Accounting Dept 2 All. The SOD worksheets must be available when requested from CFO HQ .

(5) Use the following sources for the information required on the CARS/RACS SOD Reconciliation Report:

1. Month – Audit Month on the 0653 Report

2. RACS 031 (Confirmed Disbursement Report) – Total Payments

3. Disbursement Discrepancy – Difference between RACS 031, IPAC Support Listing and TDO Payments. The detail of the discrepancy must be presented on the Disbursement Reconciliation report.

(6) The technician completes the information required on the Disbursement Reconciliation Report using the following information:

1. Date Received in RACS Unit - Received stamp date on DT/DV

2. Treasury Amount - IPACS Support Listing and TDO Payments

3. IRS Amount - RACS 031 (Confirmed Disbursement Report)

(7) The Disbursement Reconciliation Report requires the following signatures:

1. Preparer

2. Reviewer

3. Certifying officer (accounting department manager)

(8) The automated 653 summary report requires the following signatures:

• Initial reviewer signature

• Second reviewer signature

• Final reviewer signature

(1) Ledger classification is a unique identification contained in RRACS indicating how money or items post to the IRS general ledger accounts, tax class, appropriation symbols, recap, and Net Tax Refund Report (NTRR) line numbers, deposit source codes and types of input documents.

(2) If a transaction fails any validation test, a message is displayed on the transaction screen in an information box. The message may indicate the transaction failed or the appropriate corrective information to take. Data that passes all validation tests updates RRACS.

(3) Each transaction received by the windows or batch is assigned automatically a journal number that is displayed on the window. The terminal operator uses the journal number to cross reference the input documents with the transaction.

(1) Document preparation procedures must be performed prior to input on the RRACS terminals. For certain windows, a volume of source documents is used for a single input. On other windows, two or more source documents must balance against each other. Several windows are input directly from the source documents.

(2) Form 8166 (Input Reconciliation Sheet) was developed for:

1. Consolidating volume source documents for a single input.

2. Reconciling source documents when a combination of documents is used as input.

(3) Follow these procedures for using Form 8166:

1. Assign a number to the Form 8166.

2. Maintain logbooks for the numbers.

3. Use the reconciliation sheet number as the doc ID when a window specifies Form 8166.

4. Use Form 8167 (Supplemental Input Reconciliation Sheet) as a continuation sheet to Form 8166 when more space is necessary. Use the same date and number on the Form 8167.

(4) When the database posting is complete, the RRACS input terminals display the journal numbers for each transaction. These journal numbers are used to cross-reference documents.

(5) If a reconciliation sheet is used, the journal number(s) are recorded on the reconciliation sheet. The reconciliation sheet number may also be used to cross-reference to the source documents to expedite processing, if the Form 8166 is stamped with the journal number after input to RRACS.

(6) There is a maximum of 75 source journals per posting number. This includes the reclassification and application posting necessary for a complete journal.

(1) Each accounting transaction is recorded in the database to the proper general ledger account. A double-entry accounting system is used to record both the debit and credit sides of the transactions. A journal number is assigned to each transaction. This journal number is used by the terminal operator to cross-reference the input documents with the transaction.

(2) The journal control number is 13 digits signifying a unique transaction. The first three digits identify the RRACS main menu and sub-menu selections, the next six digits are the current date and the last four signify the sequence for that window series.

(3) The RRACS database is comprised of a variety of records that summarize the total debit and credit amounts by account numbers. Items for both debits and credits are summarized by the disbursement and assessment accounts only.

(4) Each update to the database is by journal entry. Journal entries and online reports are assigned a journal number. In case of an error in a journal entry or online report, the capabilities exist to reverse the entire entry by a reversal journal. Information available includes:

1. Activity detail - Contains information regarding prepared date, confirmed date and assessed date of various source journals

2. Source journal - Contains transaction number and batch date for a document that is posted to the database

3. Journal entry - Contains amount and item count information

(5) Components of the RRACS database:

1. ALC - Identifies campus

2. State and U.S. territories - Contains a list of state and U.S. territories for the Fiscal Service and the Commissioner's Annual Report

3. Default date regular - Monday assessment date

4. Responsible Official - List of campus directors for losses and shortages

5. Account Period - List of account periods that is updated annually

6. Financial institutions

7. Research detail - Additional information stored when incoming CIR data do not match with RRACS deposit record (for research purposes)

8. D-Transaction failure - Contains reason why a batch run failed

9. Ledger classification - Contains descriptive information about documents and money

10. Line class - A list of refund and recap line numbers

11. Tax class - A list of tax classes

12. Source journal type - Describes the type of document posted on the RRACS database

13. IRS Accounts - List of IRS and Treasury account numbers

14. Ledger Entry - Indicates whether a journal entry is a debit or credit

15. Appropriation symbol - A list of Treasury appropriation symbols on the RACS 020, 020A and 020B, Statement of Transaction reports

16. Originating source - Information regarding the origin of deposit

(1) The accounting application window records the transfer of debits/credits between various general ledger accounts and between campuses.

(1) RRACS must never contain any taxpayer information. Do not use taxpayer ID numbers or any other identifying information for doc ID case numbers.

(2) For all inventory accounts, never use a DBA reversal window to reverse an action or a modification window to correct an open case. First close the case, then reopen the case.

(3) Maintain a history sheet to document actions for all inventory accounts that are open over 30 days.

(1) Campuses are responsible for opening a KISAM ticket whenever they need extended hours on RRACS. The ticket should be assigned to ECC-MTB Scheduling. Let them know the RRACS applications and DB2 database is required to be available on a certain day and during what hours, (for example: Tuesday, April 15, 20XX, from 8:00 a.m. through April 16, 20XX, 2:30 a.m. EST (18.5 total hours)). If the request is for extended hours going beyond 12:00 midnight, contact the RRACS IT group so they can delay overnight batch processing. Email the NHQ RRACS group and the RRACS IT group when an KISAM ticket is opened (include all details, such as date, extended hours, ticket number).

(1) RRACS utilizes separate windows to input transactions:

1. This is list of batch journal window numbers:

WINDOW NUMBER	BATCH JOURNAL TYPE
100	GUF
101	SCCF Adjustment Reclass
102	GMF
103	IMF NTRR
104	BMF NTRR
105	DMF NTRR
107	IMF Recap - Semi-Annual
108	BMF Recap
110	EFTPS Deposit
111	EFTPS Debit Voucher
112	EFTPS Reclass
113	EFTPS TEP
114	FPLP Reclass DT/DV
115	GOALS Confirmed Refund
117	PNC Confirmed Deposit
119	GOALS Reconciled Deposit
120	Private Debt Collection (PDC)
126	Low Income IA
133	Regular Assessment
134	Prompt Assessment
135	Quick Assessment
136	Jeopardy Assessment
137	IMF Abatement
138	BMF Abatement
140	IDRS End of Day (EOD)
141	ANMF SC RECAP - Other
142	ANMF SC RECAP - Assessment
155	External Leads Payments
156	External Leads Write Off
162	CADE 2 Recap
171	ID Theft - Daily
172	Return Preparer Misconduct - Daily
173	Return Preparer Misconduct Write Off - Monthly
174	Identity Theft Erroneous Refund Write Off
199	Year-End Processing

2. This is a list of manual input window numbers:

WINDOW NUMBER	MANUAL INPUT TYPE
210	Deposit
211	Confirm Deposit
220	Debit Voucher
221	Debit Voucher Adjustment
236	JV Increase 20F3880
239	JV Decrease 20F3880
302	Acquisition
303	Disposition/Loss
304	Disposition/Profit
305	Disposition/Non-Sale
306	Loss Embezzlement & Theft
307	Loss Unexplained Loss
308	Loss Deposit Discrepancy
309	Recover Embezzle & Theft
310	Recover unexplained Loss
311	Recover Deposit Discrepancy
312	Apply to OIC
313	Apply to Seizure
314	Apply to Miscellaneous
315	Apply from OIC
316	Apply from Seizure
317	Apply from Miscellaneous
320	Seized Property Open
321	Seized Property Close
322	Seized Property Open & Close
323	Collateral Open
324	Collateral Close
325	Collateral Open and Close
330	Open Non-Equity Collateral
335	Close Non-Equity Collateral
340	Open Non-Equity Seizure
345	Closed Non-Equity Seizure
400	Accounting Application
401	Cover Over Liability
402	Miscellaneous Application
404	URF/Miscellaneous
405	PFIC Application
406	URF/Deposit Fund
407	URF/Miscellaneous Fee
408	URF/Refund Repay
409	URF/Loss
411	DCF/SCCF
412	DCF/Miscellaneous Fee
413	DCF/Deposit Fund
414	DCF/Loss
415	DCF/Anti-Drug
417	EFTPS GMF/TEP - BMF
418	EFTPS GMF/TEP - IMF
421	ECC GMF/TEP - BMF
422	ECC GMF/TEP - IMF
424	ECC Deletes - BMF
425	ECC Deletes - IMF
427	ECC Unpostable - BMF
428	ECC Unpostable - IMF
435	Credit Transfer-Out Revenue Receipt CR Doc
436	Credit Transfer-Out Revenue Receipt DR Doc
437	Credit Transfer-Out Deposit Fund CR Doc
438	Credit Transfer-Out Deposit Fund DR Doc
441	Credit Transfer-In Revenue Receipt CR Doc
442	Credit Transfer-In Revenue Receipt DR Doc
443	Credit Transfer-In Deposit Fund CR Doc
444	Credit Transfer-In Deposit Fund DR Doc
446	Confirm Credit Trans-Out Rev Receipt CR Doc
447	Confirm Credit Trans-Out Rev Receipt DR Doc
448	Confirm Credit Trans-Out Deposit Fund CR Doc
449	Confirm Credit Trans-Out Deposit Fund DR Doc
458	Account Transfer-Out - Debit
459	Account Transfer-Out - Credit
460	Account Transfer-In - Debit
461	Account Transfer-In - Credit
465	Confirm Account Transfer-Out - Debit
466	Confirm Account Transfer-Out - Credit
469	IPACR Applications
470	TRACS Payment-Over Cancellation (CR 4970)
471	CADE 2
480	Erroneous Refund - Court Case
481	Erroneous Refund - Non-Court Case
485	Non-Payment of Erroneous Refund
490	Clear Erroneous Refund
495	Informant Rewards
496	Informant Rewards, Offset
498	Insolvency Recovery
499	Revenue clearance TRF
501	Miscellaneous Refund
502	PFIC Refund
503	Excess Refund
504	Unidentified Refund
505	Photocopy Refund
506	CADE to ECC Refund
507	NMF Refund
508	Deposit Fund Refund
509	Anti-Drug Refund
510	Miscellaneous Revenue Refund
512	ECC Refund - BMF
513	ECC Refund - IMF/CADE
514	Oil Spill Refund
515	Informant Reward, Refund
517	User Fee, Refund
518	Confirm ECC Refund - CADE
519	Informant Reward, Confirmation
520	Confirm Miscellaneous Refund
521	Confirm ECC Refund - BMF
522	Confirm ECC Refund - IMF
523	Confirm Excess Refund
524	Confirm Unidentified Refund
525	Confirm Photocopy Refund
526	Confirm NMF Refund
527	Confirm Deposit Fund Refund
528	Confirm Anti-Drug Refund
529	Confirm miscellaneous Revenue Refund
530	Confirm Oil Spill Refund
531	Confirm Passive Foreign Investment Company
532	Manual Cancellation
533	Deposit Fund Cancellation
534	ECC Cancellation - BMF
535	ECC Cancellation - IMF
536	Photocopy Cancellation
537	Anti-Drug Cancellation
538	Informant Cancellation
539	Miscellaneous Revenue Cancellation
540	Oil Spill Cancellation
541	IPAC Receipt
542	TRACS IPACD
543	User Fee Cancellation
544	Arbitrage Cancellation
546	CADE Cancellations
547	IPACD Miscellaneous Disbursement
548	Cover Over Cancellations
549	IPACD Deposit Fund Disbursement
553	IPACD Miscellaneous Revenue Disbursements
555	IPACD Photocopy Disbursement
557	IPACD Anti-Drug disbursement
559	IPACD DMF Offset Disbursement
560	IPACD Oil Spill Disbursement
570	Confirmation Carry Over Refund
580	IPACR FPLP
585	IPACD FPLP
590	Confirmation Arbitrage Refund
591	Confirmation User Fee
593	Low Income IA Reclass
610	Assessment Regular Current With (TC 1)
611	Assessment Regular Current Ind Inc (TC 2)
612	Assessment Regular Current Corp (TC 3)
613	Assessment Regular Current Excise (TC 4)
614	Assessment Reg Current Estate & Gift (TC 5)
615	Assessment Regular Current CTA (TC 7)
616	Assessment Regular Current FUTA (TC 8)
620	Assessment Regular Deficiency With (TC 1)
621	Assessment Regular Deficiency Ind Inc (TC 2)
622	Assessment Regular Deficiency Corp (TC 3)
623	Assessment Regular Deficiency Excise (TC 4)
624	Assessment Reg Deficiency Estate & Gift (TC 5)
625	Assessment Regular Deficiency CTA (TC 7)
626	Assessment Regular Deficiency FUTA (TC 8)
630	Assessment Quick Current Withholding (TC 1)
631	Assessment Quick Current Ind Inc (TC 2)
632	Assessment Quick Current Corp (TC 3)
633	Assessment Quick Current Excise (TC 4)
634	Assessment Quick Current Estate & Gift (TC 5)
635	Assessment Quick Current CTA (TC 7)
636	Assessment Quick Current FUTA (TC 8)
640	Assessment Quick Deficiency With (TC 1)
641	Assessment Quick Deficiency Ind Inc (TC 2)
642	Assessment quick Deficiency Corp (TC 3)
643	Assessment Quick Deficiency Excise (TC 4)
644	Assessment Quick Deficiency Estate & Gift (TC 5)
645	Assessment Quick Deficiency CTA (TC 7)
646	Assessment Quick Deficiency FUTA (TC 8)
650	Assessment Prompt Current With (TC 1)
651	Assessment Prompt Current Ind Inc (TC 2)
652	Assessment Prompt Current Corp (TC 3)
653	Assessment Prompt Current Excise (TC 4)
654	Assessment Prompt Current Estate & Gift (TC 5)
655	Assessment Prompt Current CTA (TC 7)
656	Assessment Prompt Current FUTA (TC 8)
660	Assessment Prompt Deficiency With (TC 1)
661	Assessment Prompt Deficiency Ind Inc (TC 2)
662	Assessment Prompt Deficiency Corp (TC 3)
663	Assessment Prompt Deficiency Excise (TC 4)
664	Assessment Prompt Def Estate & Gift (TC 5)
665	Assessment Prompt Deficiency CTA (TC 7)
666	Assessment Prompt Deficiency FUTA (TC 8)
670	Assessment Jeopardy Current With (TC 1)
671	Assessment Jeopardy Current Ind Inc (TC 2)
672	Assessment Jeopardy Current Corp (TC 3)
673	Assessment Jeopardy Current Excise (TC 4)
674	Assessment Jeopardy Current Estate & Gift (TC 5)
675	Assessment Jeopardy Current CTA (TC 7)
676	Assessment Jeopardy Current FUTA (TC 8)
680	Assessment Jeopardy Deficiency With (TC 1)
681	Assessment Jeopardy Deficiency Ind Inc (TC 2)
682	Assessment Jeopardy Deficiency Corp (TC 3)
683	Assessment Jeopardy Deficiency Excise (TC 4)
684	Assessment Jeopardy Def Estate & Gift (TC 5)
685	Assessment Jeopardy Deficiency CTA (TC 7)
686	Assessment Jeopardy Deficiency FUTA (TC 8)
690	Non-Tax Assessment
691	Abatement
692	Erroneous Abatement
695	Non-Tax Abatement
702	Premium Tax Credit
703	Sequestration
706	Disaster Relief Warrant
707	Disaster Relief Surp Warr
708	Disaster Relief Trans
710	FTD Day Batch
711	FTD Subsequent
712	FTD CRL
713	FTD Tapes to ECC
714	FTD MUCR
715	FTD To Unidentified
721	FTD CRL Debit
740	Confirm FTD Deposit
741	Confirm FTD Debit Voucher
750	FTD Reclass
760	IPAC Payments or Collections
810	Man Assess Regular Current With (TC 1)
811	Man Assessment Regular Current Ind Inc (TC 2)
812	Man Assess Regular Current Corp (TC 3)
813	Man Assess Regular Current Excise (TC 4)
814	Man Assess Reg Current Estate & Gift (TC 5)
815	Man Assess Regular Current CTA (TC 7)
816	Man Assess Regular Current FUTA (TC 8)
820	Man Assess Regular Deficiency With (TC 1)
821	Man Assess Regular Deficiency Ind Inc (TC 2)
822	Man Assess Regular Deficiency Corp (TC 3)
823	Man Assess Regular Deficiency Excise (TC 4)
824	Man Assess Reg Deficiency Estate & Gift (TC 5)
825	Man Assess Regular Deficiency CTA (TC 7)
826	Man Assess Regular Deficiency FUTA (TC 8)
830	Man Assess Quick Current With (TC 1)
831	Man Assess Quick Current Ind Inc (TC 2)
832	Man Assess Quick Current Corp (TC 3)
833	Man Assess Quick Current Excise (TC 4)
834	Man Assess Quick Current Estate & Gift (TC 5)
835	Man Assess Quick Current CTA (TC 7)
836	Man Assess Quick Current FUTA (TC 8)
840	Man Assess Quick Deficiency With (TC 1)
841	Man Assess Quick Deficiency Ind Inc (TC 2)
842	Man Assess Quick Deficiency Corp (TC 3)
843	Man Assess Quick Deficiency Excise (TC 4)
844	Man Assess Quick Def Estate & Gift (TC 5)
845	Man Assess Quick Deficiency CTA (TC 7)
846	Man Assess Quick Deficiency FUTA (TC 8)
850	Man Assess Prompt Current With (TC 1)
851	Man Assess Prompt Current Ind Inc (TC 2)
852	Man Assess Prompt Current Corp (TC 3)
853	Man Assess Prompt Current Excise (TC 4)
854	Man Assess Prompt Current Estate & Gift (TC 5)
855	Man Assess Prompt Current CTA (TC 7)
856	Man Assess Prompt Current FUTA (TC 8)
860	Man Assess Prompt Deficiency With (TC 1)
861	Man Assess Prompt Deficiency Ind Inc (TC 2)
862	Man Assess Prompt Deficiency Corp (TC 3)
863	Man Assess Prompt Deficiency Excise (TC 4)
864	Man Assess Prompt Def Estate & Gift (TC 5)
865	Man Assess Prompt Deficiency CTA (TC 7)
866	Man Assess Prompt Deficiency FUTA (TC 8)
870	Man Assess Jeopardy Current With (TC 1)
871	Man Assess Jeopardy Current Ind Inc (TC 2)
872	Man Assess Jeopardy Current Corp (TC 3)
873	Man Assess Jeopardy Current Excise (TC 4)
874	Man Assess Jeopardy Current Estate & Gift (TC 5)
875	Man Assess Jeopardy Current CTA (TC 7)
876	Man Assess Jeopardy Current FUTA (TC 8)
880	Man Assess Jeopardy Deficiency With (TC 1)
881	Man Assess Jeopardy Deficiency Ind Inc (TC 2)
882	Man Assess Jeopardy Deficiency Corp (TC 3)
883	Man Assess Jeopardy Deficiency Excise (TC 4)
884	Man Assess Jeopardy Def Estate & Gift (TC 5)
885	Man Assess Jeopardy Deficiency CTA (TC 7)
886	Man Assess Jeopardy Deficiency FUTA (TC 8)
DBA ONLY
902	Modify
903	Reverse
904	Reverse Assessment
905	Adjust NTRR Line Data
906	Undeposited Collection
907	Deposit
908	Reconcile (deletes from 035C DT/DV unmatched RACS record)
909	Reconcile (deletes from 035B DT/DV unmatched treasury record)
910	Needs authorization from CFO before using. Allows the adjustment of money between tax classes and/or SCCF.