3.30.20. Organization, Function, and Program (OFP) Codes

(1) Purpose: This IRM provides direction to a list of valid organizations, functions and programs. Work Planning and Control (WP&C) Organization, Function and Program (OFP) codes are recorded on Form 3081, http://publish.no.irs.gov/getpdf.cgi?catnum=22103, Employee Time Report, to identify work that IRS employees perform daily.

(2) Audience: All business operating divisions within the IRS reporting to Integrated Management Planning and Information Systems (IMPIS).

(3) Policy Owner: Director of Submission Processing (SP) and Director of Joint Operations Center (JOC).

(4) Program Owner: Submission Processing Headquarters Program Management/Process Assurance (PM/PA) Branch.

(5) Primary Stakeholders: All users affected by OFP use.

(1) The organization codes listed at the OFP Home Page http://ofp.ds.irsnet.gov/index.asp represent the valid organization codes to be used by sites. Each code has an abbreviated title and a title displayed. The abbreviation is used as the literal in the OFP Consistency File. The Program Activity Code (PAC)/Functional Area (FA) is a two-character code that shows a financial and functional category for each campus/organization combination. This code is designated by the Business Operating Division (BOD) at the time an organization is created. Generally, the FA is used as the Program Activity Code (PAC) within WP&C.

(2) An organization code is a five-character code and is used to describe where the work is being performed, e.g., Document Perfection, Accounts Management (AM), etc. In Submission Processing and Compliance, the first and second character shows the Operation, the third character shows the Department, the fourth and fifth character shows the team. In Accounts Management, first and second character shows the Operation and Department, the fourth and fifth character shows the team.

(1) The function codes listed at the OFP Home Page http://ofp.ds.irsnet.gov/index.asp represent valid function codes to be used by sites. Each code has an abbreviated title and a title displayed. The abbreviation is used as the literal on the OFP Consistency File. The codes are for use in combination with valid organization and program codes. A function code is a three-digit code used to describe "what" is being done, (e.g., Code and Edit, Batching, etc.) or who is working that related program, (e.g., revenue agent, tax compliance officer, etc.). The third-digit of the function code is sometimes used as a sub-function at the sites discretion to describe different aspects of the parent function. (Sub-functions 231, 232, 441, and 442 are mandatory in Data Conversion and Residual Remittance Processing System.)

(1) The program codes listed at the OFP Home Page http://ofp.ds.irsnet.gov/index.asp represent valid program codes to be used by sites. Each code has an abbreviated title and a title displayed. The abbreviation is used as the literal in the OFP Consistency File. The codes are for use in combination with valid organization and function codes. A program code is a five-digit code used to describe the "program" being worked, e.g., IMF (Individual Master File), BMF (Business Master File), Form 1040, etc. The fifth-digit of the program code is sometimes used as a sub-program at the site’s discretion to identify different aspects of the parent program. The use of the fifth-digit can be mandated by BOD program areas when necessary, e.g., SETR (Single Entry Time Reporting) codes, Accounts Management (AM) programs, etc. Direct all program related OFP code questions to the program area at the BOD.

(2) Special Codes and Reimbursable Project Codes are limited to specific numbering schemes, as follows:

1. Program codes in the series from 80000 to 81090 are reserved as "permanent" special codes that are not to be used by all sites. These program codes are valid with any function in any organization(s) the sites consider correct unless otherwise notated.

2. Program codes from 82000 to 83990 are reserved as "permanent" special codes that may be used by all centers. These program codes are valid with any function in any organization(s) the sites consider correct.

3. Program code series from 84000 to 88990 for "temporary" special projects. These are used for tests, studies, etc., and are for a limited period of time. These program codes are valid with any function in any organization(s) the campuses consider correct.

4. Program code series 97000 to 99990 are reserved for Reimbursable Projects. These program codes are valid with any organization the campuses consider correct. Provide a resource agreement and/or a memo of understanding as documentation when request for code is given.

(1) IRM 3.30.20 revisions are biannual and all revisions must be approved by the OFP Administrator. The 5995A database found at http://ofp.ds.irsnet.gov/5995a.asp is the supplement to the IRM 3.30.20. The 5995A website is dynamic and it has detailed exhibits of valid OFP combinations. There are two types of revisions for the 5995A database:

1. Request New OFP Code

2. Update Existing OFP Code

(2) Business operating division (BOD) program analysts/areas create a REQUEST NEW OFP CODE and input to the 5995A database in the proper format via the OFP Home Page link: http://ofp.ds.irsnet.gov/index.asp. Direct all OFP related questions to the OFP Administrator. Direct all specific program related questions to the correct program area analyst at the BOD. Campus personnel requesting codes that are not valid initiate and maintain contact with relevant BOD program areas.

(3) Program areas provide documentation via Form 13242, Organization, Function and Program List, found at: http://ofp.ds.irsnet.gov/13242.asp to the OFP Administrator to UPDATE EXISTING OFP CODE.

(4) All necessary input for revisions or changes to the 5995A database are requested through and provided to the OFP Administrator by the BOD program areas. Prior to revising any codes, campus personnel should contact relevant BOD program area to ensure understanding and obtain agreement. Types of field office requests to direct to the BOD program analyst/area include, but are not limited to:

• Editing or changing exhibit information

• Requesting a new program code

• Requesting validation of an existing function-program code combination for reporting in a different Operation/Campus

(5) Each field office/campus has one or more OFP Coordinators who handle all general OFP related issues for that site. Coordinate any OFP requests with the proper Reports Team within SE:WI:CAS:SP:PM:CS. Obtain a list of campus OFP Coordinators and their numbers from the OFP Administrator.

(1) Requests for changing the existing WP&C "organization" code structure must be sent in writing simultaneously to Strategic Planning Division, the Chief Financial Officer (CFO), and the OFP Administrator as outlined in IRM 1.1.4, Organizational Planning.

(2) Requests for proposals (at the Operation level and above) for the assignment of new organization codes, including, but not limited to, eliminating, adding, or redistributing the functions or duties of an "organization" for field offices/campuses or Facilities Management and Security Services (FMSS) must be sent in writing simultaneously to Strategic Planning Division, the Chief Financial Officer, and the OFP Administrator as outlined in IRM 1.1.4, Organizational Planning.

(1) The field offices/campuses are not authorized and do not have the capability to establish, change or edit parent organization, function and program codes on their OFP Consistency File. Submit all changes of this nature to the OFP Administrator via using online Form 5948, OFP Consistency File Input, at http://ofp.ds.irsnet.gov/5948.asp.

(2) Detailed procedures for preparing the Form 5948, OFP Consistency File Input, are outlined in IRM 3.30.50.3.3, Update and Maintain OFP Consistency File. Complete all fields of the Form 5948. This form is usually prepared by the campus or BOD OFP Coordinator. Incomplete forms will not be processed.

(3) Codes not authorized by the 5995A database aren’t used in IMPIS and won’t be added to the OFP Consistency File.

(4) Field offices/campuses have the authority and capability to assign:

• Third, fourth and fifth digits of the organization codes

• Third digits of the function codes

• Fifth digits of the program codes

(5) Organizations that record production data via Unit Production Counts (UPCs) in Batch/Block Tracking System (BBTS) should not use third-digit function codes. For example, use Function 710, not Function 711 through Function 719. Production dropped to a third-digit function code will not be reflected in totals on WP&C reports. To keep the WP&C at a reasonable length, hours are rolled up to the parent function. If using a third-digit function code, production will only be reflected on the Program Analysis Report (PCC6240) and will not have hours associated with it.

(6) Submission Processing - Avoid using third digit function codes, if possible. It causes issues with scheduling and reports. Fifth digit program codes must be listed on the Form 13242, Organization, Function and Program List, so all campuses are consistent when using a fifth digit program code.

(1) Service officials and managers must communicate security standards contained in IRM 1.4.6, Managers Security Handbook, to subordinate employees and establish methods to enforce them. Employees must take required precautions in providing security for the documents, information, and property which they handle in performing official duties.

(2) Employees who have access to and work with returns processing information and data in connection with this IRM must not alter the data, disclose information to persons without a need to know such information, use data for unauthorized purposes, or make unauthorized access to the data.

(1) Submit IRM deviations in writing following instructions from IRM 1.11.2.2.4, Internal Management Documents System - Internal Revenue Manual (IRM) Process, When Procedures Deviate from the IRM, and elevated through proper channels for executive approval.

(1)

89000 — 8969X Special Criminal Investigation Local Project Codes

(2)

89700 — 8989X Special Examination Local Project Codes

(3)

89990 — 8999X Special Collection Local Project Codes

(4)

This series of program codes is to be used to report small projects requested by remote offices which are case related in nature. These projects are of a one-time only nature with determinable life expectancy, normally not to exceed one year. The projects must have a determinable completion date after which the project will no longer exist. Any project without a determinable life will be considered ongoing and the proper area (e.g., Examination, Criminal Investigation or Collection) should be contacted for guidance.

(5)

Computer activity support, including the use of support staffing, e.g., resident programmer analyst, transcription operations, etc., must not impinge on the successful completion of basic tax administration program commitments. Resident programmer analysts must be available to participate in the preparation of tax administration programs when required. Other staffing required will have to be absorbed from existing allocations. Personnel should not be hired in Functional Area 2B (Returns Processing and Revenue Accounting) solely to provide Data Processing support of local compliance projects.

(6)

Any such work must not alter basic Headquarters-written computer programs must execute information in Master File, Integrated Data Retrieval System (IDRS), and Integrated Submission and Remittance Processing (ISRP) processing operations. Project activity must be carefully planned to preclude any requirement for supplemental computer capacity.

(7) Use of these program codes is limited to projects charged against the Examination, Criminal Investigation, or Collection Local Projects Fund in Organizations 1XXXX to 3XXXX. The assignment and use of the codes must first be authorized in writing by the Director of the proper area (Examination, Criminal Investigation or Collection), as correct. Any other use is prohibited.