Part 1. Organization, Finance and Management

Chapter 31. CFO Internal Policy and Procedures

Section 7. Operating Procedures for the Revenue Systems and Analysis Section in the National Headquarters Office (Cont. 2)

1.31.7  Operating Procedures for the Revenue Systems and Analysis Section in the National Headquarters Office (Cont. 2)

1.31.7.4 
RRACS Accounting Applications

1.31.7.4.4 
Data Entry

1.31.7.4.4.2 
Types of Journal Entries

1.31.7.4.4.2.6 
Other Applications

1.31.7.4.4.2.6.5  (07-26-2011)
COBRA, Reclass (Journal Number 094)

  1. The following information is required to journalize COBRA, Reclass (Journal Number 094).

  2. Source data for the COBRA Reclass entry is a report from the CAMS1 drive ('dci0050cpcams1').

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Other Click on Apply.
     
    Revenue Accounting Control System Sub Menu Record Highlight COBRA, Reclass    
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.  
    Maintain Source Journal Document # Enter document number from source document.    
    Prepare Date Enter current date or date of source document. Click OK or Add button.  
    Maintain Journal Entry Ledger Classification Highlight COBRA, Reclass    
    Amount Enter the amount to be journalized. Click on OK.  
      Screen will default to the reverse entry. Click on Cancel.  
    Maintain Source Journal Journal Entry If correct.. Click on OK.  
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.  
    Maintain Transaction Window Message   Click on Message.  
      Type in message. Click Enter Key.  
      Post   Click on Post.  

  3. The following general ledger accounts are affected by Journal 094 COBRA, Reclass:

    Account Number Post As Account Name TAS
    0903 Debit HQ Disbursement, Principal 20X0903
    0936 Credit Disbursement, COBRA 20X0936

  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    20X0936 DEBIT 20X0903 CREDIT

1.31.7.4.4.2.6.6  (07-26-2011)
DMF Transfer From Budget Clearing Account (BCA) (Journal Number 004)

  1. The following information is required to journalize the transfer of DMF Refund Offsets from the BCA to the Interest Appropriation Account and the IRS reimbursable charge for collection (Journal 004).

  2. Source data for the DMF Interest entry is the monthly DMF 224 Statement of Transactions.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select DMF Transfer from BCA.  
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.  
    Prepare Date Enter current date or date of source document.  
    Cycle Enter cycle period. Click on "OK" or "Add" .
    Maintain Journal Entry Ledger Classification Highlight DMF Transfer from BCA.  
    Amount Enter the amount to be journalized. Click on "OK" .
      Screen will default to the reverse entry. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Possible Source Journals Highlight Excise NTRR Decrease. Click on"Action" then "Add" .
    Maintain Source Journal     Click on "OK" or "Add" .
    Maintain Journal Entry Line # Enter 4  
    Interest Click on box.  
    Item Enter 1  
    Amount Enter amount.  
    Maintain Source Journal     When next screen appears it gives status. Click on " Cancel"
    Maintain Transaction Window Message   Click on "Message" .
      Type in message. Click Enter Key.
    Post   Click on "Post" .

  3. The following general ledger accounts are affected by Journal 004, DMF Transfer from BCA:

    Account Number Post As Account Name
    0904 Debit HQ Disbursement, Interest
    5260 Debit HQ Debtor Master File
    3875 Credit HQ Liability, Debtor Master File
    5261 Credit HQ DMF Interest Reimbursement

  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    20F3885.11 DEBIT 20X0904 CREDIT

1.31.7.4.4.2.6.7  (07-26-2011)
Earned Income Credit (EIC) Advance (Journal 001)

  1. The following information is required to journalize Advance Earned Income Credit which involves money paid by employers to employees (Journals 001).

  2. Source data for the EIC ADVANCE entry is the Individual Income Tax Credits report (IITC report #480-1G-11) obtained from Control D.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select EIC Advance.  
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.  
    Prepare Date Enter current date or date of source document.  
    Cycle Enter cycle period. Click on "OK" or "Add" .
    Maintain Journal Entry Ledger Classification Highlight EIC Advance or EIC Advance (CR).  
    Amount Enter the amount to be journalized. Click on "OK" .
      Screen will default to the reverse entry for EIC. Click on "Cancel for EIC" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message   Click on "Message" .
      Type in message. Click Enter Key.
    Post   Click on "Post" .

  3. The following general ledger accounts are affected by Journal 001 EIC Advance:

    Menu Option Posting Number Debit Account Credit Account
    EIC Advance 001 2111 0906
    EIC Advance (CR) 001 0906 2111

  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS RECEIPT AND COLLECTIONS
    20X0906 CREDIT 200101 CREDIT

1.31.7.4.4.2.6.8  (07-26-2011)
Earned Income Credit (EIC) Disbursement (Journal Number 057)

  1. The following information is required to journalize the EIC Disbursement (Journal Number 057).

  2. Source data for the EIC Disbursement entry is the Individual Income Tax Credits report (IITC report #480-1G-11) obtained from Control D.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select EIC Disbursement.  
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.  
    Cycle Enter cycle date. Click "OK" .
    Maintain Journal Entry Ledger Classification Highlight EIC DMF Disbursement.  
    Amount Enter the amount to be journalized. Click on "OK" .
      Screen will default to the reverse entry. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Possible Source Journals Highlight NTRR Line Data DEC or INC. Only one or the other) Click on "Action" then "Add" .
    Maintain Source Journal     Click on "OK" or "Add" .
    Maintain Journal Entry Line # Enter 2.  
    Principal Click on box.  
    Item Enter 1.  
    Amount Enter amount.  
        When next screen appears click on Cancel.
    Maintain Source Journal     When next screen appears it gives status. Click on " OK" .
    Maintain Transaction Window Message   Click on "Message" .
      Type in message. Click Enter Key.
    Post   Click on "Post" .

  3. The following general ledger accounts are affected by Journal 057, EIC Disbursements:

    Account Number Status Account Name
    0903 Debit HQ Disbursement, Principal
    0906 Credit Disbursement, Earned Income CR

  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    20X0906 DEBIT 20X0903 CREDIT

1.31.7.4.4.2.6.9  (07-26-2011)
Earned Income Credit (EIC) DMF Offset (Journal Number 056)

  1. The following information is required to journalize the EIC DMF Offset (Journal 056).

  2. Source data for the EIC DMF entry is the Individual Income Tax Credits report (IITC report #480-1G-11) obtained from Control D.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select EIC DMF Offset.  
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.  
    Cycle Enter cycle date. Click "OK" .
    Maintain Journal Entry Ledger Classification Highlight EIC DMF Offset.  
    Amount Enter the amount to be journalized. Click on "OK" .
      Screen will default to the reverse entry. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Possible Source Journals Highlight NTRR Line Data DEC or INC. (Only one or the other) Click on "Action" then "Add" .
    Maintain Source Journal     Click on "OK" or "Add" .
    Maintain Journal Entry Line # Enter 2.  
    Principal Click on box.  
    Item Enter 1.  
    Amount Enter amount.  
        When next screen appears click on Cancel.
    Maintain Source Journal     When next screen appears it gives status. Click on " OK" .
    Maintain Transaction Window Message   Click on "Message" .
      Type in message. Click Enter Key.
    Post   Click on "Post" .

  3. The following general ledger accounts are affected by Journal 056, EIC DMF Offset:

    Account Number Status Account Name
    0903 Debit HQ Disbursement, Principal
    0906 Credit Disbursement, Earned Income CR

  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    20X0906 DEBIT 20X0903 CREDIT

1.31.7.4.4.2.6.10  (01-07-2009)
Economic Stimulus Rebate (Journal Number 064)

  1. The following information is required to journalize Economic Stimulus Rebate (Journal Number 064).

  2. Source data for the Economic Stimulus Rebate entry is the IPACS obtained from GWA.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Other Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Economic Stimulus Rebate  
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.  
    Cycle Select cycle Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight HQ Individual (Debit)  
    Amount Enter the amount to be journalized. Click on OK.
    Ledger Classification Highlight HQ Disbursement, Rebate (Credit)  
    Amount Enter the amount to be journalized. Click on OK.
    Ledger Classification Highlight Child Credit Disbursement (Credit)  
    Amount Enter the amount to be journalized. Click on OK.
      Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Possible Source Journals Highlight NTRR Line Click on Action then
    Window   Data DEC. Add.
    Maintain Source     Click on OK or Add.
    Journal      
    Maintain Journal Entry Line # Enter 2  
    Principal Click on box.  
    Item Enter 1  
    Amount Enter amount.  
        When next screen
          appears repeat for all
          Decreases. Then click
          on Cancel.
    Maintain Source     When next screen
    Journal     appears it gives status.
          Click on OK.
    Maintain Transaction Window Message   Click on Message.
      Type in message. Click Enter Key.
      Post   Click on Post.

  3. The following General ledger Accounts are affected by Journal 064, Economic Stimulus Rebate:

    Account Number Post As Account Name TAS
    0903 Debit HQ Individual 20X0903
    0922 Debit Child Credit Disbursement 20X0922
    0905 Debit HQ Disbursement, Rebate 20X0905
    0903 Credit HQ Individual 20X0903
    0922 Credit Child Credit Disbursement 20X0922
    0905 Credit HQ Disbursement, Rebate 20X0905

  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    20X0905 DEBIT 20X0903 CREDIT
    20X0922 DEBIT 20X0903 CREDIT

1.31.7.4.4.2.6.11  (07-26-2011)
Excess FICA (Journal 006)

  1. The following information is required to journalize Excess FICA (Journal Number 006)

  2. Source data for the Excess FICA entry is the IPAC from the Bureau of Public Debit.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select Excess FICA.  
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.  
    Prepare Date Enter current date or date of source document. Click on "OK" or "Add" .
    Maintain Journal Entry Ledger Classification Highlight Excess FICA.  
    Amount Enter the amount to be journalized. Click on "OK" .
      Screen will default to a reverse entry. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect.. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Possible Source Journals Highlight NTRR Line Data INC. Click on "Action" then "Add" .
    Maintain Source Journal     Click on "OK" or "Add" .
    Maintain Journal Entry Line # Enter 12  
    Principal Click on box.  
    Item Enter 1  
    Amount Enter amount.  
    Maintain Source Journal     When next screen appears it gives status. Click on " Cancel" .
    Maintain Transaction Window Message   Click on "Message" .
      Type in message. Click Enter Key.
    Post   Click on "Post" .

  3. The following general ledger accounts are affected by Journal 006, Excess FICA:

    Account Number Post As Account Name
    0903 Debit HQ Disbursement Principal
    2121 Debit HQ Individual Income
    0903 Credit HQ Disbursement Principal
    5901 Credit HQ Excess FICA

  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS RECEIPT AND COLLECTIONS
    20X0903 DEBIT 200110 CREDIT

  5. Journal 006 is used for journalizing of Excess FICA credit disbursements from the refund principal appropriation to reimburse the Individual Income Tax (Tax Class -T/C 2) trust fund receipt account. This is a once a year entry received from the Social Security Administration in August or September.

1.31.7.4.4.2.6.12  (07-26-2011)
Excise Tax-Form 4136, Credit for Federal Tax Paid on Fuels, and Form 8849, Claims for Refund of Excise Tax (Journal Number 007)

  1. The following information is required for journalizing the reclassification of Excise Tax credits for fuel identified by the Treasury 90 report. These credits result in a disbursement from the Refund Principal appropriation and a reimbursement to Individual Income Tax (T/C 2) and Corporate Income Tax (T/C 3) trust fund receipts (Journal 007).

  2. Source data for EXCISE (Journal 007) entry is the Highway Trust Fund and Airport and Airways Refunds certifications.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select Excise. (Forms 4136 and 8849)  
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.  
    Prepare Date Enter current date or date of source document. Click on "OK" or "Add" .
    Maintain Journal Entry Ledger Classification Highlight Principal 20X0903(04).  
    Amount Enter the amount to be journalized. Click on "OK" .
      Highlight T/C 3 Corporation.  
      Enter the amount to be journalized. Click on "OK" .
      Highlight T/C 2 Individual.  
      Enter the amount to be journalized. Click on "OK" .
        When next screen appears click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Possible Source Journals Highlight Excise NTRR Increase. Click on "Action" then "Add" .
    Maintain Source Journal     Click on "OK" or "Add" .
    Maintain Journal Entry Line # Enter 78  
    Principal Click on box.  
    Item Enter 1  
    Amount Enter amount.  
        When next screen appears repeat with a different Line # for each NTRR Increase. Then click on Cancel.
    Maintain Source Journal     When done, next screen appears and it gives status of all NTRR Increases. Click on "OK" .
    Maintain Transaction Window Possible Source Journals Highlight Excise NTRR Decrease. Click on "Action" then "Add" .
    Maintain Source Journal     Click on "OK" or "Add" .
    Maintain Journal Entry Line # Enter 78  
    Principal Click on box.  
    Item Enter 1  
    Amount Enter amount.  
        When next screen appears repeat with a different Line # for each NTRR Decrease. Then click on Cancel.
    Maintain Source Journal     When done, next screen appears and it gives status of all NTRR Decreases. Click on "OK"
    Maintain Transaction Window Message   Click on "Message" .
      Type in message. Click Enter Key.
    Post   Click on "Post" .

    Note:

    Form 8849, Claim for Refund of Excise Tax, is the correct form to be used on the above screen. If reference is made to Form 843, then it is used for Claim of an Abatement.

  3. The following general ledger accounts are affected by Journal 007, Excise (Forms 4136, Computation of Credit for Federal Tax on Fuels or 8849, Claims for Refund of Excise Tax):

    Account Number Post As Account Name
    2121 Debit/Credit T/C 2 Individual Income Revenue Receipts, Direct
    2131 Debit/Credit T/C 3 Corporation Revenue Receipts, Direct
    20X0903(04) Debit/Credit HQ Disbursement Principal

  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS RECEIPTS AND COLLECTIONS
    (04)20X0903 DEBIT 200110 CREDIT
        200111 CREDIT

1.31.7.4.4.2.6.13  (07-26-2011)
Excise Tax-Net Tax Refund Report (NTRR) (Journal Number 008)

  1. The following information is required for journalizing the reclassification of Excise tax refunds identified by the Treasury 90 report (Journal 008). These refunds result in a zero (0.00) net disbursement from the Refund Principal appropriation, and no general ledger accounts are affected. Journal 008 is done immediately after doing journal number 007 discussed in 1.31.7.4.4.2.6.12.

  2. Source data for EXCISE (Journal 008) entry is the Highway Trust Fund and Airport and Airways Refunds certifications.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select Excise NTRR.  
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.  
    Maintain Journal Entry Ledger Classification Highlight Principal 20X0903(03).  
    Amount Enter the Debit amount to be journalized. Click on "OK" .
      Highlight Principal 20X0903(04).  
      Enter the Credit amount to be journalized. Click on "OK" .
      Highlight Principal 20X0903.  
      Enter the Credit amount to be journalized. Click on "OK" .
        The next screen will show the two Debits and one Credit required. When this screen appears click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Possible Source Journals Highlight Excise NTRR Increase. Click on "Action" then "Add" .
    Maintain Source Journal     Click on "OK" or "Add" .
    Maintain Journal Entry Line # Enter 79  
    Principal Click on box.  
    Item Enter 1  
    Amount Enter amount.  
        When next screen appears repeat with a different Line # for each NTRR Increase. Then click on Cancel.
    Maintain Source Journal     When done, next screen appears and it gives status of all NTRR Increases. Click on "OK" .
    Maintain Transaction Window Possible Source Journals Highlight Excise NTRR Decrease. Click on "Action" then "Add" .
    Maintain Source Journal     Click on "OK" or "Add" .
    Maintain Journal Entry Line # Enter 78  
    Principal Click on box.  
    Item Enter 1  
    Amount Enter amount.  
        When next screen appears repeat with a different Line # for each NTRR Decrease. Then click on Cancel.
    Maintain Source Journal     When done, next screen appears and it gives status of all NTR Decreases. Click on "OK"
    Maintain Transaction Window Message   Click on "Message" .
      Type in message. Click Enter Key.
    Post   Click on "Post" .

  3. The following general ledger accounts are affected by Journal 008, Excise (Forms 4136, Computation of Credit for Federal Tax on Fuels or 8849, Claims for Refund of Excise Tax):

    Account Number Post As Account Name
    20X0903(04 Debit Principal
    20X0903(04 Credit Principal

  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    (04)20X0903 DEBIT (03)20X0903 CREDIT
        20X0903 CREDIT

1.31.7.4.4.2.6.14  (07-26-2011)
Excise Tax-Windfall Profits, and Earmarked Report (Journal Number 005)

  1. The following information is required to journalize the reclassification of revenue between Excise Tax Trust Fund, Earmarked Report, and Windfall Profits Tax Trust Fund receipt accounts. This information is entered from Report 180-50-11, Posted Transactions Report (Journal 005).

  2. Source data for the Earmarked journal entry the Earmark report.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Other. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight Excise (Windfall,Earmark).  
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.  
    Prepare Date Enter current date or date of source document. Click on "OK" or "Add" .
    Ledger Classification Highlight HQ Excise (Windfall,Earmark DR). (Debit)  
    Amount Enter the amount to be journalized as the first debit. Click on "OK" .
    Amount Enter the amount to be journalized as the second debit. Click on "OK" .
    Ledger Classification Highlight HQ Excise. (Credit)  
      Enter amount to be journalized as a credit. Click on "OK" .
        The next screen will show the status of accounts. If status is accurate, click on "Cancel" .
    Maintain Transaction Window Message   Click on "Message" .
      Type in message. Click Enter Key.
    Post   Click on "Post" .

  3. The following general ledger accounts are affected by Journal 005, Excise, Windfall or Earmarked:

    Account Number Post As Account Name
    2199 Debit HQ Windfall Profit
    2141 Debit HQ Excise
    2141 Credit HQ Excise
    5029 Credit HQ Earmarked Trust Fund

  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS RECEIPT AND COLLECTIONS TAS GROSS DISBURSEMENTS
    200152 DEBIT 14X5029.3 CREDIT

1.31.7.4.4.2.6.15  (07-26-2011)
Frozen Credit (Journal Number 029)

  1. The following information is required to journalize Frozen Credit (Journal Number 029).

  2. Source data for Frozen Credit is the IMF Report of Frozen Credits (P/R/F 701-52-12) Undelivered Refund total and BMF Report of Frozen Credits (P/R/F 555-06-11) Undelivered Refund total.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Other Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Frozen Credit  
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document Frozen Credit (Fiscal year ).  
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Frozen Credit Adjustment.  
    Amount Enter the amount to be journalized. Click on OK.
      Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message   Click on Message.
      Type in message. Click Enter Key.
      Post   Click on Post.

  3. The following general ledger accounts are affected by Journal 029 Frozen Credit:

    Account Number Post As Account Name TAS
    2725 Debit Frozen Credit Payable  
    2825 Credit Frozen Credit Adjustment  

1.31.7.4.4.2.6.16  (07-26-2011)
Government Retiree, Reclass (Journal Number 091)

  1. The following information is required to journalize Government Retiree, Reclass (Journal Number 091).

  2. Source data for the Government Retiree Credit entry is the Individual Income Tax Credits report (IITC report #480-1G-11) obtained from Control D.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Other. Click on Apply.
     
    Revenue Accounting Control System Sub Menu Record Highlight Government Retiree, Reclass    
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.  
    Maintain Source Journal Document # Enter document number from source document.    
    Prepare Date Enter current date or date of source document. Click OK or Add button.  
    Maintain Journal Entry Ledger Classification Highlight Government Retiree, Reclass    
    Amount Enter the amount to be journalized. Click on OK.  
      Screen will default to the reverse entry. Click on Cancel.  
    Maintain Source Journal Journal Entry If correct.. Click on OK.  
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.  
    Maintain Transaction Window Message   Click on Message.  
      Type in message. Click Enter Key.  
      Post   Click on Post.  

  3. The following general ledger accounts are affected by Journal 091 Government Retiree, Reclass:

    Account Number Post As Account Name TAS
    0903 Debit HQ Disbursement, Principal 20X0903
    0942 Credit Disbursement, Govt Retiree Credit 20X0942

  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    20X0942 DEBIT 20X0903 CREDIT

1.31.7.4.4.2.6.17  (07-26-2011)
HCTC Internal Financial Management (IFM)Portion (Journal Number 071 and 072)

  1. The following information is required to journalize HCTC IFM Portion (Journal Number 071 and 072).

  2. Source data for HCTC entry is from the Integrated Financial System.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Other Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight HCTC IFM Portion  
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.  
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight 0923 Portion  
    Amount Enter the amount to be journalized. Click on OK.
    Ledger Classification Highlight 6163 Portion  
    Amount Enter the amount to be journalized. Click on OK.
      Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message   Click on Message.
      Type in message. Click Enter Key.
      Post   Click on Post.

  3. The following general ledger accounts are affected by Journal 071 and 072 HCTC IFM Portion:

    Account Number Post As Account Name
    0923 Portion
    5160 Debit HQ Principal, HCTC 0923
    0923 Credit Health Care Tax Credit
    6163 Portion
    5165 Debit HQ Principal, HCTC 6163
    0616 Credit HQ Disbursement, HCTC 6163

1.31.7.4.4.2.6.18  (07-26-2011)
Hire-Bond Reclass "Energy Construction Bond, New Clean Renewable Energy Bond, Qualified School Construction Bond, and Qualified Zone Academy Bond" (Journal Number 043)

  1. The following information is required to journalize Hire Bond Reclass (Journal Number 043).

  2. Source data for the Hire-Bond Reclass entries is the Business Income Tax Credits report (BITC report #180-1D-11) obtained from Control D.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Other Click on Apply.
     
    Revenue Accounting Control System Sub Menu Record Highlight Refundable Credit    
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.  
    Maintain Source Journal     Click Cancel  
    Maintain Transaction Window Possible Source Journals Highlight possible source journal Click on "Action" then "Add" .  
    Maintain Source Journal Document # Enter document number from source document.    
    Prepare Date Enter current date or date of source document. Click OK or Add button.  
    Maintain Journal Entry Ledger Classification Highlight preferred ledger classification    
    Amount Enter the amount to be journalized. Click on OK.  
      Screen will default to the reverse entry. Click on Cancel.  
    Maintain Source Journal Journal Entry If correct.. Click on OK.  
    Highlight NTRR Line Data DEC or INC. (Only one or the other) Click on "Action" then "Add" .  
      Click on "OK" or "Add" .  
    Enter Line #65.    
    Click on principal box.    
    Enter amount.    
      When next screen appears click on Cancel.  
      When next screen appears it gives status. Click on " OK" .  
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.  
    Maintain Transaction Window Message   Click on Message.  
      Type in message. Click Enter Key.  
      Post   Click on Post.  

  3. The following general ledger accounts are affected by Journal 043 Hire-Bond Reclass:

    Account Number Post As Account Name TAS
    Zone Academy Bond, Reclass
    0903 Debit HQ Disbursement, Principal 20X0903
    0945 Credit Zone Academy Bond, Reclass 20X0945
    School Construction Bond, Reclass  
    0903 Debit HQ Disbursement, Principal 20X0903
    0946 Credit School Construction Bond, Reclass 20X0946
    Renewable Energy Bond, Reclass  
    0903 Debit HQ Disbursement, Principal 20X0903
    0947 Credit Renew Energy Bond, Reclass 20X0947
    Energy Conservation Bond, Reclass  
    0903 Debit HQ Disbursement, Principal 20X0903
    0948 Credit Energy Conservation Bond, Reclass 20X0948

  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    Zone Academy Bond, Reclass
    20X0945 DEBIT 20X0903 CREDIT
    School Construction Bond, Reclass  
    20X0946 DEBIT 20X0903 CREDIT
    Renewable Energy Bond, Reclass  
    20X0947 DEBIT 20X0903 CREDIT
    Energy Conservation Bond, Reclass  
    20X0948 DEBIT 20X0903 CREDIT

1.31.7.4.4.2.6.19  (07-26-2011)
Make Work Pay, Reclass (Journal Number 024)

  1. The following information is required to journalize Make Work Pay, Reclass (Journal Number 024).

  2. Source data for the Make Work Pay entry is the Individual Income Tax Credits report (IITC report #480-1G-11) obtained from Control D.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Warrants/ Other Click on Apply.
     
    Revenue Accounting Control System Sub Menu Record Highlight Make Work Pay, Reclass    
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.  
    Maintain Source Journal Document # Enter document number from source document.    
    Prepare Date Enter current date or date of source document. Click OK or Add button.  
    Maintain Journal Entry Ledger Classification Highlight Make Work Pay, Reclass    
    Amount Enter the amount to be journalized. Click on OK.  
      Screen will default to the reverse entry. Click on Cancel.  
    Maintain Source Journal Journal Entry If correct.. Click on OK.  
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.  
    Maintain Transaction Window Message   Click on Message.  
      Type in message. Click Enter Key.  
      Post   Click on Post.  

  3. The following general ledger accounts are affected by Journal 024 Make Work Pay, Reclass:

    Account Number Post As Account Name TAS
    0903 Debit HQ Disbursement, Principal 20X0903
    0933 Credit Disbursement, Make Work Pay 20X0933

  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    20X0933 DEBIT 20X0903 CREDIT

1.31.7.4.4.2.6.20  (07-26-2011)
Net Receivable Change for SOCA (Journal Number 076)

  1. The following information is required to journalize Net Receivable Change SOCA (Journal Number 076).

  2. Source data for the Net Receivable Change for SOCA entry is the RACS report 2003 SGL Year to date general ledger trial balance by account.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Other Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Net Receivable Change SOCA  
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.  
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Net Receivable Change SOCA  
    Amount Enter the amount to be journalized. Click on OK.
      Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message   Click on Message.
      Type in message. Click Enter Key.
      Post   Click on Post.

  3. The following general ledger accounts are affected by Journal 076 Net Receivable Change SOCA.

    Account Number Post As Account Name
    2750 Debit HQ Accrual Adjustment Collections
    2850 Credit HQ Accrual Adjustment Transfers

1.31.7.4.4.2.6.21  (07-26-2011)
Patient Protection Act "Adoption Credit, Small Business Tax Credit, Therapeutic Tax Credit, and Branded Prescription Drug" (Journal Number 046)

  1. The following information is required to journalize Patient Protection Act (Journal Number 046).

  2. Source data for the Adoption Credit entry is the Individual Income Tax Credits report (IITC report #480-1G-11) obtained from Control D.

  3. Source data for the Small Business Tax Credit entry is the Business Income Tax Credits report (BITC report #180-1D-11) obtained from Control D.

  4. Source data for Therapeutic Tax Credit entry is an email from Health and Human Services received on the 1st work day of the month.

  5. Source data for Branded Prescription Drug entry is Excise Tax Collection Report #555-42-11.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Other Click on Apply.
     
    Revenue Accounting Control System Sub Menu Record Highlight Refundable Credit    
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.  
    Maintain Source Journal     Click Cancel  
    Maintain Transaction Window Possible Source Journals Highlight possible source journal Click on "Action" then "Add" .  
    Maintain Source Journal Document # Enter document number from source document.    
    Prepare Date Enter current date or date of source document. Click OK or Add button.  
    Maintain Journal Entry Ledger Classification Highlight preferred ledger classification    
    Amount Enter the amount to be journalized. Click on OK.  
      Screen will default to the reverse entry. Click on Cancel.  
    Maintain Source Journal Journal Entry If correct.. Click on OK.  
    Highlight NTRR Line Data DEC or INC. (Only one or the other) Click on "Action" then "Add" .  
      Click on "OK" or "Add" .  
    Enter Line #2.    
    Click on principal box.    
    Enter amount.    
      When next screen appears click on Cancel.  
      When next screen appears it gives status. Click on " OK" .  
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.  
    Maintain Transaction Window Message   Click on Message.  
      Type in message. Click Enter Key.  
      Post   Click on Post.  

  6. The following general ledger accounts are affected by Journal 046 Patient Protection Act:

    Account Number Post As Account Name TAS
    Adoption Credit, Reclass
    0903 Debit HQ Disbursement, Principal 20X0903
    0950 Credit Adoption Credit, Reclass 20X0950
    Small Business, Reclass  
    0903 Debit HQ Disbursement, Principal 20X0903
    0951 Credit Small Business Reclass 20X0951
    Therapeutic Credit, Reclass  
    0903 Debit HQ Disbursement, Principal 20X0903
    0952 Credit Therapeutic Credit, Reclass 20X0952
    BPD Rev Red, Reclass  
    0903 Debit HQ Disbursement, Principal 20X0903
    2145 Credit BPD Receipts 200152
    BPD Rev., Reclass  
    2145 Debit BPD Receipts  
    2141 Credit HQ Excise  

  7. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    Adoption Credit, Reclass
    20X0950 DEBIT 20X0903 CREDIT
    Small Business Tax Credit, Reclass  
    20X0951 DEBIT 20X0903 CREDIT
    Therapeutic Credit, Reclass  
    20X0952 DEBIT 20X0903 CREDIT

    GWA Reclass Entry
    Credits Credits
    TAS GROSS DISBURSEMENTS TAS RECEIPT AND COLLECTIONS
    BPD Rev Red, Reclass  
    20X0903 CREDIT 200152 CREDIT

1.31.7.4.4.2.6.22  (07-26-2011)
Photocopy Fees (Journal Number 035)

  1. The following information is required to journalize the Photocopy Fees (Journal Number 035).

  2. Source data for the Photo Fees entry is the IPACs obtained from GWA.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select Photocopy Fees.  
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.  
    Prepare Date Enter current date or date of source document.  
    Maintain Journal Entry Ledger Classification Highlight Photocopy Fees.  
    Amount Enter the amount to be journalized. Click on "OK" .
      Screen will default to the reverse entry. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message   Click on "Message" .
      Type in message. Click Enter Key.
    Post   Click on "Post" .

  3. The following general ledger accounts are affected by Journal 035 Photocopy Fees:

    Account Number Post As Account Name
    0920 Debit HQ Photocopy Fee
    5900 Debit HQ BCA, Disbursement
    5630 Credit HQ Expense, Photocopy Fee
    0920 Credit HQ Photocopy Fee

1.31.7.4.4.2.6.23  (12-01-2003)
Postage Repayment (Journal Number 009)

  1. The following information is required to journalize postage repayments.

  2. Source data will be provided once this journal is utilized.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select Postage Repayment.  
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.  
    Prepare Date Enter current date or date of source document.  
    Maintain Journal Entry Ledger Classification Highlight Postage Repayment.  
    Amount Enter the amount to be journalized. Click on "OK" .
      Screen will default to the reverse entry (there are two possible entries, postage repayment and reverse postage repayment, both can not be made in the same journal entry, so when the screen defaults to the other possible entry, it is cancelled). Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message   Click on "Message" .
      Type in message. Click Enter Key.
    Post   Click on "Post" .

1.31.7.4.4.2.6.24  (07-26-2011)
Presidential Election Campaign Fund (PECF) (Journal 003)

  1. The following information is required for the Presidential Election Campaign Fund (Journal 003) is used to reclassify Withholding (Tax Class 1) receipts to the Presidential Election Campaign Trust Fund. This information is entered from Report P/R/F 480-43-30, Presidential Election Campaign Fund Report.

  2. Source data for PECF entry is the Individual Income Tax Credits report (IITC report #480-1G-11) obtained from Control D.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select Presidential Election Fund.  
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.  
    Prepare Date Enter current date or date of source document.  
    Cycle Enter cycle period. Click on "OK" or "Add" .
    Maintain Journal Entry Ledger Classification Highlight Presidential Election Fund.  
    Amount Enter the amount to be journalized. Click on "OK" .
      Screen will default to the status screen showing details for Presidential Election. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message   Click on "Message" .
      Type in message. Click Enter Key.
    Post   Click on "Post" .

  3. The following general ledger accounts are affected by Journal 003 PECF:

    Menu Option Posting Number Debit Account Credit Account
    Presidential Election Fund 003 5081 2111

  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS RECEIPTS AND COLLECTIONS
    20X0906 DEBIT 200101 CREDIT

1.31.7.4.4.2.6.25  (07-26-2011)
Private Collection. Agency (PCA) (Journal Number 063)

  1. The following information is required to journalize Private Collection Agency (PCA) (Journal Number 063).

  2. Source data will be provided once this journal is utilized.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Other Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Private Collection. Agency (PCA)  
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.  
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight PCA Fund  
    Amount Enter the amount to be journalized. Click on OK.
      Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message   Click on Message.
      Type in message. Click Enter Key.
      Post   Click on Post.

  3. The following General ledger Accounts are affected by Journal 063 Private Collection Agency (PCA):

    Account Number Status Account Name
    5111 Debit HQ Expense PCA Fund
    2121 Credit HQ Individual Income

1.31.7.4.4.2.6.26  (07-26-2011)
Refundable Credit (Journal Number 067)

  1. The following information is required to journalize Refundable Credit (Journal Number 067).

  2. Source data for the Individual AMT and Housing Credit entries is the Individual Income Tax Credits report (IITC report #480-1G-11) obtained from Control D.

  3. A report from Carlos Andrade is received month via email for Corporate AMT.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Other Click on Apply.
     
    Revenue Accounting Control System Sub Menu Record Highlight Refundable Credit    
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.  
    Maintain Source Journal Document # Enter document number from source document.    
    Prepare Date Enter current date or date of source document. Click OK or Add button.  
    Maintain Journal Entry Ledger Classification Highlight preferred ledger classification    
    Amount Enter the amount to be journalized. Click on OK.  
    Maintain Source Journal Journal Entry If correct.. Click on OK.  
    Highlight NTRR Line Data DEC or INC. (Only one or the other) Click on "Action" then "Add" .  
      Click on "OK" or "Add" .  
    Enter 2.    
    Click on box.    
    Enter 1.    
    Enter amount.    
      When next screen appears click on Cancel.  
      When next screen appears it gives status. Click on " OK" .  
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.  
    Maintain Transaction Window Message   Click on Message.  
      Type in message. Click Enter Key.  
      Post   Click on Post.  

  4. The following general ledger accounts are affected by Journal 067 Refundable Credit:

    Account Number Post As Account Name TAS
    AMT - Individual, Principal
    0903 Debit HQ Disbursement, Principal 20X0903
    0929 Credit Disbursement, AMT-Ind 20X0929
    Housing, Principal  
    0903 Debit HQ Disbursement, Principal 20X0903
    0930 Credit Disbursement, Housing 20X0930
    AMT - Corporate, Principal  
    0903 Debit HQ Disbursement, Principal 20X0903
    0931 Credit Disbursement, AMT -Corp 20X0931

  5. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    AMT - Individual, Principal
    20X0929 DEBIT 20X0903 CREDIT
    Housing, Principal  
    20X0930 DEBIT 20X0903 CREDIT
    AMT - Corporate, Principal  
    20X0931 DEBIT 20X0903 CREDIT

1.31.7.4.4.2.6.27  (12-01-2003)
Resolve BCA (Journals 054 and 055)

  1. The following information is required to journalize corrected items cleared from the BCA to the proper account:

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select Resolve BCA.  
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    RACS Intermediate Menu Select Highlight Resolve BCA-Credit. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.  
      Prepare Date Enter current date or date of source document.  
    Maintain Journal Entry Ledger Classification Highlight BCA Credit To.  
    Amount Enter the amount to be journalized. Click on "OK" .
    Ledger classification Highlight Disbursement, Principal.  
      Amount Enter the amount to be journalized. Click on "OK" .
        Screen will default to Disbursement Interest. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message   Click on "Message" .
      Type in message. Click Enter Key.
    Post   Click on "Post" .

  2. Any of the following general ledger accounts may be affected by Journal 054, Resolve BCA - Debit, or 055, Resolve BCA - Credit:

    Account Number Resolve BCA — Debit (054) Resolve BCA — Credit (055) Account Name
    5900 Debit Credit HQ BCA Disbursement
    0903 Credit Debit HQ Disbursement, Principal
    0904 Credit Debit HQ Disbursement, Interest
    0906 Credit Debit HQ Disbursement, Earned Income Credit
    0913 Credit Debit HQ Disbursement, DMF
    0920 Credit Debit HQ Disbursement, Health Insurance
    2110 Credit Debit Withholding Revenue Receipts, Direct
    2120 Credit Debit Individual Income Revenue Receipts, Direct
    2130 Credit Debit Corporation Revenue Receipts, Direct
    2140 Credit Debit Excise Revenue Receipts, Direct
    2199 Credit Debit HQ Windfall Profit
    3875 Credit Debit Liability, DMF
    5081 Credit Debit HQ Presidential Election Campaign Fund

1.31.7.4.4.2.6.28  (07-26-2011)
Seized Assets (Journal Number 074)

  1. The following information is required to journalize Seized Assets (Journal Number 074).

  2. Source data for the Seized Asset entry is a spreadsheet from Mark Brey.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Other Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Seized Assets  
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.  
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Seized Assets  
    Amount Enter the amount to be journalized. Click on OK.
      Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message   Click on Message.
      Type in message. Click Enter Key.
      Post   Click on Post.

  3. The following general ledger accounts are affected by Journal 074 Seized Assets:

    Account Number Post As Account Name
    0651 Debit HQ Seized Assets
    4160 Credit HQ Liability, Seized Assets

1.31.7.4.4.2.6.29  (12-01-2003)
Service Center Refunds (Journal Number 012)

  1. The following information is required to journalize the refund principal and interest disbursed by the Service Centers to the Headquarters general ledger accounts (Journal Number 012).

  2. Source data for the Service Center entry is the RACS Report 050, Net Tax Refund Analysis Report.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select Service Center Refunds.  
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Month End NTRR Date Enter month end date. Click on "OK" .
    Maintain Journal Entry Ledger Classification Highlight Principal, SC Refund.  
    Item Enter 1.  
    Amount Enter the amount to be journalized. Click on "OK" .
      Highlight Interest, SC Refund.  
    Item Enter 1.  
    Amount Enter the amount to be journalized. Click on "OK" .
      Screen will default to the reverse entry. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message   Click on "Message" .
      Type in message. Click Enter Key.
    Post   Click on "Post" .

  3. The following general ledger accounts are affected by Journal 012, SPC Refunds.

    Account Number Status Account Name
    5110 Debit HQ Principal, SPC Refunds
    0903 Credit HQ Disbursement Principal
    5210 Debit HQ Interest, SPC Refunds
    0904 Credit HQ Disbursement, Interest

1.31.7.4.4.2.6.30  (07-26-2011)
Tax Receivable Adjustment (Journal Number 028)

  1. The following information is required to journalize Tax Receivable Adjustment (Journal Number 028).

  2. Source data for Tax Receivable Adjustment is the 3 day close monthly spreadsheet from Revenue Transactional Analysis Section.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Other Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Tax Receivable Adjustment  
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document TX Rec Adj and the month from source document.  
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Tax Receivable Adj  
    Amount Enter the amount to be journalized. Click on OK.
      Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message   Click on Message.
      Type in message. Click Enter Key.
      Post   Click on Post.

  3. The following general ledger accounts are affected by Journal 028 Tax Receivable Adjustment:

    Account Number Post As Account Name
    1430 Debit Tax Receivable Adjustment
    4150 Credit HQ Due to Treasury, ADA

1.31.7.4.4.2.7  (07-26-2011)
Journal Reversals (Journal Number 903, Journal Number 902, and Journal Number 905)

  1. The journal reversal window is used to correct a completed erroneous entry. Its number is 903. Other windows include a line modification adjustment window( 902) and a line adjustment window (905). The journal reversal steps follow:

    1. Enter DBA MAIN MENU.

    2. Select "Reverse" .

    3. Reversal Journal Screen will appear (Journal Number 903).

    4. Enter Journal Number to be corrected.

    5. Select "Message" - Annotate the Journal Number that is being reversed and a brief explanation as to the reason. (Example: Correction to Journal Number 016-MMDDYY-XXX, erroneous entry for amount, original $185.00, should be $150.00).

    6. Select "OK" or "enter" .

    7. Select "Post" or "enter" .

    8. Correction Journal will appear on screen starting with Window #903, MMDDYY-XXX.

    9. Annotate Correction Journal Number on Source Document.

    10. Annotate Correction Journal Number and brief explanation as to the reason for Reversal on Original Journal posting being corrected. (Example: Same information as on Correction Journal message).

    11. Re-input correct data into appropriate Accounting Activity Window.

    12. Select "Message" prior to posting.

    13. Annotate Source Document information, Original Journal Number being corrected and the Correction Journal Number. (Example: DMF Offset, Document ID# 12345, Cycle 9425. See Original Journal Entry 016 - MMDDYY-XXX; Correction Journal 903-MMDDYY-XXX).

    14. File Journals (Original, Correction, and Re-input Journal) in binder by Journal Series (016) and number (XXX).

1.31.7.4.4.2.8  (07-26-2011)
Super Windows

1.31.7.4.4.2.8.1  (01-07-2009)
SF 224 Super Window (Journal Number 911)

  1. The following information is required to journalize SF 224 Super Window (Journal Number 911):

    Windows Prompt Description / Action Select or Enter
    DBA Main Menu   Highlight/select Super Windows Click on Apply.
     
    Revenue Accounting Control System Sub Menu Record Highlight SF224 Super Window    
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.  
    Maintain Source Journal Document # Enter document number from source document.    
    Prepare Date Enter current date or date of source document. Click OK or Add button.  
    Maintain Journal Entry Ledger Classification Highlight the preferred debit to be journalized    
    Amount Enter the amount to be journalized. Click on OK.  
      Repeat for each account that has an amount. When finished with required data input, select Click on Cancel.  
    Maintain Transaction Window Source Journal Highlight Super SF224 Credit Click on Action and then ADD.  
    Maintain Source Journal Document # Enter document number from source document.    
    Prepare Date Enter current date or date of source document. Click OK or Add button.  
    Maintain Journal Entry Ledger Classification Highlight the preferred credit to be journalized    
    Amount Enter the amount to be journalized. Click on OK.  
      Repeat for each account that has an amount. When finished with required data input, select Click on Cancel.  
    Maintain Source Journal Journal Entry If correct.. Click on OK.  
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.  
    Maintain Transaction Window Message   Click on Message.  
      Type in message. Click Enter Key.  
      Post   Click on Post.  

  2. The following general ledger accounts are affected by Journal 911 SF 224 Super Window:

    Account Number Post AS Account Name TAS
    0543 CR/DR Sup 224 Recl Informant n/a
    0616 CR/DR Sup 224 Recl HCTC 6163 n/a
    0903 CR/DR Sup 224 Recl Principal 20X0903
    0904 CR/DR Sup 224 Recl Interest 20X0904
    0905 CR/DR Sup 224 Recl Econ Stim 20X0905
    0906 CR/DR Sup 224 Recl EIC 20X0906
    0922 CR/DR Sup 224 Recl Child CR 20X0922
    0923 CR/DR Sup 224 Recl HCTC 20X0923
    0929 CR/DR Sup 224 Recl AMT Cr Ind 20X0929
    0930 CR/DR Sup 224 Recl House RC 20X0930
    0931 CR/DR Sup 224 Recl AMT Cr Corp 20X0931
    0932 CR/DR Sup 224 American Opp Tax 20X0932
    0933 CR/DR Sup 224 Make Work Pay 20X0933
    0935 CR/DR Sup 224 Build America 20X0935
    0936 CR/DR Sup 224 COBRA 20X0936
    0942 CR/DR Sup 224 Gov't Retiree 20X0942
    0945 CR/DR Sup 224 Zone Acad Bonds 20X0945
    0946 CR/DR Sup 224 Sup 224 School Const Bond 20X0946
    0947 CR/DR Sup 224 Renew Energy Bond 20X0947
    0948 CR/DR Sup 224 Energy Con Bonds 20X0948
    0950 CR/DR Sup 224 Adoption Credit 20X0950
    0951 CR/DR Sup 224 Small Business 20X0951
    0952 CR/DR Sup 224 Therapeutic Cr 20X0952
    2111 CR/DR Sup 224 Recl With/FICA 20-0101
    2121 CR/DR Sup 224 Recl Individual 20-0110
    2131 CR/DR Sup 224 Recl Corporation 20-0111
    2141 CR/DR Sup 224 Recl Excise 20-0152
    2151 CR/DR Sup 224 Recl Estate Gift 20-0153
    2171 CR/DR Sup 224 Recl CTA 20-0130
    2181 CR/DR Sup 224 Recl FUTA 20-0121
    2199 CR/DR Sup 224 Recl Windfall Profit 20-0154
    3875 CR/DR Sup 224 Recl IPAC Susp 20F3885.11
    4160 CR/DR Sup 224 Recl Liab SeizAst n/a
    5029 CR/DR Sup 224 Recl Ear Tr Fnd 14X5029
    5081 CR/DR Sup 224 Recl PEC 20X5081.1
    5110 CR/DR Sup 224 Recl Prin SC Ref n/a
    5120 CR/DR Sup 224 Recl Prin, FUTA n/a
    5130 CR/DR Sup 224 Recl Prin, RRT n/a
    5140 CR/DR Sup 224 Recl Prin Customs n/a
    5150 CR/DR Sup 224 Recl Prin, BATF n/a
    5160 CR/DR Sup 224 Recl Prin HC 0923 n/a
    5165 CR/DR Sup 224 Recl Prin HC 6163 n/a
    5210 CR/DR Sup 224 Recl Int, SC Ref n/a
    5220 CR/DR Sup 224 Recl Int, FUTA n/a
    5230 CR/DR Sup 224 Recl Int, RRT n/a
    5240 CR/DR Sup 224 Recl Int, Customs n/a
    5250 CR/DR Sup 224 Recl Int, BATF n/a
    5260 CR/DR Sup 224 Recl DMF n/a
    5261 CR/DR Sup 224 Recl DMF Int Reim n/a
    5511 CR/DR Sup 224 Recl Exp PCA Fnd 20X5510.1
    5644 CR/DR Sup 224 Recl Gov't Retiree n/a
    5645 CR/DR Sup 224 Recl COBRA n/a
    5646 CR/DR Sup 224 Recl MWP n/a
    5647 CR/DR Sup 224 Recl American Opp n/a
    5648 CR/DR Sup 224 Recl BAB n/a
    5654 CR/DR Sup 224 RecRenewEnergyBon n/a
    5655 CR/DR Sup 224 RecEnergyConBonds n/a
    5656 CR/DR Sup 224 RecZoneAcadBonds n/a
    5657 CR/DR Sup 224 RecSchoolConBond n/a
    5658 CR/DR Sup 224 Recl Adoption Cr n/a
    5673 CR/DR Sup 224 RECL Small Business n/a
    5659 CR/DR Sup 224 RECL Therapeutic Cr n/a
    5900 CR/DR Sup 224 Recl BCA Disburse n/a
    5901 CR/DR Sup 224 Recl Excess FICA n/a
    6737 CR/DR Sup 224 Recl NMI 20X6737

1.31.7.4.5  (07-26-2011)
Research Options

  1. This subsection identifies the five options available to Accounting Technicians to research posted journals from the Journal Research Menu. (The trial balance is created from the Balance Research menu as described in IRM 1.31.7.3.6.1).

  2. The following table lists the options available from the Journal Research icon and the primary features of each. On-line research replaces the Daily Production Report (DPR) print, not the end-of-day reports.

    Action Bar Option Pop-Up Menu Option Description
    List Journal Control Use this option to list all journal activity for a designated date. Then select a journal from the drop down menu for more detail.
    List Batch Posting Summary Use this option to research batch posting and failures for day or month. This option replaces the RACS Report 99.
    List Source Journal Use this option to research all journals for a designated Source Journal type.
    Display Journal Control Use this option to research a specific journal when you know the journal number.
    Display Source Journal Use this option to research a specific journal when you know the Document Number or the FRB and Batch Date.

    Note:

    The Assessment Certificate Number will not appear under the "Document" until the Assessment Certificate, Form 23C is posted to the Assessments Report.

    Caution:

    Do not use this option if the Document Number may have been used more than once. The system will select only the first occurrence of the Document Number.

  3. The following steps should be used for Journal Research:

    Step Action
    1 Select the Journal Research Icon
    2 From the previous table, determine the type of research that you need.
    3 Select List or Display from the Action Bar.
    4 From the pop-up menu, select the desired research option.
    5 Complete the required information as follows:
      Option Required Information
    List Journal Control Enter the requested date or accept the current date.
      Batch Posting Summary Enter or accept the accounting month and year, and the desired run date. For posting for the month, check the Month box and the date is disregarded.
      Source Journal Select the Process Type from the List Source Journal menu. From the Source Journal Type window, enter or accept the accounting month and year (must not be later than most recent posting date). Select the Trans Type from the pop-up window (This is the second Source Journal Type box). Select Open or Closed status. "Closed" is used for a confirmed deposit or a selected assessment. Other fields may be entered to narrow the scope of the selection. Note: The closed date may or may not be displayed depending on whether or not the transaction was reversed. If it was reversed, the date won't display. Select Display for additional information.
    Display Journal Control Enter the journal number. Tab to each part of the number.
      Source Journal Enter the document number. Select and highlight the Process and Transaction Type. For daily wire research, enter the Batch Date and Federal Reserve Bank, rather than the Document Number.
    6 Select List or Display to execute the request.
    7 Use the arrow on the drop down menu on the right side of the list, to page to the bottom of the list box. See the paragraph following this table for instructions on the More option.
    8 Highlight any item on the journal list box and select Display for a complete record of the journal.
    9 Select Print for a copy of any list or journal that you have obtained. Since the record will remain in the database for 3 years, it may not be necessary to print your research.

  4. Several of the research options are limited in the number of journal records that can be retrieved by one request. On rare occasions, additional journal records may be present on the database, but were not forwarded to the computer because of the system capacity. To receive these additional records, select the More option from the Action Bar. The system does not alert you that more journal records are available. The window capacity for each research option is as follows:

    Research Option Window Capacity
    List Journal Control 300 Journal Control Records
    List Batch Posting Summary 200 Batch Posting Records
    50 Transaction Failures
    List Source Journal 110 Source Journals
    Display Journal Control 100 Source Journals
    Display Source Journal 20 Journal Control Records
    150 Journal Entries.

1.31.7.4.6  (07-26-2011)
Refund Match Confirmation

  1. Treasury Department Order (TDO) payments are downloaded from Government Wide Agency (GWA) by Revenue Systems Analysis (RSA) analyst at headquarters. The data is then uploaded into Redesign Revenue Accounting System (RRACS) database. The Refund Match will read the TDO payment file and match them against the refund records on RRACS. This process will confirm all refunds that have been disbursed from Treasury and report the funds on the SF 224.

  2. This process will be performed every Thursday and the first of the month.

  3. An email is sent to MITS to process the batch job for refund match journals.

  4. The HQ analyst notifies the campus via email that the refund match journals have posted.

1.31.7.4.7  (12-01-2003)
Month End Closing

  1. When all transactions for a particular accounting month have been input, procedures must be followed to close out the month, generate reports, and set up the data base for the new month's transactions.

1.31.7.4.8  (03-18-2009)
Statement of Difference

  1. A Statement of Difference, SF 6652, is a notice from Treasury that transactions reported for the month by an agency differ from control totals maintained by Treasury. The SF 6652 indicates that the agency has a discrepancy in deposits or disbursements and must be corrected.

  2. The reporting is from the Statement of Transactions (SF 224). Statement of Difference is issued by Treasury when deposits reported by agencies does not agree with deposits reported by banks and when disbursements do not match payments processed by Treasury Disbursement Office.

  3. Disbursements are reported on section II, line 1 and Deposits reported on section III, line 3 of the SF 224, generates the Statement of Difference.

  4. After the receipt of the SF 224, FMS will transmit Forms 6652, Statement of Difference for Deposit Transactions and Disbursement Transactions, information electronically through GWA. This information is not available on GWA until FMS has completed their monthly balancing. This generally occurs around the 8th of each month. Once this information is available, ECC-DCC will run the DT/DV match. Under the Deposit-in-Transit system, the detail audit responsibility will be performed by the depositing agency rather than FMS. This is to be done consistently on a monthly basis following the report month.

1.31.7.4.8.1  (03-18-2009)
Instruction for printing GWA Statement of Difference

  1. On the 8th of each month the Statement of Difference for Deposit and Disbursement are available on GWA:

    1. Open the Internet Explorer program

    2. Once the Internet Explorer prompt is up type the following: https:gwa.gov

    3. For access to the system, the user will need an user id and password obtained through the user's supervisor and FMS.

    4. If there is a Statement of Difference print the necessary reports from the system

  2. A Statement of Difference should be reconciled before the end of the next accounting period. If there should not be any aged reconciling items for more than ninety days. This will reflect in the SPC and HQ receiving a red on their scorecard.

    Note:

    IPAC is the automated collection and payment mechanism used for interagency transactions.

1.31.7.4.8.2  (03-18-2009)
The Statement of Difference for Disbursements

  1. The FMS maintains disbursement control totals for each agency by ALC.

  2. Treasury Disbursement Office(TDO) submit payment information based on agency requests for disbursements in the form of Treasury checks and Secure Payment System (SPS) payments. During the month, FMS incorporates agency payments as reported by the TDO into its disbursement control totals for those agencies that prepare a SF 224.

  3. IPAC information is captured in the FMS database as agencies establish buyer-seller relationships and transfer funds from one agency to another.

  4. Each disbursement Statement of Difference identifies the:

    1. Name and address of the agency receiving the statement.

    2. Accounting period ended (when the statement was generated).

    3. Audit month (the accounting month of the difference).

    4. The ALC (4 or 8 digit identifier).

    5. The detail columns (which comprise the bulk of the statement).

  5. The Statement of Difference - Disbursements contains 6 columns:

    1. Reference - shows who reported the transaction against the ALC whether IPAC, TDO or both.

    2. Report date -- the accounting month of the transactions.

    3. Reporting symbol -- represents the reporting agency or adjustment source. The source usually appears as the ALC symbol.

    4. Agency control accounts maintained by Treasury -- the total of all disbursement transactions reported by the TDO and others.

    5. Accounting reports submitted by agencies -- the total disbursement amount reported by the agency.

    6. Amount of Difference -- the difference between what the agency reported and the FMS disbursement control total.

1.31.7.4.8.2.1  (03-18-2009)
Common Disbursement Errors

  1. The most common errors causing a disbursement Statement of Difference are:

    1. Disbursement reported by the Agencies but not by Treasury, FMS, or IRS SPC.

    2. Disbursement reported by Treasury, FMS, and IRS SPC but not by agencies.

    3. Items reported for an incorrect month by the agency.

    4. Items reported for an incorrect month by TDO or IPAC.

    5. Agency reported an amount but TDO or IPAC documents show a different amount.

    6. TDO or other agency reported an amount but agency shows another amount.

    7. ALC reported incorrectly by the agency.

    8. ALC reported incorrectly by TDO or other agency.

    9. Duplicate entry by the agency.

    10. Duplicate entry by TDO or other agency.

    11. Check the SF 224, IPAC figures, and any bills that might have been charged to the Agency Location Code (ALC) .

1.31.7.4.8.2.1.1  (03-18-2009)
Treasury Disbursement Office (TDO) /Agency Differences

  1. Most agencies use Treasury TDO to process their payments. Examples of TDO/Agency differences:

    1. When an agency posts disbursements on their Statement of Transactions before the TDO has issued those payments.

    2. Conversely, if the TDO has recorded disbursements, which an agency has not reported on their SF 224 Statement of Transactions, a Statement of Difference is generated. If the TDO reports an amount different than an agency reports for the month, FMS will also generate the Statement of Difference.

    3. Agencies have the ability to monitor their disbursements through the TDO Agency Link prior to reporting them on the SF224 Statement of Transactions. The TDO Agency Link shows all the payments issued per ALC during a particular accounting period.

1.31.7.4.8.2.1.2  (03-18-2009)
IPAC Differences

  1. IPAC differences occur when an agency fails to report or incorrectly reports a transaction. Examples follow.

    1. If the customer agency reports a disbursement, but the billing agency doesn't post a collection on its SF224, the billing agency will receive a Statement of Difference. If the opposite occurs and the customer agency doesn't post a payment on its Statement of Transactions, the customer agency receives a Statement of Difference.

    2. When agencies use the IPAC (Voucher and Schedule of Withdrawals and Credits) for interagency billing and collections, both sides of the accounting entry are accomplished by the customer agency and there is no difference in Treasury's control totals.

    3. When an agency uses IPAC to accomplish those same payments and collections, a debit to one ALC and a credit to the other ALC occurs. If both agencies do not report its side of the transaction a Statement of Difference is created for both. If only one agency reports its side of the transaction, a Statement of Difference will be created for the agency that failed to report the transaction.

1.31.7.5  (12-01-2003)
Appropriation Fund Control

  1. An appropriation is an act of Congress that provides budget authority to Federal Agencies to incur obligations and to make payments out of the Treasury. The appropriation warrant is the document that establishes, by appropriation symbol, the amounts appropriated by Congress. The term "fund control" refers to the various policies, procedures, and records used to exercise administrative control over obligating and expending appropriations and funds. Fund control (See Fund Control Terms later in this IRM) procedures are actions taken by OMB and individuals agencies to assure that:

    1. Funds are used only for authorized purposes.

    2. Funds are economically and efficiently used.

    3. Obligations or expenditures do not exceed the amounts appropriated (by action of the U.S. Congress), apportioned (by OMB actions), allocated (by Agency actions), or allotted/sub-allotted (by Agency action).

    4. Obligation or disbursement of funds is not reversed or otherwise withheld without congressional knowledge or approval.

  2. Each agency monitors the amount in the appropriation warrant by recording and maintaining the appropriation and making certain the balance will be adequate for all incurred obligations.

  3. Receipt, appropriation, and other fund account symbols and titles are assigned by the Department of the Treasury consistent with the principles and standards prescribed by the Comptroller General of the United States.

1.31.7.5.1  (07-26-2011)
Year-End Closing Statement, Form 2108

  1. This report is generated at the end of the Fiscal Year after the SF 133 is generated. A separate report for each appropriation account shows the balance whether it is positive or negative. The balance of the appropriation is shown under Preclosing Unexpended Balance and Unobligated Balance. This form is used to reduce the account to a zero balance. A copy is maintained in Revenue Systems and Analysis Section.

  2. The appropriation accounts assigned to Headquarters ALC 20-09-6500 are:

    1. 20X0903 Refund Principal

    2. 20X0904 Refund Interest

    3. 20X0905 Rebate

    4. 20X0906 Earned Income Credit

    5. 20X0922 Child Tax Credit

    6. 20X0923 Health Care Tax Credit

    7. 20X0929 Individual AMT Credit

    8. 20X0930 Housing Credit

    9. 20X0931 Corporate AMT Credit

    10. 20X0932 American Opportunity Credit

    11. 20X0933 Make Work Pay Credit

    12. 20X0935 Build America Bond Credit

    13. 20X0936 COBRA Credit

    14. 20X0942 Government Retiree Credit

    15. 20X0945 Zone Academy Bonds

    16. 20X0946 School Construction Bonds

    17. 20X0947 Renewable Energy Bonds

    18. 20X0948 Energy Conservation Bonds

    19. 20X0950 Adoption Credit

    20. 20X0951 Small Business Credit

    21. 20X0952 Therapeutic Credit

    22. 20X5081.001 Presidential Election Campaign Fund

    23. 20X5433 Informant Payments, Internal Revenue

    24. 20X5433.001 Underpayment and Fraud Collection

    25. 20X5510.001 Receipts for Private Collection Agency

    26. 20X6163 Health Coverage Tax Credit

    27. 20X6511.009 Seized Cash

    28. 20X6737 Northern Mariana Islands

    29. 20X6738 Coverover Withholdings - U.S. Virgin

    30. 20X6740 Coverover Withholdings - Guam

    31. 20X6741 Coverover Withholdings - American Samoa

    32. 20X6879.009 Unapplied Collections


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