- 1.31.7.1 Overview
- 1.31.7.2 References
- 1.31.7.3 Background
- 1.31.7.4 RRACS Accounting Applications
Manual Transmittal
July 26, 2011
Purpose
(1) This transmits a revised IRM 1.31.7, CFO Internal Policy and Procedures, Operating Procedures for the Revenue Systems and Analysis Section in the National Headquarters Office.
Material Changes
(1) Changed the title from "Operation Procedures for the Revenue Systems Office (RSO) in the National Headquarters Office" to "Operating Procedures for the Revenue Systems and Analysis Section in the National Headquarter Office."
(2) Changed IRACS to RRACS.
(3) Changed Interim Revenue Accounting and Control System to Redesign Revenue Accounting and Control System.
(4) Added acronyms for RRACS, SOCA, TAS, and USSGL. Deleted IRACS acronym.
(5) Added the new chart of accounts for RRACS accounts.
(6) Added the SGL chart of accounts.
(7) Added the Posting number and window names for HCTC/Informant, Refundable Credit, American Opportunity Warrant, Make Work Pay, Government Retiree, COBRA, Build America Bond, Qualified Zone Academy Bonds, Qualified School Construction Bonds, New Clean Renewable Energy Bonds, Qualified Energy Conservation Bonds, Adoption Credit, Small Business Credit, and Therapeutic Credit windows for Warrant , Surplus Warrant, and Reclass. Also added the Allowance for Doubtful Accounts, Seized Assets, Tax Receivable Adjustment, and Net Receivable Change for SOCA.
(8) Added Treasury Account Symbols 20X0929, 20X0930, 20X0931, 20X0932, 20X0933, 20X0935, 20X0936, 20X0942, 20X0945, 20X0946, 20X0947, 20X0948, 20X0950, 20X0951, 20X0952, 20X6163, 20X6511.09 to the TAS chart of accounts.
(9) Deleted the old SGL crosswalk.
(10) Deleted the Change System tables section.
(11) Added the maintenance window section.
(12) Added a Government - Wide Accounting Modernization section.
(13) Replaced the SF224 process with the End of Month Reconciliation process.
(14) Replaced Revenue Systems Office (RSO) with Revenue Systems and Analysis Section.
(15) Made editorial changes throughout the document.
(16) Added Source documents to each journal.
(17) Deleted the following sections: Generating Trial Balance, Balancing Headquarters SF 224 (RACS 018) with HQ Trial Balance, Preparing the Consolidated SF 224, Reconciliation Tools, Transaction Logs, Financial Analysis Branch, Support Listings, IPAC Supporting Listing, TDO/Agency Link or Agency Confirmation Report, Report Generation, Journal Source Data Sources, Debtor Master File, Territories Cover over, Railroad Retirement Refunds, FUTA Refunds, Bureau of Alcohol, Tobacco and Firearms and U.S. Customs Refunds, Earned Income Credits, Presidential Election Campaign Fund, Excess Federal Insurance Contribution Act, Trust Funds, Earmark Reports, Highway Trust Fund and Airport and Airways Trust Fund, Child Tax credits, Territorial Child Tax Credits, Accounting Reports, Statement of Transactions, SF 224, Net Tax Refund Report, Data Book Tables, FUTA Form 940, Preparation of Reports, Gross Revenue (GR) and S-1 Report, Setting up the S-1/Gross Revenue Spreadsheet for a New Fiscal Year, Input/Update Data, Comparison of Spreadsheet Data, Packaging, Railroad Retirement Tax, Installment Agreement User Fees, Preparation and Distribution of User Fee Report, Backup Procedures for User Fee Report if RACS Reports are not available, Public Debt, Guam Cover Over, Review of SPC Reports, Monthly Trial Balance, Reconciliation of General Ledger Accounts (Form 3997), Budget Formulation/Execution/Updates, Current Year Activities, Updates to Next Years Budget, Unfunded Requirements, Budget Formulation of Future Years, Fund Control Terms, Treasury Warrants, Supplemental Warrants, Surplus Warrants, and Recision Warrants, Accounting Forms, and Report on Budget Execution, Stand Form (SF) 133.
(18) Added Refund Match Confirmation.
(19) Added the following TAS to Year-End Closing Statement: 20X0923, 20X0942, 20X0945, 20X0946, 20X0947, 20X0948, 20X0950, 20X0951, 20X0952, 20X5081.001 and 20X5433.
(20) Organized journals in alphabetical order.
(21) Added Branded Prescription Drug.
(22) Changed Enterprise Computing Center/Detroit Computing Center (ECC/DCC) to Enterprise Computing Center/Martinsburg Computing Center (ECC/MCC)
(23) Added the following accounts: 2145-BPD Receipts, 2725-Frozen Credit Payable, and 2825 Frozen Credit Payable.
Effect on Other Documents
This supersedes IRM 1.3.7, Operation Procedures for the Revenue Systems Office (RSO) in the National Headquarters, dated March 18, 2009.Audience
These procedures are primarily for the use of accountants, accounting technicians, and managers in the Revenue Systems and Analysis Section in the Chief Financial Officer Organization.Effective Date
(07-26-2011)George Lee
ACFO, Revenue Financial Management
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This IRM contains background information, objectives, and standards for the Redesign Revenue Accounting Control System (RRACS). It also contains procedural steps for Revenue Systems and Analysis Section staff accountants and technicians to use when entering data into RRACS, as well as procedures relating to system security, research, balancing, report preparation, and data source location.
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This section includes references that will be useful when using this IRM.
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This is a list of common acronyms used in this IRM.
ACRONYMS DESCRIPTION AATF Airport and Airways Trust Fund Acct Account ADA Allowance for Doubtful Accounts AFS Automated Financial System AJR Adjustment Record ALC Agency Location code AMT Alternative Minimum Tax ANMF Automated Non-Master File ATAO Application for Taxpayer Assistance Order ANSPC Andover Submission Processing Center ATSPC Atlanta Submission Processing Center AUSPC Austin Submission Processing Center BATF Bureau of Alcohol, Tobacco, and Firearms BCA Budget Clearing Account BIS Budget Item Submission BITC Business Income Tax Credits BMF Business Master File BPD Branded Prescription Drug BRD Budget Review Division BSP Business Systems Planner BSPC Brookhaven Submission Processing Center CAA Centralized Accounting Activity CADE Custodial Account Data Engine CAR Commissioner's Annual Report CFO Chief Financial Officer CG Comptroller General CNC Currently Not Collectable CR or Cr Credit CSPC Cincinnati Submission Processing Center CTA Carrier Transportation Act DBA Data Base Administrator DCC Detroit Computing Center DDIA Direct Debit Installment Agreement DEC Decrease DIO Division Information Officer DISB Disbursement DLN Document Locator Number DMF Debtor Master File DOC ID Document Identification DPR Daily Production Report DPS Daily Posting Summary DR or Dr Debit DT Deposit Ticket DTCR Deposit Ticket Classification Report DTF Deposit Ticket File DV Debit Voucher DWR Daily Wire Record ECC Enterprise Computing Center ECS Electronic Certification System EDP Electronic Data Processing EF Electronic Filing EFTPS Electronic Federal Tax Payment System EIC Earned Income Credit EIN Employer Identification Number EMSS Executive Management Support System EOD End-of-Day EOMF Exempt Organization Master File EP/EO Employee Plans/Exempt Organization FAB Financial Analysis Branch FAFR Federal Agency Financial Reports FICA Federal Insurance Contribution Act FMFIA Federal Managers' Financial Integrity Act FMS Financial Management Service FRB Federal Reserve Bank FRC Federal Record Center FSPC Fresno Submission Processing Center FTD Federal Tax Deposit FTE Full Time Equivalent FUTA Federal Unemployment Tax Act FY Fiscal Year FYE Fiscal Year End FYTD Fiscal Year to Date GAO Government Accountability Office GL General Ledger GOVT Government GPO Government Printing Office GR Gross Receipts GSA General Services Administration GWA Government-Wide Accounting System HCTC Health Care Tax Credit HQ Headquarters HTF Highway Trust Fund ID Identification IDRS Integrated Data Retrieval System IFM Internal Financial Management IITC Individual Income Tax Credits IMF Individual Master File INC Increase IND Individual INT Interest IPAC Intra-governmental Payment and Collection System IRC Internal Revenue Code IRS Internal Revenue Service ISRPS Integrated Submission Remittance Processing System ITS Information Technology Services KCSPC Kansas City Submission Processing Center LADAR Large Dollar Accounts Receivable Monitoring System LAN Local Area Network LUST Leaking Underground Storage Trust Fund MCC Martinsburg Computing Center MF Master File MSPC Memphis Submission Processing Center MITS Modernization, Information Technology, and Security Services MWP Make Work Pay NCFB New Carrollton Federal Building NMF Non-Master File NMI Northern Mariana Islands NTRR Net Tax Refund Report OASDHI Old Age Survivors, Disability and Hospital Insurance OCR Optical Character Recognition OMB Office of Management and Budget OPAC On-Line Payment and Collection System OPACR On-Line Payment and Collection System Receipts OPM Office of Personnel Management OPP Opportunity ORR Office of Revenue Reporting OSPC Ogden Submission Processing Center OTA Office of Tax Analysis PAC Program Activity Code PCA Private Collection Agency PCC Paper Check Conversion PECF Presidential Election Campaign Fund PPA Patient Protection Act PRO Problem Resolution Officer PRP Problem Resolution Program PSPC Philadelphia Submission Processing Center RACR Reciprocal Accounting Control Record RACS Revenue Accounting Control System RARS Revenue Accounting Reports Section Rec Receivable Recl Reclass RFC Regional Finance Center RFM Revenue Financial Management RPS Remittance Processing System RR or RRT Railroad Retirement Tax RRACS Redesign Revenue Accounting Control System RRB Railroad Retirement Board RSO Revenue Systems Office SECA Self Employment Contribution Act SF Standard Form SFC Statement of Financial Condition SIBAC Simplified Intra-Governmental Billing and Collection System SOC Sub-Object Code SOCA Statement of Custodial Accounts SPC Submission Processing Center SS Social Security SSA Social Security Administration Suppl Supplemental Sur or Surp Surplus TAS Treasury Account Symbol TFM Treasury Financial Manual TFS Treasury Financial System TIER Treasury Information Executive Repository TIGTA Treasury Inspector General for Tax Administration TRCAT Transaction Category Report UNEMPLOY Unemployment USC United States Code USSGL United States Standard General Ledger Warr Warrant W/H Withholding Tax WPT Windfall Profit Tax
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This is a glossary of terms found in RRACS.
RRACS TERM DEFINITION Accelerator A key or sequence of keys that provides a shortcut to accessing a specific application function. Action Bar A bar across the top of a window that displays the allowable actions for that window. Active Window The window being used. This is the window that receives mouse and keyboard input. Authorization The right granted to a user group or users to communicate with or make use of a computer system, network or database. Available Choice An item that you can select depending upon the current state of the program. Border A visual indicator of a window's boundaries. Button A mechanism on a pointing device, such as a mouse or an area on the computer screen, used to request or initiate an action. Cancel A push button that, when selected, removes the active window without performing any changes and returns to the one that preceded it. Choice Any item that you can select. A choice can appear in a selection field, in a menu, or in text (a list of selectable choices), or it might be represented by an icon. Click To press and release the select button on a pointing device without moving the pointer off the choice. Clock Pointer A visual cue, in the shape of a clock, that indicates that the computer is performing operations. The mouse pointer changes to this shape while the computer is processing. Close A choice in Window List. This choice ends highlighted programs and objects and their associated windows. Cursor A visual clue that shows you where the mouse or keyboard input will appear on the screen. Drop Down Menu A vertical list of actions that appear when an action is selected from the Action Bar. It contains choices appropriate for a given object or set of objects in their context. Edit Button Used to correct an identifiable error before the item is posted. The selection cannot be used to change an 'Originating Source' from the Deposit Window. Field An identifiable area in a window used to contain data. File A collection of related data that is stored and retrieved by an assigned name. Help A choice on a pop-up menu that provides assistance and information. The Help choice also can appear in the programs that have a menu bar. Highlighting Emphasizing a display element or segment by modifying its visual attributes. 1–Beam Pointer (Cursor) A pointer that indicates that the cursor is over an area where text can be typed. Icon A graphical representation of an object, representing the file/program available within the computer. Inactive Window A window not currently being used. This window cannot receive input from the mouse or computer. Information Box A box displayed that provides feedback to a user after the user posts an action. Information Processing System A system that performs data processing and is integrated with processes such as office automation and data communication. IRS Account General Ledger Account List Box A vertical scrollable list of objects or settings choices that can be selected. Log In or Login The process used to obtain access to the system. The user needs to provide the user ID and password which identifies the user. Log Out or Logout A menu choice used to end a session or request that a session be ended. Maximize Button A large, square button located in the right most corner of the title bar of a window that, when selected, enlarges the window to its largest possible size. Message Button A button that, when selected, will bring up a dialog box where a message can be typed. Menu A displayed list of available items from which a selection can be made. Mini-icon A small version of an icon located on the title bar of a window. Minimize Button A button located next to the right most button in a title bar, that when selected, reduces the window to its smallest possible size. It also removes all of the windows associated with that window from the screen. Menu Bar The area near the top of the window, below the title bar and above the rest of the window, that contains choices to provide access to other menus. Mouse A posting device that is moved on a flat surface to position a pointer on the screen. It allows the selection of a choice or function to be performed. It also performs operations on the screen, such as dragging or drawing lines from one position to another. Mouse Button A mechanism on a mouse that is pressed to select choices or initiate actions. OK Button A push button that accepts any changes made to information in a pop-up window, then closes it. It also indicates acceptance of system messages. Open To create a file or make an existing file available for processing or use. Password A string of characters that a user, program, or a computer operator must specify along with a user ID to meet security requirements. This will allow the user to gain access to a system and to the information stored within it. Pointer The symbol displayed on the screen that is moved with a pointing device, such as a mouse. Pop-up Window A movable window, fixed in size, in which the user provides information required by an application so that the application can continue to process requests. Post Button A button on the window that when selected will generate a Journal Control Number. This button also validates all fields or selected fields within the window and posts to the database. Pre-Selected Choice A choice highlighted and selected by the program when a selection field first appears. The user can proceed immediately to the next field if the selected choice is acceptable. Primary Window The window in which the main interaction between the user and the application takes place. Push Button A rounded-corner rectangular control containing text or graphics, or both. Push buttons are used in windows for actions that occur immediately when the push button is selected. Refresh An action that will clear all previous input and will bring up a clean window for the user. Scroll To move a display image vertically or horizontally to view data that is not otherwise visible in a display screen or window. Scroll Bar A part of a window, associated with a scrollable area, that the user interacts with to see information that is not currently visible. Scroll bars can be displayed vertically and horizontally. Scroll Box A part of the scroll bar that shows the position and size of the visible information in a window relative to the total amount of information available. Secondary Window A type of window that can be moved and sized and is always associated with a primary window. Select To use the selection button to highlight or choose an item such as an object or a menu choice. When the user makes a selection, there is a subsequent action that will apply. Selection Cursor A visual indication that the user has selected a choice. It is represented by outlining the choice with a dotted box. Selection Field A set of related choices from which the user can select one or more. Selection List A group of items which can be scrolled through to select one choice. Shutdown The process of selecting the shutdown choice before the computer is closed off so that data and configuration information is not lost. Start To begin operation of a program in memory. Status The status identifies the debit or credit transaction Tab An action, achieved by pressing the Tab Key that moves the cursor to the next field. Title Bar The area at the top of each window that can contain the window title and a title-bar icon. When appropriate, it also contains the hide, maximize, and restore buttons. Title-Bar Icon The mini-bar icon in the upper-left corner of the Title-Bar that represents the object that is open in the window. Unavailable Choice A choice or object that cannot be selected or directly manipulated, indicated by reduced contrast. User Identification (User ID) The name used to associate the user profile with a user, when a user logs on a system. The correct user ID and password will allow access to a system. Using Help A cascaded choice on the Help menu that gives information about how the help function works. This choice is also available on those programs that have Help as a choice on a menu bar. Window An area of the screen with visible boundaries within which information is displayed. A window can be smaller than or the same size as the screen. Windows can appear to overlap on the screen.
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HQ posting numbers.
Journal Posting Number Journal Name 000 Transmittals 001 EIC Advance 002 Reserve 003 Presidential Election Fund 004 DMF Transfer From BCA 005 Excise (Windfall, Earmark) 006 Excess FICA 007 Excise (F4136-843) 008 Excise NTRR 009 Postage Repayment 010 Railroad Retirement Tax 011 Child Credit Disbursement 012 Service Center Refunds 013 Postage IPAC 014 Railroad Retirement DR 015 FUTA-Debit 016 IPAC Receipt 017 FUTA-Credit 018 Northern Mariana Islands 019 Railroad Retirement CR 020 BATF 021 Customs 022 Child Credit Warrant 023 Child Credit Surplus 024 Make Work Pay, Reclass 025 Make Work Pay, Warrant 026 Make Work Pay, Surplus Warrant 027 IPAC Disbursement 028 Tax Receivable Adjustment 029 Frozen Credit 031 Postage Warrant 032 Refund IRC Principal 033 Refund IRC Interest 034 Earned Income Credit 035 Photocopy Fee Disb. 036 IPAC Territorial Child CR 037 Refund IRC Principal Surplus 038 Refund IRC Interest Surplus 039 EIC Surplus 040 Health Coverage Tax Credit 041 PPA Act Warrant (Adoption Credit, Small Business Credit, and Therapeutic Credit) 042 PPA Act Surplus Warrant (Adoption Credit, Small Business Credit, and Therapeutic Credit) 043 PPA Act Reclass (Adoption Credit, Small Business Credit, and Therapeutic Credit) 044 HIRE-BOND Warrant (Qualified Zone Academy Bonds, Qualified School Construction Bonds, New Clean Renewable Energy Bonds, and Qualified Energy Conservation Bonds) 045 HIRE-BOND Surplus Warrant (Qualified Zone Academy Bonds, Qualified School Construction Bonds, New Clean Renewable Energy Bonds, and Qualified Energy Conservation Bonds) 046 HIRE-BOND Reclass (Qualified Zone Academy Bonds, Qualified School Construction Bonds, New Clean Renewable Energy Bonds, Qualified Energy Conservation Bonds, and Branded Prescription Drug) 051 Reverse Closeout-Credit 053 Reverse Closeout-Debit 054 Resolve BCA-Debit 055 Resolve BCA-Credit 056 EIC DMF Offset 057 EIC Disbursements 058 1081T 059 1081F 060 Resolve BCA. 061 FUTA 062 HCTC - No SF224 063 Private Collection Agency 064 Economic Stimulus Rebate 065 Rebate Warrant 066 Rebate Surplus Warrants 067 Refundable Credit (Individual AMT, First Time Home buyers Credit, and Corporate AMT) 068 Refundable Warrant (Individual AMT, First Time Home buyers Credit, and Corporate AMT) 069 Refundable Warrant, Surplus (Individual AMT, First Time Home buyers Credit, and Corporate AMT) 070 HCTC/Informant Warrant 071 HCTC/Informant Surplus Warrant 072 HCTC IFM Portion 073 Allowance Doubt Acct (ADA) 074 Seized Assets 075 NTRR Rollup 076 Net Receivable Change SOCA 077 American Opportunity Cr, Reclass 078 American Opportunity Cr, Warrant 079 American Opportunity Cr, Surplus War 090 HQ MISC Application 091 Government Retiree,Reclass 092 Government Retiree, Warrant 093 Government Retiree, Surplus Warrant 094 COBRA, Reclass 095 COBRA, Warrant 096 COBRA, Surplus Warrant 097 Build America, Reclass 098 Build America, Warrant 099 Build America,Surplus Warrant
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This is a list of account numbers used at Headquarters.
Account Number Account Name Normal Balance Type of Account 0003 HQ Warrant, Principal DEBIT REAL 0004 HQ Warrant, Interest DEBIT REAL 0005 HQ Warrant, Rebate DEBIT REAL 0006 HQ Warrant, Earned Income CR DEBIT REAL 0022 HQ Warrant, Child Credit DEBIT REAL 0023 HQ Warrant, HCTC DEBIT REAL 0029 HQ Warrant, AMT - Ind DEBIT REAL 0030 HQ Warrant, Housing Credit DEBIT REAL 0031 HQ Warrant, AMT - Corp DEBIT REAL 0032 HQ Warrant, American Opp Tax Credit DEBIT REAL 0033 HQ Warrant, Make Work Pay DEBIT REAL 0035 HQ Warrant, Build America Bond DEBIT REAL 0036 HQ Warrant, COBRA DEBIT REAL 0042 HQ Warrant, Govt Retirees Credit DEBIT REAL 0043 HQ Warrant, Informant DEBIT REAL 0045 Zone Academy Bonds, Warrant DEBIT REAL 0046 School Construction Bonds, Warrant DEBIT REAL 0047 Renewable Energy Bonds, Warrant DEBIT REAL 0048 Energy Conservation Bonds, Warrant DEBIT REAL 0050 Adoption Credit, Warrant DEBIT REAL 0051 Small Business Credit, Warrant DEBIT REAL 0052 Therapeutic Credit, Warrant DEBIT REAL 0129 HQ Apportion, AMT - Ind CREDIT REAL 0130 HQ Apportion, Housing CR CREDIT REAL 0131 HQ Apportion, AMT - Corp CREDIT REAL 0143 HQ Apportion, Informant CREDIT REAL 0203 HQ Surplus Warrant, Prin CREDIT REAL 0204 HQ Surplus Warrant, Int CREDIT REAL 0205 HQ Surplus Warrant, Rebate CREDIT REAL 0206 HQ Surplus Warrant, EIC CREDIT REAL 0222 HQ Surplus Warrant, Child Credit CREDIT REAL 0223 HQ Surplus Warrant, HCTC CREDIT REAL 0229 HQ Surplus Warrant, AMT - IND CREDIT REAL 0230 HQ Surplus Warrant, Housing CR CREDIT REAL 0231 HQ Surplus Warrant, AMT Corp CREDIT REAL 0232 HQ Surp. Warrant, American Opp Tax CREDIT REAL 0233 HQ Surp Warrant, Make Work Pay CREDIT REAL 0235 HQ Surp Warrant, Build America Bond CREDIT REAL 0236 HQ Surp Warrant, COBRA CREDIT REAL 0242 HQ Surp Warrant, Govt Retirees CR CREDIT REAL 0243 HQ Surplus Warrant, Informant CREDIT REAL 0245 Zone Academy Bonds, Surplus Warrant CREDIT REAL 0246 School Construction Bonds, Surplus Warrant CREDIT REAL 0247 Renewable Energy Bonds, Surplus Warrant CREDIT REAL 0248 Energy Conservation Bonds, Surplus Warrant CREDIT REAL 0250 Adoption Credit, Surplus Warrant CREDIT REAL 0251 Small Business Tax Credit, Surplus Warrant CREDIT REAL 0252 Therapeutic Credit, Surplus Warrant CREDIT REAL 0543 HQ Disbursement, Informant DEBIT REAL 0616 HQ Disbursement, HCTC 6163 DEBIT REAL 0651 HQ Seized Assets DEBIT REAL 0903 HQ Disbursement Principal DEBIT REAL 0904 HQ Disbursement, Interest DEBIT REAL 0905 HQ Disbursements, Rebate CREDIT NOMINAL 0906 HQ Disbursement, Earned Income CR DEBIT REAL 0913 HQ Disbursement, DMF DEBIT NOMINAL 0920 HQ Photocopy Fee DEBIT REAL 0922 HQ Child Credit DEBIT REAL 0923 Health Coverage Tax Credit DEBIT REAL 0929 HQ Disbursement, AMT-IND DEBIT REAL 0930 HQ Disbursement, Housing DEBIT REAL 0931 HQ Disbursement, AMT-Corp DEBIT REAL 0932 HQ Disbursements, American Opp Tax CREDIT REAL 0933 HQ Disbursements, Make Work Pay CREDIT REAL 0935 HQ Disbursement, Build America Bond CREDIT REAL 0936 HQ Disbursements, COBRA CREDIT REAL 0942 HQ Disbursements, Govt Retiree CR CREDIT REAL 0945 Zone Academy Bonds, Reclass CREDIT REAL 0946 School Construction Bonds, Reclass CREDIT REAL 0947 Renewable Energy Bonds, Reclass CREDIT REAL 0948 Energy Conservation Bonds, Reclass CREDIT REAL 0950 Adoption Credit, Reclass CREDIT REAL 0951 Small Business Credit, Reclass CREDIT REAL 0952 Therapeutic Credit, Reclass CREDIT REAL 1106 Reserved DEBIT REAL 1206 Reserved DEBIT REAL 1256 Reserved DEBIT REAL 1306 Reserved DEBIT REAL 1401 Tax Receivable Accrued Interest DEBIT REAL 1402 Tax Receivable Accrued Penalty DEBIT REAL 1403 Compliance Assessments Principal DEBIT REAL 1404 Compliance Assessments Accrued Int DEBIT REAL 1405 Compliance Assessments Accrued Pen DEBIT REAL 1406 Write Offs Principal DEBIT REAL 1407 Write Offs Accrued Interest DEBIT REAL 1408 Write Offs Accrued Penalty DEBIT REAL 1409 Memo Principal DEBIT REAL 1410 Memo Accrued Interest DEBIT REAL 1411 Memo Accrued Penalty DEBIT REAL 1429 Allowance for Doubtful Accounts CREDIT REAL 1430 Tax Receivable Adjustment DR/CR REAL 1816 Reserved DEBIT REAL 1817 Reserved CREDIT REAL 1826 Reserved DEBIT REAL 1827 Reserved CREDIT REAL 1836 Reserved DEBIT REAL 1837 Reserved CREDIT REAL 1856 Reserved DEBIT REAL 1857 Reserved DEBIT REAL 1903 HQ Disbursement Principal (Non-224) DR/CR REAL 1904 HQ Disbursement, Interest (Non-224) DR/CR REAL 1905 HQ Disbursement, Rebate (Non-224) DR/CR REAL 1906 HQ Disbursement, EIC (Non-224) DR/CR REAL 1910 HQ Receivable, USPS DEBIT REAL 1920 HQ Disbursement Photo Fee (Non-224) DR/CR REAL 1922 HQ Disburse, Child Tax Cr (Non-224) DR/CR REAL 1923 HQ Disbursement, HCTC (Non-224) DR/CR REAL 1929 HQ Disbursement, AMT Ind (Non-224) DR/CR REAL 1930 HQ Disb, Housing Rec Credit (Non-224) DR/CR REAL 1931 HQ Disbursement, AMT Corp (Non-224) DR/CR REAL 1932 HQ Disb, American Opportunity Tax (Non-224) DR/CR REAL 1933 HQ Disb, Make Work Pay (Non-224) DR/CR REAL 1935 HQ Disb, Build America Bond (Non-224) DR/CR REAL 1936 HQ Disb, COBRA (Non-224) DR/CR REAL 1942 HQ Disb, Gov't Retiree (Non-224) DR/CR REAL 1945 Non 224 Zone Academy Bonds DR/CR REAL 1946 Non 224 School Construction Bonds DR/CR REAL 1947 Non 224 Renewable Energy Bonds DR/CR REAL 1948 Non 224 Energy Conservation Bonds DR/CR REAL 1950 Non 224 Adoption Credit DR/CR REAL 1951 Non 224 Small Business Credit DR/CR REAL 1952 Non 224 Therapeutic Credit DR/CR REAL 1954 HQ Reclass Informant (Non-224) DR/CR REAL 1961 HQ Reclass HCTC 6163 (Non-224) DR/CR REAL 2111 HQ WITHHOLDING DEBIT NOMINAL 2112 HQ Withholding/FICA (Non-224) DEBIT NOMINAL 2121 HQ INDIVIDUAL INCOME DEBIT NOMINAL 2122 HQ Individual (Non-224) DEBIT NOMINAL 2131 HQ CORPORATION DEBIT NOMINAL 2132 HQ Corporate (Non-224) DEBIT NOMINAL 2141 HQ Excise DEBIT NOMINAL 2142 HQ Excise (Non-224) DEBIT NOMINAL 2145 BPD Receipts DEBIT NOMINAL 2151 HQ Estate and Gift DEBIT NOMINAL 2152 HQ Estate and Gift (Non-224) DEBIT NOMINAL 2171 HQ CTA Receipts DEBIT NOMINAL 2172 HQ CTA Receipts (Non-224) DEBIT NOMINAL 2181 HQ Federal Unemployment Tax DEBIT NOMINAL 2182 HQ Federal Unemploy Tax (Non-224) DEBIT NOMINAL 2199 HQ Windfall Profit DEBIT NOMINAL 2725 Frozen Credit Payable DR/CR REAL 2750 HQ Accrual Adjustment Collections DR/CR NOMINAL 2825 Frozen Credit Adjustment DR/CR REAL 2850 HQ Accrual Adjustment Transfers DR/CR NOMINAL 3875 HQ Liability, Debtor Master File DEBIT REAL 3876 HQ IPAC Suspense (Non-224) DEBIT REAL 3879 HQ Liability Budget Clearing (DISB) DR/CR REAL 4116 Tax Account Transferred Out CREDIT REAL 4117 Tax Receivable Accrued Interest CREDIT REAL 4118 Tax Receivable Accrued Penalty CREDIT REAL 4121 Compliance Assessments Principal CREDIT REAL 4122 Compliance Assessments Accrued Int CREDIT REAL 4123 Compliance Assessments Accrued Pen CREDIT REAL 4126 Write Offs Principal CREDIT REAL 4127 Write Offs Accrued Interest CREDIT REAL 4128 Write Offs Accrued Penalty CREDIT REAL 4131 Memo Principal CREDIT REAL 4132 Memo Accrued Interest CREDIT REAL 4133 Memo Accrued Penalty CREDIT REAL 4150 HQ Due to Treasury, ADA DEBIT REAL 4160 HQ Liability, Seized Assets CREDIT REAL 4166 Reserved CREDIT REAL 4216 Reserved CREDIT REAL 4236 Reserved CREDIT REAL 4256 Reserved CREDIT REAL 4266 Reserved CREDIT REAL 4276 Reserved CREDIT REAL 4426 Reserved CREDIT REAL 5029 HQ Earmarked Trust Fund DEBIT NOMINAL 5030 HQ Earmarked Trust Fund (Non-224) DEBIT NOMINAL 5081 HQ Presidential Election Campaign DEBIT NOMINAL 5082 HQ Presidential Election Campaign (Non-224) DEBIT NOMINAL 5110 HQ Principal, SC Refund DEBIT NOMINAL 5120 HQ Principal, FUTA CREDIT NOMINAL 5130 HQ Principal, RRT CREDIT NOMINAL 5140 HQ Principal, Customs DEBIT NOMINAL 5150 HQ Principal, BATF DEBIT NOMINAL 5160 HQ Principal, HCTC 0923 DEBIT NOMINAL 5165 HQ Principal, HCTC 6163 DEBIT NOMINAL 5210 HQ Interest, SC Refunds DEBIT NOMINAL 5220 HQ Interest, FUTA CREDIT NOMINAL 5230 HQ Interest, RRT CREDIT NOMINAL 5240 HQ Interest, Customs CREDIT NOMINAL 5250 HQ Interest, BATF DEBIT NOMINAL 5260 HQ Debtor Master File CREDIT NOMINAL 5261 HQ DMF Interest Reimbursement CREDIT NOMINAL 5511 HQ Expense, PCA Fund DEBIT NOMINAL 5512 HQ Expense, PCA Fund (Non-224) DEBIT NOMINAL 5610 HQ Expense, Earned Income Credit CREDIT NOMINAL 5611 HQ Expense, EIC (Non-224) CREDIT NOMINAL 5620 HQ Expense, Informant Reward CREDIT NOMINAL 5630 HQ Expense, Photocopy Fee CREDIT NOMINAL 5631 HQ Expense, Photocopy Fee (Non-224) CREDIT NOMINAL 5640 HQ Expense Disbursement, Principal CREDIT NOMINAL 5641 HQ Expense Disburse Princ (Non-224) CREDIT NOMINAL 5644 HQ Expense, Govt Retiree Credit CREDIT NOMINAL 5645 HQ Expense, COBRA CREDIT NOMINAL 5646 HQ Expense, Make Work Pay CREDIT NOMINAL 5647 HQ Expense, American Opp Tax Credit CREDIT NOMINAL 5648 HQ Expense, Build America Bond CREDIT NOMINAL 5650 HQ Expense Disbursement, Interest CREDIT NOMINAL 5651 HQ Expenses Disbursement, HCTC CREDIT NOMINAL 5652 HQ Expense, Disburse Int (Non-224) CREDIT NOMINAL 5653 HQ Expense, Disburse HCTC (Non-224) CREDIT NOMINAL 5654 Renewable Energy Bonds, HQ Disb DR/CR NOMINAL 5655 Energy Conservation Bonds, HQ Disb DR/CR NOMINAL 5656 Zone Academy Bonds, HQ Disb DR/CR NOMINAL 5657 School Construction Bonds, HQ Disb DR/CR NOMINAL 5658 Adoption Credit, HQ Disb DR/CR NOMINAL 5959 Therapeutic Credit, HQ Disb DR/CR NOMINAL 5660 HQ Expense, Child Credit CREDIT NOMINAL 5661 HQ Expense, Territorial Child CR DR/CR NOMINAL 5662 HQ Expense, Child Credit (Non-224) DR/CR NOMINAL 5663 HQ Expense, Terr Child Cr (Non-224) DR/CR NOMINAL 5664 HQ Expense, Coverover DEBIT NOMINAL 5670 HQ Expense, AMT-IND CREDIT NOMINAL 5671 HQ Expense, Housing CREDIT NOMINAL 5672 HQ Expense, AMT-Corp CREDIT NOMINAL 5673 Small Business Credit, HQ Disb DR/CR NOMINAL 5890 Tax Revenue Refunds - Other DR/CR NOMINAL 5891 Tax Revenue Refunds - Individual DR/CR NOMINAL 5892 Tax Revenue Refunds - Corporate DR/CR NOMINAL 5893 Tax Revenue Refunds - Unemployment DR/CR NOMINAL 5894 Tax Revenue Refunds - Excise DR/CR NOMINAL 5895 Tax Revenue Refunds - Estate & Gift DR/CR NOMINAL 5900 HQ BCA, Disbursement DR/CR NOMINAL 5901 HQ EXCESS FICA DR/CR NOMINAL 5902 HQ BCA, Disbursement (Non-224) DR/CR NOMINAL 5903 HQ Excess FICA (Non-224) DR/CR NOMINAL 5998 HQ Rev Revenue Clear Accountability DR/CR NOMINAL 5999 HQ Revenue Clearance Accountability DR/CR REAL 6357 Reserved DEBIT NOMINAL 6407 Reserved DEBIT NOMINAL 6507 Reserved DEBIT NOMINAL 6607 Reserved DEBIT NOMINAL 6737 HQ Northern Mariana Islands DEBIT NOMINAL 6738 HQ Northern Mariana Is (Non-224) DEBIT NOMINAL 7011 HQ EFTPS Unclassified (Non-224) DEBIT REAL 7012 HQ Misc Receipt Dep. Fund (Non-224) DEBIT REAL 7013 HQ Misc Receipt Anti Drug (Non-224) DEBIT REAL 7014 HQ Informant Reward (Non-224) DEBIT REAL 7015 HQ Coverover NMI (Non-224) DEBIT REAL 7016 HQ Coverover Virgin Is (Non-224) DEBIT REAL 7017 HQ Coverover Guam (Non-224) DEBIT REAL 7018 HQ Coverover Samoa (Non-224) DEBIT REAL
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This is a list of the USSGL used in RRACS.
SGL Acct. SGL Account Name Normal Balance Account Type Close TO Acct. 1010 Fund Balance With Treasury DR REAL 1190 Other Cash DR REAL 1325 Taxes Receivable DR REAL 1329 Allowance for Loss on Taxes Receivable CR REAL 1531 Seized Monetary Instruments DR REAL 1921 Receivable From Appropriations DR REAL 2110 Accounts Payable CR REAL 2120 Disbursements in Transit CR REAL 2400 Liability for Nonfiduciary Deposit Funds, Clearing Accounts, and Undeposited Collections CR REAL 2980 Custodial Liability CR REAL 3310 Cumulative Results of Operations CR REAL 3400 Fiduciary Net Assets CR REAL 3410 Contributions to Fiduciary Net Assets CR NOMINAL 3400 3420 Withdrawals or Distribution of Fiduciary Net Assets DR NOMINAL 3400 4114 Appropriated Trust or Special Fund Receipts DR NOMINAL 4201 4119 Other Appropriations Realized DR NOMINAL 4201 4170 Transfers-Current-Year Authority CR NOMINAL 4201 4201 Total Actual Resources-Collected DR REAL 4391 Adjustments to Indefinite No-Year Authority CR NOMINAL 4201 4450 Unapportioned Authority CR REAL 4510 Apportionments CR NOMINAL 4450 4610 Allotments - Realized Resources CR NOMINAL 4450 4620 Unobligated Funds Exempt From Apportionment CR REAL 4901 Delivered Orders - Obligations, Unpaid CR REAL 4902 Delivered Orders - Obligations, Paid CR NOMINAL 4201 5800 Tax Revenue Collected - Not Otherwise Classified CR NOMINAL 3310 5801 Tax Revenue Collected - Individual CR NOMINAL 3310 5802 Tax Revenue Collected - Corporate CR NOMINAL 3310 5803 Tax Revenue Collected - Unemployment CR NOMINAL 3310 5804 Tax Revenue Collected - Excise CR NOMINAL 3310 5805 Tax Revenue Collected - Estate and Gift CR NOMINAL 3310 5820 Tax Revenue Accrual Adjustment - Not Otherwise Classified CR NOMINAL 3310 5890 Tax Revenue Refunds - Not Otherwise Classified DR NOMINAL 3310 5891 Tax Revenue Refunds - Individual DR NOMINAL 3310 5892 Tax Revenue Refunds - Corporate DR NOMINAL 3310 5893 Tax Revenue Refunds - Unemployment DR NOMINAL 3310 5894 Tax Revenue Refunds - Excise DR NOMINAL 3310 5895 Tax Revenue Refunds - Estate and Gift DR NOMINAL 3310 5900 Other Revenue CR NOMINAL 3310 5990 Collections for Others - Statement of Custodial Activity DR NOMINAL 3310 5998 Custodial Collections Transferred-Out to a Treasury Symbol Other Than the General Fund of the Treasury DR NOMINAL 3310 6335 Other Custodial Payments DR NOMINAL 3310
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This is a list of the TAS.
Treasury Account Appropriation Symbols Description Revenue Receipts 20–0101 Withholding, Tax Class 1 20–0110 Individual Income, Tax Class 2 20–0111 Corporation Income, Tax Class 3 20–0152 Excise, Tax Class 4 20–0153 Estate and Gift, Tax Class 5 20–0130 Tax on Carriers and Employees, Tax Class 7 20–0121 Federal Unemployment Tax Act, Tax Class 8 Deposit Fund Receipts 201060 Forfeitures of Unclaimed Money 201099 Fines, Penalties, and Forfeitures 20X6877 Deposits and Refunds of Prepaid Fixed Fees Received from Taxpayers, IRS (Duplication of documents, Photocopy Fees) 20X6879.009 Unapplied Collections, IRS General Fund 20–1210 Conscience Fund Disbursement Accounts 20X0903 Refunding Internal Revenue Collections, Principal 20X0904 Refunding Internal Revenue Collections, Interest 20X0905 Rebate Reclass 20X0906 Payment Where Earned Income Credit Exceeds Liability for Tax 20X0922 Payment Where Child Credit Exceeds Liability for Tax 20X0923 Payment Where Health Care Credit Exceeds Liability for Tax 20X0929 Payment Where Alternative Minimum Tax Credit Exceeds Liability for Tax 20X0930 Payment Where Tax Credit to Aid First Time Home Buyers Exceeds Liab. for Tax 20X0931 Payment Where Certain Tax Credits Exceed Liability for Corporate Tax 20X0932 Payment Where American Opportunity Tax Credit Exceeds Liability for Tax 20X0933 Payment Where Making Work Pay Credit Exceeds Liability for Tax 20X0935 Build America Bonds 20X0936 Payment where COBRA Exceeds Liability for Tax 20X0942 Government Retirees Credit 20X0945 Qualified Zone Academy Bonds 20X0946 Qualified School Construction Bonds 20X0947 New Clean Renewable Energy Bonds 20X0948 Qualified Energy Conservation Bonds 20X0950 Adoption Credit 20X0951 Small Business Tax Credit 20X0952 Therapeutic Tax Credit Special Fund Accounts 20X5080.1 Gifts to the U. S. for Reduction of the Public Debt 20X5081.1 Presidential Election Campaign Fund 20X5433 Informant Payments 20X5433.001 Underpayment and Fraud Collection 20X5510.1 PCA Fund 20X6163 Enrollee’s Share of the Health Coverage Tax Credit 20X6511.009 Seized Cash, Internal Revenue Service 20X6737 IRS Collections for Northern Mariana Islands 20X6738 IRS Collections for US Virgin Islands 20X6740 IRS Collections for Guam 20X6741 IRS Collections for American Samoa 60X8011 Railroad Retirement Board Budget Clearing Account 20F3820. Unclassified Cash Collections, FTD 20F3880.009 Unavailable Check cancellations and Overpayments (Suspense) 20F3885.011 Undistributed Intragovernmental Payment
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List of ALCs.
Headquarters ALC Other Government Agencies IRS Headquarters Office, Revenue Financial Management 20–09–6500 IRS Headquarters Office, Internal Financial Management 20–09–0003 Beckley Finance Center, Internal Financial Management, Health Care 20-09-0004 Submission Processing Centers ALC Andover (ANSPC) 20–09–0800 Atlanta (ATSPC) 20–09–0700 Austin (AUSPC) 20–09–1800 Brookhaven (BSPC) 20–09–1900 Cincinnati (CSPC) 20–09–1700 Fresno (FSPC) 20–09–8900 Kansas City (KCSPC) 20–09–0900 Memphis (MSPC) 20–09–4900 Ogden (OSPC) 20–09–2900 Philadelphia (PSPC) 20–09–2800
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The Budget and Accounting Procedures Act of 1950, further amended in 2005 by the Federal Manager's Financial Integrity Act, assigned the heads of executive agencies the responsibility for establishing and maintaining adequate systems of accounting and internal controls.
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The accounting systems and associated internal controls should be designed to ensure compliance with administrative and legal requirements of the IRS, the Treasury Department, the Government Accountability Office(GAO), and the Office of Management and Budget (OMB).
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RRACS provides accounting control for all revenue transactions. The database, located at the )Enterprise Computing Center/Martinsburg Computing Center (ECC/MCC), consists of general ledger accounts and a variety of internal records used for balancing and reporting.
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The system was designed to meet the following Treasury Department objectives:
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Full disclosure of the financial results of operations through an orderly system of controlling and recording financial transactions on an accrual basis.
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Effective control over and accountability for funds, property and other assets, obligations, liabilities, expenditures, costs and revenues.
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Production of adequate and timely financial reports to meet the needs and objectives of internal management and to comply with external requirements.
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Production of reliable data for the bureau's budget, and for reporting to the Treasury Department, OMB and others.
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Coordination of accounting with the bureau's planning, programming, budgeting, and statistical reporting functions, including consistent classifications of data.
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Development of cost data for use in measuring results of operations and performance of functions.
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Compliance with statutory and Joint Financial Management Improvement Program core financial system requirements.
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Management has the responsibility for providing a system of internal accounting controls to ensure compliance with legal requirements and the practice of prudent financial management.
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Management can help achieve an adequate level of internal control by assigning operating responsibilities to individual employees, establishing employee training programs and incentives and rotations, and test checking transactions to the extent deemed essential.
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Controls must be integrated into daily operations to ensure that basic documents are accurate and transactions are entered correctly into the system. Internal accounting control has the following four basic elements:
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No one individual or group should have exclusive control over any transactions.
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Neither custodianship nor operating responsibilities should be confined to the person who is responsible for record keeping.
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Every internal check or accounting control must meet tests of practicality. It should not discourage employee responsibility, close the door on individual judgment, nor result in an added operating cost that is disproportionate to conceivable savings or risks.
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Internal controls should be maintained in a dynamic state. Periodically, existing controls should be reevaluated and if necessary, reconstructed in harmony with changing conditions. Reevaluation of internal controls is especially important in revenue accounting activities due to Tax System Modernization components under development.
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Adequate control in revenue accounting not only involves ensuring that all revenues are recorded but also provides an adequate basis for making sure the Government collects tax liabilities due. The revenue accrual basis of accounting aids in ensuring this result by establishing accounting control at the time revenues are collectible or received.
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The control over assets recorded in the general ledger accounts must ensure that these assets remain in the possession of the Government, that adequate measures are taken for their preservation, and that assets are not written off or otherwise disposed of without proper authorization and follow-up where appropriate.
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The following are basic internal control objectives as defined by the GAO in "Standards for Internal Controls in the Federal Government " , (GAO/AIMD-00-21.3.1, November 1999). The internal controls should ensure:
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Effectiveness and efficiency of operations including the use of the entity's resources.
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Reliability of financial reporting, including reports on budget execution, financial statements, and other reports for internal and external use.
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Compliance with applicable laws and regulations.
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While management has the primary responsibility for providing a system of internal controls, all personnel have a responsibility for understanding and ensuring internal controls are functioning as intended.
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To assist the Revenue Systems and Analysis Section staff in carrying out internal control responsibilities, a condensed version of the key standards of internal control developed by the GAO follows:
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Documentation. The operation of the function, system or project is clearly described in writing. Documentation describes what goes in the system, how it is processed and what is to come out.
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Records of Transactions. Important events or transactions are promptly recorded and classified in accordance with documented procedures.
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Execution of Transactions. Events or transactions are authorized and executed only by persons with authority to do so.
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Separation of Duties. Key duties and responsibilities in authorizing, processing, recording, and reviewing transactions are separated among individuals.
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Supervision. Qualified supervision is provided.
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Competent Personnel. Managers and employees are knowledgeable, have professional integrity, and receive adequate training to do the work assigned to them.
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Accountability for Resources. Records are kept to show custody and use of resources. The records are periodically reviewed to determine reliability.
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Audit Resolution. Actions are taken for agreed to recommendations resulting from the Treasury Inspector General for Tax Administration (TIGTA), or GAO reviews.
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Each employee should review the above standards, apply them when possible, and take the following actions if appropriate:
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Make changes where possible or recommend the change to management if weaknesses are identified.
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Look for indicator of control weaknesses during Quality Improvement Projects.
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Include reviews or reports of employees, managers, TIGTA, and the GAO in determining the adequacy of controls.
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Look at the conclusions of any reviews or reports and consider how application of the internal control standards might correct an identified problem.
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To illustrate, internal controls used in RRACS include:
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The double entry system for general ledger accounts and periodic trial balances.
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The use of control accounts or memorandum records when prescribed to ensure the accuracy of subsidiary or individual records maintained in the operating units of the service.
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Follow up, by responsible supervisory personnel, of error situations, imperfections in operating methods, or changes in operations requiring alterations as a result of instructions from Headquarters or other IRS offices.
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The responsibilities HQ managers have for internal checks to meet special local conditions. All supervisory personnel are cautioned to avoid unnecessary duplicate and costly checking, verifying, and balancing accounting summaries with supporting documents.
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The GWA Modernization project is an FMS effort to capture accounting transaction on a real-time basis, instead of a monthly basis. RFM has implemented the following efforts for the GWA modernization project:
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All RFM ALCs are GWA Reports for the IPAC system. All IPACs to the RFM ALC are sent to GWA real time and do not have to be reported on the SF224 at month end.
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HQ ALC (20096500) will use the GWA Re-classification Module to report all re-classes. The GWA reclassification module is a way to capture re-classes on a real time basis, instead of waiting for the end of the month. The reclassification module will replace the current SF224 process for HQ ALC (20096500).
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The annual financial audit by the GAO of IRS tax transactions will be made at the location where the operations are conducted and the accounting records maintained.
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Copies of End of Month Reconciliation; related original refund and check cancellation voucher schedules with any required supporting documents; Regional Finance Center (RFC) confirmation listings, etc. are to be retained in the files, in accordance with the GAO Manual. Separate files will be maintained, in accounting period order, of the refund disbursement and check cancellation schedules, and other documents relating to the End of Month Reconciliation as follows:
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Original paid refund schedules SF 1166, Optical Character Recognition (OCR), Voucher and Schedule of Payments.
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Original "accomplished" Refund Cancellation schedules SF 1098, Schedule of Cancelled Checks; SF 1184, Unavailable Check Cancellation; IPAC, Inter- Governmental Payment and Collection System and TFS 3813, Schedule of Undetectable Checks.
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The following additional records will be made available: Business Master File (BMF), Individual Master File (IMF), Custodial Account Data Engine (CADE) and Non Master File (NMF) Recaps of Assessments, Abatements, etc., Form 8485, Assessment Adjustment Case Record documents, and Form 2285, Concurrent Determinations of Deficiencies.
Note:
Both Forms 8485 and 2285 will be made available for selected restricted interest cases only, and taxpayer names will be obliterated or removed.
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Also, specific transcripts will be produced on request by GAO auditors for individual cases selected for verification of refund interest computation.
Note:
Taxpayer names must be obliterated or removed from transcripts prior to delivery to GAO.
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All unaudited records of refund transactions will be retained either in the Submission Processing Center (SPC) files or Federal Record Center (FRC) for the GAO audit.
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Records of refund transactions that have been audited by the GAO may be transmitted to the FRC or destroyed according to their destruction schedule.
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Facsimile copies used in lieu of originals must be photocopied for the GAO file.
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HQ staff accountants and accounting technicians input data to RRACS using the procedures described in the following subsections:
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IRM 1.31.7.4.1 describes the system and IRM 1.31.7.4.2 outlines the security rules.
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IRM 1.31.7.4.3 contains instructions for changing static tables in the system. Any changes made to the tables should be limited to a minimum number of employees to ensure that the tables reflect the latest and most accurate information.
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IRM 1.31.7.4.4 describes data entry procedures, research options, Month End Closing, Statement of Differences, and report generation. Enterprise Computing Center/ Martinsburg Computing Center (ECC/MCC) downloads are discussed in the remaining subsections.
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RRACS controls and reports all financial activities of the Service's Tax Processing System, including taxes owed, collected and refunded. This system maintains the Service's accountability, and it interacts and touches all of the processing, examination, and collection systems in the SPC.
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Taxpayer accounts are maintained in four separate systems depending on the type of tax and tax period. These are:
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Individual Master File (IMF) Accounts --Taxpayer accounts for Individuals.
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Business Master File (BMF) Accounts --Taxpayer accounts for businesses.
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Automated Non-Master File (ANMF) Accounts --Taxpayer accounts that have not been prescribed for entry into the master file records, but are processed in the IRS.
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Custodial Account Data Engine (CADE) File --Taxpayer accounts for certain types of Individuals.
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Each SPC is assigned revenue accounting responsibilities coinciding with its areas of administrative jurisdiction and legal accountability. The RRACS provides for the merging of computer output with manual operations to produce required records and reports. Each SPC maintains double entry ledger accounts covering the various revenue transactions, and provides for consolidated recording of assessments, collections, receivables, refunds, over-assessments, and other elements of revenue accounting.
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Reports include required data for each area office and SPC. Each general ledger account is numerically identified by a four-digit number. This number is used when referencing a general ledger account, both in procedural instructions and on reports or other forms.
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Periodically, financial reports are prepared or processed by the SPCs and the computing center, and furnished to the HQ Office and the Treasury Department's Financial Management Service (FMS) for use in publishing consolidated reports and for evaluating operations. The data for these reports are obtained from the general ledger, or are contained in computer generated or manual output relative to taxpayer accounts. The data provides the HQ Office with information pertinent to operational areas.
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The following is a partial list of rules that apply to users of any computer system operated by the IRS, including RRACS (a complete list of security rules can be found in the Modernization Information Technology System (MITS) Security Policy and Standards document:
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All assigned passwords will be delivered to employees by Online 5081.
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Operator Identification Numbers (IDs) and entry codes must be protected and not revealed to anyone. The manager should be notified if there is a suspicion that a password, ID, or entry code have been compromised. All non-IDRS system generated generic passwords must be changed immediately.
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Passwords, operator ID, or entry codes should not be shared between employees.
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Only data required to accomplish official duties should be accessed.
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The screen should be cleared when work is completed.
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Sign off anytime when away from the terminal.
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Immediately retrieve all hard copy printouts generated.
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Do not disclose procedures or telephone numbers which permit system access from a remote location.
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Do not use personally owned hardware and software at the work site.
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Use only government issued equipment to execute official duties. Use only IRS authorized software.
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Observe all software license agreements. Do not make unauthorized copies of software.
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Do not use any public domain or shareware software on IRS computers test it on a system that does not process taxpayer or employee payroll data.
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Promptly report all security incidents/violations to a supervisor.
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Users are not to disclose or discuss any IRS related information with unauthorized individuals. The Privacy Act of 1974, 5 USC 552A (B.) prohibits the unauthorized disclosure of information from systems of records pertaining to individuals. The statute provides criminal sanctions under the Privacy Act. A person making a willful unauthorized disclosure of information covered by the Privacy Act may be charged with a misdemeanor and subject to a fine of up to $5,000.00.
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Users will be asked to sign a statement that they will follow the above rules carefully to protect the integrity, confidentiality and availability of all IRS data.
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RRACS creates an audit trail of all activity in the System so that a user's individual actions can be traced and (if necessary) recreated. Some elements of the audit trail will occur on the workstation and some will occur on the Local Area Network (LAN) and Mainframe components.
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RRACS uses the OS/2 "LOCKUP" utility to control initial access to the RRACS applications. Lockup requires a password to gain access to the system.
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To enter/re-enter the system from this "lockup" screen, enter the system password and press return. Contact the system administrator if unable to enter/re-enter the system.
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Each personal ID is recorded with all logon and logoff attempts and is retained as an audit trail on all posting activity.
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Occasionally, RRACS will change the business rule using the Maintenance Window due to processing changes, new legislation and modernization of feeder systems.
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The following subsections contain instructions on preparing RRACS journals, including the general and specific procedures for each type of journal.
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Data Entry Rules, Windows Hierarchy, General Steps, Menu Options, and Other Options are discussed in the following subsections.
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There are a few "ground rules" that are true for many input windows. Rather than repeat them in every instance, the operator should learn these basics before starting data entry.
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The Account Period is a mandatory selection for most journals. From the Main Menu, accept the highlighted current month or select the future month.
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The Prepared Date should be entered using the (07-26-2011) format with numbers and hyphens. Do not omit leading zeros.
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The decimal point needs to be included if cents are present in money amounts.
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The tab or mouse is used to move from one entry field to another entry field.
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The OK button is used to retain entries in a dialog box.
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The Post button is used to validate all fields or selected fields within the window and post to the database.
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The shift and the tab key should be held simultaneously to move the cursor backward to the prior input field.
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The system date and time are displayed on the window in the upper right hand corner. Neither of these can be changed.
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All entry fields are surrounded by borders except for read only or calculated fields.
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Originating source (Deposit Windows) can not be changed using Edit.
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Minus signs are not allowed on the windows. See the Data Base Administrator (DBA) if something was entered in error.
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The numbers on the alpha keyboard can be used. However, the 10-key numeric arrangement usually provides better accuracy for numbers.
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Message lines are included on Maintain Transaction Window. Use message for additional information to identify a record as part of the audit trail.
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All fields do not have validity checks to ensure correct entry. Some fields that do not have checks may be very important to the audit trail and may be used to identify a record. It is important to enter "DOC IDs " , "Type Code" , " Assessment Dates " , etc., correctly before posting them to the database.
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The journal number should always be transcribed onto the source document as soon as it appears on the screen. It is an important part of the audit trail.
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The Refresh button from the action bar is used to clear the window and start over.
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The Help button in the action bar is used to secure " help" information.
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When the RRACS Sub Menu has items listed in the record area followed by an ellipse (…), the system will go directly to the RRACS Intermediate Window.
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Anytime there is a document for Public Debt, a State must be selected.
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Information entered on the Maintain Journal Entry window will appear as a journal entry on the Maintain Source Journal window.
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When asterisks are present in the Ledger Classification Account, select the Display Account button for journal transaction details.
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When scrolling to select a Ledger Classification account, debit accounts are listed in numeric order, followed by the credit accounts.
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The RRACS HQ Main Menu contains the following five basic window levels, regardless of the option selected:
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Level 1: HQ Main Menu - Use this menu to select the category of journal entry being prepared. After highlighting the option needed, select Apply to move to the next window.
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Level 2: Redesign Revenue Accounting Control System Sub Menu - This window also contains a "…Control Main Menu" title, based on the Main Menu option selected. After highlighting the "Record" category and " Account Period " (when displayed), select Apply to move to level 4.
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Level 3: Maintain Transaction Window - This window is bypassed during the initial access to the primary source journal. Use this window to select a "Possible Source Journal" , and/or to input an audit trail Message, then Post the journal.
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Level 4: Maintain Source Journal - This window is used to input general information about the journal, such as the document number and the prepare date. From this window, select Add to move down to level 5 to enter the journal account and amount information. Select OK to move up to level 3 when all of the journal information is correct. Cancel also moves up to level 3 without accepting any information that has been entered.
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Level 5: Maintain Journal Entry - Use this window to enter the money amount for each selected ledger account. Select OK to accept a journal entry. If no more journal entries are possible, the system automatically returns to level 4. Otherwise, enter additional accounts and amounts, or select Cancel.
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The following general steps are used to access the main RRACS Headquarters menu and complete a journal transaction:
STEP ACTION 1 From the high level Icon, select the HQ RACS Main Menu. 2 From the HQ RACS Main Menu, select a category of journal action from the Main Menu and then select Apply. 3 Select a journal record from the sub Menu. If visible, also verify the Account Period month. The current month is displayed as default, or select the future month. Then select Apply. 4 Complete or select all labeled elements on the top portion of the Maintain Source Journal window. Then select Add from the right side of the window. 5 On the Maintain Journal Entry window, select the Ledger Classification, if not already highlighted. Then enter the amount associated with the highlighted account. Also enter or select from the drop down menu any other labeled element. Then select OK. Repeat if other accounts are displayed, or Cancel if no more entries are required. 6 Verify the completed Maintain Source Journal window and select OK. If any information is incorrect, select Edit. Then correct the error and select OK. 7 From the Maintain Transaction window, select Message to enter supporting audit trail information. Then select OK. 8 Select Post to complete the journal action. The Journal Number in the lower right is confirmation that the journal has posted.
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The following table lists the Main Menu, Sub Menu, and Intermediate options for RRACS:
Main Menu Options Sub Menu Options Intermediate Menu lPAC Receipt/Disbursement Railroad Retirement Railroad Retirement (DR) Railroad Retirement (CR) Postage IPAC IPAC Receipt Northern Mariana Islands (CNMI) IPAC Disbursement IPAC Territorial Child CR Federal Unemployment Tax (FUTA) FUTA (DR) or (CR) IPAC Additional Child Tax Credit Other Agency Disbursement Bureau of Alcohol, Tobacco and Firearms (BATF) Customs Warrants/Supplemental Warrants Child Care Warrant Make Work Pay, Warrant Postage Warrant Refund Internal Revenue Code (IRC) Principal Refund IRC Interest Earned Income Credit (EIC) HIRE-BOND Warrant PPA Act Warrant Rebate Warrant Refundable Warrant HCTC/Informant Warrant American Opportunity CR Warrant Govt Retiree, Warrant COBRA, Warrant Build America, Warrant Surplus Warrants Child Credit Surplus Make Work Pay, Surplus Warrant Refund IRC Principal Surplus Refund IRC Interest Surplus EIC Surplus HIRE-BOND Surplus Warrant PPA Act Surplus Warrant Rebate Surplus Warrant Refundable Warrant, Surp HCTC/Informant Sur Warr American Opportunity CR,Surp War Govt Retiree, Surplus Warrant COBRA, Surplus Warrant Build America, Surplus Warrant Other (See list in next subsection)
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Within the "Other" option of the Main Menu, any of the following journal actions can be selected:
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EIC Advance
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Presidential Election Fund
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DMF Transfer From Budget Clearing Account (BCA)
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Excise (Windfall or Earmarked)
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Excess FICA
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Excise (Forms 4136, Computation of Credit for Federal Tax on Fuels or 8849, Claims for Refund of Excise Tax)
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Excise Net Tax Refund Report (NTRR)
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Postage Repayment
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Child Credit Disbursement
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Service Center Refunds
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Make Work Pay, Reclass
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Tax Receivable Adjustment
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Photocopy Fee Disbursements
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Health Coverage TC
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HIRE-BOND Reclass
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PPA Act Reclass
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Reverse Closeout
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EIC DMF Offset
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EIC Disbursements
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1081T
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1081F
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Resolve BCA
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HCTC - No SF224
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Private Collection Agency (PCA)
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Economic Stimulus Rebate
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Refundable Credit
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HCTC IFM Portion
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Allowance for Doubtful Accounts (ADA)
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Seized Assets
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NTRR Rollup
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Net Change Receivable for SOCA
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American Opportunity Cr, Reclass
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Refund SGL Tax Class
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HQ MISC Application
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Government Retiree CR, Reclass
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COBRA, Reclass
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Build America Bond, Reclass
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The RRACS journal number consists of three parts:
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Posting number - Code indicating the type of posting transaction (3 positions).
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Journal date - The date in which the journal posted to the RRACS database. (8 positions in MMDDYYYY format)
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Sequence number - A sequential number assigned to the journal. For each account period, sequence number 1 is assigned to the first journal of each posting number. The number can be from 1 to 999.
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Once the type of transaction to be entered is selected from the menu, the Maintain Source Journal window is displayed to begin entering data.
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Enter or verify all of the labeled elements shown on the top portion of the screen. The unlabeled elements are used for the other journals and cannot be entered.
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A Document Number is required for most journals. Any alpha or numeric characters are valid. Use the number on the source document, or develop a standard numbering system.
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The Prepare Date is required on most journals. Enter in the (03-18-2009) format. Normally the current date is used. The date must not be later than the current date.
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The Total Amount is required when several amounts will be entered in the journal detail. The debits and credits will each be matched to this amount during validation.
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The Amount is required in the top portion of some journals where the same accounts are always debited and credited.
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The Cycle Number is needed on some journals. Select from the drop down menu the master file cycle of the transaction being entered.
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When the top portion of Maintain Source Journal is completed, select Add.
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The Maintain Journal Entry window displays the different journal classifications that may be selected. Use the Display Account option for the names and numbers of the General Ledger accounts that are impacted.
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If more than one Ledger Classification Description is displayed, accept the highlighted category or select another Description line.
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On the Amount line, enter the money amount associated with the highlighted ledger classification description.
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Other elements which may be required on selected journals are:
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Area Office - Select the appropriate code from the drop down menu.
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Principal/Interest boxes - Mark the appropriate box.
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Line Number - Enter the line number from the NTRR. Only lines 2, 4, 12, 63, 65, 71, 72, 73, 74, 75, 76, 78, 79, and 81 are valid.
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When all of the required information has been entered, select OK.
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If more than one classification description was present, the system will return to the same window for another entry. Enter the information required for an additional entry, or select Cancel if no other entry is required.
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When the journal is completed, error messages may appear. Select OK from the error window to clear the message and begin the correction. Cancel can also be selected to exit without completing the journal action.
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An error condition associated with a specific element will normally highlight the error field in red.
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The following general categories of errors are used in the RRACS system:
Error Category Description Edit Pattern Validation Error Data does not meet the required format for the field, such as an alpha character in a money field or a date other than (03-18-2009). Missing required field The missing field is displayed in red. Error Codes Codes generated when a journal attempts to post. -
The following error messages may be displayed. When you select OK from the message screen, the element(s) in error are normally highlighted in red. Some of the messages follow:
Error Message Resolution Either Principal or Interest must be selected. Move to the Principal or Interest box on the Maintain Journal Entry window and enter the amount. Invalid Line Number For National Office NTRR adjustments, only the following line numbers may be entered: 2,4,12 63, 65, 71,72,73,74,75,76,7879,81. Line Number entry required Enter the line number of the NTRR that is being adjusted. -
The following is a list of error codes used in the RRACS system. Some of the codes may occur only in the SPC portion of RRACS.
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* - A duplicate was found but has been accepted anyway.
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AG - Update Amount is Greater than the Outstanding amount.
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AM - Individual Amounts Do Not Match.
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AT - Total Amount Does Not Match on Document Found.
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CA - Already Confirmed.
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CD - Confirm Date Is Earlier than Prep Date.
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DN - A Duplicate Was Found and Is Not Allowed.
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DY - A Duplicate Record Was Found and Can Be Accepted.
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FC - Federal Tax Deposit (FTD) Batch Date Is Already Closed.
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FE- The FTD Day Batch Already Exists and Duplicates Are Not Allowed.
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FI - FTD Amount Imbalance Against Previous Inputs.
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NA - No Document Was Found To Update.
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NF - Document Was Not Found.
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OA - Case Is Open Already.
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WN - Daily Wire Has Not Been Downloaded.
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The following subsections contain instructions for preparing each type of journal.
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Types of IPAC journals are described in the following subsections.
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The following information is required for the journalizing of the reimbursement of Federal Unemployment Taxes refunded from the Refund appropriation (Journal 017), or a reversal (credit) of Federal Unemployment Taxes back to the IRC Refund appropriation (Journal 015).
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Source data for the journal entry is the total principal and total interest from page 7 of the NTRR report for the month.
Windows Prompt Description / Action Select or Enter RACS Main Menu Highlight/select IPAC Receipt/Disbursement. Click on "Apply" button. Revenue Accounting Control System Sub Menu Record Highlight FUTA Account Period Accept the highlighted current month or select the future month. Click on "Apply" button. RACS Intermediate Menu Select Highlight FUTA DR or FUTA CR. Account Period Accept the current 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" . Maintain Journal Entry Ledger Classification Highlight Principal, FUTA or Interest, FUTA. Amount Enter the amount to be journalized for the highlighted principal or interest. Click on "OK" . Repeat for each account that has an amount. When finished with required inputs. . . Click on "Cancel" button. Maintain Source Journal Journal Entry If correct.. Click on "OK" button. 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 on "OK" button. Post Click on "Post" . -
The following general ledger accounts are affected by Journal 015, FUTA Debit and 017, FUTA Credit.
Account Number FUTA Debit Option (015) FUTA Credit Option (017) Account Name 0903 Credit Debit HQ Disbursement, Principal 0904 Credit Debit HQ Disbursement, Interest 5120 Debit Credit HQ Principal, FUTA 5220 Debit Credit HQ Interest, FUTA
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The following information is required to journalize the IPAC Disbursement of Debtor Master File Refund Offsets from the SPCs to the Budget Clearing Account (BCA) for Headquarters accountability (Journal 027).
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Source data for DMF journal entry is the DMF IPACs.
Windows Prompt Description / Action Select or Enter RACS Main Menu Highlight/select IPAC Receipt/Disbursement. Click on "Apply" . Revenue Accounting Control System Sub Menu Record Highlight IPAC Disbursement. 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. Cycle Select current cycle from drop drown. Click "OK" or "Add" button. Maintain Journal Entry Ledger Classification Highlight IPAC Disbursement or Reverse IPAC 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 Message Click on "Message" . Type in message. Click Enter Key. Post Click on "Post" . -
The following general ledger accounts are affected by Journal 027, IPAC Disbursement.
Account Number Post As Account Name 5260 Debit HQ Debtor Master File 3875 Credit HQ Liability, Debtor Master File
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The following information is required to journalize the IPAC Receipt of Debtor Master File Refund Offsets from the SPCs to the Budget Clearing Account (BCA) for Headquarters accountability (Journal 016).
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Source data for DMF journal entry is the DMF IPACs.
Windows Prompt Description / Action Select or Enter RACS Main Menu Highlight/select IPAC Receipt/Disbursement. Click on "Apply" . Revenue Accounting Control System Sub Menu Record Highlight IPAC Receipt. 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. Cycle Select current cycle from drop drown. Click "OK" or "Add" button. Maintain Journal Entry Ledger Classification Highlight IPAC Receipt or Reverse IPAC Receipt. 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" . -
The following general ledger accounts are affected by Journal 016, IPAC Receipt.
Account Number Post As Account Name 3875 Debit HQ Liability, Debtor Master File 5260 Credit HQ Debtor Master File
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The following information is required for journalizing of IPAC Territorial Additional Child Tax Credit (Journal 036).
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Source data for IPAC Territorial Additional Child Tax Credit journal entry is letter certification from the applicable territory.
Windows Prompt Description / Action Select or Enter RACS Main Menu Highlight/select IPAC Receipt/Disbursement. Click on "Apply" . Revenue Accounting Control System Sub Menu Record Highlight IPAC Territorial Child CR. 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 date of source document. Click on "OK" or "Add" . Maintain Journal Entry Ledger Classification Highlight IPAC Territorial Child CR or REV IPAC Territorial Child CR. 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 on "OK" . Post Click on "Post" . -
The following general ledger accounts are affected by Journal 036, IPAC Territorial Additional Child Tax CR.
Account Number Post As Account Name 5661 Debit HQ Expense, Territorial Child CR 0922 Credit HQ Child Credit
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The following information is required for journalizing of the reclassification of Withholding (tax class 1) receipts to the CNMI Trust Fund (Journal 18).
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Source Data for CNMI journal entry is agency certifications received quarterly.
Windows Prompt Description / Action Select or Enter RACS Main Menu Highlight/select IPAC Receipt/Disbursement. Click on "Apply" . Revenue Accounting Control System Sub Menu Record Highlight Northern Mariana Islands. 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 date of source document. Click on "OK" or "Add" . Maintain Journal Entry Ledger Classification Highlight Northern Mariana Reclass or Northern Mariana 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 Source Journal Highlight Northern Mariana, IPAC Click on "Action, then ADD" . Maintain Source Journal Document # Enter document number from source document. Prepare Date Enter date of source document. Click on "OK" or "Add" . Maintain Journal Entry Ledger Classification Highlight Northern Mariana, IPAC or Northern Mariana (-). 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 Type in message. Click on "OK" . Post Click on "Post" . -
The following general ledger accounts are affected by Journal 018, Northern Mariana Islands.
Northern Mariana Island Account Number Post As Account Name TAS 3875 Debit HQ Liability, Debtor Master File 20F3885.11 2111 Credit HQ Withholding. 200152 Northern Mariana, IPAC 5664 Debit HQ Expense, Coverover 3875 Credit HQ Liability, Debtor Master File 20F3885.11