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Part 3. Submission Processing

Chapter 5. Accounts Services

Section 17. Federal Tax Deposit System (Cont. 2)

3.5.17  Federal Tax Deposit System (Cont. 2)

3.5.17.23  (01-01-2009)
Preparation of AOC and Transmittal Replacement

  1. Blank Forms 2284 have been made available to SPCs for distribution to FRB.

  2. In order to distinguish or differentiate the initiator of the AOC, separate Bank/Branch Codes have been developed.

    Code Description
    B To be used when it is necessary to prepare a transmittal to resolve a Block-Out-of-Balance condition.
    R To be used by the SPC to reverse erroneously posted FTDs or NSF (non-sufficient funds).
    S To be used by the when they receive FTDs without a transmittal form and the depository indicates a transmittal was not prepared or not available, or when it is necessary to prepare a transmittal to resolve a duplicate TLN condition.
    T To be used by FRB.

3.5.17.23.1  (01-01-2009)
Branch Codes

  1. The branch code field allows three numeric values or an alpha in the first position only. The branch codes for banks are between 001-999.

3.5.17.23.2  (01-01-2009)
Branch Code B

  1. Processing procedures for Blocks-out-of-Balance conditions using code "B" will be found under the section for BOB codes 50 and 51, IRM 3.5.17.12.16. The BOB technician should use Form 8164 or the original Form 2284 when reinputting a block.

3.5.17.23.3  (01-01-2009)
Branch Code R

  1. Processing procedures for reversals of FTDs using code "R" are in IRM 3.5.17.31 through 3.5.17.31.4.

3.5.17.23.4  (01-01-2009)
Branch Code S

  1. Preparation of Form 2284 on Bulkdata using Branch Code "S" by SPC Interagency Coordinator or designee:

    1. Interagency Coordinator or designee will utilize the blank Forms 2284 when FTDs are received without a transmittal form and the depository indicated a transmittal was not prepared or not available.

    2. Centers will forward St. Louis FRB a copy of Form 2284 when "S" coded transmittals have been prepared. Refer to IRM 3.5.17.17.1(1)(i).

  2. Preparation of Form 8164 or original Form 2284 using Branch Code "S" with current day by SPC Interagency Coordinator or designee:

    1. Interagency Coordinator or designee will utilize Form 8164 to resolve a duplicate TLN condition.

    2. BOB technicians will utilize Form 8164 or original Form 2284 when reinputting blocks.

    3. Do not forward a copy of Form 8164 or original Form 2284 to St. Louis FRB.

3.5.17.23.5  (01-01-2009)
Branch Code T

  1. Preparation of Form 2284 using Branch Code "T" by FRB Coordinator.

  2. In the event a depository has forwarded a block of FTDs without an AOC because the form cannot be located or was not prepared, St. Louis FRB will prepare an AOC in the usual manner with the exception of the three digit Branch Code.

    1. The first digit of the Branch Code will always be a "T" .

    2. The next two digits will be the current calendar day of the month. (For example, 28th day of February would be "T28" .

  3. When a depository has depleted its supply of AOCs and a block of FTDs needs to be submitted, the depository will prepare a letter that will contain all information reflected on an AOC. Individual money amounts or adding machine tape will also be included. Subsequently, the depository will forward a copy of this letter and the FTDs to St. Louis FRB. St. Louis FRB will prepare an AOC using the above instructions.

  4. St. Louis FRB will forward the first copy of the AOC, Form 2284, and the FTDs to the appropriate SPC. The depository copy will be used by St. Louis FRB to confirm and notify the depository of noncompliance.

3.5.17.24  (01-01-2009)
Contacting the Depositaries

  1. Contact with Depositaries concerning missing information should be made only after doing an in-house search.

  2. Contact should be made with depositaries to inform and/or ask for information regarding day to day FTD problems. The IRS will make no demands on the depository. SPC should use appropriate measures to achieve and maintain good working relationships with depositaries. Treasury Tax and Loan (TT&L) Account is a process between the depository and FRB. Therefore, any inquiry regarding this matter should be answered by St. Louis FRB. Advise the depository to contact St. Louis TT&L National Customer Service Area 1-888-568-7343.

3.5.17.25  (01-01-2009)
SPC and FRB Problem Resolution

  1. Day to day problems which cannot be resolved by the FTD Interagency Coordinator or designee and the FRB FTD Coordinator will be referred to the Program Manager, Accounting Control/Services Operation and the Manager, National Customer Service Area, St. Louis FRB respectively.

  2. If the problem cannot be resolved at the above level, the SPC Director will be apprised of the problem.

  3. Correspondence addressed to the President or Vice-President of an FRB will be personally signed by the Submission Processing Field Director or Accounts Maintenance Field Director.

  4. The SPC FTD Coordinator or designee will advise Headquarters of any unusual problems, or procedural conflicts. In addition, Headquarters will coordinate with Financial Management Service (FMS), Federal Deposit Insurance Corporation, (FDIC) and/or Resolution Trust Corporation (RTC) to obtain names of appropriate level representatives at St. Louis FRB for contact by SPC.

3.5.17.25.1  (01-01-2009)
Exception Processing

  1. Occasionally, an error by the depository, in preparation of the transmittal Form 2284, may result in a large difference that requires an Adjustment Document and a Deposit Ticket or Debit Voucher. When the amount is excessive (usually $50,000 or greater), exception processing procedures may be necessary.

  2. Exception processing will be on an individual transmittal basis.

  3. Exception processing may be initiated by either the St. Louis FRB or the IRS center.

  4. When an error in an excessive dollar amount of entry is recognized, immediate telephone contact will be made between the FTD coordinators of St. Louis FRB and the SPC to provide the information necessary to effect an immediate adjustment. See IRM 3.5.17.9.5 for additional information regarding Communication Skills.

  5. SPCs will perform the following procedures when exception processing is required on blocks of work that have been received and processed through the FTD system.

    1. Locate the transmittal in question and verify the adjustment amounts; also ensure that the adjustment has not been previously processed.

    2. Prepare Form 5526 and SF 215A or SF 5515 as required, using the Bulkdata System.

    3. The FTD Unit will create a 14 character Trace ID Number for each Exception Processing Adjustment Deposit Ticket, SF 215A, and each Exception Processing Adjustment Debit Voucher, SF 5515. The Trace ID Number will be comprised as follows: 2 position Campus File Location Code, 2 position System ID with the constant value "30" , 7 position date in the format YYYYDDD, where YYYY is the year and DDD is the Julian Date format of the original Batch Date, and 3 position Sequence Number with the constant value "001" . For example, the Trace ID Number for FTD processing at AUSPC for a confirmed date of December 31, 2007 will be: "18302007365001" (Campus File Location Code = 18, System ID = 30, Date = 2007365, and Sequence Number = 001). The Trace ID Number is to be handwritten or stamped on each Exception Processing Adjustment Deposit Ticket, SF 215A, and each Exception Processing Adjustment Debit Voucher, SF 5515, for each original Batch Date and provided to RACS.

      Note:

      The System ID will always be "30" and the Sequence Number will always be "001" . Also, if there are several adjustments that pertain to the same Batch Date, those Deposit Tickets and Debit Vouchers will have the same Trace ID Number.

    4. Attach the SF215A/5515 to the Form 5526 and file in the pending file awaiting the Day Batch reports.

    5. When this item is reached in the processing of the Day Batch reports, it will be processed in the normal adjustment manner except: SF 215A/5515 will not be transmitted to St. Louis FRB.

    6. The item will be recorded as an adjustment in the normal manner.

    7. Journal copies will be input for the batch day to be reported on the wire.

    8. The receipted copies of the SF 215A/5515 received from St. Louis FRB will be placed on the wire for the date of confirmation.

    9. Receipt copies will be input in the normal manner.

  6. SPCs will perform the following procedures when exception processing is required on blocks of work that have NOT been received and processing through the FTD system:

    1. Ensure that the FRB verification record is established on SCCF. If not, exception process is not authorized.

    2. Ensure that the SPC has not processed the block to SCCF.

    3. Create the block of work by completing Form 2284 or 8164 and Form 8109-B or 8163 after obtaining the following information.

      Forms Information Needed
      2284 or 8164 TLN
      Deposit Date
      Deposit Amount
      Number of Coupons
      Name of Bank/Bank Address
         
      8109 or 8109-B EIN
      Taxpayer's Name
      Deposit Amount
      Type of Tax
      Tax Period
      Deposit Date

    4. Ensure that an adjustment has not been previously processed.

    5. Process block through SCRIPS.

    6. Process adjustment (Form 5526) to St. Louis FRB using the Bulkdata System.

  7. On a daily basis, monitor the CRL, SCCF Special Transcript, SCCF Invalid Posting Transcript and/or Missing FRB Transmittal list for receipt of the original block. Once located, verify that the information that was prepared was correct.

    1. If both blocks went to TEP, follow procedures for reversing duplicate deposits.

    2. If one block went to SCCF Invalid Posting Transcript, follow procedures for SCCF duplicate SC TCR.

    3. If one block is on the Missing FRB Transmittal list, follow procedures for resolving this condition.

  8. In cases where fax service is not available and the emergency of the case warrants immediate processing, the SPC may furnish St. Louis FRB the proper document number from the log book. St. Louis FRB will prepare the SF 215A/5515 using this number. In these cases, the SPC will make a duplicate copy, using the same number and attach it to the Form 5526 which will be placed in the pending file.

  9. These procedures are normally limited to adjustments of $50,000 or greater. However, St. Louis FRB may, at its discretion, request adjustments under this exception processing procedure for lesser amounts when a delay might result in extreme hardship to the commercial bank involved. If these exceptions become excessive, problem reports detailing the cases should be routed to Internal Revenue Service Headquarters.

3.5.17.26  (01-01-2009)
FRB Day Classified Report—FTD 63–40

  1. The purpose of this section is to provide procedures for balancing the daily FRB Day Classified Report (FDCR). The FDCR is a computer generated report that reflects the matching of the FRB Day Batch (Verification Records) with the commercial bank AOC input.

  2. The following information is listed on the report lists: (See Figure 3.5.17-104).

    1. The tax classification of the items that matched and classified.

    2. Items where adjustments to the deposit tickets are required.

    3. The verification records input where there is no matching commercial bank transmittal on the SCCF.

    4. The amounts on the SCCF not yet classified.

  3. A separate FDCR is generated for each batch day (including official holidays when FRB is open). The report is generated upon input of the report request specifying the required batch day. Normally the Accounting FTD Unit will control the request for this report. Refer to IRM 3.5.17.61 and 62 for the appropriate format.

  4. Deposit Ticket, SF 215A and Debit Voucher, SF 5515 used in FTD Systems are separated into three distinct groups. These groups are Regular SF 215A, Reversal SF 215A and SF 5515, and Adjustment SF 215A and SF 5515.

  5. Regular SF 215A is prepared by the FRB for the normal batch day and transmitted to the SPCs with the verification records.

    1. The FTD Unit will create a 14 character Trace ID Number for the Regular Deposit Ticket, SF 215A, for each Batch Day. The Trace ID Number will be comprised as follows: 2 position Campus File Location Code, 2 position System ID with the constant value "30" , 7 position date in the format YYYYDDD, where YYYY is the processing year and DDD is the Julian Date format of the Batch Date, and 3 position Sequence Number with the constant value "001" . For example, the Trace ID Number for FTD processing at AUSPC for a Batch Date of January 2, 2008 will be: "18302008002001" (Campus File Location Code = 18, System ID = 30, Date = 2008002, and Sequence Number = 001). The Trace ID Number is to be handwritten or stamped on the Deposit Ticket for that Batch Day and provided to RACS.

    Note:

    The System ID will always be "30" and the Sequence Number will always be "001" .

  6. Reversal Deposit Ticket, SF 215A and Reversal Debit Vouchers, SF 5515.

    1. SF 215A and SF 5515 prepared to reverse amounts previously processed and later found in error.

    2. SF 5515 prepared as a result of dishonored checks.

  7. Adjustment Deposit Tickets (SF 215A ADJ) and Adjustment Debit Vouchers (SF 5515 ADJ).

    1. Adjustment SF 215A and SF 5515 must be prepared by the SPC to adjust the amount of the Regular SF 215A prepared by St. Louis FRB.

    2. When the verification record from St. Louis FRB is different than the commercial bank transmittals, Form 5526 must be prepared. All Forms 5526 should be verified for accuracy of all information.

    3. Each adjustment due to a duplicate FRB verification record must be grouped together and the net adjustment amount must be placed on a separate SF 5515 for each FRB day.

    4. Each adjustment SF 215A or SF 5515 must be clearly marked "ADJ" . The FRB day batch which is being adjusted must be noted on the SF 215A ADJ or SF 5515 ADJ.

    5. The FTD Unit will create a 14 character Trace ID Number for each Adjustment Deposit Ticket, SF 215A, and each Adjustment Debit Voucher, SF 5515. The Trace ID Number will be comprised as follows: 2 position Campus File Location Code, 2 position System ID with the constant value "30" , 7 position date in the format YYYYDDD, where YYYY is the year and DDD is the Julian Date format of the original Batch Date, and 3 position Sequence Number with the constant value "001" . For example, the Trace ID Number for FTD processing at AUSPC for a confirmed date of December 31, 2007 will be: "18302007365001" (Campus File Location Code = 18, System ID = 30, Date = 2007365, and Sequence Number = 001). The Trace ID Number is to be handwritten or stamped on each Adjustment Deposit Ticket, SF 215A, and each Adjustment Debit Voucher, SF 5515, for each original Batch Date and provided to RACS.

      Note:

      The System ID will always be "30" and the Sequence Number will always be "001" . Also, if there are several adjustments that pertain to the same Batch Date, those Deposit Tickets and Debit Vouchers will have the same Trace ID Number.

      Note:

      Any manually prepared DT/DV will be notated with a "reason why" it was prepared by the FTD Unit. The RACS Function has to pen and ink changes on their wire before submitting to Treasury.

  8. A separate log for SFs 5515/215 should be maintained (this will make it easier to balance to the 20X account).

    1. Forward a copy of SFs 215A and 5515 with a copy of Forms 5526 to the RACS Function.

    2. Maintain an adding machine tape with Forms 5526 to reflect the amount that is relative to the SFs 215A or 5515. Maintain Forms 5526 in a suspense file until confirmation is received from St. Louis FRB.

  9. All Deposit Tickets (SF 215A) and Debit Vouchers (SF 5515) received from St. Louis FRB should reflect a confirmed date. Annotate the roster and Form 5526 with the confirmation date. All confirmed SF 215A and SF 5515 must be routed to the RACS Function with the FRB batch date.

    1. The FTD Unit will create a 14 character Trace ID Number for each confirmed Reversal Deposit Ticket, SF 215A, and each confirmed Reversal Debit Voucher, SF 5515. The Trace ID Number will be comprised as follows: 2 position Campus File Location Code, 2 position System ID with the constant value "30" , 7 position date in the format YYYYDDD, where YYYY is the processing year and DDD is the Julian Date format of the confirmed date, and 3 position Sequence Number with the constant value "001" . For example, the Trace ID Number for FTD processing at AUSPC for a confirmed date of January 2, 2008 will be: "18302008002001" (Campus File Location Code = 18, System ID = 30, Date = 2008002, and Sequence Number = 001). The Trace ID Number is to be handwritten or stamped on each confirmed Reversal Deposit Ticket, SF 215A, and each confirmed Reversal Debit Voucher, SF 5515, for that confirmed date and provided to RACS.

    Note:

    The System ID will always be "30" and the Sequence Number will always be "001" .Also, if there are several reversals that have the same confirmed date, those Deposit Tickets and Debit Vouchers will have the same Trace ID Number.

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  12. Reversals and Dishonored Checks—See IRM 3.5.17.31.

  13. Balance the FDCR. The classified amounts plus the unclassified amounts and the FRB Transmittals totals must equal the related deposit ticket. This balancing is proof that all the monies certified to the Internal Revenue Service are verified. Prepare an adjustment with related Forms 5515 or 215A to correct an AOC when the amount transmitted by the FRB does not equal the FTD block processed by the SPC. When the amounts on the FDCR are found to be incorrect, pen and ink adjustments must be made on the report to correct the balance. The following are some of the examples of pen and ink adjustments which are used to adjust totals on the FRB/Subsequent Classified Report before the FTD Daily Wire is submitted to the Treasury:

    1. FRB duplicate TLNs (normally Transcript Code 55 from SCCF Invalid Posting Transcript).

    2. FRB verification records prepared or deleted in error. Occasionally, a wrong FRB Day Batch date may cause an out of balance condition. In order to correct the day batch if the amount is unclassified, it will be necessary to input a Form 5891. (See Figure 3.5.17-155)

    Figure 3.5.17-104

    This image has been removed because it contains Official Use Only.
    Please click here for the text description of the image.

    This image has been removed because it contains Official Use Only.

    Figure 3.5.17-105

    This image has been removed because it contains Official Use Only.
    Please click here for the text description of the image.

    This image has been removed because it contains Official Use Only.

    Figure 3.5.17-106

    This image has been removed because it contains Official Use Only.
    Please click here for the text description of the image.

    This image has been removed because it contains Official Use Only.

3.5.17.26.1  (01-01-2009)
Balancing Form 5804

  1. FDCR Balancing Proof (Form 5804)—A separate Form 5804 will be prepared when the FDCR is balanced.

  2. This completed and signed Form 5804 must accompany the FDCR and given to the RACS Function to prepare the Daily Wire.

  3. Follow the steps listed below in the preparation of the Form 5804:

    1. Enter the total of the Regular Credit Deposit Tickets on line 1, column (b).

    2. Enter the total of the Reversal Credit Deposit Tickets on line 2, column (b).

    3. Enter the total of the Reversal Debit Vouchers on line 3, column (b).

    4. Enter the total of all adjustments that will result in an Adjustment Deposit Ticket and enter on line 4, column (b).

    5. Enter the total of all adjustments that will result in an Adjustment Debit Voucher and enter on line 5, column (b).

      Note:

      Do not include adjustments due to duplicate or invalid verification records.

    6. Enter the total of any duplicate FRB that will result in a Debit Voucher on line 6, column (b).

    7. Compute the net total of column (b) (Form 215A minus Forms 5515) and enter on the total line of column (b). (See Figure 3.5.17-107).

    8. Enter the unadjusted amount from the "FRB Total Transmittals" of the "FRB Day Classified Report" on line 1, column (d).

    9. Total any missing valid verification record and/or reversals confirmed for that batch day, that has not yet posted to the SCCF, and enter on line 2, column (d).

    10. Total any verification record determined to be a duplicate FRB or invalid record included in the "FRB Total Transmittals" amount on the FDCR and the Deposit Ticket amount for this day. Enter the amount on line 3, column (d). A Debit Voucher should be present for the amount in column (b), line 6.

    11. Total any valid verification record that belongs to a different batch day or FRB which has been included in the "FRB Total Transmittals" and the "non-receipt" line of the FDCR. Enter the amount on line 4, column (d) as a bracket () figure.

    12. Total the net amount of any adjustments to the verification record.

      Note:

      Forms 215A adj. and 5515 adj. should be present in column (b) for these items. Amounts listed on line 3, column (d) will not be listed on this line. Enter the net amount on line 5, column (d).

    13. Compute the totals for all lines in column (d) and enter on line 8, column (d). (See Figure 3.5.17-108).

    14. From the FDCR, place the IRS Total Classified, In-house Unclassified and the Non-receipt amounts on the proper lines of Form 5804, column (f).

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    15. Totals in column (b), column (d), and column (f) should balance. If the columns do not balance, an unresolved error is present in the system. Isolate the error and initiate the proper corrective action.

    16. If the FRB Day Batch Report contains any unclassified amounts (either in-house unclassified or non-receipts) after balancing, place the amounts in the proper places of a blank Form 5805 (SFDCR Balancing Proof). Place in a pending file to be used with the next day's output. (See Figure 3.5.17-110).

    Figure 3.5.17-107

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    Figure 3.5.17-108

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    Day Classified Report Balancing Proof

    Figure 3.5.17-109

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    This image has been removed because it contains Official Use Only.

    Figure 3.5.17-110

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    This image has been removed because it contains Official Use Only.

3.5.17.26.2  (01-01-2009)
Subsequent FRB Day Classified Report—FTD 63–40

  1. The purpose of this section is to provide procedures for balancing the daily Subsequent FRB Day Classified Report (SFDCR). The SFDCR is a computer generated report that reflects the subsequent classification of those items reported "in-house unclassified" and/or "non-receipts (*)" on the FDCR. The SFDCR is normally produced daily until the batch day represented is completely classified.

  2. Each new run updates the previous day's run by reporting:

    1. By tax class.

    2. Those items that were classified since the previous day's run.

    3. Updated totals for "In-House Unclassified" and "Non-Receipts (*)" . See Figure 3.5.17-112 FRB Day Classified Report.

  3. The SFDCR FRB total transmittals should be compared with line 2, column (b) of Form 5805 from the pending folder. (See Figure 3.5.17-115). Manual corrections necessary to balance the SFDCR with Form 5805 include ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ erroneous adjustments that must be annotated on the report. (See Figures 3.5.17-111 through 116). The balanced and adjusted copy of the SFDCR will be the official accounting record. It should be used as input to the IRACS system.

    Figure 3.5.17-111

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    This image has been removed because it contains Official Use Only.

    Figure 3.5.17-112

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    This image has been removed because it contains Official Use Only.

    Figure 3.5.17-113

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    This image has been removed because it contains Official Use Only.

    Figure 3.5.17-114

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    Unclassified Transmittals (SFDCR)

    Figure 3.5.17-115

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    This image has been removed because it contains Official Use Only.

3.5.17.26.3  (01-01-2009)
Balancing Form 5805

  1. After the SFDCR is balanced, follow the steps listed below to complete Form 5805:

    1. If there is no amount classified on the SFDCR and the "In-house and Non-receipts" did not change, note or stamp "no change." Re-file Form 5805 in the pending file.

    2. If there are changes in the unclassified total of the SFDCR and line 1a and 1b, column (a) of Form 5805, the form must be completed, signed and attached to the SFDCR.

    3. When amounts are classified or the totals are changed by input of additional data, the Form 5805 must be completed, signed and attached to the SFDCR.

    4. Any debit or credit adjustments resulting from the subsequent day output will be entered on lines 3 and 4, column (b).

    5. Any SF 5515 not included with the FDCR but related to this batch day will be entered on line 5, column (b).

    6. Column (b) must be totaled and entered on the total line 6, column (b).

    7. From the Subsequent Day Classified Report, take the IRS Total Classified amount, total Non-Receipts, and total In-House Unclassified and enter on the proper line, column (d). Compute totals and place in total line, column (d).

    8. The total of line 6, column (b) and total of line 4, column (d) should balance. If they do not, there is an unresolved error present in the system. Isolate the error and initiate the proper corrective action.

    9. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    10. If the Subsequent Day Batch Report contains any unclassified amounts after balancing, place on a blank 5805 (SFDCR Balancing Proof) the In-House unclassified amount on line 1a (column a) and the Non-Receipts amount on line 1b (column a). The total unclassified amount (line 2) should equal the In-House and Non-Receipts amounts.

    11. Enter FRB 08 and the batch day on the Form 5805. Place in a pending file to be used with the next day's output. (See Figure 3.5.17-116).

    12. The FTD Unit will notate on the DT/DV the reason a manual adjustment was prepared.

    Figure 3.5.17-116

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.5.17.26.4  (01-01-2009)
Blank Form 5526 (FTD Adjustment Action Request)

  1. Form 5526 is used to balance the Classified Report. To create a blank Form 5526 from the SCCF Invalid Posting Transcript Report and Missing List: (See Figure 3.5.17-117)

    1. Click on Classified.

    2. Click on Temporary Adjustments.

    3. Enter correct FRB.

    4. Click on OK or hit Enter.

    5. Click on Insert Row from the Toolbar.

  2. The screen will display a blank Form 5526. To fill in this form, complete the following information, if applicable. The tab key must be used to move to the next field.

    1. Enter the FTD Sequence Number. (If no FTD Sequence Number, press space bar or zero the field to bypass.)

    2. SPC Code is generated.

    3. Enter ABA.

    4. Enter Branch Code.

    5. Enter Transmittal Serial Number.

    6. Enter Deposit Date.

    7. Enter FRB Date.

    8. Enter FRB Amount.

    9. Enter SPC Amount.

    10. Select Reason Code.

    11. Enter comments in Remarks Section (if necessary).

    12. Click on Save Row(s) on Toolbar, which will automatically generate bank name, address, login name, and current date.

    13. Click on Insert Row(s) on the Toolbar to create another blank Form 5526.

    14. Exit program by double-clicking the bar in upper left hand corner of screen.

    Figure 3.5.17-117
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    Form 5526 - Adjustment Action Request

3.5.17.26.5  (01-01-2009)
Form 5526 Prepared From Classified Report

  1. Credit adjustments in FRB Day Batch order from oldest to current, will appear first followed by debit adjustments in the same order. (See Figure 3.5.17-117.) For each Form 5526 needed for the Classified Report, do the following:

    1. Enter FTD Sequence Number.

    2. Enter Deposit Date.

    3. Arrow down to select Reason Code.

      Code Reason
      0 No reason code has been selected, this adjustment will not be processed.
      1 A mistake was made in entering the total amount from the back of the transmittal form to the front.
      2 An amount(s) was entered on the back of the transmittal form for which no FTD coupon(s) was received.
      3 The money total shown on the front of the transmittal form does not agree with the correct total of the individual FTD coupon(s).
      4 An FTD coupon(s) was received for which the amount was not included in the total transmittal amount.
      5 To reverse duplicate deposit.
      6 Item received is not an FTD coupon.
      7 FRB verification error or bank error.
      99 Other
      101 Special Adjustment
      102 Adjustment to a deposit made with the FRB.
      103 Adjustment for a bank not serviced by the SPC.
      104 $50,000.00 or more
      105 Transmittal/FTD coupons not received within 12 calendar days of FRB date.

    4. Click on appropriate code.

    5. Enter comments in Remarks Section, if needed.

    6. Click on the Save Row(s)on the Toolbar after each adjustment.

    7. Bring up next Form 5526 by right clicking on mouse, or use forward arrow in Toolbar, to access Next Row.

    8. Exit program by double-clicking the bar in upper left hand corner of screen.

3.5.17.26.6  (01-01-2009)
Create Form 5526 for Out-of-District Banks

  1. In order to create a Form 5526 for an Out-of-district ABA, the bank must be established on CBAF. The following steps must be followed to establish the Out-of-district ABA.

    1. Click on CBAF.

    2. Enter FRB 08.

    3. Enter ABA.

    4. Click on Insert Row(s)

    5. Enter SC, FRB, ABA, bank name and address.

    6. Click SAVE Row(s).

    7. Click Insert Detail.

    8. Enter Branch Code.

    9. Click on Special.

    10. Choose any bank class. (Choose one)

    11. Click on Save Row(s).

    12. Exit screen by double-clicking the bar in upper left corner of the screen.

  2. After the CBAF record has been established, create the Form 5526.

    1. Click on Classified.

    2. Click on Temporary Adjustments.

    3. Enter the FRB code 08.

    4. Click on Insert Row(s).

    5. Fill in blank Form 5526.

    6. Click on Special.