Deleted Records List—Is a listing of all blocks deleted from the transaction tape. (See Figure 3.5.17-156). This is used to notify the Computer Branch of program errors and machine failure and to verify that the Block Deletions were effective.

Figure 3.5.17-156

The TEP Good Tape Release List (See Figure 3.5.17-157 ) identifies each TLN that cleared SCCF during daily processing. The list includes the FTD count, amount, and tax class for each TLN. In addition, it shows the Tape Sequence Number (TSN).

TSN can be located on the Control Record List and traced to the TEP Good Tape Release List, to ensure a block has gone to good tape. Only the individual tax deposit records included with the TLNs are released to ECC MTB.

There are no reports to show these records. However, the file is FTD 77–03. The file is electronically (Network DataMover (NDM) software) transmitted to ECC MTB daily for updating the BMF accounts on a weekly basis.

It is extremely important that these records be processed in a timely manner, thereby, allowing one complete cycle to be processed during that posting cycle.

The Revenue Receipts Summary, FTD 77–41 (See Figure 3.5.17-158) is the control sheet for FTD 77–03 and FTD 77–40. The summary lists total credits and debits for each tax class, and total credit and debit FTD count. The summary will be transmitted to ECC MTB with FTD 77–03 file. It should also be sent to the RACS Function to be journalized on a daily basis.

Figure 3.5.17-157

Figure 3.5.17-158

Figure 3.5.17-159

The TEP Mismatch List (See Figure 3.5.17-160) is printed for all discrepancies and non-matches between either Release Record, Delete Record and the Good Tape FTD Block. An asterisk to the left of the record will indicate that the block is also on the TEP Deleted Record List.

Mismatch Code 04

Mismatch Code 07

Mismatch Code 08

Mismatch Code 10

TEP Deletes CCR explanation.

For every partial block of FTDs deleted from Good Tape during TEP, a CCR is generated on a Controls Data Tape for posting to the following day.

The type of CCR generated depends on the source of the deletion (SCCF Gen. = S; Manual = M; TEP Generated = T).

If SCCF is source of deletion, the following actions occur: Assume 15 FTDs on Error Register were corrected to Good Tape. A CCR with FT "6 7" (From Code = 6, To Code = 7) was generated. This CCR attempted to post to SCCF but was invalid for some reason and did not post.

If TEP is source of deletion, the following actions occur:

Reinput of TEP Deletes.

Important: Reinput TEP deletes no earlier than the second day following the deletion.

Important: For TLNs with an RCR posted on the SCCF, be sure to enter a "1" in the TTC of the Form 8164 Replacement Transmittal. The SCRIPS System will convert the "1" to a "D" . The D prevents another RCR being generated. All FTDs must be remade on Form 8163 using the original FTD Sequence Numbers. This will prevent new numbers from being assigned by SCRIPS. Remake the AOC on Form 8164 using the microfilm number preceding the first FTD remade. Enter "1" in the TTC.

If the RCR is not posted to the SCCF for that TLN module, but a THR is established, use a TTC of "2" which will convert to "F" during SCRIPS processing. This allows the block to classify when balanced and reinput. Be sure that the ADSI is turned off before the block is reinput.

If no module is established on SCCF for the deleted block, ensure the TTC is blank.

Deletion Code 05: FTD transactions encountered in TEP with a transaction amount of "00" will be deleted by TEP and assigned this code. (See Figure 3.5.17-156).

The FTD Variance File is created when one of the following occurs:

The variance report, which is transmitted via the Bulkdata System contains FTDs that went to Good Tape for a calendar month. The information is generated for St. Louis FRB within the SPCs jurisdiction. No listing of information, that is sent, is received in the FTD Unit.

At the end of each month, the FTD Variance File is generated. Prior to transmitting to St. Louis FRB, corrections are to be input by the last workday of the month. All corrections/deletions should be routed to ISRP on Form 8712, FTD Variance Correction/Deletion. Individual FTDs and entire transmittals can be deleted. Also, ABA and FRB numbers can be changed. Review the requested corrections to ensure they posted and a new file was produced for shipment to St. Louis FRB. The FTD Computer Systems Analyst (CSA) is to be notified, immediately, when any of the requested corrections did not take. The CSA will correct any item, that did not take on the original correction request, by the workday following the end of the month.

The Variance File tape and FTD Variance Summary Report will be transmitted to St. Louis FRB.

The FRB processes the information that is on the variance tape against the Treasury Tax and Loan (TT&L) Accounts. The TT&L depositaries are charged interest when the AOC and FTD coupon deposit dates do not match and a penalty is assessed when the FTD coupon has a "missing-date" .

The Daily Variance Report lists any variances of seven or more days. This report issues a message when there are no variances for that day to generate a listing. When there are date variances, the report will indicate an item count of these records. The FTDs appearing on the report as well as the related transmittal should be examined to verify that the variance is valid. If valid, no further action is required. If the FTD coupon date is not valid, Form 8712 should be prepared as follows:

Deleting entire transmittals. In the event the review in (1) above reveals that an entire block should be deleted, individual deletion requests need not be prepared. An entire block can be deleted using the following format on Form 8712: Refer to IRM 3.5.17.57.

The Variance Error File FTD 93–40 lists all requested corrections and deletions that did not post to the Variance File. The following are error indicators:

Multiple-Action-Error-Indicator—if any of the following conditions are present, "MA" will print to the left of the TLN.

No Match Indicator—if the TLN does not find a match on the file, "No Match" will print to the left of the TLN on the Variance Error report.

TLN Error Indicator—if the TLN does not pass standard validity checks, an asterisk will print out to the left of the TLN.

Sequence Number Error Indicator—the following conditions will cause an asterisk to appear to the left of the Sequence Number field:

Type of Action Error Indicator—only "DI" , "DA" or "C" are valid.

Verify all corrections on Form 8712 against the FTD 93–40.

Changing TLNs—a record is maintained of any FRB TCR that has been changed to match the SC TCR that posted to the SCCF. If the FRB code or ABA number has been changed during this matching process, Form 8712 should be input daily to generate FTD 93–41 to correct the Variance File. Verify all corrections on Form 8712 against FTD 93–41 daily. Prepare Form 8712 using the following format:

The FTD Variance Summary Report contains only the total figures for the Missing and Variance FTD coupon count and deposit amount.

The FTD Variance File should be transmitted to St. Louis FRB by the sixth workday of each month. This is to ensure that the file is received at St. Louis FRB by the seventh workday.

The current workdays FTD92 Total Input Cum Records must always agree with the prior workdays FTD93 Total Output Records. If the records do not match, you must notify the CSA immediately.

The Total Records Deleted on the FTD93 should be verified to ensure all requested deletions were processed.

Up to 6 Report Requests, and up to 6 of either the Special Transcript Requests, or Single TLN Requests may be requested during one run of the SCCF on Form 5890. Transcript or Report Requests will not alter the contents of the current SCCF.

Use the Special Transcript Request, Form 5890, to request transcripts for analysis by single day, between specific days, by age, most recent SCCF Posting Date or FRB Day printed for each TLN.

Transcript Request Form—Input dates in either the SCCF Posting Date or FRB Day Batch Day fields. Use Julian date format (YYYYDDD) for SCCF Posting Date entries.

Single day—Use Report Request Type Code "1" for information on a full SC, "2" for FRB or "3" for one ABA. Enter the date needed in either the FRB Day Batch columns or the SCCF Posting Date depending on the information needed. (See Figure 3.5.17-161).

Range of days—Enter low date as beginning date and high as ending date. Use Report Request Type code "4" for Full SC, "5" for FRB, or "6" for one ABA. Request special transcript, using Request Type Code 4, on the 4th work day of the month (to review any open modules left on SCCF). To produce open module transcript enter a high posting date (7 days prior to current Julian Date) to reflect preceding period. (See Figure 3.5.17-162).

Open Modules Transcripts—Enter high date only. This report produces transcripts with dates equal to or earlier than the high date used that have balances in Awaiting Transcription, Error or BOB, or the TII is 1, or the SC TCR is 1 and the FRB TCR is 0. In order to provide a rapid resolution when researching a specific item that has not gone to the Block Completion List or SCCF Historic, request this report daily by indicating a "7" as the Report Request Type Code and current Julian date. (See Figure 3.5.17-163). Daily receipt of this report can be used to, but not limited to the following:

Single TLN—All single TLN requests will be printed on SCCF Special Transcript using Transcript Code 99. Use Report Request Type Code 9. These requests must be in TLN sequence. (See Figure 3.5.17-164).

Figure 3.5.17-161

Figure 3.5.17-162

Figure 3.5.17-163

Figure 3.5.17-164

This report should be requested on the second workday following the FRB Batch Day. (See Figure 3.5.17-165).

Official Holidays—Many times the FRB is open for business when IRS offices are closed. St. Louis FRB should be contacted prior to closing on official holidays. If the FRB submits verification information for the holiday, then:

.

Figure 3.5.17-165

This report is requested daily. (See Figure 3.5.17-166).

Figure 3.5.17-166

This report is requested on the third workday of each month. (See Figure 3.5.17-167).

This report request causes SCCF modules which meet all the following criteria to be removed from the Current SCCF and placed on a Historic SCCF and produces a Block Completion List of all TLN's removed to the Historic SCCF:

Figure 3.5.17-167

Use the reports in IRM 3.5.17.26 thru 3.5.17.26.5 to assist in the preparation of the Daily Wire to Treasury, adjustment transmittals, SF224 regarding classified monies by tax class and 20F account (unclassified), for identifying transmittals which are adjusted or not yet classified, and for month-end reporting. RACS REPORT-019, which is available from the RACS Team, can also be used to monitor the unclassified inventory.

Note the following cutoff date relationship:

Timing of Month-End Classified Reports.

FTD coupons provide a box to be marked by the taxpayer if there is a change to the name or EIN. SCRIPS instructions provide for entering a "N" in the FTD record whenever a change is indicated. The Taxpayer Entity Change Report is generated whenever a change to the name or EIN is detected during SCRIPS processing. (See Figure 3.5.17-168). All SPC Accounting Control/Services Operations should arrange to have the original FTD coupon pulled or a legible photocopy made and associated with the Entity Change Report prior to forwarding to Entity Control Unit each day. This procedure must be completed and forwarded to Entity Control Unit daily to ensure that the seven (7) day processing cycle is met.

Figure 3.5.17-168

The Summary of FTD Transactions selected from IDRS (See Figure 3.5.17-169) is to be used by the IDRS Control Group (Data Control Function) for the purpose of balancing these tape records with the IDRS computer control records. If summaries do not balance, notify the Operations Branch. These controls must balance unless there is a "machine error" .

Figure 3.5.17-169

This is a list of all Transmittals either in BOB status or transcribed under control but not yet processed to completion for which there is also a FRB TCR. (See Figure 3.5.17-170).

There is a 7 day lag from SC received date before printing.

Print criteria:

Resolution:

The "ST" (status) column contains a "B" if Transmittal is in BOB status on the FTD Service Center Control File.

Figure 3.5.17-170

This listing will identify any SC TCRs with the SC received date prior to the deposit date.

Transmittals appearing on the list should be researched to determine if an SAR is needed to correct an erroneous SC received date. (See Figure 3.5.17-171).

If an invalid SC received date occurs, correct the date on Form 5891 with the following data and send to ISRP:

If an adjustment is required, be sure to input it before Month-End processing ages the module onto the Historic SCCF.

Figure 3.5.17-171

Historic SCCF Analysis Reports—These reports are designed to provide Headquarters Submission Processing and SPCs management with a tool for analyzing FTD processing timeliness. (Refer to IRM 3.30.123.) They may also be used by Treasury to determine any failure by depositaries to comply with prompt reporting of FTDs to both the FRB and the center. The analysis calculates the difference, for the FRB, in number of calendar days from zero to nine and ten or more.

This report is automatically generated with the monthly reports. If this report is not received, the FTD Unit must contact their CSA or the Help Desk. (See Figure 3.5.17-172).

Figure 3.5.17-172

This report reflects the total number and percentage rate for Transmittals (AOC) and Count (FTD Coupons) that were received and Classified during the month. The report also contains a cumulative total for the current fiscal year. Modules with a TCC of 9 are excluded from the report. (See Figure 3.5.17-173). This report is automatically generated with the month end reports. If this report is not received on the fourth work day of the month the FTD Unit should contact their CSA or the Help Desk to get this report printed.

Figure 3.5.17-173

This report reflects the total number and amount for FTD coupons (count) that was deposited and went to Good Tape during the month. The report also contains a cumulative total for the current fiscal year. Modules with a TCC of 9 are excluded from the report. (See Figure 3.5.17-174). Since no request form is required for this report, arrangements should be made between the FTD Unit and the Operations Branch to run this program on the next working day following the completion of the month-end reports.

Figure 3.5.17-174

This report reflects the total deposits that were received during the month. Modules with a TCC of 9 are excluded from the report. (See Figure 3.5.17-175). Since no request form is required for this report, arrangements should be made between the FTD Unit and the Operations Branch to run this program on the next working day following the completion of the month-end reports.

Figure 3.5.17-175