The Service is committed to ensuring a 24-hour deposit standard. As we move toward attaining that goal through improved technology, it is of the utmost importance to deposit the largest amount of money in the shortest possible time frame in order to achieve good cash management practices. Management at all levels must monitor the flow of receipts to ensure that this objective is achieved. Remittances of $100 million or more must be deposited by close of business on the day of receipt. Close of business for a deposit is the final deposit for a deposit date as identified by the date on the deposit ticket.

The Receipt and Control Operations Manager is responsible for the receipt, safeguard, accuracy, and timely deposit of all monies received in payment to the Government through the Internal Revenue Service. Maintaining the integrity of the IRS received date is required. Credit all payments for the earliest date a payment is received by the Internal Revenue Service or the Department of the Treasury.

All remittances of $50,000 and over must be deposited by the next business day (excluding Saturdays and Sundays). During peak periods, identified in (5) below, all attempts must be made to deposit these items the same day of extraction or no later than the next business day.

The extended cycle for depositing receipts for the April peak completion date is determined by Wage and Investment Operating Division and sent to the Campuses via memorandum.

During the following mini-peaks, extended cycles must not exceed 5 business days. However, the deposit cycle may be extended to a maximum of 2 work days. See IRM 3.30.123, Processing Timeliness Cycles, Criteria and Critical Dates for more information.

The deposit cycle may be extended to a maximum of 3 work days during the January, April, and October 31 periods, when business returns are received.

During the above mentioned peak periods, multiple daily deposit pickups should normally be utilized in order to continue to deposit the largest amount of money in the shortest time frame (3.8.44.1.1(1)). Sites will usually schedule two deposit pickups during peaks, taking into consideration prior year receipts and production standards balanced with approved projected changes (e.g., consolidation issues, transshipping, increase in ELF, changes in Lockbox volume, etc.). See IRM 3.8.45, Manual Deposit Processing for additional cash management guidelines.

Receipt and Control deposit managers are responsible for ensuring the deposits are released as a quality balanced product.

Deposit managers must perform regular reviews of completed work accumulated in final deposit area.

The review will be conducted on 5% of the remittances during non-peak periods.

After Pass 2 on the transport, fan the lower right corner of the block of remittances verifying that the Magnetic-Ink Character Recognition (MICR) encoded amount agrees with written amount of remittances. Review remittances for breaks in MICR encoded digits and for improper encoding, for example, encoded upside down. Also review the first and last check to ensure the audit trail is complete and legible.

Deposit managers or appointed representatives, must conduct a 100% review of deposits prior to release on a given day of each week. This must be continued until deposits are 100% accurate on a regular basis and controllable deposit discrepancies are below 100 cumulative items.

Prepare an action plan for conducting the reviews.

Schedule a meeting with Accounting Operations, when necessary, to review discrepancies discovered during the 100% Product Review. All discrepancies must be recorded and follow-up action annotated accordingly.

Deposit managers must communicate security standards contained inIRM 1.16.12, Facility and Property Protection, to their employees at least once yearly.

Adequate security equipment and facilities must be provided to safeguard money, securities, etc., which are handled in the Deposit Activity Function. See IRM 3.8.45, Manual Deposit Processing, for additional information.

Managers should report any employee suspected of theft to the Treasury Inspector General for Tax Administration.

The following items are strictly prohibited from the secure Receipt Processing areas:

The use of the camera function on a camera capable cell phone is prohibited in the secure remittance processing area.

Management or designated employee must conduct monthly random reviews of employee compliance with all security policies as they relate to personal belongings. Management will maintain a log documenting results of the review.

Managers in Remittance Processing areas should ensure visitors are only permitted to carry articles into the restricted area which are absolutely necessary to conduct their business while working in the area. (i.e., portfolios, note pads, repair kits or manuals, binders, paper documentation, etc.) Inspection of these items is not necessary upon entering the area. However, visitors should be advised that a member of management or designee will screen these items prior to exiting the restricted area to reduce the opportunity of unauthorized disclosure, theft of taxpayer information, or theft of remittances. If the door monitor observes a visitor with an item that is prohibited from the restricted area they should immediately notify a manager. Managers will approach the visitor to discuss the policy of prohibited articles and determine whether the item is necessary for conducting business within the restricted area

There are two sources of information that management uses to monitor the deposit activities and cash management practices, the Deposit Activity Report (DAR) and the Daily Deposit Report (DDR). See IRM 3.8.45, Manual Deposit Processing, for specific procedures.

The deposit function is required to report total dollars and items deposited to National Office on a weekly basis. There will be periods when it is necessary to work weekends to meet the deposit requirements or to meet the Program Completion Date (PCD). Refer to IRM 3.8.45, Manual Deposit Processing, for specific reporting procedures.

When it is necessary to work a holiday, the dollars and items deposited on the holiday will be included in the next business day's deposit report.Refer to IRM 3.8.45, Manual Deposit Processing, for specific reporting procedures.

When a manager or an employee becomes aware of a loss or shortage, the loss or shortage must be reported immediately. See IRM 3.8.45, Manual Deposit Processing, and IRM 3.0.167, Losses and Shortages, for additional instructions.

Campuses' commercial depositories are selected for a specified period (with two one-year renewal options). They are chosen through a competitive bid process initiated by IRS and directed by the Treasury Department, Financial Management Service (FMS). See IRM 3.8.45, Manual Deposit Processing, for more information.

All campuses must have a licensed/bonded or armored vehicle courier service to transport deposits to their designated depositary. See IRM 3.8.45, Manual Deposit Processing, for specific requirements.

Deposit items that are not processed through ISRP must be processed following the regular Manual Processing procedures for each document/return type. See IRM 3.8.45, Manual Deposit Processing, for specific information.

Each Campus should establish local procedures for controlling the source documents and remittances throughout the payment processing. However, the source documents must remain in searchable order until the correction and balancing processes are complete.

After the deposit is balanced and released to the depository, each Campus will coordinate local procedures for routing and distributing the source documents.

Source document paper, excluding actual IRS returns, IRS Forms and other correspondence or items that do not require pipeline or stop mail handling should be destroyed (classified) 5 business days after the deposit date. Some examples of items subject to destruction as classified waste include:

Staging of such items will normally be within the Deposit function.

Prior to disposal, source document paper should be reviewed/fanned through to ensure no mis-sorted items are in the bundle.

The RPS Prebatch/Clerical function is responsible for finalizing the sort of remittances and related source documents and preparing/associating appropriate control documents for each type of deposit for the Payment Perfection function and the OE/KV function. Although the pre-batch functions may be physically separated, the procedure for preparing and controlling work should be the same for both Payment Perfection and OE/KV.

Prebatch/Clerical is responsible for reviewing each sort to eliminate any mis-sort condition by spot checking the batch, and for entering information on Batch/Block Tracking System (BBTS).

BBTS is a comprehensive integrated batch creation and tracking system used to generate unique block headers, including the 6-digit Remittance Processing System Identification (RPSID) number, and other identifying batch information.

The Form 1332C, Block Selection Record (Block Header), contains batch information, such as RPSID, tax period, MFT, etc., that is entered by OE/KV operators for generation into individual tax records. Based on the type of source documents, information will be entered into BBTS by program code, RPSID, transaction code, MFT, tax period, and transaction received date. Refer to Pre-Batch/Clerical Preparation of Form 1332C, Block and Section Record, Exhibit 3.8.44–19.

After the batch information is entered into BBTS, BBTS assigns an "ABC" to the batch of work, generates and prints Form 9382, Pre-Batch Transmittal. Refer to Pre-Batch/Clerical Preparation of Form 9382, Batch Transmittal, Exhibit 3.8.44–21, and Form 1332C, Block Selection Record (Block Header).

The Form 9382, Batch Transmittal, is used by the OE/KV operators to sign out individual batches of work for original entry and key verification.

A Batch Separator, Form 11355, is associated with each batch of work. The RPSID is pre-printed on the bottom of the Batch Separator in MICR font for recognition through the NDP600 Transport. Batch Separator, Forms 11355 will also be associated with scannable vouchers and remittances, that by-pass OE/KV, which are run directly on the NDP600 Transport.

For each batch of like work, the Form 11355, Batch Separator, pre-printed with the RPSID, and Form 1332C, Block Selection Record (Block Header) are associated and placed with the batch of work prior to OE/KV to control the source documents and remittances throughout payment processing.

Remittances delivered to the Prebatch/Clerical function, from Extraction and Payment Perfection, are sorted by type of tax and form number.

To the extent possible, combine small groups of like source documents to create larger batches of work. In order to maximize batch volumes, different types of work, as long as returns are mixed, may be input under a single program number not designated for their specific use. For example, IMF and BMF payments of all types may be entered under program 45500, as long as the MFT code and other differing fields are input for each transaction as they change. Processing work in this manner is acceptable and preferred since the ISRP program number is not output to other systems.

Non-scannable vouchers should be sorted by MFT.

Multiples and Splits are sorted separately from all other types of work.

Maintain the FULL PAID/Other Than Full Paid (OTFP) sorts for Forms 1040, 1040A, 1040EZ and 1040PC throughout payment processing.

Forms 940V, 940VEZ, 941V, 943V and 1040V preprinted, scannable payment vouchers will be routed directly to the NDP600 Transport for processing.

Scannable vouchers and notices should be sorted by scan line position. Be sure the remittances are behind the vouchers or notices before delivery to the NDP600 Transport for processing.

The RPS Prebatch/Clerical clerks will be responsible for getting the work ready for input into RPS. The clerks will perform the following activities:

Work should be batched by RPSID range according to their source of origination for timeliness tracking on Remittance Transaction Research (RTR) as follows:

BBTS will be used to generate and print the Forms 9382, Batch Transmittal, and Forms 1332C, Block Selection Record, for RPS input, keeping track of the ABC's and RPSIDs to prevent duplication. Use Exhibit 3.8.44–28, Masterfile/Non-Masterfile Forms/Program Table, Exhibit 3.8.44–27, Program Code Table, Exhibit 3.8.44–20, MFT Codes That Can be Combined, and RPSID Range, listed above, for preparing the work and entering information into BBTS.

After the block headers, batch separators, and batch transmittals are associated with the work for RPS processing, the RPS Prebatch/Clerical clerk will route the work to the OE/KV function.

The following scannable vouchers and notices must be sorted by scan line position and delivered directly to the NDP600 Transport for processing. Be sure the remittances are behind the vouchers or notices before delivering to the NDP600 Transport:

There are several source documents that require additional actions in order for the payment to be posted correctly or the source documents to be routed correctly. There may be other source documents not included in the following that require additional instructions for routing. In those situations, refer to local procedures for additional information on proper routing.

Types of possible remittances the IRS may receive can include any of the following.

The remittance should remain with its source document; do not staple together. Prior to processing, check stubs and any staples should be removed.

If payee is IRS only, CASH, or blank, stamp United States Treasury on payee line. Refer to Table below.

When processing remittances intended as payment for photocopies of tax returns, refer to IRM 3.8.45, Manual Deposit Processing.

When processing a taxpayer's returned refund check, refer to IRM 3.8.45, Manual Deposit Processing.

When processing a Form 7803(c), refer to IRM 3.8.45, Manual Deposit Processing.

For processing travelers cheques, refer to IRM 3.8.45, Manual Deposit Processing.

Foreign checks may be processed through RPS when payable in US dollars through a US bank. The US bank's routing symbols and a nine digit routing number must be printed in MICR ink in the lower left corner of the check. If the check fails to meet any of these conditions, route to Manual Processing.

If remittance is not made payable to the United States Treasury or one of the acceptable payees listed below, pull the remittance and source document and route to the Payment Perfection Unit.

Mutilated remittances may not be accepted by financial institutions. See IRM 3.8.45, Manual Deposit Processing for specific procedures.

Totally blank remittances should be forwarded to Payment Perfection. A partially complete remittance may be processed, whether signed or not, if the money amount can be determined. As needed, follow the steps listed below to determine the money amount to use for deposit processing.

The numeric amount on the remittance will normally be used for processing unless there is an amount annotated above the remittance date line. When present, use this money amount for processing. There may still be times when the money amount to use is questionable. The following table should be used to determine the payment amount:

A canceled check should be processed as follows:

Seized checks may be processed with proper endorsement. If in doubt or if the endorsement is missing, route to Payment Perfection.

Remittances of $100 million or greater cannot be processed through RPS. The remittance and related source material should be given to manager or designee who will hand carry the item to Payment Perfection.

Unacceptable Payment of Taxes are items that the Federal Reserve Bank will not accept as payment. Any of the following items found in the Payment Perfection Unit should be hand carried to the Extraction Function to be secured in a locked safe:

A remittance found, with or without a source document, within the work area should be forwarded to the designated Deposit Unit personnel or pull out cart, as appropriate.

Campuses are receiving questionable remittances that resemble checks and money orders. In most cases, these remittances show the taxpayer and the "United States Bureau of Internal Revenue" as payees. The bogus remittances may include other identifying characteristics. Refer to Exhibit 3.8.44–1, Bogus Check. DO NOT PROCESS ANY REMITTANCES CONTAINING THE FOLLOWING CHARACTERISTICS:

The majority of the bogus remittances are received by certified or registered mail. They may be accompanied by the following documents:

Upon receipt of a suspicious remittance, process using the following procedures:

Perfect and Imperfect remittances and their related returns/documents are delivered to the PreBatch/Clerical unit on a regular basis.

Perfect returns/documents are batched directly for RPS data entry. In order to be considered"Perfect " the transaction information must include a legible taxpayer name, TIN, one MFT code, at least one tax period (multiple tax periods can be present on notices other than Form 668A and 668W. and the tax period listed first is the one processed for the payment.), and one remittance. As applicable, one of the following must also be present: plan number (Form 5330, 5500 series, 5558 only), one report number (Form 8038-T only), DPC, secondary code/money amount, tertiary code/money amount. See IRM 3.8.45, Manual Deposit Processing, for specific procedures.

Scannable work (voucher with a scanline and associated remittance following, is considered perfect and is delivered to the transport area directly by the Extraction unit.

Imperfect source documents and remittances are those that do not meet the criteria of a "perfect" . They include items that are incomplete, illegible, have correspondence attached, or have multiple or split payments. The Perfection unit will research and secure missing information and input the transaction via InfoConnect or will route it to Prebatch/Clerical for batching to RPS. If discovered in a batch the item should be pulled and routed to the Perfection Unit.

If the remittance amount associated with a timely filed return is under or over the balance due amount, then process the payment as Other Than Full Paid (OTFP). If received with a delinquent return, regardless of whether the remittance matches the balance due line, process as OTFP.

A Payment Posting Voucher or equivalent must be prepared whenever a source document is not available and the payment cannot be processed through RPS. A list of payment posting vouchers follows:

The purpose of the Free/Missing Entry Function is to match checks processed in Pass 1 on the NDP600 to their records that could not be matched in the electronic file from OE/KV during the Merge process. The Free and Missing Reconciliation screen displays as much information as is available to allow checks to be matched to their electronic records.

The top right portion of the screen displays a list of "free" checks from Pass 1, (that is checks without an exact match in the electronic file) including sequence number, amount, and match status. Select a check by pressing F8 and use the up and down arrow keys to scroll through the list. As the check is selected, its image is displayed on the top left portion of the screen.

The bottom half of the screen displays the "missing" records from the electronic file (that is those without an exact match in Pass 1). The item, transaction number, amount, and the scanline information are shown for each item, along with the match status. Select an item from the list by pressing F7 and using the up and down arrow keys to scroll through the list.

After selecting a "free" check and its associated "missing" electronic record, press F3 to indicate a match. The match status in the upper part of the screen is updated to YES. The match seq column in the bottom part of the screen is updated with the sequence number from the matched item. The match seq column in the voucher record in the same transaction is set to YES.

If an item cannot be matched, it must be deleted. When all free and missing items have been matched or deleted in the batch, the next batch requiring Free/Missing Matching is presented.

Scanline Fix is used to correct any misreads or can't reads in the scan line and the MICR line of the check.

Only those items with bad scan lines will be presented for fixing. If a batch is presented in scan line fixing, it must be corrected before further data entry can be performed on that batch.

When the Scan Line fix option is chosen from the Data Entry Menu, the Batch Selection screen will appear. Choose the desired batch and the Scan Line Fixing screen will be displayed.

The scanline fix program highlights the first required field containing a can't read when the scan line or MICR line is initially displayed. If by chance a field is highlighted and it is not immediately obvious which field is in error, press F10, or Enter to accept the field information.

The fields that need fixing can be filled in by looking at the stub or check image and typing in the appropriate value.

When the last item which needs fixing has been corrected, a window will appear to confirm the batch is closed. Press ENTER to bring up the next batch.

Several functions are shown at the bottom of the screen to assist you.

Batches proceed to Stub Amount Entry if there are vouchers that do not contain an amount in the scan line.

When Stub Amount Entry is selected from the Data Entry Menu, the Batch Selection screen will appear. Choose the desired batch, and the Stub Amount Entry screen will be displayed.

Amounts must be entered for vouchers that do not contain an amount in the scanline. The upper portion of the screen displays the image of the voucher. Below this image is a magnified view of the area of the voucher that contains the amount. A field is provided for the amount to be entered, as well as any other fields that are required. When the entry is complete, press F10, or Enter.

If there is no money amount on the voucher, or you are unable to determine the money amount, press F5. This will display the check and the voucher on the View Transaction screen. Transactions may only be viewed in the View Transaction screen, they cannot be changed. Press F9 to return to the Voucher Amount Entry screen and enter the amount of the check. If, after going to the View Transaction screen, you are unable to determine the amount to be entered, enter .01 or skip the voucher. This will cause the voucher to proceed to the Balancing function.

The following functions are available in the Stub Amount Entry screen:

The View Transaction screen has its own function keys.

If the check amount could not be read by the Transport, the batch will proceed to Check Amount Entry.

When Check Amount Entry is chosen from the Data Entry screen, the Batch Listing screen is displayed. Select the desired batch and the Check Amount Entry screen will be displayed.

The upper portion of the screen displays the image of the check. Below the image is a magnified view of the check area that shows the amount. Enter the amount and press F10 or ENTER. If any required fields are left blank when F10 or Enter is pressed, an error message is displayed. Press ENTER to remove the message and return to the previous screen.

If you are unable to determine the amount of the check, reject the item using F4.

The following function keys are available in the Check Amount Entry screen:

The View Transaction screen has its own function keys.

If there are unbalanced transactions in a batch, the batch will be processed through the Balancing function from the Data Entry Menu.

Only batches which have unbalanced transactions will be presented for balancing.

When the Balancing option is chosen, the Batch Selection screen will appear. After the batch number has been chosen, the Balancing screen will be displayed.

The voucher and check amount for the transaction are displayed along with the images of the paper items. The amounts of the vouchers and checks may be corrected to balance the transaction.

The following options are available in the Balancing function:

The transaction is checked for balance when Enter or F10 is pressed. If an amount is zero, that zero is highlighted when Enter or F10 is pressed. When the transaction balances and passes all amount validations, the transaction is posted, and the next unbalanced transaction is displayed.

If the voucher amount does not match the check amount, a Data Error Message will be displayed (Transaction unbalanced). Press Enter to remove the message and return to the Balancing screen.

If unable to determine the correct amount of the check, reject the item using function F4.

When the last transaction has been balanced, the next unbalanced batch is automatically presented for balancing.

The following functions may be used in balancing:

To find a specific voucher or check, the following key combinations can be used in the Balancing program.

To insert a check or a voucher, the following key combinations can be used in the Balancing program.

RPS is a "balance as you go" system. Balancing is done at cutoff, the same day as deposit. The following work day after deposit and "End of Day" processing, a final balance is performed.

The following steps should be used to ensure the deposit is in balance before release of the deposit to the bank:

If totals do not balance, determine the difference and perform the following tasks to identify the source of the discrepancy:

To correct the deposit balance:

The following work day morning after the deposit, prior to delivery of reports to Accounting, verify EONS General Ledger Account Number List (RPS03221) against the ISRP generated Deposit Ticket, SF215-C to ensure the money totals match. The balancing procedures are as follows:

As the checks complete Pass 2 on the NDP600 Transport, they will be placed in the boxes for shipment to the Depositary.

Generate and print the reports for the Depositary, the Accounting Operations and the Deposit Activity. Refer to IRM 3.8.44.8.5, Distribution of Reports, below.

Consolidate the checks from the RPS deposit with non-RPS deposits for delivery to the campus's depositary. These procedures must be carefully followed to ensure deposits are balanced before releasing to depositaries. Refer to IRM 3.8.44.8.1, Balancing the RPS Deposit, for balancing procedures.

Place the Depositary's reports in one of the boxes of checks, then seal the boxes. Prepare the necessary report for releasing the checks to the Courier Service, for delivery to the Depositary. See IRM 3.8.45, Manual Deposit Processing for specific, detailed instructions on final deposit procedures for delivery of deposit to the courier.

The Treasury General Account Deposit Reporting Network (TGAnet) is a secure web-based application that:

Employees in the Deposit Function will be designated as Deposit Preparers, Deposit Approvers, and Agency Viewers. A Deposit Preparer will create and modify the deposit ticket in TGAnet. A Deposit Approver approves and submits the deposit ticket. An Agency Viewer will only be able to view and search deposits and adjustments and view business reports in TGAnet. Refer to IRM 3.8.45, Manual Deposit Processing, 2.2.1 TGAnet User Roles and Responsibilities.

TGAnet users are assigned a role which determines what functions the user can perform. The following are TGAnet roles:

Each campus has a designated Receipt and Control Coordinator, an Accounting Coordinator, and a Local Security Administrator (LSA).

All TGAnet users must complete the training provided on the FMS TGAnet web site prior to being given access to TGAnet.

The Local Security Administrator (LSA) must create a profile in TGAnet for each employee identified as a TGAnet user. After completing the online training course, each user must complete the TGAnet User Authorization Form.

Once TGAnet permission has been assigned, the employee will receive three emails. The first email will provide the employee a user ID. The second will provide the employee a temporary password and the last will provide the employee permission to TGAnet. After receiving a user ID and password, the employee must login to the TWAI to change their temporary password and provide answers to their secondary authentication questions.

Users must login to the TGAnet at least once every 90 days or your access will be deactivated on the 90th calendar day since your last access date. Users that have not accessed their TGAnet account for 120 days will have their access deleted on the 120th calendar day since their last access date. If this occurs, you will be required to reapply for access to TGAnet. See preceding note.

The LSA must be notified within 24 hours if TGAnet access is no longer required by an employee for any reason or if the current access needs to be modified.

Specific guidance is provided in the TGAnet User Standard Operating Procedures (SOP) for the Deposit Preparer and Deposit Approver, which can be found at https://qa-train.tganet.gov/training/pdf/sop-preparerapprovers.pdf. The SOP for Agency Viewers can be found at https://qa-train.tganet.gov/training/pdf/sop-viewer.pdf.

If TGAnet experiences an outage or if the campus is unable to access TGAnet due to local problems, the deposit ticket cannot be created in TGAnet. Campuses must follow procedures laid out in 3.8.44.8.2, Final Preparation for Delivery to the Depositary. Use the following If...Then chart to determine the action to be taken if TGAnet is unavailable. The action to be taken will depend upon your status in the deposit process. Note: Only one deposit ticket can be issued for a deposit. Once a paper SF215 is issued, it cannot later be replaced with a TGAnet deposit ticket.

In the event of a TGAnet problem the site should contact their Local System Administrator (LSA) and notify management. The Treasury OTC Support Center can also be contacted. If TGAnet unavailability is as a result of an IRS network problem the site should open a GetIT ticket since the Treasury OTC Support Center will not be able to address an IRS network issue.

The following reports will be sent to the Depositary:

The following reports will be sent to the Accounting Operations:

The following reports will be retained in the Deposit Activity: