3.17.50  Submission Processing RRACS Procedures

Manual Transmittal

October 25, 2011

Purpose

(1) This transmits revised IRM 3.17.50, Accounting and Data Control, Submission Processing RRACS Procedures.

Background

The Redesign Revenue Accounting Control System (RRACS) is an automated system used to provide accounting control for all revenue accounting transactions. Data is entered into the system primarily at the Submission Processing Centers. The data base is maintained at the Detroit Computing Center and consists of general ledger accounts and a variety of internal records used for balancing and reporting.

Material Changes

(1) Changed name of IRM to Submission Processing RRACS Procedures from Submission Processing IRACS Procedures.

(2) Changed IRACS to RRACS throughout the IRM.

(3) Changed Interim Revenue Accounting Control System to Redesign Revenue Accounting Control System throughout the IRM.

(4) Changed the 20A1877 to 20F3820.

(5) Changed 3.17.50.14.1 - DBA Update Sub Menu. Change in table items: Update Default Data Journal Instructions for Incoming Submission Processing Center Director and added Modifying responsible official start date (if needed) prompt.

(6) Added section on 508 compliance in section 3.17.50.1.8

(7) IPU 111191 issued 06-21-2011, IRM 3.17.50.3.11.1. Added new TAS for DOJ receipts and disbursements and reclass.

(8) IPU 111191 issued 06-21-2011, IRM 3.17.50.4.7. Added new TAS for DOJ receipts and disbursements and reclass.

(9) IPU 111191 issued 06-21-2011, IRM 3.17.50.7.4. Added new TAS for DOJ receipts and disbursements and reclass.

(10) IPU 111191 issued 06-21-2011, Exhibit 3.17.50-3. Added DOJ Receipts, 6-12-2011.

Effect on Other Documents

The material supersedes IRM 3.17.50, dated November 7, 2008.

Audience

These procedures are used primarily by Submission Processing accounting technicians who input data into the RRACS.

Effective Date

(10-25-2011)

Pamela J. LaRue
Chief Financial Officer

3.17.50.1  (08-11-2010)
Introduction

  1. These procedures are used primarily by accounting technicians who input data to the Redesign Revenue Accounting Control System (RRACS). The system reflects all accounting principals and standards prescribed by the Government Accountability Office (GAO). These principals and standards are the foundation used to understand the system. Further, the procedures that follow are designed to explain the various components of RRACS.

  2. This subsection and related Exhibits contain information concerning the following subjects:

    1. Main Menu Overview

    2. RRACS System Glossary

    3. Commonly Used Acronyms

    4. Chart of Accounts

    5. RRACS Menu Displays

    6. Using Journals & Dialog Boxes

    7. General Rules for RRACS

    8. RRACS Error Codes

    9. 508 Compliance

3.17.50.1.1  (08-11-2010)
Main Menu Overview

  1. All of the RRACS Main Menu descriptions will include the following topics.

    1. A list of options available on the RRACS Submenu. The Submenu selections are often followed by an ellipse in parenthesis (...) indicating that there are other options to select on an RRACS Intermediate Menu.

    2. Description - The use of the Journal and dialog box.

    3. Source Document - The documents used for input on the Journal and dialog box processing.

    4. Pre-Entry Data - Completed document preparation before going to the terminal.

    5. Valid Accounts - The accounts that are valid for that section.

  2. The Journal input for each Main Menu option is written in a procedure table. A procedure table is a set of actions that a person performs in order to obtain a specific action. Each Journal input page begins with "Required Information" which indicates:

    1. The specific RRACS Main Menu option;

    2. The corresponding Sub Menu option; and

    3. The Journals that will be affected.

  3. The information is divided into four categories on the procedure tables:

    1. Journals - Identifies the current working Journal after a selection has been made.

    2. Prompt - Information needed to complete the current Journal.

    3. Description/Action - Identifies any pre-selection entries required and describes the prompt field.

    4. Select - Tells you the action to take to complete the current Journal.

  4. Due to the complexity and/or choices of selected items on the RRACS Main Menu, the following two other options are included in some of the tables:

    1. Note - Special information for the Journals and dialog box processing.

    2. IF - Statement that indicates weather a choice needs to be made based on the information available.

  5. This table is an example of a Procedure Table used in this Internal Revenue Manual (IRM).

    Example of a Procedure Table
    Journals Prompt Description / Action Select or Enter
    RACS Control Main Menu Account Period Accept the current month or select the future month from the Action Bar. Apply
    Maintain Journal Entry / Ledger Classification Journal Amount Enter the amount associated with the selected IRS account. OK Button

    Note:

    You must enter the "Total Amount" to balance.

    If<Additional Option>:
    Maintain Journal Entry / Ledger Classification Amount Enter the Amount OK Button
    Repeat for each account that has an Amount.  
    When finished, select. Cancel Button
    Maintain Source Journal   Review data. If correct, Select. OK Button
    If information is not correct. Edit or Delete Button
    Maintain Transaction Journal   Review input data. If correct. Post Button

3.17.50.1.2  (08-11-2010)
RRACS Glossary

  1. A Glossary of Terms used throughout this IRM is attached. SeeExhibit 3.17.50-1.

3.17.50.1.3  (05-01-2008)
Acronyms

  1. A list of commonly used acronyms that are used throughout this IRM is attached. SeeExhibit 3.17.50-2.

3.17.50.1.4  (08-11-2010)
Chart of Accounts

  1. IRM 3.17.63 describes the general ledger accounts (IRS accounts) by number and name. It also describes the function of each account and the RRACS main menu used for journal entries.

  2. The Chart of Accounts is arranged by accounting classification as follows:

    1. Accounts Receivable - 1000 Series

    2. Receipt Accounts - 2000 Series

    3. Inventory Accounts - 3000 Series

    4. Liability Accounts - 4000 Series

    5. Disbursement Accounts - 5000 Series

    6. Assessment and Settlement - 6000 Series

    7. Other Assets - 7000 Series

    8. Work in Process Control Accounts - 8000 Series

    9. Ledger Closing Accounts - 9000 Series

  3. Real accounts are balance sheet accounts and do not close out at the end of the fiscal year. The balances are brought forward each month and at the end of the fiscal year.

  4. Nominal accounts are income statement accounts maintained for a fiscal year period. Items recorded in this account exist in name only. A zero balance starts each fiscal year. RRACS Fiscal Year-End closes all nominal accounts automatically into a real account.

  5. A complete chart of accounts is attached. SeeExhibit 3.17.50-3.

3.17.50.1.5  (08-11-2010)
RRACS Menu Displays

  1. Once all pre-entry preparation has been completed and documents are ready for posting, complete the appropriate login procedure to the RRACS system. The system will display a variety of system choices after login. Select the RRACS option to journal transactions. The RRACS Main Menu Journal will appear with the nine sub menus that may be selected by the user.

  2. The RRACS Main Menu consists of the following options:

    1. Accounting Application Control

    2. Agency Transfer Control

    3. Assessment Control

    4. Deposit Control

    5. Deposit Fund Control

    6. Disbursement Control

    7. Federal Tax Deposit Control

    8. Inventory Control

    9. Loss Control

  3. Follow these steps to select a specific control menu:

    1. Select the RRACS Main Menu icon by double-clicking the icon. The main menu will appear. The subsequent sections of this IRM will provide specific instructions for each main menu option. A listing of the RRACS journal numbers along with the journal names is attached as SeeExhibit 3.17.50-4.

    2. Select the needed control option and the sub menu will appear.

    3. Select from the RRACS sub menu the type of journal transaction being performed.

    4. Separate Journals are provided for the various types of input documents. The Journals and dialog boxes are put together with field descriptions to insure that data is input to the proper fields.

    5. When posting of input documents is complete, open Journals must be closed before opening new Journals.

  4. Following is the RRACS Sub List that shows the types of journals in each series.

    1. 1XX  Batch Journals

    2. 2XX  Deposits and Agency Transfers

    3. 3XX  Inventory, Losses, and Deposit Funds

    4. 4XX  Accounting Application Control

    5. 5XX  Disbursement Control

    6. 6XX  Assessment Control

    7. 7XX  Federal Tax Deposit Control

    8. 8XX  Manual Assessments

    9. 9XX  Data Base Administrator Journal

3.17.50.1.6  (08-11-2010)
General Rules for Using RRACS

  1. The basics rules for many input Journals are discussed below and should be learned before starting data entry.

    1. The account period is a mandatory entry for each Journal. The system automatically defaults to the Current Account Month. Select a future month if necessary. Bypass if no change is required.

    2. The prepared date is entered in the MM-DD-YYYY format using numbers and hyphens. Do not omit leading zeros.

    3. The money amounts must include the decimal point if cents are present.

    4. The pre-printed Treasury deposit ticket contains six numbers and the Debit Voucher contains five numbers. It is not necessary to enter leading zeros.

    5. The tab key or mouse is used to terminate an entry field and move to the next entry field.

    6. Use the "OK" button to retain entries in a dialog box.

    7. Press the "Post" button to validate all fields or selected fields within the Journal and to post the information to the database.

    8. The shift and tab key should be held down at the same time to move the cursor backwards to the prior input field, one field at a time.

    9. The system date and time are displayed on the Journal in the upper right hand corner. Neither of these can be changed.

    10. All entry fields are surrounded by borders. However, "Read Only" or calculated fields do not have borders.

    11. Originating source in the deposit Journals cannot be changed using the edit function.

    12. In the RRACS Sub Menu, only one selection can be made from the "Record" , "Confirm" or "Adjust/Reclass" list boxes. If more then one is selected, then the "Deselect" must be used before "Apply" can be selected.

    13. Minus signs are not allowed on the Journals. The Database Administrator will need to assist if something was entered in error.

    14. Message lines are included on the "Maintain Transaction" Journal. The message should be used for additional information to identify a record or as part of the audit trail.

    15. All fields do not have validity checks to ensure correct entry. Therefore, it is important to enter "DOC Ids," "Type Code," "Assessment Dates," etc., correctly before posting them to the database.

    16. The journal number should always be transcribed onto the source document as soon as it appears on the screen. The transcribed number is an important part of the audit trail. If a Form 8166, Revenue Accounting Control System (RACS) Input Reconciliation Sheet, was prepared, it must be stamped with the journal number after input to RRACS.

    17. Use "Refresh" from the action bar to clear the Journal and start over. If the record has been posted, the "Refresh" command will open a new entry Journal.

    18. Use "Help" in the action bar to secure information to assist in using the computer.

    19. When the RRACS Sub Menu has items listed in the record area followed by an ellipse (...) is selected, the system will go directly to the RRACS Intermediate Journal.

    20. A State must always be selected whenever a Fund Receipt document for Public Debt is processed.

    21. Information selected from the "Maintain Journal Entry Ledger Classification" list box will appear on the "Maintain Source Journal." Journal in the journal entry selection list box.

    22. When asterisks are present in the ledger classification account, click on Display Account for journal transaction details.

    23. When scrolling to select a ledger classification account, debit accounts are listed in numeric order, followed by the credit accounts. Exception: If there is only one credit, it is listed first.

3.17.50.1.7  (08-11-2010)
Identifying RRACS Error Codes

  1. The RRACS has consistency and validity checks to assure that documents entered into the system are flagged when they do not meet certain criteria. These error codes are displayed on the screen and, in most cases, actions must be taken before the document will be accepted by RRACS. Following are common error codes along with a definition of the error.

    Identifying RRACS Error Codes
    Error Code Error Definition
    * A duplicate was found, but has been accepted anyway
    AG Update amount is greater than the outstanding amount
    AM Individual amounts do not match
    AT Total amount does not match on document found
    CA Already confirmed
    CD Confirm date is earlier than prep date
    DN A duplicate was found and is not allowed
    DY A duplicate record was found and can be accepted anyway
    FC FTD batch date is already closed
    FE The FTD day batch already exists and duplicates are not allowed
    FI FTD amount imbalance against previous inputs
    MF Journal control already exists
    NA No document was found to update
    NF Document was not found
    OA Case is open already
    WN The daily wire has not been pulled

3.17.50.1.8  (10-25-2011)
508 Compliance

  1. RRACS has become 508 compliant. RRACS uses Dragon Naturally Speaking, JAWS, and Zoom Text. The following windows are 508 compliant:

    1. Reconcile Deposit Records

    2. Reverse Journal Control

    3. Maintain Online Report Printing

    4. Maintain Report Printing

    5. Create RRACS Batch Reports

    6. Balance Research Main Menu

    7. Journal Research Main Menu

    8. Display Trial Balance

    9. Display Journal Control

3.17.50.2  (08-11-2010)
RRACS Security and Related Information

  1. This section describes various levels of security to ensure information on RRACS is not compromised.

3.17.50.2.1  (08-11-2010)
Disclosure Requirements

  1. Any IRS related information should not be discussed with unauthorized individuals. The Privacy Act, 5 USC 553b, prohibits the unauthorized disclosure of information from systems of records pertaining to individuals. The statute provides criminal sanctions under the Privacy Act of 1974. Anyone making a willful unauthorized disclosure of information covered by the Privacy Act of 1974 may be charged with a misdemeanor and subject to a fine of up to $5,000.

  2. WARNING! THIS SYSTEM IS FOR AUTHORIZED USE ONLY! This computer system is the property of the United States Government. The Government may monitor any activity on the system and retrieve any information stored within the system. By accessing and using this system, you are consenting to such monitoring and information retrieval for law enforcement and other purposes. Users shall have no expectation of privacy as to any communication on or information stored within the system, including information stored locally on the hard drive or other media in use with this unit (e.g., Floppy Disk, Tapes, CD ROM, etc.)

  3. Each person having access to RRACS 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.

3.17.50.2.2  (08-11-2010)
System Security

  1. The RRACS uses a three-tiered architecture consisting of:

    1. Tier I - Hitachi mainframe at the Detroit Computing Center (DCC) houses the RRACS database and the programs that make up the server part of the client-server on-line applications and batch processing programs. Access to the mainframe is through the Treasury Consolidated Data Network (CDN) from the Tier II file server.

    2. Tier II - One IRS approved computer serves as a file server in the RRACS architecture. It provides a local database, stores RRACS executables, a Local Area Network (LAN) for the Tier III workstations, and Wide Area Network (WAN) connectivity to Tier I at DCC. The WAN connectivity is provided through the Communication Bridge, a Sterling Software package. The production sites are at each Submission Processing Center (SPC) and in the New Carrollton Federal Building (NCFB).

    3. Tier III - IRS approved workstations execute the client part of the client-server architecture. The on-line client executables run on the workstations and go through the LAN to access the local database on the Tier II and the main data base and server executables on Tier I. Each SPC has ten workstations and the NCFB production site has four workstations.

  2. The Tier II and Tier III environments are connected through a closed LAN at each production site. The RRACS equipment is the only equipment on this LAN; no other system has access. The workstations execute the RRACS programs residing on the file server. The users log onto the LAN to gain access to the application programs stored on the file server. The on-line Journals communicate to the Tier I hardware through communications software to start the executables.

  3. The RRACS file servers are located in the main computer room at each SPC and in the computer room in Building B at NCFB.

  4. The RRACS audits and records all activity on the system. User's individual actions can be traced and recreated. Some auditing occurs on the workstation; the remainder occurs on the LAN and Mainframe at DCC.

3.17.50.2.3  (08-11-2010)
General Security

  1. The following general security rules apply to all users of any IRS computer system. The RRACS is not an exception. See IRM 10.8.1, Information Technology (IT) Security Policy and Guidance, for additional guidance.

    1. Each RRACS authorized user will apply for and receive User ID and Password on the Online 5081 system.

    2. Upon receipt of the User ID and password, a user should access the DCC RACS system and change the temporary password assigned by DCC's Security Administration.

    3. ECC password format rules are as follows: Eight character alpha-numeric, the first and last characters must be alpha, at least one capital alpha character, and at least one numeric character in positions 2 through 7. Must have mixed cases and at least one special characters (@,#,$).

    4. The RACF password system forces users to change their passwords every 30 days. User Ids become permanent and will not be changed.

    5. RACF remembers the present and previous twenty-four passwords for a total of twenty-five passwords. They cannot be reused when updating passwords.

    6. Protect your password. Do not reveal it to anyone, regardless of his or her position inside or outside the IRS.

    7. Do not use another user's password.

    8. Users should never allow anyone to use their password. Every action taken by someone using your password would be recorded on the system as being executed by you.

    9. Do inform your manager immediately if you suspect your password has been compromised.

    10. Do contact your manager if you forget your password so that a new one can be obtained.

    11. Data entered or actions taken on the workstation will be recorded as being transacted by the user who initially signed on.

    12. Logoff the system before leaving your workstation to ensure the integrity of the RRACS financial data and to prevent unauthorized access to the RRACS file server and DCC's mainframe.

    13. Do not use the hardware and software for other than official business.

    14. Access only data required for the accomplishment of official duties.

    15. Do not access your own, spouse's, or any other data in which you have a personal or financial interest.

    16. Clear your screen when work is completed.

    17. Immediately retrieve all printouts generated.

    18. Do not access any IRS computer after hours from an off-site location without written approval from your manager.

    19. Do not disclose the procedure(s) or telephone number(s) which permit system access from a remote location.

    20. Do not use personally owned hardware and software at work.

    21. Observe all software license agreements. Do not make unauthorized copies of software.

    22. Do not use any public domain or shareware software until it has been tested and authorized by the Information Technology Services staff.

    23. Do not use any public domain or shareware software on any workstation or personal computer that is linked to the Integrated Data Retrieval System (IDRS) or any other system that processes taxpayer or employee Payroll data.

3.17.50.2.4  (08-11-2010)
RRACS Security

  1. In addition to the system security discussed earlier, RRACS contains the following additional physical security.

    1. There is an initial password required when the workstation is turned on. Without a valid password, the workstation will not operate.

    2. When the workstation initially boots up, another password is required to get to the initial security screen.

      Note:

      The password will have to be entered again at any time the workstation is on and there has been no activity for seven minutes.

    3. Once the system is booted and the initial password is input, the user must "LOGON" through a security package. LOGON requires input of a valid user ID and password to sign on to the RRACS LAN on the file server.

    4. Another level of security is provided by the use of Desktop Observatory. As applied to the RRACS system, it allows one of the following three operational levels (profiles/user accounts) to be assigned to each RRACS user: 1. System Administrator (SA); 2. Data Base Administrator (DBA); or, 3. Technician (User).

    5. The RRACS SA has permission to start the programs for the Transmittal System, but does not have access to the RRACS executables or database.

    6. A specific display screen is authorized for each of the three operational levels. Only the authorized icons for each user are visible.

    7. Each RRACS user must have an accepted user account, which defines the user's profile, along with unique user identification (User ID) and password.

    8. Invalid user Ids and passwords will not be recognized by the system and access will be denied.

    9. User accounts and profiles can only be authorized by management in each service center.

    10. Instructions for establishing and maintaining security access to the RRACS operating system is contained in the Security Chapter of the RRACS LAN Administrator's Guide for Communications/File Servers and Workstations.

    11. Only the DBA group has access to the DBA Journal. The only icons available for selection on the desktop are the RRACS icons, an icon to start a session with DCC, and a LOGOFF option.

    12. REMEMBER: RRACS executables are not stored on the workstation. They are brought into the memory on the workstation from the LAN when the user selects the appropriate icon.

    13. To run the RRACS server part of the RRACS client-server system, the users must LOGON to the mainframe at DCC. The user enters their RACF User ID and Password and the system allows them to contact RACF at the mainframe. RACF permits users to begin certain RRACS server executables based on the User ID group to which they are assigned.

3.17.50.2.5  (08-11-2010)
LAN Server User ID/Password Procedures

  1. Local procedures, as established in IRM 10.8.1, Information Technology (IT) Security Policy and Guidance, must be followed to request addition, change or deletion of an RRACS LAN Server User Account.

  2. Designated management official completes and forwards Online 5081, Automated Information System User Registration/Change Request, to the RRACS SA requesting addition/change/deletion of RRACS file server User ID/Password and operational level authorization for designated employee.

  3. The RRACS System Administrator(SA) establishes the requested User Account (Operational level, User ID and Password) for the designated employee and annotates User ID and Password on Online 5081.

  4. For additions or changes, the RRACS Functional SA will provide in-unit security training and access assistance to the designated employee. This will insure that proper access procedures are followed and a correct User Account structure has been established for the designated employee.

3.17.50.2.6  (08-11-2010)
RACF User ID/Password Procedures

  1. Each SPC's general ledger resides on a mainframe housed in the DCC. The technical security controls protecting the mainframe are provided by a security package known as the Resource Access Control Facility (RACF). Each RRACS user will be required to have a defined user ID, password and account profile on the DCC mainframe in order to perform assigned duties.

  2. RRACS RACF administration has been assigned to the local center's Data Security Function with the accounting branch's RRACS DBA serving as the RRACS Functional Security Coordinator.

  3. The RACF Administrator duties include the following (see Law Enforcement Manual 25.10.4, Resource Access Control Facility (RACF), for additional guidance):

    1. Create new RRACS user based on information provided on Form (DCC)1122.

    2. Connect new RRACS user to the default RRACS group for the local site <or> if requested from the RRACS Management Online 5081, connect new RRACS user to a predefined user profile group.

    3. Upon request from RRACS Management Official, revoke permissions for local RRACS users who leave the unit, or go on extended leave or detail.

    4. Upon request from RRACS Management Official, restore permissions for local RRACS users returning from leave or detail.

    5. In accordance with procedures in force at DCC, provide replacement passwords for local RRACS users who forget or suspect the compromise of their password.

    6. Generate, review, and distribute appropriate security reports (audit trails, security violations, etc.) through Data Security staff channels to local RRACS management on a timely basis. If necessary, coordinate with DCC RACF Administration on incident reports.

    7. Coordinate with RRACS LAN SA to ensure RRACS user profiles on the DCC Host are synchronized with those on the RRACS LAN.

3.17.50.2.7  (08-11-2010)
RRACS Functional Security Coordinator Duties

  1. The Functional Security Coordinator is responsible for initiating and obtaining management approval, and controlling requests for security administration actions; conducting security awareness training within the unit; and providing in-unit security assistance and training to new RRACS users.

3.17.50.2.8  (08-11-2010)
RRACS Access Procedures

  1. The system access procedures are described in the following subsections.

3.17.50.2.8.1  (08-11-2010)
Workstation

  1. A security feature of the Desktop Observatory Security Software is a keyboard "lock" which disables keyboard functions to access the RRACS workstation. The floating lock will only appear if there has been no keyboard activity on the workstation for a period of seven minutes. This lockup is indicated by a graphic floating lock displayed on the monitor.

    1. Press <Enter>. A message box will appear and identify the User ID of the person who logged on to the system. The owner of the User ID is the only individual who can use the workstation.

    2. If the user is not available, type "LOGOFF" and press <Enter>. This will log the user off the system completely for this initialization.

    3. An invalid User ID or Password will not be recognized by the system and access will be denied.

    4. A valid User ID and Password will provide the user's authorized level of access which will be displayed on the workstation.

3.17.50.2.8.2  (08-11-2010)
Logon

  1. Following are the steps for logging on:

    1. Hit any key to bring up the log-in box.

    2. Input User Id and Password.

    3. Hit <Enter> or Select "OK" button.

    4. You will receive a message that log-on is in progress.

    5. A second message will indicate your User Id is being authenticated. Network update complete.

    6. This brings up the RRACS logo and one icon.

3.17.50.2.8.3  (05-01-2008)
DCC Logon

  1. Following are the steps for accessing the DCC mainframe:

    1. Select Client Manager icon.

    2. Enter User Id and Password.

    3. Hit <Enter> or Select "OK" button.

    4. This brings up the Client Manager box.

    5. Status will indicate disconnected.

    6. This will validate your DCC password.

    7. If password is accepted you will be connected.

    8. You will receive the information message "Test Transaction ECHO Returned from: RACSC."

    9. Hit <Enter> or Select "OK" button.

    10. Status on Client Manager Journal will show connected.

3.17.50.2.8.4  (05-01-2008)
Logoff

  1. Following are the steps for logging off:

    1. Bring up Client Manager icon, click on the "X" upper left corner. This will log you off at DCC.

3.17.50.3  (05-01-2008)
Disbursement Control Main Menu

  1. This IRM subsection discusses the Journals used to record all types of disbursement transactions. These transactions include:

    1. Refunds

    2. Refund cancellations

    3. Erroneous refunds

    4. Voucher & schedule of withdrawals and credits generated through the Intra-governmental Payment & Collection System (IPAC)

      Note:

      All references to the On-Line Payment and Collection System (OPAC) have been changed to IPAC. The IPAC system has replaced OPAC.

    5. Arbitrage refund

  2. The Treasury Receivables Accounting Collection System (TRACS) IPACD is a separate selection to allow a record to be established in the database. At the time of application, the established record will be reduced by the amount applied. The confirm Journals may be used in place of refund match (115).

  3. The journals for these Journals are numbered in the 5XX series.

  4. For a list of source documents and pre-entry data and document preparation, see IRM 3.17.63.22.1.

3.17.50.3.1  (05-01-2008)
Miscellaneous, Non Master File (NMF), and Coverover Refunds

  1. This subsection describes the Journals used to record Miscellaneous, NMF & Coverover unconfirmed refund schedules.

3.17.50.3.1.1  (05-01-2008)
Miscellaneous Refunds

  1. These are the valid accounts and account names for MISC Refunds and Form 3813(Journal #501).

    1. 4120  Debit  SPC Suspense for Master File, BMF

    2. 4220  Debit  SPC Suspense for Master File, IMF

    3. 4252  Debit  SPC Suspense for Master File-IRAF

    4. 4970  Debit  Unapplied Refund Reversal

    5. 6400  Debit  MISC Revenue Collections

    6. 6520  Debit  Refund of Tax and Interest, NMF

    7. 6540  Debit  Small Debits and Credits Cleared

    8. 6565  Debit  Refund Cancel Credit Allowed

    9. 4801  Credit Approved Voucher Payable, Principal

    10. 4802  Credit Approved Voucher Payable, Interest

3.17.50.3.1.2  (05-01-2008)
Refunds/NMF

  1. These are the valid accounts for Refund/NMF (Journal #507).

    1. 1314  Debit  NMF Tax Straddles

    2. 1321  Debit  NMF Notice

    3. 1322  Debit  NMF Taxpayer Delinquent Account

    4. 1324  Debit  NMF TDA Deferral

    5. 1360  Debit  NMF Installment Agreement

    6. 1371  Debit  NMF OIC

    7. 1389  Debit  NMF Suspense

    8. 1830  Debit  NMF Account Receivable, Inactive

    9. 4420  Debit  SPC Suspense for NMF

    10. 6520  Debit  Refund of Tax and Interest, NMF

    11. 4801  Credit Approved Voucher Payable, Principal

    12. 4802  Credit Approved Voucher Payable, Interest

3.17.50.3.1.3  (08-11-2010)
Coverover Refunds

  1. These are the valid accounts for Cover over Refunds (Journal #516). (Austin and Ogden Submission Processing Center only)

    Valid accounts for CNMI Cover over Refunds
    4701 Debit Liability for Northern Mariana Islands
    4811 Credit Approved Voucher Payable Northern Mariana Islands
    Valid accounts for Virgin Islands Cover over Refunds
    4702 Debit Liability for Virgin Islands
    4812 Credit Approved Voucher Payable Virgin Islands
    Valid accounts for Guam Cover over Refunds
    4703 Debit Liability for Guam
    4813 Credit Approved Voucher Payable Guam
    Valid accounts for American Samoa Cover over Refunds
    4704 Debit Liability for Samoa
    4814 Credit Approved Voucher Payable Samoa

  2. This table describes the steps required to complete Journal #516.

    Journal 516 Procedures
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select MISC Refund, NMF Refund , or Coverover. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. When you have filled the field, the prompt moves automatically to the Items field.  
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select 20X0903 Principal or 20X0904 Interest credit account. Tab Key
    Amount Enter the amount associated with the selected account. OK Button
      Repeat for the second account if present. If only one account, select. Cancel Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    If information is not correct, see Introduction for "Edit & Delete" Buttons. Edit/Delete Button
    Maintain Trans Journal   Highlight/Select Application from the Possible Source Journal. From the Action Bar. Action, then Add
    Maintain Source Journal   No input is necessary for this Journal. Add Button
    Maintain Journal Entry   Select the needed IRS debit account. Tab Key
    Amount Enter amount associated with selected account. OK Button
      Repeat for each account that has an amount. When finished with required inputs, select. Cancel Button
    Maintain Source Journal   Maintain Source Journal OK Button
    If information is not correct. the Edit or Delete Button

    Note:

    See separate Table in subsection 3.17.50.3.14 for "Net Tax Refund Report (NTRR) Line Data" input.

    Maintain Transaction Journal Message Select Message to enter up to 256 characters of optional audit trail information. OK Button
    Post Review input data. If correct. Post Button

3.17.50.3.2  (08-11-2010)
Excess and Unidentified Refunds

  1. This subsection describes the Journals used to record an unconfirmed Excess Collection or Unidentified Remittance refund schedule.

3.17.50.3.2.1  (08-11-2010)
Excess Refunds

  1. These are the valid accounts for Excess Refunds (Journal #503).

    1. 6520  Debit  Refund of Tax and Interest-NMF

    2. 6800  Debit  Excess Collection

    3. 4801  Credit Approved Vouchers Payable Principal

    4. 4802  Credit Approved Vouchers Payable Interest

3.17.50.3.2.2  (08-11-2010)
Unidentified Refunds

  1. These are the valid accounts for Unidentified Refunds (Journal #504).

    1. 4620  Debit  Unidentified Remittances

    2. 4801  Credit Approved Voucher Payable, Principal

    3. 6520  Debit  Refund of Tax and Interest, NMF

    4. 4802  Credit Approved Voucher Payable, Interest

  2. This table describes the steps required to complete Journal #504.

    Journal 504 Procedures
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select Excess Refund or Unidentified Refund. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. When you have filled the field, the prompt moves automatically to the Total Amount field.  
    Total Amount Enter the Total Amount of the refund. Tab Key
    Items Enter the total Items. Enter or Add button
    Maintain Journal Entry   Select 20X0903 Principal or 20X0904 Interest. Highlight and tab
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat if the second account has an amount, or select. Cancel Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    If information is not correct. Edit or Delete Button

    Note:

    See separate Table in subsection 3.17.50.3.14 for "NTRR Line Data" input.

    Maintain Transaction Journal Message Select Message to enter up to 256 characters of optional audit trail information. OK Button
    Post Review input data. If correct. Post Button

3.17.50.3.3  (05-01-2008)
Photocopy, Anti-Drug, and Miscellaneous (MISC) Revenue Refunds

  1. This subsection describes the Journals used to record Photocopy, Anti-Drug, and MISC Revenue unconfirmed refund schedules.

3.17.50.3.3.1  (05-01-2008)
Photocopy Refunds

  1. These are the valid accounts for Photocopy Refund (Journal #505).

    • 6310  Debit  MISC Fees

    • 4801  Credit Approved Vouchers Payable Principal

3.17.50.3.3.2  (05-01-2008)
Anti-Drug Refunds

  1. These are the valid accounts for Anti-Drug Refund (Journal #509).

    • 4750  Debit  Anti-Drug Special Funds Liability

    • 4804  Credit Approved Vouchers Payable, Drug Fund

3.17.50.3.3.3  (05-27-2007)
Arbitrage Refunds

  1. These are the valid accounts Arbitrage Refund (Journal #500)

    • 4120 Debit SC suspense for master file BMF.

    • 4806 Credit Approved Voucher payable Misc Revenue.

3.17.50.3.3.4  (08-11-2010)
MISC Revenue Refunds

  1. These are the valid accounts for MISC Revenue Refund (Journal #510).

    • 6910  Debit  Adj or Correction of MISC Revenue

    • 4806  Credit Approved Voucher Payable MISC Revenue

  2. This table describes the steps required to complete Journal #510.

    Journal 510 Procedures
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select Photocopy , Anti-Drug ,MISC Revenue, orArbitrage Refunds Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or add button
    Total Amount Enter the Total Amount of the refund. Tab Key
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry Amount Enter the amount associated with the generated IRS accounts. OK Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    If information is not correct. the Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of optional audit trail information. OK Button
    Post Review input data. If correct. Post Button

3.17.50.3.4  (05-01-2008)
Enterprise Computing Center (ECC) Refund and Oil Spill Refund

  1. This subsection describes the Journals used to record ECC & Oil Spill unconfirmed refunds.

3.17.50.3.4.1  (05-01-2008)
ECC Refunds

  1. These are the valid accounts for ECC Refunds (Journals #506 , #512 & #513).

    1. 4110  Debit  ECC Suspense for Master File - BMF

    2. 4210  Debit  ECC Suspense for Master File - IMF

    3. 4215 Debit Cade ECC Suspense

    4. 4801  Credit Approved Vouchers Payable Principal

    5. 4802  Credit Approved Vouchers Payable Interest

3.17.50.3.4.2  (05-01-2008)
Oil Spill Refunds

  1. These are the valid accounts for Oil Spill Refund (Journal #514) (Austin Submission Processing Center only).

    1. 6320  Debit  Off Shore Oil Account

    2. 6520  Debit  Refund of Tax & Interest - NMF

    3. 4805  Credit Approved Vouchers Payable, Oil Spill

    4. 4802  Credit Approved Vouchers Payable, Interest

3.17.50.3.5  (08-11-2010)
User Fee Refund

  1. These are the valid accounts and account names for User Fee Refunds (Journal #517).

    1. 4815  Credit  Approved Voucher pay, Misc User Fees

    2. 4816  Credit  Approved Voucher pay, Photocopy Fees

    3. 4817  Credit  Approved Voucher pay, Original IA

    4. 4818  Credit  Approved Voucher pay, Reinstated IA

    5. 4819  Credit  Approved Voucher pay, OIC Fees

    6. 4815  Credit  Approved Voucher pay, Reserved Refund

    7. 6310  Debit   Miscellaneous Fee

  2. This table describes the steps required to complete Journal #514

    Journal 514 Procedures
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select User Fee Refund Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or add button
    Total Amount Enter the Total Amount of the refund. Tab Key
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select Misc Fee Refund . Highlight & Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button & Cancel Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    If information is not correct. Cancel Button
    If Photocopy Fee Refund:
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Add Button
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or add button
    Total Amount Enter the Total Amount of the refund. Tab Key
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select Photo Fee Refund. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button, Then Cancel Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    If information is not correct. Cancel Button
    If Original IA Fee Refund:
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Add Button
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or add button
    Total Amount Enter the Total Amount of the refund. Tab Key
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select Original IA Refund. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button, Then Cancel Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    If information is not correct. Cancel Button
    If Reinstated IA Fee Refund:
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Add Button
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or add button
    Total Amount Enter the Total Amount of the refund. Tab Key
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select Reinstated IA Refund. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button, Then Cancel Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    If information is not correct. Cancel Button
    If OIC User Fee Refund:
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Add Button
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or add button
    Total Amount Enter the Total Amount of the refund. Tab Key
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select OIC User Fee Refund. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button, Then Cancel Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    If information is not correct. Cancel Button
    If Reserved Refund:
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Add Button
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or add button
    Total Amount Enter the Total Amount of the refund. Tab Key
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select Reserved Refund. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button, Then Cancel Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    If information is not correct. Cancel Button

3.17.50.3.6  (08-11-2010)
Informant Reward Refunds

  1. This subsection describes the Journals used to record Informant Reward unconfirmed refund schedules.

  2. These are the valid accounts for Informant Reward Refunds (Journal 515).

    • 4755  Debit  Liability for Informant Rewards

    • 4808  Credit Approved Vouchers Payable, Informant Reward

  3. This table describes the steps required to complete Journal #515.

    Journal 515 Procedures
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select Informant Reward Refund. Tab Key
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. When you have filled the field, the prompt moves automatically to the Items field.  
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry Amount Enter the credit amount associated with the Refund Schedule. OK Button
      Repeat for the second account if present. If only one account select. Cancel Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    If information is not correct. the Edit or Delete Button
    Maintain Trans Journal   Highlight/Select Informant Reward from the Possible Source Journal. From the Action Bar. Action, then Add
    Maintain Source Journal Case # Enter the case number associated with Refund Schedule. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry Amount Enter the amount associated with the Refund Schedule. OK Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    If information is not correct, select... the Edit or Delete Button
    Maintain Transaction Journal Message Select Message to enter up to 256 characters of optional audit trail information. OK Button
    Post Review input data. If correct. Post Button

3.17.50.3.7  (08-11-2010)
Deposit Fund Refunds

  1. This subsection describes the Journals used to record Deposit Fund unconfirmed refund schedules.

  2. These Journals allow for multiple input of Deposit Funds, eliminating the current need for individual or "split" refund schedules.

  3. These are the valid accounts for Deposit Fund Refund (Journal #508).

    1. 4710  Debit  Offers-In-Compromise

    2. 4720  Debit  Sales of Seized Property

    3. 4730  Debit  Miscellaneous Deposit Funds

    4. 6520  Debit  Refund of Tax and Interest, NMF

    5. 4802  Credit Approved Vouchers Payable, Interest

    6. 4803  Credit Approved Vouchers Payable, Deposit Fund

  4. This table describes the steps required to complete Journal #508.

    Journal 508 Procedures
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select Deposit Fund Refund. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or add button
    Total Amount Enter the Total Amount of the refund. Tab Key
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select 20X6879 Disbursement/Deposit Fund Return or 20X0904 Interest Highlight & Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat if the second account has an amount, or select. Cancel Button
    Maintain Source Journal   Review input data. If correct, select.. OK Button
    If information is not correct, select... the Editor Delete Button
    Maintain Transaction Journal   Highlight/Select your next transaction from the Possible Source Journal from the Action Bar. Action & then Add
    Maintain Source Journal Deposit Fund ID # Enter the Deposit Fund identification number. Tab Button
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry Amount Enter the Amount associated with the generated IRS account. OK Button
    Maintain Source Journal   Review input data. If correct. Can repeat or add ID # and amounts up to 200 OK Button
    After last one entered. Cancel Button

    Note:

    See separate table in subsection 3.17.50.3.14 for "NTRR Line Data" input.

    Maintain Transaction Journal Message Select Message to enter up to 256 characters of optional audit trail information. OK Button
    Post Review input data. If correct. Post Button

3.17.50.3.8  (08-11-2010)
Manual Refund Cancellations

  1. This subsection describes the Journals used to record Manual Refund Cancellations.

  2. These are the valid accounts for Manual Refund Cancellations (Journal #532).

    1. 5100  Debit  Disbursements, Principal (20X0903)

    2. 5200  Debit  Disbursements, Interest (20X0904)

    3. 4120  Credit SPC Suspense - BMF

    4. 4220  Credit SPC Suspense - IMF

    5. 4252  Credit SPC Suspense - IRAF

    6. 4420  Credit SPC Suspense - NMF

    7. 4620  Credit Unidentified Remittance

    8. 4970  Credit Unapplied Refund Reversal

    9. 6310 Credit Miscellaneous Fee

    10. 6400  Credit MISC Revenue Collections

    11. 6520  Credit Refund Tax & Interest - NMF

    12. 6800  Credit Excess Collections

  3. This table describes the steps required to complete Journal #532

    Journal 532 Procedures
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu   Select Cancellations. Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    RACS Intermediate Menu   Select Manual Cancellation. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Confirm Date Enter the date in MM-DD-YYYY format. Enter or add button
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select Disbursement Principal or Disbursement Interest. Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat if the second account has an amount, or select. Cancel Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    If information is not correct. the Edit or Delete Button
    Maintain Transaction Journal   Highlight/Select Application from Possible Source Journals. From the Action Bar. Action & then Add
    Maintain Source Journal   No input is necessary for this Journal. Enter or Add Button
    Maintain Journal Entry   Highlight/select the needed IRS credit Account Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat for each account that has an amount. When finished with required inputs, select. Cancel Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    If information is not correct. the Edit or Delete Button

    Note:

    See separate table in subsection 3.17.50.3.14 for "NTRR Line Data" input.

    Maintain Transaction Journal Message Select Message to enter up to 256 characters of optional audit trail information. OK Button
    Post Review input data. If correct. Post Button

3.17.50.3.9  (08-11-2010)
Deposit Fund Refund Cancellations

  1. This subsection describes the Journals used to record Deposit Fund Refund Cancellations.

  2. These are the valid accounts for Deposit Fund Refund Cancellations (Journal #533).

    1. 5200  Debit  Disbursements, Interest (20X0904)

    2. 5300  Debit  Disbursement, Deposit Fund (20X6879.09)

    3. 4710  Credit Offers-In-Compromise

    4. 4720  Credit Sales of Seized Property

    5. 4730  Credit Miscellaneous Deposit Funds

    6. 6520  Credit Refund of Tax and Interest-NMF

    7. 7002 Debit Disbursement, Deposit Fund (20X6879.09)

  3. This table describes the steps required to complete Journal #533.

    Journal 533 Procedures
    Journals Prompt Description / Action Select or Enter
    RACS Main Menu   Highlight/select Disbursement. Apply
    Disbursement Control Main Menu Record Select Cancellations Tab or Apply
    Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply
    RACS Intermediate Menu   Select Deposit Fund Cancellation. Apply
    Maintain Source Journal Schedule # Enter the Schedule Number assigned to the refund. Tab Key
    Confirm Date Enter the date in MM-DD-YYYY format. Enter or add button
    Items Enter the total Items. Enter or Add Button
    Maintain Journal Entry   Select Deposit Funds or Deposit Funds Interest Tab Key
    Amount Enter the amount associated with the selected IRS account. OK Button
      Repeat if the second account has an amount, or select. Cancel Button
    Maintain Source Journal   Review input data. If correct, select. OK Button
    If information is not correct. the Edit or Delete Button
    Maintain Transaction Journal   Highlight/Select the next transaction from the Possible Source Journal. From the Action Bar. Action & then Add
    Maintain Source Journal Deposit Fund ID # Enter the Deposit Fund identification number and prepare date. Tab Key
    Prepare Date Enter the date in MM-DD-YYYY format. Enter or Add Button
    Maintain Journal Entry Area Office or Field Office Select/Highlight the Area Office or Field Office. Tab Key
    Amount Enter the Amount associated with the generated IRS account. OK Button
    Maintain Source Journal   Review input data. If correct, select. Can repeat or add ID # and amounts up to 200 OK Button
    After last one entered, select. . . Cancel Button

    Note:

    See separate table in subsection 3.17.50.3.14 for "NTRR Line Data" input.

    Maintain Transaction Journal Message Select Message to enter up to 256 characters of optional audit trail information. OK Button
    Post Review input data. If correct. Post Button

3.17.50.3.10  (05-01-2008)
ECC Refund, Photocopy, Anti-Drug, Informant Reward, MISC Revenue, Oil Spill Refund, User Fee, Arbitrage, ECC-Cade, and Coverover Cancellations

  1. This subsection describes the Journals used to record ECC, Photocopy, Anti-Drug, MISC Revenue, Informant Reward, and Oil Spill Refund, User Fee, Arbitrage, ECC-Cade, and Coverover Cancellations.

3.17.50.3.10.1  (05-01-2008)
ECC Refund Cancellations

  1. These are the valid accounts for ECC Cancellations (Journal #534, #535 & #546).

    1. 5100  Debit  Disbursements, Principal (20X0903)

    2. 4110  Credit ECC Suspense - BMF

    3. 4210  Credit ECC Suspense - IMF

    4. 4215 Credit Cade ECC Suspense.

3.17.50.3.10.2  (05-01-2008)
Photocopy Refund Cancellations

  1. These are the valid accounts for photocopy cancellations (Journal #536).

    1. 2340  Debit  Photocopy Fees (20X5432.2)

    2. 5100  Debit  Disbursements, Principal (20X0903)

    3. 2410  Credit Refund Repay Principal (20X0903)

    4. 6310  Credit MISC Fees

3.17.50.3.10.3  (05-01-2008)
Anti-Drug Refund Cancellations

  1. These are the valid accounts for anti-drug cancellations (Journal #537).

    • 7003  Debit  Disbursements, Anti-Drug (20X5099.1)

    • 4750  Credit Anti-Drug Special Funds Liability

3.17.50.3.10.4  (05-01-2008)
Informant Reward Refund Cancellations

  1. These are the valid accounts for informant reward cancellations (Journal #538).

    • 7004  Debit  Disbursements, Informant Reward (20X5433.1)

    • 4755  Credit Liability for Informant Reward

  2. This table 3.17.50-12 describes the steps required to complete Journal #538.

3.17.50.3.10.5  (05-01-2008)
MISC Revenue Refund Cancellations

  1. These are the valid accounts for misc. revenue cancellations (Journal # 539).

    • 5400  Debit  Disbursements, MISC Revenue (20X1807)

    • 6910  Credit Adj or Correction of MISC Revenue

  2. This table 3.17.50-12 describes the steps required to complete Journal #539.

3.17.50.3.10.6  (06-06-2007)
User Fee Cancellations

  1. These are the valid accounts for user fee cancellations (Journal # 544).

    • 5301 Debit  Disbursements, MISC Fee Refund (20X5432.5)

    • 6310  Credit Miscellaneous Fee

  2. This table 3.17.50-12 describes the steps required to complete Journal #543.

3.17.50.3.10.7  (06-06-2007)
Arbitrage Cancellations

  1. These are the valid accounts for arbitrage cancellations (Journal # 544).

    • 5400 Debit  Disbursements, MISC Revenue(20X1807)

    • 4120  Credit SC Suspense For Master File-BMF

  2. This table 3.17.50-12 describes the steps required to complete Journal #544.

3.17.50.3.10.8  (06-06-2007)
ECC Cancellations-CADE

  1. These are the valid accounts for ECC cancellations - CADEW (Journal # 546).

    • 5100 Debit  Disbursements, Principal (20X0903)

    • 4215  Credit CADE ECC Suspense

3.17.50.3.10.9  (06-06-2007)
Coverover Cancellations

  1. These are the valid accounts for Coverover cancellations (Journal # 548).

    1. 7005 Debit  Northern Mariana Islands

    2. 4701  Credit Liability for Coverover - CNMI

    3. 7006 Debit  Virginia Islands

    4. 4702  Credit Liability for Coverover - VI

    5. 7007 Debit  Guam

    6. 4703  Credit Liability for Coverover - Guam

    7. 7008 Debit  Samoa

    8. 4704  Credit Liability for Coverover- Samoa


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