3.17.63  Redesign Revenue Accounting Control System (Cont. 2)

3.17.63.10 
Disbursements

3.17.63.10.5  (03-31-2014)
Refund Match Program and Net Tax Refund Report (NTRR) Line Data

  1. The success of the Refund March program depends on the data match made between the Treasury Department Order (TDO) and the campus entry of each SF 1166 schedule number, month/year of the prepared date, and money amount. All schedule numbers must be entered exactly as they appear on the SPS schedule.

  2. The TDO payments are downloaded weekly and at the first of every month from CARS into a text file by Revenue Systems and Analysis (RSA) analyst at headquarters. The text file data is uploaded into RRACS database. The Refund Match Program reads the TDO payment file and matches it against the refund records on RRACS.

  3. The RSA analyst emails the DBAs stating: The Refund Match journal was posted on (today's date) for confirm dates (beginning date) - (ending date). If you have any questions please contact RSA analyst.

  4. When a match occurs, the database refund records are updated with the Treasury confirmation date, and automatically posts a confirmation journal. After the confirmation journal posts, the refund records are applied to the following General Ledger accounts and updated:

    1. 5100.

    2. 5200.

    3. 5301.

    4. 5305.

    5. 5400.

    6. 5401.

    7. 48XX.

    The NTRR line data is moved from the suspense field to the appropriate tax class line.

  5. If the Treasury record is a photocopy fee refund, a reclassification is posted and the General Ledger Accounts are updated:

    1. GL 2340 - photocopy fees.

    2. GL 2410 - repayment principal.

  6. The following reports are created from Refund Match Program:

    1. Matched Disbursement Records - 124A.

    2. Recirculating Treasury Records - 124B.

    3. Unmatched RACS Disbursement Records - 124C.

    4. Refund Match Error Records - 124D.

  7. The Refund Match Error Report list refund and data records that need to be corrected and manually confirmed. Refund and data records that do not match a refund record and are not on the Refund Match Error Report are placed on a Recirculating File.

  8. Every service center must check their NTRR for incorrect line data to ensure that MFT 46 is not input into line 99 versus 65. To correct this situation, beginning with FY 2013, the RRACS DBA must complete a 905 journal for a reclassification FOR MFT 46 REFUNDS, except Arbitrage ONLY to move the funds from Line 99 to Line 65. This information can be found on the on form 3753. Only one cumulative 905 reclass journal will need to be completed for the combined months of October through December 2012. This reclass journal must be completed prior to month end closing for December 2012. Once this journal is complete, please email the journal number to the CFO and the SP HQ RRACS Analysts. Beginning in January 2013 and until further notice, this journal will need to be completed each month prior to month end closing. A Unified Work Request is scheduled to be implemented in 2014 to correct this issue.

3.17.63.10.6  (03-31-2014)
Statement of Differences

  1. The Statement of Differences (SOD) refers to Treasury report Form 6652. On the Form 6652 Statement of Differences, Treasury Fiscal Service performs an automated monthly comparison of each Campus’s Statement of Transactions (224) with the data submitted to treasury through the banking system (CTR). Campuses must submit a monthly Statement of Differences Reconciliation Report between the Treasury system amounts and the service center 224.

3.17.63.10.6.1  (03-31-2014)
Reconciliation of Disbursement Differences

  1. Form 6652, Statements of Difference are downloaded via CARS. Form 6652s are issued when the amount of the disbursement activity reported by an RFC for an ALC disagrees with the total disbursement amount reported by the ALC on the SF 224. Manual SF 1081 transactions are not reflected on the Form 6652. The campus will resolve the differences with the appropriate disbursing center, using the CARS RFC disbursement list and IPAC supporting list, and the RACS Report 031.

  2. Statement of Differences Reconciliation Reports for disbursements are due three working days after the 18th of the month. Sources for finding the prepare date and confirm date for the reconciliation report “date” columns are listed as follows:

    Source document: Confirm Date listed as: Prepare date listed as:
    On the TFS 1185 Date of certification  
    Summary Tape Schedule Requested payment date  
    Refund Schedules   Prepare date
    TDO Payments Confirm date  
    IMF and BMF NTRR Recap Confirm date Prepare date
    Confirm disbursement report Confirm date Prepare date
    Refund matched and unmatched (035 B and 035 C) Confirm date Prepare date

3.17.63.10.6.2  (03-31-2014)
Reconciliation of Undisbursed Appropriation Account Ledger 6653 (Now through CARS System)

  1. Treasury provides an account statement through CARS showing the net activity of accounts each month by TAS. The net amounts reported by each campus are listed on these account statements by ALC, and should agree with the amounts shown on each campus' SF 224, under the applicable account for the equivalent period. If there is a difference, the detail records supporting the SF 224 must be researched to reconcile the difference. Copies of the reconciliation documentation should be retained with the applicable account statement.

  2. The campus must resolve any differences with the appropriate ALC.

  3. At times, reconciliation of the account statement may carry into the next month due to the agency's processing of the SF 1081. If these unprocessed items are still unresolved after 90 days, they must be reported to NHQ.

  4. The campus will resolve any errors using the following procedures:

    1. Determine if the agency journalized the item erroneously.

    2. Obtain a copy of missing documents and process, as needed.

3.17.63.11  (03-31-2014)
Revenue Accounting

  1. Revenue accounting responsibilities coincide with areas of administrative jurisdiction and legal accountability for each campus. The campus maintains double-entry general ledger accounts covering varied revenue transactions, and provides consolidated recording of assessments, collections, receivables, refunds, over-assessments, and other elements of revenue accounting.

  2. Taxpayer accounts installation of the MF system necessitates the maintenance of two categories of taxpayer accounts for the types of tax liabilities and period, as prescribed in returns processing procedures.

    1. MF and CADE accounts: Taxpayer accounts established and entered into the MF records.

    2. NMF accounts: Taxpayer accounts which have not been prescribed for entry into the MF records, but are processed at the campus.

  3. Reports will include required data for each field office and campus. Each general ledger account is numerically identified by a four-digit code. This code number is used when referencing a general ledger account, both in procedural instructions and on reports or other forms. A complete listing of the accounts prescribed for maintenance in the general ledger is contained in the Chart of Accounts.

  4. The campus reporting requirements are:

    1. Financial reports are prepared or processed periodically by the campuses and furnished to NHQ and Fiscal Service for use in publishing consolidated reports, and evaluating operations. The data for these reports is obtained from the general ledger account information, computer-generated, or manual output relative to taxpayer accounts.

    2. These reports provide NHQ with information pertinent to budget justification, and with required volume statistics covering the varied operational areas. See IRM 3.17.41, Accounting and Operating Reports.

  5. Internal Control Management has the responsibility for providing a system of financial control which includes elements of internal accounting control necessary to assure compliance with all administrative and legal requirements.

3.17.63.11.1  (03-31-2014)
Ledger Classification

  1. Ledger classification is a unique identification contained in RRACS indicating how money or items post to the IRS general ledger accounts, tax class, appropriation symbols, recap and NTRR line numbers, deposit source codes, and types of input documents.

  2. If a transaction fails any validation test, a message is displayed on the transaction screen in an information box. The message may indicate he transaction failed or the appropriate corrective information to take. Data that passes all validation tests updates RRACS.

  3. Each transaction received by the windows or batch is assigned automatically a journal number that is displayed on the window. The terminal operator uses the journal number to cross reference the input documents with the transaction.

3.17.63.11.2  (03-31-2014)
Document Preparation

  1. Document preparation procedures must be performed prior to input on the RRACS terminals. For certain windows, a volume of source documents is used for a single input. On other windows, two or more source documents must be balanced against each other. A number of the windows are input directly from the source documents.

  2. Form 8166 was developed for:

    1. Consolidating volume source documents for a single input.

    2. Reconciling source documents when a combination of documents are used as input.

  3. Follow these procedures for using Form 8166:

    1. Assign a number to the Form 8166.

    2. Maintain log books for the numbers.

    3. Use the reconciliation sheet number as the Doc-ID when a window specifies Form 8166.

    4. Use Form 8167 as a continuation sheet to Form 8166 when more space is necessary. Use the same date and number on the Form 8167.

  4. When the database posting is complete, the RRACS input terminals display the journal numbers for each transaction. These journal numbers are used to cross-reference documents.

  5. If a reconciliation sheet is used, the journal number(s) are recorded on the reconciliation sheet. The reconciliation sheet number may also be used to cross-reference to the source documents to expedite processing, as long as the Form 8166 is stamped with the journal number after input to RRACS.

  6. There is a maximum of 75 source journals per posting number. This includes the reclassification and application posting necessary for a complete journal.

3.17.63.12  (03-31-2014)
Redesign Revenue Accounting Control System (RRACS) System Overview

  1. RRACS is a automated system used to provide accounting control for all revenue accounting transactions. The database, located at ECC-MTB, consists of general ledger accounts, plus a variety of internal records used for balancing and reporting. Formatted reports can be generated for all regular accounting financial reports.

3.17.63.12.1  (03-31-2014)
Redesign Revenue Accounting Control System (RRACS) Database

  1. Each accounting transaction is recorded in the database to the proper general ledger account. A double-entry accounting system is used to record both the debit and credit sides of the transactions. A journal number is assigned to each transaction. This journal number will be used by the terminal operator to cross-reference the input documents with the transaction.

  2. The journal control number is 13 digits signifying a unique transaction. The first three digits identify the RRACS main menu and sub-menu selections, the next six digits are the current date, and the last four signify the sequence for that window series.

  3. The RRACS database is comprised of a variety of records that will summarize the total debit and credit amounts by account numbers. Items for both debits and credits will be summarized by the disbursement and assessment accounts only.

  4. Each update to the database is by journal entry. Journal entries and online reports will be assigned a journal number. In case of an error in a journal entry or online report, the capabilities exist to reverse the entire entry by a reversal journal. Information available includes:

    1. Activity Detail - Contains information regarding prepared date, confirmed date, and assessed date of various source journals.

    2. Source Journal - Contains transaction number and batch date about a document that is posted to the database.

    3. Journal Entry - Contains amount and item count information.

  5. Components of the RRACS database are:

    1. ALC - Identifies campus.

    2. State and US Territories - Contains a list of state and US territories for Public Debt and the Commissioner's Annual Report.

    3. Default Date Regular - Monday assessment date.

    4. Responsible Official - List of Campus Directors for losses and shortages.

    5. Account Period - List of account periods that is updated annually.

    6. Financial Institution - List of FRBs.

    7. Research Detail - Additional information stored when incoming CIR data do not match with RRACS deposit record (for research purposes).

    8. D-Transaction Failure - Contains reason why a batch run failed.

    9. Ledger Classification - Contains descriptive information about documents and money.

    10. Line Class - A list of refund and recap line numbers.

    11. Tax Class - A list of tax classes.

    12. Source Journal Type - Describes the type of document posted on the RRACS database.

    13. IRS Accounts - List of IRS and Treasury account numbers.

    14. Ledger Entry - Indicates whether a journal entry is a debit or credit.

    15. Appropriation Symbol - A list of Treasury appropriation symbols that RRACS reports on the SF 224.

    16. Originating Source - Information regarding the origin of deposit.

3.17.63.12.2  (03-31-2014)
Extended Hours at Enterprise Computing Center - Martinsburg (ECC-MTB)

  1. Campuses will be responsible for opening an KISAM ticket when they need extended hours on RRACS, including April 15th. The ticket should be assigned to ECC-MTB Scheduling. Let them know the RRACS applications and DB2 database is required to be available on a certain day, and during what hours, (for example: Tuesday, April 15, 2008, from 8:00 AM through April 16, 2008, 2:30 AM EST (18.5 total hours)). If the request is for extended hours going beyond 12:00 midnight, contact the RRACS IT group so they can delay overnight batch processing. Email the NHQ RRACS group and the RRACS IT group when an KISAM ticket is opened (include all details, such as date, extended hours, ticket number, etc.).

3.17.63.12.3  (03-31-2014)
Input Windows and Journal Numbers

  1. RRACS utilizes separate windows to input transactions:

    1. Batch journal window numbers. See Exhibit 3.17.63-5, Batch Journal Input Windows.

    2. Manual input window numbers. See Exhibit 3.17.63-6, Manual Input Windows.

3.17.63.12.4  (03-31-2014)
Error Codes and Conditions

  1. Error codes are displayed on the window when an attempt is made to post a transaction which contains an error, such as duplicates, journal control already exists, etc. The system also has a window display that explains the error code.

  2. This chart provides a list of RRACS error codes and conditions:

    ERROR CODE CONDITION
    * 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 Duplicate was found, but has been accepted anyway.
    MF Journal control already exists.
    NA No document was found to update.
    NF Document was not found.
    OA Case is already open.

3.17.63.12.5  (03-31-2014)
Correcting Journal Entry Errors

  1. When a journal entry error is identified, a supervisor’s authorization is required for a correcting entry to be posted to the general ledger account.

  2. The supervisor’s written authorization and supporting documentation must be retained in the manager’s files.

  3. After receiving approval, the DBA reverses the incorrect journal.

  4. The reversal journal must include the following information in the message section:

    1. The original journal number.

    2. An explanation.

  5. The technician who made the original incorrect entry should also be the person who enters the correcting entry (whenever possible).

  6. The correcting journal entry must include the following information in the message section:

    1. The original journal entry number.

    2. The reversal journal entry number.

    3. An explanation.

  7. The technician also makes a pen & ink notation next to the original journal entry number on the Daily Posting Summary (RACS Report-001). This notation includes:

    1. The reversal journal entry number.

    2. The correcting journal entry number.

  8. The RRACS manager maintains an audit trail log which includes:

    1. All correction requests.

    2. Modification of the doc Id.

    3. Reversal journal entry numbers.

    4. Deletions.

    5. Reconcile -deletes from 035C DT/DV Unmatched RACS Record.

    6. Reconcile - deletes from 035B DT/DV Unmatched Treasury Record.

3.17.63.12.6  (03-31-2014)
Re-Design Revenue Accounting Control System (RRACS) Authorized Access

  1. RRACS users managers must conduct weekly reviews of the RRACS Authorized Access List/Violations Report to validate system access for the individuals listed.

  2. The RRACS Authorized Access List/Violations Report should utilize their local Resource Access Control Facility Coordinator for pulling of user access reports.

3.17.63.12.7  (03-31-2014)
Section 508 Compliance

  1. Section 508 states that when Federal agencies develop, procure, maintain, or use Electronic and Information Technology (EIT), Federal employees with disabilities shall have access to and use of information and data that is comparable to the access and use by Federal employees who are not individuals with disabilities, unless compliance would impose an undue burden on the agency.

  2. The RRACS system uses several adaptive software tools including:

    1. Dragon Naturally Speaking.

    2. Job Access for Windows and Speech.

    3. Zoom Text.

  3. The following RRACS menus and associated 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.

3.17.63.12.8  (03-31-2014)
Reports

  1. Reports are produced automatically from RRACS. These reports are pre-formatted in the system and generated upon command from the Reports main menu except where noted.

3.17.63.12.9  (03-31-2014)
Print Commands

  1. When a report is generated through the Reports main menu Assessment icons, it can be re-printed by using the Print option on the Reports main menu. Select Batch to reprint any EOD, EOM, or Miscellaneous report. Select online for daily wire, assessment certificates, abatement report and the supplemental SF 224. A maximum of 39 online reports is listed.

  2. To print the Daily Trial Balance from the Trial Balance window:

    1. Input the appropriate account period (the default account period is pre-selected).

    2. Select Print from the Action Bar.

  3. To print journal research:

    1. Display the needed source journal or journal control number.

    2. Select Print from the Action Bar.

3.17.63.13  (03-31-2014)
Disaster Recovery Contingency Plan

  1. The Applications Development RRACS IT group determines the length of time to recover the RRACS system. Notify the appropriate Operation Manager of the situation with estimated time to recovery. Maintain open communications with the computer room, management staff, and all affected areas, as appropriate. The disabled campus contacts the area offices to advise where assessments should be processed.

3.17.63.13.1  (03-31-2014)
Short Term Strategy

  1. If RRACS is unavailable at the end of a month and a SF 224 needs to be pulled, contact NHQ immediately. NHQ has the capability to pull SF 224s and fax it to a campus.

  2. If RRACS is unavailable, prepare the following documents using a local area network computer. If the local area network is unavailable, prepare a manual document:

    1. Form 8166s for all accounting packages and assessments.

    2. Form 23-C for daily/weekly assessments.

  3. After RRACS is available:

    1. Input information from Form 8166s.

    2. Input Form 23-C information. If the manual Form 23-C contains an error, make corrections, and stamp journal number on Form 8166 and/or the NMF assessment recap.

  4. RRACS DBA duties if the system comes up within 24 hours:

    1. Determine the extent of the problem.

    2. Identify any partial transactions and take the necessary steps to recover them.

    3. Run EOD and compare to first DTRIAL to ensure that the database is in balance.

    4. If all accounts are in balance, proceed with processing.

    5. If there is an imbalance, isolate and correct the error and proceed with processing.

    6. If the error cannot be found, have the tape from the last good ENDDAY reloaded.

    7. Run a DTRIAL and compare to the previous day's DTRIAL to ensure correctness.

    8. If there is a good DPRLIST from EOD, the work can be input in the same order as it was input earlier and the audit trail is retained.

    9. If a partial shutdown occurs during ENDDAY, each report can be pulled separately, and a determination can be made where the shutdown occurred. Call NHQ for guidance from a computer program analyst.

3.17.63.13.2  (03-31-2014)
Server Disruption Contingency Plan

  1. For occasions where the campus server goes down, follow these procedures:

    1. Immediately submit an KISAM Ticket.

      Note:

      You must indicate on the ticket that IT needs to contact the NHQ RRACS unit on the status of the disruption.

    2. Call NHQ RRACS unit immediately after submitting ticket.

  2. After 36 hours of downtime, management will implement the appropriate contingency plan.

3.17.63.14  (03-31-2014)
Database Administrator (DBA) Functions

  1. Each site will appoint an employee to serve as the DBA, and also appoint an alternate DBA. The DBA and no more than 2 alternate DBAs, shall have access to the RRACS DBA main menu. The alternate DBAs must be thoroughly proficient with the contents of IRM 3.17.63. The RRACS unit manager must sign certification that the alternate has completed the above requirements, and that s/he assumes responsibility for the alternate DBAs actions. ONLY the DBA and/or alternate DBA shall have access to the RRACS data base main menu.

  2. The DBA should have a thorough knowledge of double-entry accounting principles and theory, as employed in the IRS accounting control systems.

  3. The DBA will be assigned a password to allow access to the DBA menu. These windows will allow modification of a variety of data base information.

  4. Extreme caution must be exercised when changes are made to the data base information. The responsibilities of the DBA will include, but will not be limited to, the following examples:

    1. The DBA will correct records that contain errors in identification and status.

    2. Ensure that the balance and the integrity of the data base are maintained at all times.

    3. Ensure that default account period and default assessment date are properly set.

    4. Ensure that all daily and weekly tapes are processed timely, and prior to month-end closing procedures.

  5. In addition to the above responsibilities, other duties that the DBA performs include:

    1. Classifying an extensive variety of site accounting transactions by analyzing batched or individual documents, and verifying the accuracy and completeness of accounting data.

    2. Maintaining accounts by analyzing error messages displayed on the terminal and initiating the necessary corrective action, reviewing and analyzing the daily posting register to ensure that all IRS double-entry accrual accounting transactions have been properly posted, and initiating necessary corrective action, when necessary.

    3. Analyzing accounts by reviewing and balancing the RRACS computer-generated accounting reports to ensure that reports cross balance, and that all general ledger and subsidiary files agree with reported information.

    4. Participating in the reconciliation of the general ledger accounts with external subsidiary records in other units of the branch, balancing principal and interest with appropriate general ledger accounts, and reconciling both accounts with the appropriate accounting reports.

    5. Maintaining various logs for electronic data processing and data base corrections.

    6. Monitoring all electronic data input to and output from RRACS and making all necessary reversals.

    7. Establishing checklists for EOD, EOM, and new month.

    8. Reviewing the following data base lists for invalid entries, minus records, and initiating corrective action when necessary: field office records; loss and recovery records; individual detail records; confirmed DT/DVs; unconfirmed DT/DVs; FTD DT/DVs; and FTD daily wire records.

    9. Protecting the Goals password. If it is compromised, contact Fiscal Service immediately to have it changed. When an employee leaves, or is no longer assigned responsibility for using GOALS, a new password should also be requested from Fiscal Service.

    10. Reviewing of all reports and making sure DT/DV list equals Section III of SF 224, that the audit trail on Form 2162 includes all manual assessments, and that NTRR balances to general ledger accounts 5100, 5200, and 2400.

    11. Making sure all accounts are in correct status in preparation for EOM processing, and monitoring accounts to be maintained in zero balance.

    12. Reviewing the unpulled assessments daily.

    13. Referring to IRM 3.17.50, Submission Processing RRACS Procedures, for additional DBA information.

3.17.63.14.1  (03-31-2014)
Database Administrator (DBA) Main Menu

  1. There are five options available to the DBA for maintaining the RRACS database static tables. The DBA options allow changes in accounting period, assessment date, or accountable officer.

  2. DBA modify sub-menu. This menu allows modification to certain records that have posted to the RRACS general ledger accounts, but contain errors in identification and status. As a general rule, maintain source journal data can be modified, however, ledger classification or dollar amount cannot be modified. Erroneous ledger classification or dollar amount data require a reversal journal action. All modifications begin with journal number series 902, must be approved by management official. Modifications are not allowed to CIR records or for batch activities.

    1. Each modification is limited to one correction at a time. If multiple errors occur on one journal, one correction at a time must be performed. Prepare date must be the last item modified for multiple corrections.

    2. If modification is done incorrectly, correction modification must be made to the original journal. The system will not allow modifications to 902 journal series.

    3. Disregard any alpha characters on high or low check numbers; only numeric input is allowed.

  3. DBA reversal sub-menu. This menu is used to reverse a journal entry which has posted in error to the general ledger accounts. A reversal journal action reverses all erroneous postings to all accounts, posted in error by the original journal entry. All reversal journal number series begin with 903 or 904.

    1. Reversal journals must be approved by a management official.

    2. To ensure an adequate audit trail, notate the original journal number in the message text on the reversal journal. Include the original number in the message section of the re-input journal.

    3. When reversing a pulled or confirmed record, the pulled or confirmed posting must be reversed before the original journal can be reversed.

      Note:

      The 903 or 904 reversal journal can only be used to reverse a journal action that was input in the same accounting period.

  4. DBA NTRR sub-menu. This menu is used to increase or decrease NTRR line data. NTRR line data adjustments will post as entered. There are no validity checks in place to reject erroneous postings. However, an erroneous posting can be reversed through the DBA reversal sub-menu.

  5. DBA collection sub-menu. This menu provides for the control of funds during the transfer of accountability from one campus official to another.

    1. The undeposited collections sub-menu windows allow for the input to Account 7500, of memo copies of deposit tickets marked undeposited collections, and amounts from the field office listings, to cover tax payments received on the transfer date of the campus official, but not submitted to the depository that day. The deposit windows allow for the input of deposit tickets related to previously input undeposited collection payments.

    2. Deposit sub-menu. This menu provides for the control of funds during the transfer of accountability from one campus official to another. The DBA deposit windows allow for the input of deposit tickets related to previously input undeposited collection payments.

  6. DBA 908 window (Reconcile). This menu is used to reconcile the items posted to the RACS 035B & C which for various reasons did not match during the month.

3.17.63.14.2  (03-31-2014)
End of Day Routine

  1. The End of Day (EOD) reports are generated to ensure that the database is in balance and ready to be backed up at ECC-MTB. These reports can all be generated at once or selected individually.

  2. Perform the normal EOD procedures. Verify completion of all window postings with RRACS technicians. Review the daily posting summary, daily and future trial balances, and NTRR. If the EOD reports are out of balance after the review, the reports must be researched and resolved immediately.

  3. The RRACS database is automatically backed up daily by EDD-DET as part of normal mainframe procedures.

  4. RRACS programs and data files are automatically backed up daily by ECC-MTB if they were changed on that day as part of the routine procedure.

  5. Records remain on the database for up to five years.

3.17.63.14.3  (03-31-2014)
RRACS Validation Process

  1. After completing month-end reporting, the database is ready for posting. The DBA must set the date for the new accounting month, and the default date for assessments.

  2. Records are not deleted during EOM processing. All records are retained in the database for up to five years, and are available for research at any time on command.

  3. Cumulative amounts are calculated from individual records and generated based on the date parameters specified when generating reports.

  4. There are no longer current and future indicators. Records are compared to the set accounting date to determine if a record is for a future period.

  5. Records are designated as reported or not reported within the database, in order to differentiate what should be included in the next reporting cycle.

  6. There are no longer any summary records within the database. Summaries are computed based on the sum or net of individual records.

  7. All records are related to specific general ledger accounts. It is now possible to generate all the detail records associated with a general ledger account or a Summary Record of Assessment, etc.

3.17.63.14.4  (03-31-2014)
Month-End Closing

  1. When all transactions for a particular accounting month have been input, including perfection and re-input of errors needing correction, several procedures must be followed to close out the month, generate reports, and set up the database for the new month's transactions. Due to the initiative set forth by the Secretary of the Treasury, these procedures must be started on the second workday after the close of the accounting month.

  2. If RRACS is unavailable on EOM processing day, contact CFO immediately. The CFO has the capability to pull the campus' SF 224, and fax them to the campus.

  3. If CARS is unavailable to transmit the SF 224, contact CFO immediately.

  4. It is a requirement to use the EOM check list that was provided to all the campuses. The check list must be signed by the Operation Manager before the transmission of the SF 224. See IRM 3.17.64, Accounting Control General Ledger Policies and Procedures.

  5. Perform the normal EOD procedures. If there is an imbalance on the daily trial balance, make necessary corrections and rerun EOD procedures. When all corrections have been made, and a balanced daily trial balance has been produced, the database is ready to run month-end reports.

  6. The Field Office Inventory Detail Inventory Report can be generated every month. Verification by the field is required semi-annually. For the months of March and September, prepare a two-way memo to each area requesting confirmation from them.

  7. Month-ending September will require that the fiscal year-end reports are selected from the Fiscal Year menu, after month-end reports have been generated and validated.

  8. After all reports are generated, the DBA must change the accounting period, and default assessment date for the new accounting month.

  9. The system will again be backed up during normal EOD procedures at ECC-MTB.

  10. One copy of each report will be generated. Upon completion, each report must be reviewed for accuracy. If there are any problems, the DBA must initiate corrective action, and regenerate a corrected report.

3.17.63.14.4.1  (03-31-2014)
Month-End Reports

  1. One copy of each report will be generated. Upon completion, each report must be reviewed for accuracy. If there are any problems, the DBA must initiate corrective action, and regenerate a corrected report.

  2. If there are any pen and ink changes made to Section I of SF 224, fax a copy to the revenue reconciliation analyst at (202) 803–9691 no later than the 4th workday of the new month.

  3. After SF 224 is transmitted on CARS, and sent the total dollar amount reported in Section I for appropriation fund 20X5080.1 via email to:

    1. PrincipalAccountingTeam@bpd.treas.gov

    2. frt@bpd.treas.gov

    The email must be sent no later than COB on the second work day of the new month, and contain:

    1. Campus name.

    2. ALC.

    3. Accounting period ending.

    4. Total dollar amount reported on SF 224 in Section I for Appropriation Fund 20X5080.1 (must report zero dollars).

3.17.63.14.5  (03-31-2014)
Fiscal Year-End Processing

  1. Fiscal year-end reports must be requested immediately after verifying September month-end reports.

  2. Reports are generated from the reports main menu, and the fiscal year-end reports sub-menu. All reports can be requested at once by selecting the All option, or individual reports may be run by selecting their individual titles. The All option will zero out the nominal accounts, create a journal 199, and produce FY Form 2162, and cum trial balance. The MTrial must be verified to assure that all nominal accounts are zero, and that the real accounts have been rolled over correctly.

  3. All nominal account balances are closed out to General Ledger Account 9999.

3.17.63.15  (03-31-2014)
Redesign Revenue Accounting Control System (RRACS) Security Accreditation and Authorization

  1. The Campus Technician has:

    1. Update capabilities to the RRACS database.

    2. Access to selected SERVER programs.

    3. Access to his assigned Campus.

    4. Campuses have access to SPC Reports Menu.

  2. The Campus Database Administrator (DBA) has:

    1. Update capabilities to the RRACS database.

    2. Access to all SERVER programs.

    3. Access to all functions on the DBA Main Menu (except Super Windows).

    4. Access to his assigned Campus.

    5. Update capabilities in the Account Period between the 1st and 15th of a month, and only for his assigned Campus.

    6. Access only to the SPC Reports Menu.

  3. The Submission Processing Headquarters Analyst has:

    1. Read Only access to the RRACS database.

    2. Access to SERVER programs that do not update the RRACS database.

    3. Access to all Service Centers.

    4. Access to both SPC and HQ Reports Menu.

3.17.63.16  (03-31-2014)
General Ledger Chart of Accounts

  1. The General Ledger Chart of Accounts is arranged by the below accounting classification:

    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.

  2. The numbers and titles of the General Ledger accounts in RRACS are in Exhibit 3.17.63-7, General Ledger Chart of Accounts.

3.17.63.16.1  (03-31-2014)
Account Series 1000, Accounts Receivable

  1. This account series is generally taxpayer accounts which contain an outstanding balance of monies due and payable to the U.S. Government. The majority of the accounts receivable are the results of tax assessments against the various tax classes. However, dishonored checks, account transfers, and other receivables are included in this series.

3.17.63.16.1.1  (03-31-2014)
Account 1400, Tax Accounts Transferred Out (Real Account, DR Normal Balance)

  1. This receivable account will be used to record and control amounts on NMF accounts while in the process of manual transfer to other campuses. NMF account amounts will be posted to this account when Form 514B is prepared. Amounts will be closed from the account upon receipt of the receiving campus' acknowledgement of account transfer on Form 514B, Part 2.

  2. External subsidiary record is the pending file of Forms 514B.

3.17.63.16.1.2  (03-31-2014)
Account 1401, Accrued Interest on Taxes Receivable (Real Account, DR Normal Balance)

  1. This receivable account will be used for accrued interest on taxes receivable due from taxpayers for which IRS can support the existence of a receivable either through taxpayer agreement or through court rulings in favor of the IRS.

3.17.63.16.1.3  (03-31-2014)
Account 1402, Accrued Penalty on Taxes Receivable (Real Account, DR Normal Balance)

  1. This receivable account will be used for accrued penalty on taxes receivable due from taxpayers for which IRS can support the existence of a receivable either through taxpayer agreement or through court rulings in favor of the IRS.

3.17.63.16.1.4  (03-31-2014)
Account 1403, Unpaid Compliance Assessments (Real Account, DR Normal Balance)

  1. This receivable account will be used for unpaid assessments for which neither the taxpayer nor a court has affirmed that the taxpayer owes amounts to the IRS.

3.17.63.16.1.5  (03-31-2014)
Account 1404, Accrued Interest on Compliance Assessments (Real Account, DR Normal Balance)

  1. This receivable account will be used for accrued interest on compliance assessments for which neither the taxpayer nor a court has affirmed that the taxpayer owes amounts to the IRS.

3.17.63.16.1.6  (03-31-2014)
Account 1405, Accrued Penalty on Compliance Assessments (Real Account, DR Normal Balance)

  1. This receivable account will be used for accrued penalty on compliance assessments for which neither the taxpayer nor a court has affirmed that the taxpayer owes amounts to the IRS.

3.17.63.16.1.7  (03-31-2014)
Account 1406, Unpaid Write-Off Assessments (Real Account, DR Normal Balance)

  1. This receivable account will be used for unpaid assessments for which IRS does not expect further collections due to factors such as taxpayer's bankruptcy, insolvency, or death.

3.17.63.16.1.8  (03-31-2014)
Account 1407, Accrued Interest on Write-Off Assessments (Real Account, DR Normal Balance)

  1. This receivable account will be used for accrued interest on write-off assessments for which IRS does not expect further collections due to factors such as taxpayer's bankruptcy, insolvency, or death.

3.17.63.16.1.9  (03-31-2014)
Account 1408, Accrued Penalty on Write-Off Assessments (Real Account, DR Normal Balance)

  1. This receivable account will be used for accrued penalty on write-off assessments for which IRS does not expect further collections due to factors such as taxpayer's bankruptcy, insolvency, or death.

3.17.63.16.1.10  (03-31-2014)
Account 1409, Unpaid Memo Assessments (Real Account, DR Normal Balance)

  1. This receivable account will be used for unpaid assessments that should not be reported in any of the three unpaid assessment categories (Taxes Receivable, Compliance, or Write-Offs).

3.17.63.16.1.11  (03-31-2014)
Account 1410, Accrued Interest on Memo Assessments (Real Account, DR Normal Balance)

  1. This receivable account will be used for accrued interest on memo assessments that should not be reported in any of the three unpaid assessment categories (Taxes Receivable, Compliance, and Write-Offs).

3.17.63.16.1.12  (03-31-2014)
Account 1411, Accrued Penalty on Memo Assessments (Real Account, DR Normal Balance)

  1. This receivable account will be used for accrued penalty on memo assessments that should not be reported in any of the three unpaid assessment categories (Taxes Receivable, Compliance, and Write-Offs).

3.17.63.16.2  (03-31-2014)
Account Series 2000, Receipt Accounts

  1. This series of accounts records the receipt of, and the accountability for, monies received for deposit into the Treasury. The accounts are broken down by type of receipt received, and represented by the TAS. The total of the receipt accounts represent the total monies received by the IRS for the current fiscal year.

3.17.63.16.2.1  (03-31-2014)
Account 2110, Withholding Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0101)

  1. This receipt account represents monies collected in payment of withholding tax described in the IRC. Recorded are collections of cash, check, and money orders for deposit into the Treasury. Receipts are recorded in this account upon preparation of SF 215-A. The Campus Director is personally accountable for these funds until deposits into the Treasury account are confirmed.

  2. The account may be decreased by SF 5515s, or by adjustments of monies between revenue receipts and other fund accounts.

  3. The account is maintained on a fiscal year basis.

3.17.63.16.2.2  (03-31-2014)
Account 2120, Individual Income, Other Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0110)

  1. This receipt account represents monies collected in payment of individual income, other tax described in the IRC. Recorded are collections of cash, check, and money orders for deposit into the Treasury. Receipts are recorded in this account upon preparation of SF 215-A. The Campus Director is personally accountable for these funds until deposits into the Treasury account are confirmed.

  2. The account may be decreased by adjustments of monies between revenue receipts and other fund accounts.

  3. The account is maintained on a fiscal year basis.

3.17.63.16.2.3  (03-31-2014)
Account 2130, Corporation Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0111)

  1. This receipt account represents monies collected in payment of corporation tax described in the IRC. Recorded are collections of cash, check, and money orders for deposit into the Treasury. Receipts are recorded in this account upon preparation of SF 215-A. The Campus Director is personally accountable for these funds until deposits into the Treasury account are confirmed.

  2. The account may be decreased by adjustments of monies between revenue receipts and other fund accounts.

  3. The account is maintained on a fiscal year basis.

3.17.63.16.2.4  (03-31-2014)
Account 2140, Excise Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0152) (Kansas City Only)

  1. This receipt account represents monies collected in payment of excise tax described in the IRC. Recorded are collections of cash, check, and money orders for deposit into the Treasury. Receipts are recorded in this account upon preparation of SF 215-A. The Campus Director is personally accountable for these funds until deposits into the Treasury account are confirmed.

  2. The account may be decreased by adjustments of monies between revenue receipts and other fund accounts.

  3. The account is maintained on a fiscal year basis.

3.17.63.16.2.5  (03-31-2014)
Account 2150, Estate and Gift Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0153)

  1. This receipt account represents monies collected in payment of estate and gift tax described in the IRC. Recorded are collections of cash, check, and money orders for deposit into the Treasury. Receipts are recorded in this account upon preparation of SF 215-A. The Campus Director is personally accountable for these funds until deposits into the Treasury account are confirmed.

  2. The account may be decreased by adjustments of monies between revenue receipts and other fund accounts.

  3. The account is maintained on a fiscal year basis.

3.17.63.16.2.6  (03-31-2014)
Account 2170, CTA (Carriers and Transportation Act) Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0130)

  1. This receipt account represents monies collected in payment of carriers tax described in the IRC. Recorded are collections of cash, check, and money orders for deposit into the Treasury. Receipts are recorded in this account upon preparation of SF 215-A. The Campus Director is personally accountable for these funds until deposits into the Treasury account are confirmed.

  2. The account may be decreased by adjustments of monies between revenue receipts and other fund accounts.

  3. The account is maintained on a fiscal year basis.

3.17.63.16.2.7  (03-31-2014)
Account 2180, FUTA (Federal Unemployment Tax Act) Revenue Receipts, Direct (Nominal Account, DR Normal Balance) (TAS 20-0121)

  1. This receipt account represents monies collected in payment of federal unemployment tax described in the IRC. Recorded are collections of cash, check, and money orders for deposit into the Treasury. Receipts are recorded in this account upon preparation of SF 215-A. The Campus Director is personally accountable for these funds until deposits into the Treasury account are confirmed.

  2. The account may be decreased by adjustments of monies between revenue receipts and other fund accounts.

  3. The account is maintained on a fiscal year basis.

3.17.63.16.2.8  (03-31-2014)
Account 2210, Withholding Revenue Receipts, FTD (Nominal Account, DR Normal Balance) (TAS 20-0101) - Retired on January 1, 2011

  1. The FTD process ended on January 1, 2011. This is for information only.

  2. This receipt account records the revenue receipts collected and deposited by authorized depositories and FRBs, for FTDs. Amounts are recorded in this account upon classification of FTDs on the FRB day, or subsequent day, batch report.

  3. Adjustments from DT or DV may increase or decrease the balance of this account when monies are classified.

  4. This account is maintained on a fiscal year basis.

3.17.63.16.2.9  (03-31-2014)
Account 2220, Individual Income Receipts, FTD (Nominal Account, DR Normal Balance) (TAS 20-0110) - Retired as of January 1, 2011

  1. The FTD process ended on January 1, 2011. This is for information only.

  2. This receipt account records the revenue receipts collected and deposited by authorized depositories and FRBs for FTDs. Amounts are recorded in this account upon classification of FTDs on the FRB day, or subsequent day, batch report.

  3. Adjustments from DT or DV may increase or decrease the balance of this account when monies are classified.

  4. This account is maintained on a fiscal year basis.

3.17.63.16.2.10  (03-31-2014)
Account 2230, Corporation Revenue Receipts, FTD (Nominal Account, DR Normal Balance) (TAS 20-0111) - Retired as of January 1, 2011

  1. The FTD process ended on January 1, 2011. This is for information only.

  2. This receipt account records the revenue receipts collected and deposited by authorized depositories and FRBs for FTDs. Amounts are recorded in this account upon classification of FTDs on the FRB day, or subsequent day, batch report.

  3. Adjustments from DT or DV may increase or decrease the balance of this account when monies are classified.

  4. This account is maintained on a fiscal year basis.

3.17.63.16.2.11  (03-31-2014)
Account 2240, Excise Revenue Receipts, FTD (Nominal Account, DR Normal Balance) (TAS 20-0152) - Retired as of January 1, 2011

  1. The FTD process ended on January 1, 2011. This is for information only.

  2. This receipt account records the revenue receipts collected and deposited by authorized depositories and FRBs for FTDs. Amounts are recorded in this account upon classification of FTDs on the FRB day, or subsequent day, batch report.

  3. Adjustments from DT or DV may increase or decrease the balance of this account when monies are classified.

  4. This account is maintained on a fiscal year basis.


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