3.17.221  Enterprise Computing Center Data Controls

Manual Transmittal

December 11, 2013

Purpose

(1) This transmits revised IRM 3.17.221, Accounting and Data Control - Enterprise Computing Center Data Controls.

Material Changes

(1) Editorial changes made throughout text (including figures and exhibits).

(2) IRM 3.17.221.9.1 added information on the automated validation of the CADE 2 Database Implementation.

Effect on Other Documents

IRM 3.17.221 dated November 13, 2012 (effective January 1, 2013) is superseded.

Audience

This IRM provides instructions for use by the Enterprise Computing Center (ECC) Data Controls function.

Effective Date

(01-01-2014)

Paul J. Mamo
Director, Submission Processing
Wage and Investment Division

3.17.221.1  (01-01-2012)
Introduction

  1. These instructions are provided for use by the Enterprise Computing Center (ECC) Unisys and IBM Master File in the Operations Services, Scheduling and Validation Branch (OSSVB) for the purpose of balancing, reconciliation, and control of accounting data.

3.17.221.1.1  (01-01-2012)
Overview

  1. This IRM includes instructions for:

    1. Balancing of ECC weekly Master File processing

    2. Balancing of ECC daily and weekly and Individual Master File (IMF) processing

    3. Balancing of files received from the Submission Processing Campuses, Financial Management Services, Regional Financial Centers and internal processing

    4. Preparing and balancing the Reciprocal Accounting Control Report (RACR) if manual intervention is necessary

    5. Reconciliation of the Master File - prepare Data Adjustment Vouchers if necessary

    6. Balancing of Revenue Receipts received from the Submission Processing Campuses

    7. Control of refund data released to Financial Management Service (FMS)

  2. References of Submission Processing Campus procedures are found in the following IRMs:

    1. IRM 3.17.30, SC Data Controls

    2. IRM 3.17.63, Redesign Revenue Accounting Control System

    3. IRM 3.17.79, Accounting Refund Transactions

    4. IRM 21.4.1, Refund Research

    5. IRM 3.17.277, Electronic Payments

    6. IRM 3.17.64, Accounting Control General Ledger Policies and Procedures

  3. References of Operations Services, Scheduling & Validation Branch procedures are found in the following IRMs:

    1. IRM 2.7.6, Systems Scheduling

    2. IRM 2.7.9, Enterprise Computing Center - Martinsburg (ECC-MTB) Processing Timeliness

3.17.221.1.2  (01-01-2012)
Enterprise Computing Center (ECC) Master File Control Concepts

  1. Enterprise Computing Center (ECC) control and accountability begins with the acceptance of ECC-Memphis (ECC-MEM) and ECC-Martinsburg (ECC-MTB) Master File data. Such data includes Service Center Control File (SCCF) and Generalized Unpostable Framework (GUF), which are input to the Weekly Submission Processing Campus Reports processing (IMF Weekly receipts and BMF Weekly Receipts); General Mainline Framework (GMF), End of Day (EOD), and Electronic Federal Tax Payment System (EFTPS), which are input to Joint Processing Data (JPD) processing. (List is not all inclusive.)

    1. The initial acceptance of Reports data is acknowledged within 160–02 and 460–02. Acceptance of JPD is acknowledged with Accountability Acceptance Vouchers (AAV) 793–01, 793–02 and 793–04. (The acronym 'AAV' is used to reference any of the following: 793–01, 793–02, and 793–04, MCC SC Trans Release Acceptance Voucher, 793–02, Abridged Acceptance Voucher; 160–02 and 260–02, MCC Automated Balancing Report Abridged Acceptance Voucher.) (See Exhibit 3.17.221-11 and Exhibit 3.17.221-35

    2. In January 2012, IMF will generate daily and weekly AAV summaries for the 793-01-11 files. The AAV summaries will reflect data on the input file sent for processing at the Master Files. IMF will generate daily AAVs in the Customer Account Data Engine (CADE) 2 daily processing environment.

    3. JPD Router Runs verifies that the data on the media file is acceptable for further ECC Processing.

    4. If a service center file is not acceptable, Master File Scheduling at ECC will request a replacement file from the ECC-MEM/ECC-MTB via the Knowledge, Incident/Problem, Service Asset Management (KISAM).

  2. The JPD Router Run separates the ECC-MEM/ECC-MTB data into the following files:

    • Individual Master File (IMF)

    • Business Master File (BMF)

    • Employee Plans Master File (EPMF)

    • Information Returns Program (IRP)

    • Combined Annual Wage Reporting (CAWR)

  3. Each Master file is then processed under separate project programs,

    • IPD (IMF daily processing) - project 460

    • IPW (IMF weekly processing) - project 460

    • BPW (BMF weekly processing) - project 160

    • PPW (EPMF weekly processing) - project 130 and 260

    • CAWR (BMF weekly processing) - project 402

  4. The Master File Support (MFS) function Computer System Analysts (CSAs) and Resident Programmer Analysts (RPAs) is responsible for ensuring that the totals of records and/or prejournalized debits and credits are balanced inputs to outputs before the initiation of succeeding runs (run to run, abends, aborts due to imbalances, programming issues). Also, required balancing of data must be complete and correct before the release of files to the Submission Processing Campuses or Kansas City Financial Center

  5. Reconciliation using Data Adjustment Vouchers (DAV) to request adjustments to the reciprocal controls between ECC and the various campuses is the responsibility of the Processing Validation function. MFS will open an KISAM ticket to document all processing discrepancies.

3.17.221.1.3  (01-01-2014)
ECC Data Controls Run Numbers and Reports

  1. Output Transaction Controls, data files

    • 793–01-011 IMF Data

    • 793–01-012 BMF Data

    • 793–01-013 EPMF Data

    • 793–01-015 IRP Data

    • 793–01-016 CAWR Data

    • 793–01-017 Drop File (Deletions)

    • 793–01-019 Formatted VSAM Reports

    • 793–02–011 IMF Data

  2. Acceptance Vouchers

    • 793–1A, 2A, 4A Acceptance Vouchers

    • 793–01–018 Acceptance Vouchers

    • 793–02–018 Acceptance Vouchers

    • 793–04–018 EFTPS Acceptance Vouchers

    • 160–02–022 Acceptance Vouchers

  3. Input Transaction Controls, 02 Run

    • 160–02 BMF Transactions

    • 130–02 EPMF Transactions

    • 460–02 IMF Transactions

  4. Input Transactions Sorts

    • 160–03 BMF Transactions

    • 460–03 IMF Transactions

    • 130–08 EPMF Transactions

  5. Analysis Run, 12/15 Run

    • 160–15 BMF Analysis - weekly

    • 130–12 EPMF Analysis - weekly

    • 460–15 IMF Analysis - weekly

  6. SC Report Records, 35 Run

    • 180–35–013 BMF Receipts Control Sheet

    • 480–35–016 IMF Receipts Control Sheet

  7. Submission Processing Campus Recap of Assessments, Abatements, and Other Post Journalized Transactions

    • 160–43–022 BMF Submission Processing Campus Recap (Accounts Register)

    • 260–43–060 PPW Submission Processing Campus Recap (Accounts Register)

    • 460–43–022 IMF Submission Processing Campus Recap (Accounts Register)

  8. Monthly US Internal Revenue Receipts

    • 180–40–011 Reports of U.S. Internal Revenue Receipts SC Trans Report (BMF)

    • 480–55–011 IMF Report of U.S. Internal Revenue Receipts

  9. Unpostable Controls

    • 460–60–032 IMF Control Data

    • 160–60–032 BMF Control Data

    • 260–60–032 EPMF Control Data

  10. Reports used by ECC Processing Validation Section (PVS)

    • BMFRR - BMF Revenue Receipts report

    • BRACRCTM- BMF RACR

    • BRECCTM - BMF Reconciliation for cycle 03-52

    • BRECTM01 - BMF Conversion Reconciliation for cycle 01

    • B14001- BMF 14001 Summary Report cycle 01

    • B16002M-BMF 16002 Summary Report for cycles 01-52/53

    • FORM251M-BMF SPC Input Report for cycles 01-52/53

    • FORM250M-IMF SPC Input Report for cycles 04-52/53

    • FORM266M-IMF Returns Report for cycles 01-52/53

    • FORM267M-IMF Filing Season Report for cycles 01-52/53

    • IMFBALCM- IMFBAL Report

    • IMF02CTM-IMF02SUM Report

    • IRACRCM-IMF Combined Weekly RACR

    • IRACRCTM-IMF RACR's for cycles 04-52/53

    • IRECCTM-IMF Reconciliation for cycles 04-52/53

    • IRECTM01-IMF Conversion Reconciliation for cycle 01

    • PVABKACC-Back up the PVS ACCUM file to a GDG

    • REFRERPT- Refund Report for PVS for cycles 04-52/53

    • REFRERPT-Automated Refund Report for cycle 03 ONLY

    • B18035M-Weekly BMF Accounting and operating Report (B18035 CUM)

    • B18035M-Monthly BMF Accounting and Operating Report (B18035CUM)

      Note:

      These reports aid PVS in the balancing and control of the Master File systems. If an imbalance or error occurs, an KISAM ticket must be opened by the help desk, *IT-UNS Enterprise Service Desk and assigned to section: EOPS-ECC-MOB-ISS; with share assign to OS:CIO:EO:IT:ES:IB.

3.17.221.1.4  (01-01-2012)
PVS System Sources and Tool Kit

  1. Automated Data Processing (ADP) Output Controls - Automated balancing routines containing equations to compile data from various locations, including Log Analysis and Reporting System (LARS) controls to summarize an output control for quick reference by PVS; replaces manual compilation of output controls in IBM production.

  2. CADE 2 - Scheduled Schematic to Processing Time Frames Mapping - This spreadsheet is being developed in support of daily processing in the CADE 2 environment. This spreadsheet will be saved on the Service operation Command Center (SOCC) SharePoint and lists all critical jobs that are processed daily and weekly. This report will show the IMF run schematic time frame, where we are in processing, and if any tickets are opened on the jobs, etc. PVS will be able to use this tool to show if IMF cycle has good completion, what jobs are still waiting to process, what jobs are bad and any tickets that are open. This information will be utilized to identify current status and to determine if any downstream processes are impacted. Each IBM Master File group will have access to update their part of the spreadsheet; PVS will update refund certification, turning it green for all good, red to indicate issue resulting in refunds being suspended.

  3. C - List - Created under an option in LARS. Contains the audit trail of LARS run to run balancing of processing in IBM production environment.

  4. Control D - Secured web-based on-line report viewing system. Control D Web can be accessed by using the following link. http://mtbcontrold.enterprise.irs.gov/bmc-ctd-wa-cgi.exe?RequestType=LoginWindow Request Type = Login Window

  5. DOC IT - Secured web-based application that stores computer operator handbooks and schematics, database is updated by national office programmers. PVS uses this tool to validate that the jobs are being processed timely and in the correct flow, and no files have been left out of the job stream.

  6. ENDEVOR - Automated Configuration Management Tool - IBM. Use of the ENDEVOR tool ensures that controlled production libraries contain the official version and level, of all existing IRS IBM application source code. ENDEVOR facilitates easy access to the official level of source code as a starting point for development activity, significantly reduces the effort required to transmit software to production sites after development and testing, and ensures that modified source elements do not move into production libraries until the appropriate time.

  7. Intershift Report - Report created by IBM Automation Section and maintained by Masterfile Scheduling. This report resides on the IBM mainframe. This report provides a synopsis of Master File processing activities. It provides a status of all jobs out on the active job list, what jobs have ran, what conditions the jobs are waiting for to run, and if any KISAM tickets opened, the number associated with that run. Report is updated at the end of each scheduling shift daily.

  8. Processing Notes - Updated and maintained by IBM Scheduling Section based on information and directions provided by the programmers for establishing the daily/weekly processing schedules. This information is located on the ECC website under system support. PVS uses these notes to verify jobs listed in the Production Log (PLOG) on the mainframe were input accurately for that cycle. Information in the processing notes will indicate if there are any ENDEVOR memos for the cycle that may have transmitted a new Job Control Language (JCL) for processing the job; PVS verifies the correct JCL was used based on the memo.

  9. Resource Access Control Facility (RACF) / IBM Mainframe - A Software Security Package leased from IBM and is installed on the IBM-compatible Master File computers.

3.17.221.2  (01-01-2010)
Administrative Rules

  1. This section relates to administrative rules.

3.17.221.2.1  (01-01-2010)
Federal Government Accounting Requirements

  1. The Budget and Accounting Procedures Act of 1950, and amendments thereto, places the responsibility for establishing and maintaining adequate systems of accounting and internal control upon the head of each executive agency. These systems must conform to the accounting principles, standards, and related requirements prescribed by the Comptroller General of the United States. These are reflected in the "General Accountability Office Policy and Procedures Manual for Guidance of Federal Agencies." Section 113 of that act states that the head of each executive agency shall establish and maintain systems of accounting and internal control to provide:

    1. Full disclosure of the financial activities of the agency

    2. Adequate financial information needed for management purposes of the agency

    3. Effective control over and accountability for all funds, property, and other assets for which the agency is responsible, including appropriate internal audit

    4. Reliable accounting results to serve as the basis for preparation and support of budget requests for controlling the execution of its budget, and for providing financial information required by the Office of Management and Budget

    5. Suitable integration of the accounting of the agency with the accounting of the Treasury Department in connection with the central accounting and reporting responsibilities imposed by the Secretary of the Treasury

  2. The accounting system of an executive agency or any of its component parts is subject to review and approval by the Comptroller General. The continuing efforts to improve, modernize, and simplify accounting systems in the Federal Government are exercised under a "Joint Program" sponsored by the Comptroller General, the Secretary of the Treasury, and the Director of the Bureau of the Budget.

    1. This program contemplates the full development of sound accounting within each executive agency, as a working arm of management, and in terms of financial information and control. It envisions an integrated pattern of accounting and financial reporting, for the Government as a whole, that will be responsive to executive and legislative needs.

    2. The established accounting and reporting principles, standards, and basic procedures will take into consideration the various areas of responsibility involved, the elimination of overlapping operations and paper work, and the fuller application of efficient methods and techniques in accounting operations throughout the Government.

    3. Integration of revenue accounting data with central accounts maintained by the Treasury, Financial Management Services is accomplished primarily by the submission of monthly SF 224, Statement of Transactions, reporting deposits, classified collections, and disbursements.

3.17.221.2.2  (01-01-2011)
Security

  1. Service officials and managers must communicate security standards contained in IRM 10.2.11, Basic Security Concepts, to subordinate employees and establish methods to enforce them. Employees are responsible for taking required precautions in providing security for the documents, information, and property which they handle in performing official duties.

  2. Security safeguards, adequate security equipment containers, and facilities must be provided for the safeguarding of all protectable items per procedures in IRM 10.2.11.

3.17.221.3  (01-01-2012)
Functional Responsibilities

  1. This section outlines the responsibilities of the Unisys and IBM Master File in the Operations Services, Scheduling and Validation Branch and the Submission Processing Campus.

3.17.221.3.1  (01-01-2012)
Enterprise Computing Center (ECC)

  1. The Enterprise Computing Center is primarily responsible for maintenance of the Master File Record for each taxpayer and for the electronic processing of inputs and outputs related to the master file records.

    1. ECC will maintain accounting and control data for BMF and IMF, records through systemically posted master file control records. The manual creation of Control Registers is optional (not required) as the count from the Auto Control Records will be the systemic point of validation for run to run balancing. There are no Master File processes dependent upon the manual preparation or balancing of the control register. All financial data for Master Files will be maintained in the Redesign Revenue Accounting Control System (RRACS). RRACS balancing will be performed by the Submission Processing Campuses.

      Note:

      Control Registers may be prepared if deemed necessary by Information Technology EOPS PVS management in support of unique processing periods such as start up or special circumstances such as conversion or transition processing.

    2. ECC will maintain a Reciprocal Accounting Control Records (RACR) for each Submission Processing Campus. An IMF RACR will be created daily as well as weekly in the CADE 2 environment. (See Exhibit 3.17.221-17)

    3. During master file posting operations at ECC, various files of accounting transactions, adjustments, refund data, and abstracts of revenue receipts will be generated. These output files are transmitted to the appropriate Submission Processing Campuses for printing and for post-journalization through RRACS.

  2. PVS will electronically certify refund schedules, for IMF and BMF, for each Submission Processing Campus. The schedules cover the total count and amount of overpayment, principal, and interest for IMF and BMF refund data.

    1. An Authorized Certifying Officer of ECC will certify each voucher for the account of the applicable Submission Processing Campus Director.

    2. The electronically certified vouchers and the refund media will be transmitted to the Kansas City Financial Center for issuance of the refund checks and direct deposit. (See IRM 3.17.79.6.4, Financial Management Service Secure Payment System)

3.17.221.3.2  (01-01-2012)
IBM/SCIPAS Scheduling

  1. IBM Service Center Input Processing Automation System (SCIPAS) Scheduling is responsible for the following:

    1. Building schedule for IBM Master File processing

    2. Compiling processing notes using COHs, transmittal notes when changes are made, and e-mail from programmers, and post to the shared drive

    3. Build reject files based on transmittals received from program areas

    4. Resolving flags issued by SCIPAS

    5. Release refund files for transmission to FMS

3.17.221.3.3  (01-01-2012)
IBM CSA Section

  1. The IBM CSA Section is responsible for the following:

    1. Monitoring IBM master file processing using COHs, programming notes

    2. Resolving LARS Out of Balances (LOOBs) - coordination with IBM Scheduling and programmers

    3. Resolving abends and aborts – coordination with programmers

    4. Initiating and updating KISAM

    5. Referring unresolved issues to RPAs and programmers

    6. Validating RECAP/REC are in balance (Initiate actions to research and resolve any out of balances as they occur)

    7. Communicating release of refund files to IBM Scheduling

3.17.221.3.4  (01-01-2013)
Processing Validation Section (PVS)

  1. The Processing Validation Section (PVS) coordinates with Submission Processing Campuses regarding reciprocal master file accounts and balances, advises on adjustments, balances and certifies refunds, applies control systems to assess the validity and propriety of operational processes and to detect data or systemic irregularities, initiates investigative and diagnostic action to resolve problems, reports on accountability impact and maintains audit trails when it is necessary to manually create the audit trail, coordinates analysis of error-file data, provides adjustments (DAV's) to the Submission Processing Campuses and validates quantitative and monetary controls for all Master File production processing when manual processes are required.

  2. PVS is responsible for the following:

    1. Refund validation and certification (Interface – IBM Master File and FMS) Priority

    2. Data Adjustment Voucher (DAV) preparation and distribution (IBM Master File and Submission Processing Campus Accounting)

    3. Documentation of all activities in the remarks section of the Reconciliation to explain out of balances and actions taken to resolve

    4. Validation of all Master File output (Interface – IBM Scheduling, CSA Staff, Programmers)

      Note:

      “v” to validate jobs – looking for indication of an unresolved error on the control list (out of balance indicated to the right of each job)

    5. Validate weekly Revenue Receipt output controls (Interface - IBM Master File and Submission Processing Campus Accounting and Unisys Mainline)

    6. Verification of RACR summary report submitted by Submission Processing Campus Accounting

    7. Validate CADE 2 Database Simplified Financial Report against the IMF Recap Report

    8. Supporting Tasks

    • Review and analysis of C-List

    • Validation of errors within master file output controls

    • Confirmation all LARS out of balances are resolved and require no further action by PVS

      Note:

      The Processing Checklist below is a tool that may be used to ensure all areas are verified to ensure processing has completed correctly.

      Processing Validation Section Project Validation Listing
      Project     Cycle                              
        First Step: Control D Second Step: LARS .4) Third Step: Validate Processing Notes Match LARS Input (Processing Notes Located on ECC Website under Support Section select processing notes, look for project LARS use LARS .3) Fourth Step: If LOOB exists in Clist check for KISAM Fifth Step: If LOOB is detected verify the COH and schematic with processing notes and what processed in LARS (LARS .3) Sixth Step: If LOOB notate KISAM ticket number and validate processing was successful. Seventh Step - Validate (LARS V) Place V next to each JRF you have reviewed. E-mail Lead and Manager that your project is ready for review. Eighth Step - The lead will check the validation list to see if JRF is present. Once the lead has completed the task they will check off under the lead portion of this validation listing.
      Job Run File Endeavor Memo CList Processing Notes LARS KISAM COH Schematic Ticket Number Computer Assistant LEAD
      Yes No Endeavor ID Yes No Yes No Yes No Yes No Yes No Yes No
                                           
                                           
                                           
                                           
                                           
                                           
                                           
                                           
                                           
                                           
                                           
                                           
                                           
                                           
                                           
                                           
                                           
                                           
                                           
                                           

3.17.221.3.5  (01-01-2012)
Submission Processing Campus

  1. Each Submission Processing Campus is a separate accounting station and is assigned an identifying numerical "Agency Location Code." The Submission Processing Campus Director is accountable for revenue receipts and repayments deposited for application to BMF and IMF accounts, and disbursements made from these accounts.

  2. Each Submission Processing Campus will:

    1. Maintain a general ledger and such subsidiary records as are required herein. Reconcile the general ledger accounts and subsidiary records or files daily, weekly, and monthly (RRACS)

    2. Control all accounting documents within the Submission Processing Campus area for entry to the BMF and IMF accounts, and for journalizing and posting to the General Ledger

    3. Receive or initiate, control, and process all BMF and IMF accounting transactions involving other Submission Processing campuses

    4. Receive and control BMF and IMF accounting outputs, and accomplish required journalization and general ledger postings

    5. Reconcile the RACR from ECC to the Submission Processing Campus general ledger

3.17.221.4  (01-01-2012)
Receipt of Submission Processing Campus Data Release

  1. This section outlines procedures for receipt of Submission Processing Campus Data release.

3.17.221.4.1  (01-01-2012)
Tape Edit Processing (TEP) Controls

  1. IBM Mainframe (SCIPAS) receives the Tape Edit Processing (TEP) Controls from ECC Unisys once the Submission Processing Campus releases the TEP for transmission via Sterling Commerce Connect: Direct MVS, referred to as Network Data Mover (NDM).

  2. GMF-15-45, SC Trans Release Summaries.

    1. Other Total Summary (See Exhibit 3.17.221-1)

    2. Grand Total Summary (See Exhibit 3.17.221-36)

    3. Summaries for each file containing data (See Exhibit 3.17.221-37)

  3. GMF–25–45 ELF SC Trans Release Summaries

  4. SCF–13–40, Revenue Receipts Control Sheets (RRCS), daily and weekly. (See Exhibit 3.17.221-3)

  5. GUF–53–42, Revenue Receipt Control Sheets—Nullified Unpostables, weekly (Tuesday) (See Exhibit 3.17.221-4)

  6. EFT 1545, EFTPS Daily Trans Release Summary (OSPC only)

  7. Other EFTPS reports may be received online.

    1. CMS 22—Weekly Trans Release Summary

    2. CMS 23—Daily Revenue Receipts Control Sheet (See Exhibit 3.17.221-28 and Exhibit 3.17.221-29)

    3. CMS 23—Weekly Revenue Receipts Control Sheet (See Exhibit 3.17.221-28 and Exhibit 3.17.221-29)

      Note:

      The EFTPS Daily Trans Release Summary and Revenue Receipts Control Sheet provide cumulative data should more than one TEP be run for the same date. Reports for the final TEP must be balanced to the sum of the TEP records received for the date.

  8. Tape file GMF1545MCCPR with print capability is retained by the Submission Processing Campus for 30 days and printed upon request or when needed to resolve discrepancies. The print tape is no longer sent to ECC.

  9. All data and control files (i.e., GUF, SCF–13–40, GMF, EOD, EFTPS, etc.) transmitted via Connect:Direct and magnetic media transmitted daily for the current cycle should be received at ECC no later than 5:00 PM Eastern time each workday.

    1. If SCIPAS does not receive a file per the defined schedule, SCIPAS will contact Unisys.

    2. Unisys will contact the Submission Processing Campus if data is not received within its expected arrival time.

    3. Data received early should be controlled and held for processing in the correct cycle. The Submission Processing Campus should be notified if data for the next cycle (day) was processed early by mistake or if data is regularly received early from the same center, indicating that the center is closing the cycle too early.

  10. Following the end of the fiscal year, Submission Processing Campuses will include additional controls called 13th Month Supplementals with the regular TEP controls.

    1. The 13th Month Supplementals are run the first two Submission Processing Campus cycles in October.

    2. These controls will include daily and weekly mainline RRCS and weekly unpostable processing. When transmitted the supplementals will be identified by an "s" in the first position of the two digit workgroup.

    3. The control dates will be those of the previous fiscal year.

    4. The 13th Month Supplemental allows revenue received, but not processed by the end of the fiscal year, to be accumulated for the appropriate year for reports purposes.

  11. Unisys will verify receipt of all TEP controls. If necessary, contact the Submission Processing Campus to retransmit the controls file if the initial transmission is bad. A retransmission controls file can be rerun after the initial transmission is uncataloged.

3.17.221.4.2  (01-01-2012)
Receipt of Non-TEP Releases

  1. Every media shipment received by ECC - Unisys should contain summary count and amount information, even for transactions that are not processed by the TEP.

  2. A list of Non-TEP transaction media shipped by the Submission Processing Campus to ECC can be found in IRM 3.30.123, Processing Timeliness: Cycles, Criteria, and Critical Dates.

  3. These media controls will be used for balancing purposes by the Processing Validation Section, when manual balancing is necessary and directed by management.

3.17.221.5  (01-01-2012)
Daily and Weekly Cycle Balancing

  1. This section provides a description of the weekly cycle and IMF daily and weekly balancing.

3.17.221.5.1  (01-01-2012)
ECC Input Runs (JPD and Master File Sections)

  1. The JPD Router Runs perform the initial processing and acceptance of Submission Processing Campus data by ECC. Each program sorts Submission Processing Campus data creating separate media files.

    1. GMF data is processed in JPD run 793–01. Processing of EFTPS data is done in JPD run 793–04. Deletions can be processed in both the 793–01 and 793–04 runs.

    2. IMF EOD data and EFT 16–01 for IMF are processed in JPD run 793–02.

  2. BMF and EPMF EOD data bypass the router runs and are processed directly to run 160–02.

  3. The JPD and 02 run programs balance input to output control records. A Trans Release Acceptance Voucher (AAV) is generated when the JPD has successfully processed. (The acronym "AAV" is used interchangeably to reference any of the following: 793–01, MCC SC Trans Release Acceptance Voucher; 793–04, MCC Trans Release File Acceptance Voucher; 793–02, Abridged Acceptance Voucher; and 160–02, MCC Automated Balancing Report Abridged Acceptance Voucher.)

    1. A generated AAV is indicative of correct data; no further balancing of the input data is required by PVS.

    2. An AAV will not generate if an out of balance condition occurs. When the AAV fails to generate, a Priority 1 work stoppage ticket will be issued by Master File Scheduling and assigned to the Master File Section (MFS) with a share to System Automations Branch (SAB). Contact may be needed with Submission Processing Headquarters to reconfirm counts and amounts submitted for transfer in comparison to the JPD report summaries.

  4. After all ECC-MEM/ECC-MTB data is processed for the cycle (daily for IMF), AAV Summaries for each center are generated by cycle (daily IMF) from the JPD 793–1A (793–01 and 793–04), PA and PB (793–02).

    1. Processing Validation Section will verify the input of the ECC-MEM/ECC-MTB data transmitted VIA CONNECT:Direct using the AAV Summaries.

    2. Input of shipped reels will be verified using the ECC-MEM/ECC-MTB TEP and the LARS validation summary screen. Each input reel should also produce an AAV with the exception of file EPM–02–01 input to 260–02.

    3. The IMF daily and weekly and the BMF and EPMF AAV Summaries reside on Control D for Submission Processing Campus viewing and verification of input.

    4. ECC suspends copies of the weekly AAV Summaries by Submission Processing Campus and by master file pending verification and balancing of the monthly reports.

  5. The 793–01-17 Drop File is a print (error listing) and is sent to the Submission Processing Campus with the AAV for all honored deletions.

3.17.221.5.2  (01-01-2012)
Media Reel Replacement (Scheduling)

  1. If a file cannot be processed, it will be flagged by SCIPAS.

    1. The SCIPAS Team in Master File Scheduling will investigate. If SCIPAS does not receive a file per the defined schedule, SCIPAS will contact Unisys.

    2. The Scheduler in Master File Scheduling may request assistance from the Master Files Automation Section (MFAS) if a replacement is necessary.

    3. If a replacement file is needed, Master File Scheduling will prepare a Info Notes. The Info Notes should include the workgroup, file ID, batch and cycle, a precise detailed description of the reason the file was flagged, and the KISAM ticket number.

    4. Master File Scheduling will contact the Centralized Help Desk to initiate a request for a retransmission and furnish the necessary information from the Info Notes.

    5. The KISAM tickets will notify the appropriate site.

    6. The Computer Center Journalization System (Info Notes) will be updated with the KISAM ticket number.

3.17.221.5.3  (01-01-2012)
Input, Sort, and Merge Processing

  1. Input, sort, and merge processing reformats, sorts and merges Submission Processing Campus data, Agency and regional financial center data with other ECC files such as the cross-reference file and the resequence file. This process prepares data for posting to the Master File.

  2. The projects for each Master File are:

    • 160 for BMF (BPW)

    • 460 for IMF (IPD, IPW)

    • 130 and 260 for EPMF (PPW)

  3. As these runs are processed, Master File programs contain internal balancing features resulting in the generation of controls and LARS counters are generated for balancing purposes. The controls and LARS counters are systemically compared with the input record totals in order to verify the operational validity of the output. LARS counters are the recognized General Accountability Office (GAO) audit trail used to validate run to run balancing. This audit information includes all input and output records and prejournalized debits and credits.

    1. If manual balancing is necessary and directed by management, the Processing Validation computer assistant should refer to the project Computer Operator Handbook (COH) for specific balancing requirements.

    2. If IT management determines Controls Registers are necessary for audit trail purposes, error or reject records and money amounts will need to be posted on the Controls Register for complete and correct balancing of the processing run.

3.17.221.5.4  (01-01-2012)
Input Balancing

  1. The beginning program for master file projects is the 02 run. This run reformats data for Submission Processing Campus, ECC, and other files in preparation for subsequent processing.

  2. MasterFile will systemically balance the 02 runs and ensure the total input transactions equal the "Total Output Transactions Controls." When the input processing run has been balanced, the transaction output will be systemically input to the sort run.

  3. The remaining paragraphs in this section only apply if manual intervention is necessary and directed by management. To balance the 02 run, list on the Controls Register all input files to the run. (See Exhibit 3.17.221-5 and Exhibit 3.17.221-6)

    1. Inputs will include 793–01, 793–04, 793–02, resequence file, undelivered/cancelled refunds, cross-reference file and other files depending on need and availability.

    2. CAWR (when available) is included on BMF.

    3. Undelivered/cancelled refund Data is input to run 160–08 for BMF processing.

  4. Carefully review the LARS validation summary to determine the files input. Because of computer scheduling and constraints, there are several passes of the 02 run which will need to be summarized through SAS controls and manual postings to determine the total input records and prejournalized debits and credits. (See Exhibit 3.17.221-7)

  5. Record the total input records and prejournalized money amounts on the Controls Register.

  6. Record any reject or error records and money on the Controls Register to ensure accountability. Initiate KISAM, listing the reject and route to the Master File Scheduling (MFS) staff for disposition.

3.17.221.5.5  (01-01-2012)
Sort Balancing

  1. The next step of 02 processing sorts the records to various categories for posting to the Master File.

  2. The sort data will contain the input from the 02 run, zip code transactions, and other miscellaneous data.

    1. The sort control consists of total records, including prejournalized debits and credits that will be reflected in the output controls.

    2. Output control totals will be verified with the total of the transactions input.

  3. When the sort processing run has been balanced by internal Master File balancing, the transaction output is input to the merge run.

  4. If manual intervention is necessary and directed by management, continue using the Controls Register for the processing cycle. (See Exhibit 3.17.221-5 and Exhibit 3.17.221-6)

3.17.221.5.6  (01-01-2012)
Merge Balancing

  1. The next step of 02 processing is merging all files for the cycle. IMF will perform this activity daily in daily processing. BMF and EPMF will perform this weekly.

  2. If manual intervention is necessary and directed by management, continue using the Controls Register for the processing cycle.

    1. Post and summarize all input files records.

    2. Balance using the input from the sort runs, plus additional input files, to verify the total output records, debits, and credits.

  3. Discrepancies should be reported by opening an KISAM ticket. Annotate the ticket number on the Controls Register.

3.17.221.5.7  (01-01-2012)
Error Resolution

  1. PVS serves as a liaison between Master File Section and the Submission Processing Campuses to assist in resolving imbalance conditions. PVS is responsible for issuing Data Adjustment Vouchers as necessary when transactional records have to be deleted from Master File processing. See IRM 3.17.221.6.

  2. The KISAM ticket is initiated by PVS Computer Assistant via E-mail to Lead Computer Assistant to record, control, resolve errors, and to provide an audit trail for all unexplained discrepancies.

  3. After consulting with the Lead Computer Assistant or management, the Computer Assistant opens the KISAM ticket for all error records, run imbalances, dropped input reels, and controls irregularities.

  4. Identify the cycle and run designation and provide a brief but inclusive description of the problem. For run imbalances, provide the record counts and money amounts; error record information can be reviewed on-line by accessing Control D.

  5. Based upon the Lead Computer Assistant's direction, the ECC Help Desk will forward the KISAM ticket to the appropriate area for resolution and response.

  6. When the KISAM response is returned with an acceptable resolution, determine whether an adjustment action or additional data should be provided.

  7. Record follow-up action taken on the completed KISAM. Annotate the Control Register report page with the KISAM ticket number for an audit trail of the discrepancy to resolution.

3.17.221.6  (01-01-2012)
ECC Control Adjustments

  1. The following section outlines the ECC Control Adjustments process.

3.17.221.6.1  (01-01-2012)
Data Adjustment Voucher

  1. After resolution of certain processing discrepancies by response to KISAM from the MFS staff, the PVS lead will access an online menu screen to prepare the Data Adjustment Voucher (DAV), Form M–4496A. The DAV is used to record reciprocal accounting control balance between ECC and the Submission Processing Campuses. The DAV is prepared as deletions are reported by the master file program area and should be issued within one workday of identification. (See Exhibit 3.17.221-8)

    Note:

    The DAV User Guide is located on DOCIT.

  2. The DAV is used to control the required adjustments, to notify the affected Submission Processing Campus of the problem, and to provide the information needed to correct the out of balance condition.

  3. The DAV should provide all information available and necessary for the Submission Processing Campus to make the appropriate adjustment on a timely basis. This information is available on the 460–02–16.

  4. The minimum information provided on the DAV should include the following when applicable:

    • Taxpayer Identification Number (TIN)

    • Document Location Number (DLN)

    • Amount (Debit or Credit)

    • Processing Cycle

    • Reason for the adjustment

    • Copy of Error/Reject List, run 460-02-16, should be sent to the campus electronically via secure e-mail, if too large to input on Form M-4496A

    • Any other pertinent documentation

    • Line Code if related to the SC Recap of Assessments, Abatements, and other Post Journalized Transactions

    • Explanation including what the amount should have been and the amount that actually posted on the SC Recap

    • Action taken by ECC

    • Recommended action to be taken by SPC

  5. The DAV will be loaded to Control D upon completion for each SPC. Notify campuses via e-mail when a DAV has been created.

  6. Any necessary clarification of the DAV should be resolved through telephone contact with the Submission Processing Campus, followed up by an amended DAV if appropriate.

3.17.221.6.2  (01-01-2012)
Error and Reject Adjustment

  1. During production processing, transactions may not be processed because of a processing discrepancy or a control irregularity.

  2. These error or reject transactions are dropped from processing and will create an Error or Reject file listing.

  3. Whenever a record opens the error or reject file, the record count and money amount, if applicable, will be displayed in a LARS counter for that run and/or indicated on the Controls Listing when manual intervention is necessary and directed by management.

  4. When manual intervention is necessary and directed by management, the Error or Reject record will need to be listed on the Controls Register to reconcile the input/output totals.

  5. The MFS staff will initiate an KISAM to the programmer with an explanation of the problem.

  6. Processing Validation will:

    1. Prepare DAV if the error or reject necessitates an adjustment action or if the record is to be returned to the Submission Processing Campus for corrective action.

    2. If the DAV contains money, the DAV should be processed in the next running of the RACR for input into the Reconciliation in the subsequent cycle.

    3. Document DAV information in the remarks section of the RACR.

    4. The DAV will be loaded on Control-D for the appropriate Submission Processing Campus.

3.17.221.6.3  (01-01-2011)
Data Adjustment Voucher (DAV) Numbering System

  1. The IMF DAV is numbered to control, classify, and provide an audit trail if research is needed. These numbers are automatically assigned VIA the on—line DAV program.

    1. Position 1 -Type of adjustment transactions, rejected (R), error (E), and blank for all other transactions.

    2. Position 2 - File source I–IMF, B–BMF, E–EPMF

    3. Positions 3 - 9 - Processing cycle (YYYYJJJ)

    4. Positions 10 - 11 - Submission Processing Campus code

    5. Positions 12 - 13 - Voucher serial number (sequenced from January 1 to December 31 by Submission Processing Campus, type, and file)

3.17.221.7  (01-01-2012)
Maintenance of Reciprocal Accounting Control Record (RACR)

  1. This section explains and outlines procedures for the maintenance of the RACR.

3.17.221.7.1  (01-01-2012)
Explanation of RACR

  1. The automated RACR is the cumulative accounting record maintained by ECC for each Submission Processing Campus. (See Exhibit 3.17.221-17)

    1. The RACR reflects the monetary value of data input and generated to each master file (IMF and BMF).

    2. The RACR is prepared daily by ECC for each Submission Processing Campus for IMF. The RACR is also prepared weekly by ECC for each SPC for BMF.

    3. The RACR should be prepared as soon as all related processing is completed (i.e., unpostables, accounts register, AAV summaries, resequence, cancelled/undeliverable refunds, etc.).

    4. At the close of the cycle (may be other than Wednesday if a holiday is involved), there will be one Recap and RACR, which will be tagged with a "H" , indicating the last daily which includes the weekly transactions.

  2. The monthly closing of the RACR is made at the end of the last posting cycle for that month. RACRs are programmed to print "Last entry for the Month of" message on the last cycle of the month.

    1. This is the last weekly posting cycle of the month for BMF processing.

    2. For IMF, this would be the final daily RACR, which will also contain the activity for the weekly transactions.

  3. The monthly RACR is used by the Submission Processing Campuses to reconcile their general ledger control accounts.

  4. Items posted to the RACR are the same items that have been journalized to the Submission Processing Campus general ledger accounts.

  5. ECC has developed ADP programs which assist in preparation of the RACR. Refer to local Statistical Analysis System (SAS) procedures in using these programs.

  6. A copy of each daily and weekly RACR is available to the SPCs via Control D. PVS will no longer forward copies of these reports to the SPCs.

  7. Copies of the RACR are filed separately for each Submission Processing Campus in chronological sequence along with the associated AAVs for those cycles.

3.17.221.7.2  (01-01-2012)
RACR Procedures

  1. The Form 5199A, Reciprocal Accounting Control Record, is automatically generated after the related runs have processed.

  2. The automated Statistical Analysis System (SAS) program supplies the following data extracted from the appropriate controls.

    1. The prior ending RACR balance for each Submission Processing Campus and master file (IMF daily - BMF weekly)

    2. The total debits and credits for the cycle from the Accountability Acceptance Voucher Summary, 793–01 and 793–04

    3. The total debits and credits for Unpostable transactions from the 60 run (reverse)

    4. The total run 43 Accounts Register Non-Prejournalized (NPJ) debits and credits

    5. For 160–43 (BMF) the Non-Prejournalized (NPJ) amount is posted less refunds generated.

    6. For 460–43 (IMF) the NPJ amount is posted less refunds generated and DMF.

    7. The total refund amounts from 160/460–43 (IMF and BMF only)

    8. The Criminal Investigation Division (CID) cancelled EFT refund amounts from the 460–38 run (IMF only)

    9. DMF Offsets and DMF Reversal transaction amounts from the 460–43 runs (IMF only)

    10. Accounts To and From Other Submission Processing Centers amounts from the 43 runs

    11. Credits To and From Other Submission Processing Centers amounts from the 43 runs

  3. The total credit amount of cancelled/undelivered refunds from the following schedules:

    • SF 1098, Schedule of cancelled Checks

    • SF 1185, Schedule of Unavailable Check Cancellation Credits

    • EFT 145, Schedule of cancelled EFT items (IMF only)

    • Limited Payability

    • Reclamation Credits

    • Unavailable Check Cancellations (Paper SF 1184)

  4. DAV figures are extracted from the automated DAV program.

  5. The total debit amount for Payment over Cancellation

3.17.221.7.2.1  (01-01-2010)
RACR Ending Balance

  1. After reconciling the master file balance at the close of the cycle, the ending balance will be automatically carried forward via Statistical Analysis System (SAS) to begin the next week.

3.17.221.8  (01-01-2012)
Reconciliation of Master File Balance

  1. This section outlines the Master File balance reconciliation procedures.

3.17.221.8.1  (01-01-2012)
General

  1. Form 5198A, Reconciliation of Master File Balance, commonly called the "REC" is generated after the related processing runs completed and the RACRs have automatically processed. This is completely automated and processes immediately after the needed runs have processed. Reconciliation of IMF is daily, BMF is weekly. (See Exhibit 3.17.221-18)

  2. In the event of reruns or other factors that would require a rerun of the RACRs and REC, PVS must first balance the related runs and open an KISAM to the ECC/MFS requesting a rerun of the RACRs and REC for that cycle. PVS is no longer able to manually submit reruns of RACRs and REC.

  3. The "REC" is used to reconcile the updated master file balances to the current cumulative net balance on the RACR.

  4. During IMF and BMF conversion processing, Form 5198A, is systemically generated, to reconcile these master files separately. (See Exhibit 3.17.221-19)

3.17.221.8.2  (01-01-2010)
Manual Creation of Master File IMF REC

  1. When a manual creation of the REC is needed, enter the following information:

    1. Enter the net balance from the RACRs for each Submission Processing Campus.

    2. Enter the cancelled refund amount of CID Transaction Code 841(s) In Records from the 460–37–14 controls to the Transactions Pending Column (IMF only).

    3. Account for any adjustments reflected in the "Adjustments in Process" column which are imbalances between the Net RACR amounts and the sum of Transactions Pending (IMF only), Resequenced Pre-Journalized (PJ)Transactions, and the Accounts Register OMB data by Submission Processing Campus.

    4. Enter the resequenced PJ Amounts from the Merge Master File Accounts Control, 63 run. (See Exhibit 3.17.221-20)

    5. Enter the Accounts Register, SC Recap (43 run) Outstanding Module Balances (OMB) net credits and debits balances. (See Exhibit 3.17.221-21)

  2. The Master File Balance of the "REC" is a summation of the processing segments and the "Resequenced Tax Modules" , which must balance with accounts register, OMB Data, net balance.

    1. Enter for each segment, from the run 15 controls, the ending entity and ending total tax module balance. (See Exhibit 3.17.221-22)

    2. BMF will include segments 1 through 4.

    3. IMF will include segments 1 through 6.

    4. Enter the net "resequenced tax module" amount from the "Recap of all segments" 15 run processing controls data. (See Exhibit 3.17.221-22)

  3. Complete the preparation of the "REC" by totaling all parts.


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