1.31.7 Operating Procedures for the Revenue Systems and Analysis Section in the National Headquarters Office

Manual Transmittal

July 26, 2011

Purpose

(1) This transmits a revised IRM 1.31.7, CFO Internal Policy and Procedures, Operating Procedures for the Revenue Systems and Analysis Section in the National Headquarters Office.

Material Changes

(1) Changed the title from "Operation Procedures for the Revenue Systems Office (RSO) in the National Headquarters Office" to "Operating Procedures for the Revenue Systems and Analysis Section in the National Headquarter Office."

(2) Changed IRACS to RRACS.

(3) Changed Interim Revenue Accounting and Control System to Redesign Revenue Accounting and Control System.

(4) Added acronyms for RRACS, SOCA, TAS, and USSGL. Deleted IRACS acronym.

(5) Added the new chart of accounts for RRACS accounts.

(6) Added the SGL chart of accounts.

(7) Added the Posting number and window names for HCTC/Informant, Refundable Credit, American Opportunity Warrant, Make Work Pay, Government Retiree, COBRA, Build America Bond, Qualified Zone Academy Bonds, Qualified School Construction Bonds, New Clean Renewable Energy Bonds, Qualified Energy Conservation Bonds, Adoption Credit, Small Business Credit, and Therapeutic Credit windows for Warrant , Surplus Warrant, and Reclass. Also added the Allowance for Doubtful Accounts, Seized Assets, Tax Receivable Adjustment, and Net Receivable Change for SOCA.

(8) Added Treasury Account Symbols 20X0929, 20X0930, 20X0931, 20X0932, 20X0933, 20X0935, 20X0936, 20X0942, 20X0945, 20X0946, 20X0947, 20X0948, 20X0950, 20X0951, 20X0952, 20X6163, 20X6511.09 to the TAS chart of accounts.

(9) Deleted the old SGL crosswalk.

(10) Deleted the Change System tables section.

(11) Added the maintenance window section.

(12) Added a Government - Wide Accounting Modernization section.

(13) Replaced the SF224 process with the End of Month Reconciliation process.

(14) Replaced Revenue Systems Office (RSO) with Revenue Systems and Analysis Section.

(15) Made editorial changes throughout the document.

(16) Added Source documents to each journal.

(17) Deleted the following sections: Generating Trial Balance, Balancing Headquarters SF 224 (RACS 018) with HQ Trial Balance, Preparing the Consolidated SF 224, Reconciliation Tools, Transaction Logs, Financial Analysis Branch, Support Listings, IPAC Supporting Listing, TDO/Agency Link or Agency Confirmation Report, Report Generation, Journal Source Data Sources, Debtor Master File, Territories Cover over, Railroad Retirement Refunds, FUTA Refunds, Bureau of Alcohol, Tobacco and Firearms and U.S. Customs Refunds, Earned Income Credits, Presidential Election Campaign Fund, Excess Federal Insurance Contribution Act, Trust Funds, Earmark Reports, Highway Trust Fund and Airport and Airways Trust Fund, Child Tax credits, Territorial Child Tax Credits, Accounting Reports, Statement of Transactions, SF 224, Net Tax Refund Report, Data Book Tables, FUTA Form 940, Preparation of Reports, Gross Revenue (GR) and S-1 Report, Setting up the S-1/Gross Revenue Spreadsheet for a New Fiscal Year, Input/Update Data, Comparison of Spreadsheet Data, Packaging, Railroad Retirement Tax, Installment Agreement User Fees, Preparation and Distribution of User Fee Report, Backup Procedures for User Fee Report if RACS Reports are not available, Public Debt, Guam Cover Over, Review of SPC Reports, Monthly Trial Balance, Reconciliation of General Ledger Accounts (Form 3997), Budget Formulation/Execution/Updates, Current Year Activities, Updates to Next Years Budget, Unfunded Requirements, Budget Formulation of Future Years, Fund Control Terms, Treasury Warrants, Supplemental Warrants, Surplus Warrants, and Recision Warrants, Accounting Forms, and Report on Budget Execution, Stand Form (SF) 133.

(18) Added Refund Match Confirmation.

(19) Added the following TAS to Year-End Closing Statement: 20X0923, 20X0942, 20X0945, 20X0946, 20X0947, 20X0948, 20X0950, 20X0951, 20X0952, 20X5081.001 and 20X5433.

(20) Organized journals in alphabetical order.

(21) Added Branded Prescription Drug.

(22) Changed Enterprise Computing Center/Detroit Computing Center (ECC/DCC) to Enterprise Computing Center/Martinsburg Computing Center (ECC/MCC)

(23) Added the following accounts: 2145-BPD Receipts, 2725-Frozen Credit Payable, and 2825 Frozen Credit Payable.

Effect on Other Documents

This supersedes IRM 1.3.7, Operation Procedures for the Revenue Systems Office (RSO) in the National Headquarters, dated March 18, 2009.

Audience

These procedures are primarily for the use of accountants, accounting technicians, and managers in the Revenue Systems and Analysis Section in the Chief Financial Officer Organization.

Effective Date

(07-26-2011)

George Lee
ACFO, Revenue Financial Management

Overview

  1. This IRM contains background information, objectives, and standards for the Redesign Revenue Accounting Control System (RRACS). It also contains procedural steps for Revenue Systems and Analysis Section staff accountants and technicians to use when entering data into RRACS, as well as procedures relating to system security, research, balancing, report preparation, and data source location.

References

  1. This section includes references that will be useful when using this IRM.

Table of Acronyms

  1. This is a list of common acronyms used in this IRM.

    ACRONYMS DESCRIPTION
    AATF Airport and Airways Trust Fund
    Acct Account
    ADA Allowance for Doubtful Accounts
    AFS Automated Financial System
    AJR Adjustment Record
    ALC Agency Location code
    AMT Alternative Minimum Tax
    ANMF Automated Non-Master File
    ATAO Application for Taxpayer Assistance Order
    ANSPC Andover Submission Processing Center
    ATSPC Atlanta Submission Processing Center
    AUSPC Austin Submission Processing Center
    BATF Bureau of Alcohol, Tobacco, and Firearms
    BCA Budget Clearing Account
    BIS Budget Item Submission
    BITC Business Income Tax Credits
    BMF Business Master File
    BPD Branded Prescription Drug
    BRD Budget Review Division
    BSP Business Systems Planner
    BSPC Brookhaven Submission Processing Center
    CAA Centralized Accounting Activity
    CADE Custodial Account Data Engine
    CAR Commissioner's Annual Report
    CFO Chief Financial Officer
    CG Comptroller General
    CNC Currently Not Collectable
    CR or Cr Credit
    CSPC Cincinnati Submission Processing Center
    CTA Carrier Transportation Act
    DBA Data Base Administrator
    DCC Detroit Computing Center
    DDIA Direct Debit Installment Agreement
    DEC Decrease
    DIO Division Information Officer
    DISB Disbursement
    DLN Document Locator Number
    DMF Debtor Master File
    DOC ID Document Identification
    DPR Daily Production Report
    DPS Daily Posting Summary
    DR or Dr Debit
    DT Deposit Ticket
    DTCR Deposit Ticket Classification Report
    DTF Deposit Ticket File
    DV Debit Voucher
    DWR Daily Wire Record
    ECC Enterprise Computing Center
    ECS Electronic Certification System
    EDP Electronic Data Processing
    EF Electronic Filing
    EFTPS Electronic Federal Tax Payment System
    EIC Earned Income Credit
    EIN Employer Identification Number
    EMSS Executive Management Support System
    EOD End-of-Day
    EOMF Exempt Organization Master File
    EP/EO Employee Plans/Exempt Organization
    FAB Financial Analysis Branch
    FAFR Federal Agency Financial Reports
    FICA Federal Insurance Contribution Act
    FMFIA Federal Managers' Financial Integrity Act
    FMS Financial Management Service
    FRB Federal Reserve Bank
    FRC Federal Record Center
    FSPC Fresno Submission Processing Center
    FTD Federal Tax Deposit
    FTE Full Time Equivalent
    FUTA Federal Unemployment Tax Act
    FY Fiscal Year
    FYE Fiscal Year End
    FYTD Fiscal Year to Date
    GAO Government Accountability Office
    GL General Ledger
    GOVT Government
    GPO Government Printing Office
    GR Gross Receipts
    GSA General Services Administration
    GWA Government-Wide Accounting System
    HCTC Health Care Tax Credit
    HQ Headquarters
    HTF Highway Trust Fund
    ID Identification
    IDRS Integrated Data Retrieval System
    IFM Internal Financial Management
    IITC Individual Income Tax Credits
    IMF Individual Master File
    INC Increase
    IND Individual
    INT Interest
    IPAC Intra-governmental Payment and Collection System
    IRC Internal Revenue Code
    IRS Internal Revenue Service
    ISRPS Integrated Submission Remittance Processing System
    ITS Information Technology Services
    KCSPC Kansas City Submission Processing Center
    LADAR Large Dollar Accounts Receivable Monitoring System
    LAN Local Area Network
    LUST Leaking Underground Storage Trust Fund
    MCC Martinsburg Computing Center
    MF Master File
    MSPC Memphis Submission Processing Center
    MITS Modernization, Information Technology, and Security Services
    MWP Make Work Pay
    NCFB New Carrollton Federal Building
    NMF Non-Master File
    NMI Northern Mariana Islands
    NTRR Net Tax Refund Report
    OASDHI Old Age Survivors, Disability and Hospital Insurance
    OCR Optical Character Recognition
    OMB Office of Management and Budget
    OPAC On-Line Payment and Collection System
    OPACR On-Line Payment and Collection System Receipts
    OPM Office of Personnel Management
    OPP Opportunity
    ORR Office of Revenue Reporting
    OSPC Ogden Submission Processing Center
    OTA Office of Tax Analysis
    PAC Program Activity Code
    PCA Private Collection Agency
    PCC Paper Check Conversion
    PECF Presidential Election Campaign Fund
    PPA Patient Protection Act
    PRO Problem Resolution Officer
    PRP Problem Resolution Program
    PSPC Philadelphia Submission Processing Center
    RACR Reciprocal Accounting Control Record
    RACS Revenue Accounting Control System
    RARS Revenue Accounting Reports Section
    Rec Receivable
    Recl Reclass
    RFC Regional Finance Center
    RFM Revenue Financial Management
    RPS Remittance Processing System
    RR or RRT Railroad Retirement Tax
    RRACS Redesign Revenue Accounting Control System
    RRB Railroad Retirement Board
    RSO Revenue Systems Office
    SECA Self Employment Contribution Act
    SF Standard Form
    SFC Statement of Financial Condition
    SIBAC Simplified Intra-Governmental Billing and Collection System
    SOC Sub-Object Code
    SOCA Statement of Custodial Accounts
    SPC Submission Processing Center
    SS Social Security
    SSA Social Security Administration
    Suppl Supplemental
    Sur or Surp Surplus
    TAS Treasury Account Symbol
    TFM Treasury Financial Manual
    TFS Treasury Financial System
    TIER Treasury Information Executive Repository
    TIGTA Treasury Inspector General for Tax Administration
    TRCAT Transaction Category Report
    UNEMPLOY Unemployment
    USC United States Code
    USSGL United States Standard General Ledger
    Warr Warrant
    W/H Withholding Tax
    WPT Windfall Profit Tax

RRACS Glossary

  1. This is a glossary of terms found in RRACS.

    RRACS TERM DEFINITION
    Accelerator A key or sequence of keys that provides a shortcut to accessing a specific application function.
    Action Bar A bar across the top of a window that displays the allowable actions for that window.
    Active Window The window being used. This is the window that receives mouse and keyboard input.
    Authorization The right granted to a user group or users to communicate with or make use of a computer system, network or database.
    Available Choice An item that you can select depending upon the current state of the program.
    Border A visual indicator of a window's boundaries.
    Button A mechanism on a pointing device, such as a mouse or an area on the computer screen, used to request or initiate an action.
    Cancel A push button that, when selected, removes the active window without performing any changes and returns to the one that preceded it.
    Choice Any item that you can select. A choice can appear in a selection field, in a menu, or in text (a list of selectable choices), or it might be represented by an icon.
    Click To press and release the select button on a pointing device without moving the pointer off the choice.
    Clock Pointer A visual cue, in the shape of a clock, that indicates that the computer is performing operations. The mouse pointer changes to this shape while the computer is processing.
    Close A choice in Window List. This choice ends highlighted programs and objects and their associated windows.
    Cursor A visual clue that shows you where the mouse or keyboard input will appear on the screen.
    Drop Down Menu A vertical list of actions that appear when an action is selected from the Action Bar. It contains choices appropriate for a given object or set of objects in their context.
    Edit Button Used to correct an identifiable error before the item is posted. The selection cannot be used to change an 'Originating Source' from the Deposit Window.
    Field An identifiable area in a window used to contain data.
    File A collection of related data that is stored and retrieved by an assigned name.
    Help A choice on a pop-up menu that provides assistance and information. The Help choice also can appear in the programs that have a menu bar.
    Highlighting Emphasizing a display element or segment by modifying its visual attributes.
    1–Beam Pointer (Cursor) A pointer that indicates that the cursor is over an area where text can be typed.
    Icon A graphical representation of an object, representing the file/program available within the computer.
    Inactive Window A window not currently being used. This window cannot receive input from the mouse or computer.
    Information Box A box displayed that provides feedback to a user after the user posts an action.
    Information Processing System A system that performs data processing and is integrated with processes such as office automation and data communication.
    IRS Account General Ledger Account
    List Box A vertical scrollable list of objects or settings choices that can be selected.
    Log In or Login The process used to obtain access to the system. The user needs to provide the user ID and password which identifies the user.
    Log Out or Logout A menu choice used to end a session or request that a session be ended.
    Maximize Button A large, square button located in the right most corner of the title bar of a window that, when selected, enlarges the window to its largest possible size.
    Message Button A button that, when selected, will bring up a dialog box where a message can be typed.
    Menu A displayed list of available items from which a selection can be made.
    Mini-icon A small version of an icon located on the title bar of a window.
    Minimize Button A button located next to the right most button in a title bar, that when selected, reduces the window to its smallest possible size. It also removes all of the windows associated with that window from the screen.
    Menu Bar The area near the top of the window, below the title bar and above the rest of the window, that contains choices to provide access to other menus.
    Mouse A posting device that is moved on a flat surface to position a pointer on the screen. It allows the selection of a choice or function to be performed. It also performs operations on the screen, such as dragging or drawing lines from one position to another.
    Mouse Button A mechanism on a mouse that is pressed to select choices or initiate actions.
    OK Button A push button that accepts any changes made to information in a pop-up window, then closes it. It also indicates acceptance of system messages.
    Open To create a file or make an existing file available for processing or use.
    Password A string of characters that a user, program, or a computer operator must specify along with a user ID to meet security requirements. This will allow the user to gain access to a system and to the information stored within it.
    Pointer The symbol displayed on the screen that is moved with a pointing device, such as a mouse.
    Pop-up Window A movable window, fixed in size, in which the user provides information required by an application so that the application can continue to process requests.
    Post Button A button on the window that when selected will generate a Journal Control Number. This button also validates all fields or selected fields within the window and posts to the database.
    Pre-Selected Choice A choice highlighted and selected by the program when a selection field first appears. The user can proceed immediately to the next field if the selected choice is acceptable.
    Primary Window The window in which the main interaction between the user and the application takes place.
    Push Button A rounded-corner rectangular control containing text or graphics, or both. Push buttons are used in windows for actions that occur immediately when the push button is selected.
    Refresh An action that will clear all previous input and will bring up a clean window for the user.
    Scroll To move a display image vertically or horizontally to view data that is not otherwise visible in a display screen or window.
    Scroll Bar A part of a window, associated with a scrollable area, that the user interacts with to see information that is not currently visible. Scroll bars can be displayed vertically and horizontally.
    Scroll Box A part of the scroll bar that shows the position and size of the visible information in a window relative to the total amount of information available.
    Secondary Window A type of window that can be moved and sized and is always associated with a primary window.
    Select To use the selection button to highlight or choose an item such as an object or a menu choice. When the user makes a selection, there is a subsequent action that will apply.
    Selection Cursor A visual indication that the user has selected a choice. It is represented by outlining the choice with a dotted box.
    Selection Field A set of related choices from which the user can select one or more.
    Selection List A group of items which can be scrolled through to select one choice.
    Shutdown The process of selecting the shutdown choice before the computer is closed off so that data and configuration information is not lost.
    Start To begin operation of a program in memory.
    Status The status identifies the debit or credit transaction
    Tab An action, achieved by pressing the Tab Key that moves the cursor to the next field.
    Title Bar The area at the top of each window that can contain the window title and a title-bar icon. When appropriate, it also contains the hide, maximize, and restore buttons.
    Title-Bar Icon The mini-bar icon in the upper-left corner of the Title-Bar that represents the object that is open in the window.
    Unavailable Choice A choice or object that cannot be selected or directly manipulated, indicated by reduced contrast.
    User Identification (User ID) The name used to associate the user profile with a user, when a user logs on a system. The correct user ID and password will allow access to a system.
    Using Help A cascaded choice on the Help menu that gives information about how the help function works. This choice is also available on those programs that have Help as a choice on a menu bar.
    Window An area of the screen with visible boundaries within which information is displayed. A window can be smaller than or the same size as the screen. Windows can appear to overlap on the screen.

List of Headquarters Journal Posting Numbers

  1. HQ posting numbers.

    Journal Posting Number Journal Name
    000 Transmittals
    001 EIC Advance
    002 Reserve
    003 Presidential Election Fund
    004 DMF Transfer From BCA
    005 Excise (Windfall, Earmark)
    006 Excess FICA
    007 Excise (F4136-843)
    008 Excise NTRR
    009 Postage Repayment
    010 Railroad Retirement Tax
    011 Child Credit Disbursement
    012 Service Center Refunds
    013 Postage IPAC
    014 Railroad Retirement DR
    015 FUTA-Debit
    016 IPAC Receipt
    017 FUTA-Credit
    018 Northern Mariana Islands
    019 Railroad Retirement CR
    020 BATF
    021 Customs
    022 Child Credit Warrant
    023 Child Credit Surplus
    024 Make Work Pay, Reclass
    025 Make Work Pay, Warrant
    026 Make Work Pay, Surplus Warrant
    027 IPAC Disbursement
    028 Tax Receivable Adjustment
    029 Frozen Credit
    031 Postage Warrant
    032 Refund IRC Principal
    033 Refund IRC Interest
    034 Earned Income Credit
    035 Photocopy Fee Disb.
    036 IPAC Territorial Child CR
    037 Refund IRC Principal Surplus
    038 Refund IRC Interest Surplus
    039 EIC Surplus
    040 Health Coverage Tax Credit
    041 PPA Act Warrant (Adoption Credit, Small Business Credit, and Therapeutic Credit)
    042 PPA Act Surplus Warrant (Adoption Credit, Small Business Credit, and Therapeutic Credit)
    043 PPA Act Reclass (Adoption Credit, Small Business Credit, and Therapeutic Credit)
    044 HIRE-BOND Warrant (Qualified Zone Academy Bonds, Qualified School Construction Bonds, New Clean Renewable Energy Bonds, and Qualified Energy Conservation Bonds)
    045 HIRE-BOND Surplus Warrant (Qualified Zone Academy Bonds, Qualified School Construction Bonds, New Clean Renewable Energy Bonds, and Qualified Energy Conservation Bonds)
    046 HIRE-BOND Reclass (Qualified Zone Academy Bonds, Qualified School Construction Bonds, New Clean Renewable Energy Bonds, Qualified Energy Conservation Bonds, and Branded Prescription Drug)
    051 Reverse Closeout-Credit
    053 Reverse Closeout-Debit
    054 Resolve BCA-Debit
    055 Resolve BCA-Credit
    056 EIC DMF Offset
    057 EIC Disbursements
    058 1081T
    059 1081F
    060 Resolve BCA.
    061 FUTA
    062 HCTC - No SF224
    063 Private Collection Agency
    064 Economic Stimulus Rebate
    065 Rebate Warrant
    066 Rebate Surplus Warrants
    067 Refundable Credit (Individual AMT, First Time Home buyers Credit, and Corporate AMT)
    068 Refundable Warrant (Individual AMT, First Time Home buyers Credit, and Corporate AMT)
    069 Refundable Warrant, Surplus (Individual AMT, First Time Home buyers Credit, and Corporate AMT)
    070 HCTC/Informant Warrant
    071 HCTC/Informant Surplus Warrant
    072 HCTC IFM Portion
    073 Allowance Doubt Acct (ADA)
    074 Seized Assets
    075 NTRR Rollup
    076 Net Receivable Change SOCA
    077 American Opportunity Cr, Reclass
    078 American Opportunity Cr, Warrant
    079 American Opportunity Cr, Surplus War
    090 HQ MISC Application
    091 Government Retiree,Reclass
    092 Government Retiree, Warrant
    093 Government Retiree, Surplus Warrant
    094 COBRA, Reclass
    095 COBRA, Warrant
    096 COBRA, Surplus Warrant
    097 Build America, Reclass
    098 Build America, Warrant
    099 Build America,Surplus Warrant

List of Headquarters Account Numbers

  1. This is a list of account numbers used at Headquarters.

    Account Number Account Name Normal Balance Type of Account
    0003 HQ Warrant, Principal DEBIT REAL
    0004 HQ Warrant, Interest DEBIT REAL
    0005 HQ Warrant, Rebate DEBIT REAL
    0006 HQ Warrant, Earned Income CR DEBIT REAL
    0022 HQ Warrant, Child Credit DEBIT REAL
    0023 HQ Warrant, HCTC DEBIT REAL
    0029 HQ Warrant, AMT - Ind DEBIT REAL
    0030 HQ Warrant, Housing Credit DEBIT REAL
    0031 HQ Warrant, AMT - Corp DEBIT REAL
    0032 HQ Warrant, American Opp Tax Credit DEBIT REAL
    0033 HQ Warrant, Make Work Pay DEBIT REAL
    0035 HQ Warrant, Build America Bond DEBIT REAL
    0036 HQ Warrant, COBRA DEBIT REAL
    0042 HQ Warrant, Govt Retirees Credit DEBIT REAL
    0043 HQ Warrant, Informant DEBIT REAL
    0045 Zone Academy Bonds, Warrant DEBIT REAL
    0046 School Construction Bonds, Warrant DEBIT REAL
    0047 Renewable Energy Bonds, Warrant DEBIT REAL
    0048 Energy Conservation Bonds, Warrant DEBIT REAL
    0050 Adoption Credit, Warrant DEBIT REAL
    0051 Small Business Credit, Warrant DEBIT REAL
    0052 Therapeutic Credit, Warrant DEBIT REAL
    0129 HQ Apportion, AMT - Ind CREDIT REAL
    0130 HQ Apportion, Housing CR CREDIT REAL
    0131 HQ Apportion, AMT - Corp CREDIT REAL
    0143 HQ Apportion, Informant CREDIT REAL
    0203 HQ Surplus Warrant, Prin CREDIT REAL
    0204 HQ Surplus Warrant, Int CREDIT REAL
    0205 HQ Surplus Warrant, Rebate CREDIT REAL
    0206 HQ Surplus Warrant, EIC CREDIT REAL
    0222 HQ Surplus Warrant, Child Credit CREDIT REAL
    0223 HQ Surplus Warrant, HCTC CREDIT REAL
    0229 HQ Surplus Warrant, AMT - IND CREDIT REAL
    0230 HQ Surplus Warrant, Housing CR CREDIT REAL
    0231 HQ Surplus Warrant, AMT Corp CREDIT REAL
    0232 HQ Surp. Warrant, American Opp Tax CREDIT REAL
    0233 HQ Surp Warrant, Make Work Pay CREDIT REAL
    0235 HQ Surp Warrant, Build America Bond CREDIT REAL
    0236 HQ Surp Warrant, COBRA CREDIT REAL
    0242 HQ Surp Warrant, Govt Retirees CR CREDIT REAL
    0243 HQ Surplus Warrant, Informant CREDIT REAL
    0245 Zone Academy Bonds, Surplus Warrant CREDIT REAL
    0246 School Construction Bonds, Surplus Warrant CREDIT REAL
    0247 Renewable Energy Bonds, Surplus Warrant CREDIT REAL
    0248 Energy Conservation Bonds, Surplus Warrant CREDIT REAL
    0250 Adoption Credit, Surplus Warrant CREDIT REAL
    0251 Small Business Tax Credit, Surplus Warrant CREDIT REAL
    0252 Therapeutic Credit, Surplus Warrant CREDIT REAL
    0543 HQ Disbursement, Informant DEBIT REAL
    0616 HQ Disbursement, HCTC 6163 DEBIT REAL
    0651 HQ Seized Assets DEBIT REAL
    0903 HQ Disbursement Principal DEBIT REAL
    0904 HQ Disbursement, Interest DEBIT REAL
    0905 HQ Disbursements, Rebate CREDIT NOMINAL
    0906 HQ Disbursement, Earned Income CR DEBIT REAL
    0913 HQ Disbursement, DMF DEBIT NOMINAL
    0920 HQ Photocopy Fee DEBIT REAL
    0922 HQ Child Credit DEBIT REAL
    0923 Health Coverage Tax Credit DEBIT REAL
    0929 HQ Disbursement, AMT-IND DEBIT REAL
    0930 HQ Disbursement, Housing DEBIT REAL
    0931 HQ Disbursement, AMT-Corp DEBIT REAL
    0932 HQ Disbursements, American Opp Tax CREDIT REAL
    0933 HQ Disbursements, Make Work Pay CREDIT REAL
    0935 HQ Disbursement, Build America Bond CREDIT REAL
    0936 HQ Disbursements, COBRA CREDIT REAL
    0942 HQ Disbursements, Govt Retiree CR CREDIT REAL
    0945 Zone Academy Bonds, Reclass CREDIT REAL
    0946 School Construction Bonds, Reclass CREDIT REAL
    0947 Renewable Energy Bonds, Reclass CREDIT REAL
    0948 Energy Conservation Bonds, Reclass CREDIT REAL
    0950 Adoption Credit, Reclass CREDIT REAL
    0951 Small Business Credit, Reclass CREDIT REAL
    0952 Therapeutic Credit, Reclass CREDIT REAL
    1106 Reserved DEBIT REAL
    1206 Reserved DEBIT REAL
    1256 Reserved DEBIT REAL
    1306 Reserved DEBIT REAL
    1401 Tax Receivable Accrued Interest DEBIT REAL
    1402 Tax Receivable Accrued Penalty DEBIT REAL
    1403 Compliance Assessments Principal DEBIT REAL
    1404 Compliance Assessments Accrued Int DEBIT REAL
    1405 Compliance Assessments Accrued Pen DEBIT REAL
    1406 Write Offs Principal DEBIT REAL
    1407 Write Offs Accrued Interest DEBIT REAL
    1408 Write Offs Accrued Penalty DEBIT REAL
    1409 Memo Principal DEBIT REAL
    1410 Memo Accrued Interest DEBIT REAL
    1411 Memo Accrued Penalty DEBIT REAL
    1429 Allowance for Doubtful Accounts CREDIT REAL
    1430 Tax Receivable Adjustment DR/CR REAL
    1816 Reserved DEBIT REAL
    1817 Reserved CREDIT REAL
    1826 Reserved DEBIT REAL
    1827 Reserved CREDIT REAL
    1836 Reserved DEBIT REAL
    1837 Reserved CREDIT REAL
    1856 Reserved DEBIT REAL
    1857 Reserved DEBIT REAL
    1903 HQ Disbursement Principal (Non-224) DR/CR REAL
    1904 HQ Disbursement, Interest (Non-224) DR/CR REAL
    1905 HQ Disbursement, Rebate (Non-224) DR/CR REAL
    1906 HQ Disbursement, EIC (Non-224) DR/CR REAL
    1910 HQ Receivable, USPS DEBIT REAL
    1920 HQ Disbursement Photo Fee (Non-224) DR/CR REAL
    1922 HQ Disburse, Child Tax Cr (Non-224) DR/CR REAL
    1923 HQ Disbursement, HCTC (Non-224) DR/CR REAL
    1929 HQ Disbursement, AMT Ind (Non-224) DR/CR REAL
    1930 HQ Disb, Housing Rec Credit (Non-224) DR/CR REAL
    1931 HQ Disbursement, AMT Corp (Non-224) DR/CR REAL
    1932 HQ Disb, American Opportunity Tax (Non-224) DR/CR REAL
    1933 HQ Disb, Make Work Pay (Non-224) DR/CR REAL
    1935 HQ Disb, Build America Bond (Non-224) DR/CR REAL
    1936 HQ Disb, COBRA (Non-224) DR/CR REAL
    1942 HQ Disb, Gov't Retiree (Non-224) DR/CR REAL
    1945 Non 224 Zone Academy Bonds DR/CR REAL
    1946 Non 224 School Construction Bonds DR/CR REAL
    1947 Non 224 Renewable Energy Bonds DR/CR REAL
    1948 Non 224 Energy Conservation Bonds DR/CR REAL
    1950 Non 224 Adoption Credit DR/CR REAL
    1951 Non 224 Small Business Credit DR/CR REAL
    1952 Non 224 Therapeutic Credit DR/CR REAL
    1954 HQ Reclass Informant (Non-224) DR/CR REAL
    1961 HQ Reclass HCTC 6163 (Non-224) DR/CR REAL
    2111 HQ WITHHOLDING DEBIT NOMINAL
    2112 HQ Withholding/FICA (Non-224) DEBIT NOMINAL
    2121 HQ INDIVIDUAL INCOME DEBIT NOMINAL
    2122 HQ Individual (Non-224) DEBIT NOMINAL
    2131 HQ CORPORATION DEBIT NOMINAL
    2132 HQ Corporate (Non-224) DEBIT NOMINAL
    2141 HQ Excise DEBIT NOMINAL
    2142 HQ Excise (Non-224) DEBIT NOMINAL
    2145 BPD Receipts DEBIT NOMINAL
    2151 HQ Estate and Gift DEBIT NOMINAL
    2152 HQ Estate and Gift (Non-224) DEBIT NOMINAL
    2171 HQ CTA Receipts DEBIT NOMINAL
    2172 HQ CTA Receipts (Non-224) DEBIT NOMINAL
    2181 HQ Federal Unemployment Tax DEBIT NOMINAL
    2182 HQ Federal Unemploy Tax (Non-224) DEBIT NOMINAL
    2199 HQ Windfall Profit DEBIT NOMINAL
    2725 Frozen Credit Payable DR/CR REAL
    2750 HQ Accrual Adjustment Collections DR/CR NOMINAL
    2825 Frozen Credit Adjustment DR/CR REAL
    2850 HQ Accrual Adjustment Transfers DR/CR NOMINAL
    3875 HQ Liability, Debtor Master File DEBIT REAL
    3876 HQ IPAC Suspense (Non-224) DEBIT REAL
    3879 HQ Liability Budget Clearing (DISB) DR/CR REAL
    4116 Tax Account Transferred Out CREDIT REAL
    4117 Tax Receivable Accrued Interest CREDIT REAL
    4118 Tax Receivable Accrued Penalty CREDIT REAL
    4121 Compliance Assessments Principal CREDIT REAL
    4122 Compliance Assessments Accrued Int CREDIT REAL
    4123 Compliance Assessments Accrued Pen CREDIT REAL
    4126 Write Offs Principal CREDIT REAL
    4127 Write Offs Accrued Interest CREDIT REAL
    4128 Write Offs Accrued Penalty CREDIT REAL
    4131 Memo Principal CREDIT REAL
    4132 Memo Accrued Interest CREDIT REAL
    4133 Memo Accrued Penalty CREDIT REAL
    4150 HQ Due to Treasury, ADA DEBIT REAL
    4160 HQ Liability, Seized Assets CREDIT REAL
    4166 Reserved CREDIT REAL
    4216 Reserved CREDIT REAL
    4236 Reserved CREDIT REAL
    4256 Reserved CREDIT REAL
    4266 Reserved CREDIT REAL
    4276 Reserved CREDIT REAL
    4426 Reserved CREDIT REAL
    5029 HQ Earmarked Trust Fund DEBIT NOMINAL
    5030 HQ Earmarked Trust Fund (Non-224) DEBIT NOMINAL
    5081 HQ Presidential Election Campaign DEBIT NOMINAL
    5082 HQ Presidential Election Campaign (Non-224) DEBIT NOMINAL
    5110 HQ Principal, SC Refund DEBIT NOMINAL
    5120 HQ Principal, FUTA CREDIT NOMINAL
    5130 HQ Principal, RRT CREDIT NOMINAL
    5140 HQ Principal, Customs DEBIT NOMINAL
    5150 HQ Principal, BATF DEBIT NOMINAL
    5160 HQ Principal, HCTC 0923 DEBIT NOMINAL
    5165 HQ Principal, HCTC 6163 DEBIT NOMINAL
    5210 HQ Interest, SC Refunds DEBIT NOMINAL
    5220 HQ Interest, FUTA CREDIT NOMINAL
    5230 HQ Interest, RRT CREDIT NOMINAL
    5240 HQ Interest, Customs CREDIT NOMINAL
    5250 HQ Interest, BATF DEBIT NOMINAL
    5260 HQ Debtor Master File CREDIT NOMINAL
    5261 HQ DMF Interest Reimbursement CREDIT NOMINAL
    5511 HQ Expense, PCA Fund DEBIT NOMINAL
    5512 HQ Expense, PCA Fund (Non-224) DEBIT NOMINAL
    5610 HQ Expense, Earned Income Credit CREDIT NOMINAL
    5611 HQ Expense, EIC (Non-224) CREDIT NOMINAL
    5620 HQ Expense, Informant Reward CREDIT NOMINAL
    5630 HQ Expense, Photocopy Fee CREDIT NOMINAL
    5631 HQ Expense, Photocopy Fee (Non-224) CREDIT NOMINAL
    5640 HQ Expense Disbursement, Principal CREDIT NOMINAL
    5641 HQ Expense Disburse Princ (Non-224) CREDIT NOMINAL
    5644 HQ Expense, Govt Retiree Credit CREDIT NOMINAL
    5645 HQ Expense, COBRA CREDIT NOMINAL
    5646 HQ Expense, Make Work Pay CREDIT NOMINAL
    5647 HQ Expense, American Opp Tax Credit CREDIT NOMINAL
    5648 HQ Expense, Build America Bond CREDIT NOMINAL
    5650 HQ Expense Disbursement, Interest CREDIT NOMINAL
    5651 HQ Expenses Disbursement, HCTC CREDIT NOMINAL
    5652 HQ Expense, Disburse Int (Non-224) CREDIT NOMINAL
    5653 HQ Expense, Disburse HCTC (Non-224) CREDIT NOMINAL
    5654 Renewable Energy Bonds, HQ Disb DR/CR NOMINAL
    5655 Energy Conservation Bonds, HQ Disb DR/CR NOMINAL
    5656 Zone Academy Bonds, HQ Disb DR/CR NOMINAL
    5657 School Construction Bonds, HQ Disb DR/CR NOMINAL
    5658 Adoption Credit, HQ Disb DR/CR NOMINAL
    5959 Therapeutic Credit, HQ Disb DR/CR NOMINAL
    5660 HQ Expense, Child Credit CREDIT NOMINAL
    5661 HQ Expense, Territorial Child CR DR/CR NOMINAL
    5662 HQ Expense, Child Credit (Non-224) DR/CR NOMINAL
    5663 HQ Expense, Terr Child Cr (Non-224) DR/CR NOMINAL
    5664 HQ Expense, Coverover DEBIT NOMINAL
    5670 HQ Expense, AMT-IND CREDIT NOMINAL
    5671 HQ Expense, Housing CREDIT NOMINAL
    5672 HQ Expense, AMT-Corp CREDIT NOMINAL
    5673 Small Business Credit, HQ Disb DR/CR NOMINAL
    5890 Tax Revenue Refunds - Other DR/CR NOMINAL
    5891 Tax Revenue Refunds - Individual DR/CR NOMINAL
    5892 Tax Revenue Refunds - Corporate DR/CR NOMINAL
    5893 Tax Revenue Refunds - Unemployment DR/CR NOMINAL
    5894 Tax Revenue Refunds - Excise DR/CR NOMINAL
    5895 Tax Revenue Refunds - Estate & Gift DR/CR NOMINAL
    5900 HQ BCA, Disbursement DR/CR NOMINAL
    5901 HQ EXCESS FICA DR/CR NOMINAL
    5902 HQ BCA, Disbursement (Non-224) DR/CR NOMINAL
    5903 HQ Excess FICA (Non-224) DR/CR NOMINAL
    5998 HQ Rev Revenue Clear Accountability DR/CR NOMINAL
    5999 HQ Revenue Clearance Accountability DR/CR REAL
    6357 Reserved DEBIT NOMINAL
    6407 Reserved DEBIT NOMINAL
    6507 Reserved DEBIT NOMINAL
    6607 Reserved DEBIT NOMINAL
    6737 HQ Northern Mariana Islands DEBIT NOMINAL
    6738 HQ Northern Mariana Is (Non-224) DEBIT NOMINAL
    7011 HQ EFTPS Unclassified (Non-224) DEBIT REAL
    7012 HQ Misc Receipt Dep. Fund (Non-224) DEBIT REAL
    7013 HQ Misc Receipt Anti Drug (Non-224) DEBIT REAL
    7014 HQ Informant Reward (Non-224) DEBIT REAL
    7015 HQ Coverover NMI (Non-224) DEBIT REAL
    7016 HQ Coverover Virgin Is (Non-224) DEBIT REAL
    7017 HQ Coverover Guam (Non-224) DEBIT REAL
    7018 HQ Coverover Samoa (Non-224) DEBIT REAL

United States Standard General Ledger(USSGL) Accounts

  1. This is a list of the USSGL used in RRACS.

    SGL Acct. SGL Account Name Normal Balance Account Type Close TO Acct.
    1010 Fund Balance With Treasury DR REAL
    1190 Other Cash DR REAL
    1325 Taxes Receivable DR REAL
    1329 Allowance for Loss on Taxes Receivable CR REAL
    1531 Seized Monetary Instruments DR REAL
    1921 Receivable From Appropriations DR REAL
    2110 Accounts Payable CR REAL
    2120 Disbursements in Transit CR REAL
    2400 Liability for Nonfiduciary Deposit Funds, Clearing Accounts, and Undeposited Collections CR REAL
    2980 Custodial Liability CR REAL
    3310 Cumulative Results of Operations CR REAL
    3400 Fiduciary Net Assets CR REAL
    3410 Contributions to Fiduciary Net Assets CR NOMINAL 3400
    3420 Withdrawals or Distribution of Fiduciary Net Assets DR NOMINAL 3400
    4114 Appropriated Trust or Special Fund Receipts DR NOMINAL 4201
    4119 Other Appropriations Realized DR NOMINAL 4201
    4170 Transfers-Current-Year Authority CR NOMINAL 4201
    4201 Total Actual Resources-Collected DR REAL
    4391 Adjustments to Indefinite No-Year Authority CR NOMINAL 4201
    4450 Unapportioned Authority CR REAL
    4510 Apportionments CR NOMINAL 4450
    4610 Allotments - Realized Resources CR NOMINAL 4450
    4620 Unobligated Funds Exempt From Apportionment CR REAL
    4901 Delivered Orders - Obligations, Unpaid CR REAL
    4902 Delivered Orders - Obligations, Paid CR NOMINAL 4201
    5800 Tax Revenue Collected - Not Otherwise Classified CR NOMINAL 3310
    5801 Tax Revenue Collected - Individual CR NOMINAL 3310
    5802 Tax Revenue Collected - Corporate CR NOMINAL 3310
    5803 Tax Revenue Collected - Unemployment CR NOMINAL 3310
    5804 Tax Revenue Collected - Excise CR NOMINAL 3310
    5805 Tax Revenue Collected - Estate and Gift CR NOMINAL 3310
    5820 Tax Revenue Accrual Adjustment - Not Otherwise Classified CR NOMINAL 3310
    5890 Tax Revenue Refunds - Not Otherwise Classified DR NOMINAL 3310
    5891 Tax Revenue Refunds - Individual DR NOMINAL 3310
    5892 Tax Revenue Refunds - Corporate DR NOMINAL 3310
    5893 Tax Revenue Refunds - Unemployment DR NOMINAL 3310
    5894 Tax Revenue Refunds - Excise DR NOMINAL 3310
    5895 Tax Revenue Refunds - Estate and Gift DR NOMINAL 3310
    5900 Other Revenue CR NOMINAL 3310
    5990 Collections for Others - Statement of Custodial Activity DR NOMINAL 3310
    5998 Custodial Collections Transferred-Out to a Treasury Symbol Other Than the General Fund of the Treasury DR NOMINAL 3310
    6335 Other Custodial Payments DR NOMINAL 3310

Treasury Account Symbols (TAS)

  1. This is a list of the TAS.

    Treasury Account Appropriation Symbols Description
    Revenue Receipts
    20–0101 Withholding, Tax Class 1
    20–0110 Individual Income, Tax Class 2
    20–0111 Corporation Income, Tax Class 3
    20–0152 Excise, Tax Class 4
    20–0153 Estate and Gift, Tax Class 5
    20–0130 Tax on Carriers and Employees, Tax Class 7
    20–0121 Federal Unemployment Tax Act, Tax Class 8
    Deposit Fund Receipts
    201060 Forfeitures of Unclaimed Money
    201099 Fines, Penalties, and Forfeitures
    20X6877 Deposits and Refunds of Prepaid Fixed Fees Received from Taxpayers, IRS (Duplication of documents, Photocopy Fees)
    20X6879.009 Unapplied Collections, IRS
    General Fund
    20–1210 Conscience Fund
    Disbursement Accounts
    20X0903 Refunding Internal Revenue Collections, Principal
    20X0904 Refunding Internal Revenue Collections, Interest
    20X0905 Rebate Reclass
    20X0906 Payment Where Earned Income Credit Exceeds Liability for Tax
    20X0922 Payment Where Child Credit Exceeds Liability for Tax
    20X0923 Payment Where Health Care Credit Exceeds Liability for Tax
    20X0929 Payment Where Alternative Minimum Tax Credit Exceeds Liability for Tax
    20X0930 Payment Where Tax Credit to Aid First Time Home Buyers Exceeds Liab. for Tax
    20X0931 Payment Where Certain Tax Credits Exceed Liability for Corporate Tax
    20X0932 Payment Where American Opportunity Tax Credit Exceeds Liability for Tax
    20X0933 Payment Where Making Work Pay Credit Exceeds Liability for Tax
    20X0935 Build America Bonds
    20X0936 Payment where COBRA Exceeds Liability for Tax
    20X0942 Government Retirees Credit
    20X0945 Qualified Zone Academy Bonds
    20X0946 Qualified School Construction Bonds
    20X0947 New Clean Renewable Energy Bonds
    20X0948 Qualified Energy Conservation Bonds
    20X0950 Adoption Credit
    20X0951 Small Business Tax Credit
    20X0952 Therapeutic Tax Credit
    Special Fund Accounts
    20X5080.1 Gifts to the U. S. for Reduction of the Public Debt
    20X5081.1 Presidential Election Campaign Fund
    20X5433 Informant Payments
    20X5433.001 Underpayment and Fraud Collection
    20X5510.1 PCA Fund
    20X6163 Enrollee’s Share of the Health Coverage Tax Credit
    20X6511.009 Seized Cash, Internal Revenue Service
    20X6737 IRS Collections for Northern Mariana Islands
    20X6738 IRS Collections for US Virgin Islands
    20X6740 IRS Collections for Guam
    20X6741 IRS Collections for American Samoa
    60X8011 Railroad Retirement Board
    Budget Clearing Account
    20F3820. Unclassified Cash Collections, FTD
    20F3880.009 Unavailable Check cancellations and Overpayments (Suspense)
    20F3885.011 Undistributed Intragovernmental Payment

Agency Location Codes (ALC)

  1. List of ALCs.

    Headquarters ALC
    Other Government Agencies
    IRS Headquarters Office, Revenue Financial Management 20–09–6500
    IRS Headquarters Office, Internal Financial Management 20–09–0003
    Beckley Finance Center, Internal Financial Management, Health Care 20-09-0004
    Submission Processing Centers ALC
    Andover (ANSPC) 20–09–0800
    Atlanta (ATSPC) 20–09–0700
    Austin (AUSPC) 20–09–1800
    Brookhaven (BSPC) 20–09–1900
    Cincinnati (CSPC) 20–09–1700
    Fresno (FSPC) 20–09–8900
    Kansas City (KCSPC) 20–09–0900
    Memphis (MSPC) 20–09–4900
    Ogden (OSPC) 20–09–2900
    Philadelphia (PSPC) 20–09–2800

Background

  1. The Budget and Accounting Procedures Act of 1950, further amended in 2005 by the Federal Manager's Financial Integrity Act, assigned the heads of executive agencies the responsibility for establishing and maintaining adequate systems of accounting and internal controls.

  2. The accounting systems and associated internal controls should be designed to ensure compliance with administrative and legal requirements of the IRS, the Treasury Department, the Government Accountability Office(GAO), and the Office of Management and Budget (OMB).

Accounting System

  1. RRACS provides accounting control for all revenue transactions. The database, located at the )Enterprise Computing Center/Martinsburg Computing Center (ECC/MCC), consists of general ledger accounts and a variety of internal records used for balancing and reporting.

System Objectives
  1. The system was designed to meet the following Treasury Department objectives:

    1. Full disclosure of the financial results of operations through an orderly system of controlling and recording financial transactions on an accrual basis.

    2. Effective control over and accountability for funds, property and other assets, obligations, liabilities, expenditures, costs and revenues.

    3. Production of adequate and timely financial reports to meet the needs and objectives of internal management and to comply with external requirements.

    4. Production of reliable data for the bureau's budget, and for reporting to the Treasury Department, OMB and others.

    5. Coordination of accounting with the bureau's planning, programming, budgeting, and statistical reporting functions, including consistent classifications of data.

    6. Development of cost data for use in measuring results of operations and performance of functions.

    7. Compliance with statutory and Joint Financial Management Improvement Program core financial system requirements.

Internal Controls

  1. Management has the responsibility for providing a system of internal accounting controls to ensure compliance with legal requirements and the practice of prudent financial management.

  2. Management can help achieve an adequate level of internal control by assigning operating responsibilities to individual employees, establishing employee training programs and incentives and rotations, and test checking transactions to the extent deemed essential.

  3. Controls must be integrated into daily operations to ensure that basic documents are accurate and transactions are entered correctly into the system. Internal accounting control has the following four basic elements:

    1. No one individual or group should have exclusive control over any transactions.

    2. Neither custodianship nor operating responsibilities should be confined to the person who is responsible for record keeping.

    3. Every internal check or accounting control must meet tests of practicality. It should not discourage employee responsibility, close the door on individual judgment, nor result in an added operating cost that is disproportionate to conceivable savings or risks.

    4. Internal controls should be maintained in a dynamic state. Periodically, existing controls should be reevaluated and if necessary, reconstructed in harmony with changing conditions. Reevaluation of internal controls is especially important in revenue accounting activities due to Tax System Modernization components under development.

  4. Adequate control in revenue accounting not only involves ensuring that all revenues are recorded but also provides an adequate basis for making sure the Government collects tax liabilities due. The revenue accrual basis of accounting aids in ensuring this result by establishing accounting control at the time revenues are collectible or received.

  5. The control over assets recorded in the general ledger accounts must ensure that these assets remain in the possession of the Government, that adequate measures are taken for their preservation, and that assets are not written off or otherwise disposed of without proper authorization and follow-up where appropriate.

Internal Control Objectives
  1. The following are basic internal control objectives as defined by the GAO in "Standards for Internal Controls in the Federal Government " , (GAO/AIMD-00-21.3.1, November 1999). The internal controls should ensure:

    1. Effectiveness and efficiency of operations including the use of the entity's resources.

    2. Reliability of financial reporting, including reports on budget execution, financial statements, and other reports for internal and external use.

    3. Compliance with applicable laws and regulations.

Internal Control Standards
  1. While management has the primary responsibility for providing a system of internal controls, all personnel have a responsibility for understanding and ensuring internal controls are functioning as intended.

  2. To assist the Revenue Systems and Analysis Section staff in carrying out internal control responsibilities, a condensed version of the key standards of internal control developed by the GAO follows:

    1. Documentation. The operation of the function, system or project is clearly described in writing. Documentation describes what goes in the system, how it is processed and what is to come out.

    2. Records of Transactions. Important events or transactions are promptly recorded and classified in accordance with documented procedures.

    3. Execution of Transactions. Events or transactions are authorized and executed only by persons with authority to do so.

    4. Separation of Duties. Key duties and responsibilities in authorizing, processing, recording, and reviewing transactions are separated among individuals.

    5. Supervision. Qualified supervision is provided.

    6. Competent Personnel. Managers and employees are knowledgeable, have professional integrity, and receive adequate training to do the work assigned to them.

    7. Accountability for Resources. Records are kept to show custody and use of resources. The records are periodically reviewed to determine reliability.

    8. Audit Resolution. Actions are taken for agreed to recommendations resulting from the Treasury Inspector General for Tax Administration (TIGTA), or GAO reviews.

  3. Each employee should review the above standards, apply them when possible, and take the following actions if appropriate:

    1. Make changes where possible or recommend the change to management if weaknesses are identified.

    2. Look for indicator of control weaknesses during Quality Improvement Projects.

    3. Include reviews or reports of employees, managers, TIGTA, and the GAO in determining the adequacy of controls.

    4. Look at the conclusions of any reviews or reports and consider how application of the internal control standards might correct an identified problem.

  4. To illustrate, internal controls used in RRACS include:

    1. The double entry system for general ledger accounts and periodic trial balances.

    2. The use of control accounts or memorandum records when prescribed to ensure the accuracy of subsidiary or individual records maintained in the operating units of the service.

    3. Follow up, by responsible supervisory personnel, of error situations, imperfections in operating methods, or changes in operations requiring alterations as a result of instructions from Headquarters or other IRS offices.

    4. The responsibilities HQ managers have for internal checks to meet special local conditions. All supervisory personnel are cautioned to avoid unnecessary duplicate and costly checking, verifying, and balancing accounting summaries with supporting documents.

Government-Wide Accounting (GWA) Modernization

  1. The GWA Modernization project is an FMS effort to capture accounting transaction on a real-time basis, instead of a monthly basis. RFM has implemented the following efforts for the GWA modernization project:

    1. All RFM ALCs are GWA Reports for the IPAC system. All IPACs to the RFM ALC are sent to GWA real time and do not have to be reported on the SF224 at month end.

    2. HQ ALC (20096500) will use the GWA Re-classification Module to report all re-classes. The GWA reclassification module is a way to capture re-classes on a real time basis, instead of waiting for the end of the month. The reclassification module will replace the current SF224 process for HQ ALC (20096500).

Government Accountability Office(GAO) Audit Assistance

  1. The annual financial audit by the GAO of IRS tax transactions will be made at the location where the operations are conducted and the accounting records maintained.

  2. Copies of End of Month Reconciliation; related original refund and check cancellation voucher schedules with any required supporting documents; Regional Finance Center (RFC) confirmation listings, etc. are to be retained in the files, in accordance with the GAO Manual. Separate files will be maintained, in accounting period order, of the refund disbursement and check cancellation schedules, and other documents relating to the End of Month Reconciliation as follows:

    1. Original paid refund schedules SF 1166, Optical Character Recognition (OCR), Voucher and Schedule of Payments.

    2. Original "accomplished" Refund Cancellation schedules SF 1098, Schedule of Cancelled Checks; SF 1184, Unavailable Check Cancellation; IPAC, Inter- Governmental Payment and Collection System and TFS 3813, Schedule of Undetectable Checks.

  3. The following additional records will be made available: Business Master File (BMF), Individual Master File (IMF), Custodial Account Data Engine (CADE) and Non Master File (NMF) Recaps of Assessments, Abatements, etc., Form 8485, Assessment Adjustment Case Record documents, and Form 2285, Concurrent Determinations of Deficiencies.

    Note:

    Both Forms 8485 and 2285 will be made available for selected restricted interest cases only, and taxpayer names will be obliterated or removed.

  4. Also, specific transcripts will be produced on request by GAO auditors for individual cases selected for verification of refund interest computation.

    Note:

    Taxpayer names must be obliterated or removed from transcripts prior to delivery to GAO.

  5. All unaudited records of refund transactions will be retained either in the Submission Processing Center (SPC) files or Federal Record Center (FRC) for the GAO audit.

  6. Records of refund transactions that have been audited by the GAO may be transmitted to the FRC or destroyed according to their destruction schedule.

  7. Facsimile copies used in lieu of originals must be photocopied for the GAO file.

RRACS Accounting Applications

  1. HQ staff accountants and accounting technicians input data to RRACS using the procedures described in the following subsections:

    1. IRM 1.31.7.4.1 describes the system and IRM 1.31.7.4.2 outlines the security rules.

    2. IRM 1.31.7.4.3 contains instructions for changing static tables in the system. Any changes made to the tables should be limited to a minimum number of employees to ensure that the tables reflect the latest and most accurate information.

    3. IRM 1.31.7.4.4 describes data entry procedures, research options, Month End Closing, Statement of Differences, and report generation. Enterprise Computing Center/ Martinsburg Computing Center (ECC/MCC) downloads are discussed in the remaining subsections.

Description of System

  1. RRACS controls and reports all financial activities of the Service's Tax Processing System, including taxes owed, collected and refunded. This system maintains the Service's accountability, and it interacts and touches all of the processing, examination, and collection systems in the SPC.

  2. Taxpayer accounts are maintained in four separate systems depending on the type of tax and tax period. These are:

    1. Individual Master File (IMF) Accounts --Taxpayer accounts for Individuals.

    2. Business Master File (BMF) Accounts --Taxpayer accounts for businesses.

    3. Automated Non-Master File (ANMF) Accounts --Taxpayer accounts that have not been prescribed for entry into the master file records, but are processed in the IRS.

    4. Custodial Account Data Engine (CADE) File --Taxpayer accounts for certain types of Individuals.

  3. Each SPC is assigned revenue accounting responsibilities coinciding with its areas of administrative jurisdiction and legal accountability. The RRACS provides for the merging of computer output with manual operations to produce required records and reports. Each SPC maintains double entry ledger accounts covering the various revenue transactions, and provides for consolidated recording of assessments, collections, receivables, refunds, over-assessments, and other elements of revenue accounting.

  4. Reports include required data for each area office and SPC. Each general ledger account is numerically identified by a four-digit number. This number is used when referencing a general ledger account, both in procedural instructions and on reports or other forms.

  5. Periodically, financial reports are prepared or processed by the SPCs and the computing center, and furnished to the HQ Office and the Treasury Department's Financial Management Service (FMS) for use in publishing consolidated reports and for evaluating operations. The data for these reports are obtained from the general ledger, or are contained in computer generated or manual output relative to taxpayer accounts. The data provides the HQ Office with information pertinent to operational areas.

System Security

  1. The following is a partial list of rules that apply to users of any computer system operated by the IRS, including RRACS (a complete list of security rules can be found in the Modernization Information Technology System (MITS) Security Policy and Standards document:

    1. All assigned passwords will be delivered to employees by Online 5081.

    2. Operator Identification Numbers (IDs) and entry codes must be protected and not revealed to anyone. The manager should be notified if there is a suspicion that a password, ID, or entry code have been compromised. All non-IDRS system generated generic passwords must be changed immediately.

    3. Passwords, operator ID, or entry codes should not be shared between employees.

    4. Only data required to accomplish official duties should be accessed.

    5. The screen should be cleared when work is completed.

    6. Sign off anytime when away from the terminal.

    7. Immediately retrieve all hard copy printouts generated.

    8. Do not disclose procedures or telephone numbers which permit system access from a remote location.

    9. Do not use personally owned hardware and software at the work site.

    10. Use only government issued equipment to execute official duties. Use only IRS authorized software.

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

    12. Do not use any public domain or shareware software on IRS computers test it on a system that does not process taxpayer or employee payroll data.

    13. Promptly report all security incidents/violations to a supervisor.

  2. Users are not to disclose or discuss any IRS related information with unauthorized individuals. The Privacy Act of 1974, 5 USC 552A (B.) prohibits the unauthorized disclosure of information from systems of records pertaining to individuals. The statute provides criminal sanctions under the Privacy Act. A person making a willful unauthorized disclosure of information covered by the Privacy Act may be charged with a misdemeanor and subject to a fine of up to $5,000.00.

  3. Users will be asked to sign a statement that they will follow the above rules carefully to protect the integrity, confidentiality and availability of all IRS data.

  4. RRACS creates an audit trail of all activity in the System so that a user's individual actions can be traced and (if necessary) recreated. Some elements of the audit trail will occur on the workstation and some will occur on the Local Area Network (LAN) and Mainframe components.

  5. RRACS uses the OS/2 "LOCKUP" utility to control initial access to the RRACS applications. Lockup requires a password to gain access to the system.

  6. To enter/re-enter the system from this "lockup" screen, enter the system password and press return. Contact the system administrator if unable to enter/re-enter the system.

  7. Each personal ID is recorded with all logon and logoff attempts and is retained as an audit trail on all posting activity.

Maintenance Windows

  1. Occasionally, RRACS will change the business rule using the Maintenance Window due to processing changes, new legislation and modernization of feeder systems.

Data Entry

  1. The following subsections contain instructions on preparing RRACS journals, including the general and specific procedures for each type of journal.

General Procedures
  1. Data Entry Rules, Windows Hierarchy, General Steps, Menu Options, and Other Options are discussed in the following subsections.

Data Entry Rules
  1. There are a few "ground rules" that are true for many input windows. Rather than repeat them in every instance, the operator should learn these basics before starting data entry.

    1. The Account Period is a mandatory selection for most journals. From the Main Menu, accept the highlighted current month or select the future month.

    2. The Prepared Date should be entered using the (07-26-2011) format with numbers and hyphens. Do not omit leading zeros.

    3. The decimal point needs to be included if cents are present in money amounts.

    4. The tab or mouse is used to move from one entry field to another entry field.

    5. The OK button is used to retain entries in a dialog box.

    6. The Post button is used to validate all fields or selected fields within the window and post to the database.

    7. The shift and the tab key should be held simultaneously to move the cursor backward to the prior input field.

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

    9. All entry fields are surrounded by borders except for read only or calculated fields.

    10. Originating source (Deposit Windows) can not be changed using Edit.

    11. Minus signs are not allowed on the windows. See the Data Base Administrator (DBA) if something was entered in error.

    12. The numbers on the alpha keyboard can be used. However, the 10-key numeric arrangement usually provides better accuracy for numbers.

    13. Message lines are included on Maintain Transaction Window. Use message for additional information to identify a record as part of the audit trail.

    14. All fields do not have validity checks to ensure correct entry. Some fields that do not have checks may be very important to the audit trail and may be used to identify a record. It is important to enter "DOC IDs " , "Type Code" , " Assessment Dates " , etc., correctly before posting them to the database.

    15. The journal number should always be transcribed onto the source document as soon as it appears on the screen. It is an important part of the audit trail.

    16. The Refresh button from the action bar is used to clear the window and start over.

    17. The Help button in the action bar is used to secure " help" information.

    18. When the RRACS Sub Menu has items listed in the record area followed by an ellipse (…), the system will go directly to the RRACS Intermediate Window.

    19. Anytime there is a document for Public Debt, a State must be selected.

    20. Information entered on the Maintain Journal Entry window will appear as a journal entry on the Maintain Source Journal window.

    21. When asterisks are present in the Ledger Classification Account, select the Display Account button for journal transaction details.

    22. When scrolling to select a Ledger Classification account, debit accounts are listed in numeric order, followed by the credit accounts.

Windows Hierarchy
  1. The RRACS HQ Main Menu contains the following five basic window levels, regardless of the option selected:

    1. Level 1: HQ Main Menu - Use this menu to select the category of journal entry being prepared. After highlighting the option needed, select Apply to move to the next window.

    2. Level 2: Redesign Revenue Accounting Control System Sub Menu - This window also contains a "…Control Main Menu" title, based on the Main Menu option selected. After highlighting the "Record" category and " Account Period " (when displayed), select Apply to move to level 4.

    3. Level 3: Maintain Transaction Window - This window is bypassed during the initial access to the primary source journal. Use this window to select a "Possible Source Journal" , and/or to input an audit trail Message, then Post the journal.

    4. Level 4: Maintain Source Journal - This window is used to input general information about the journal, such as the document number and the prepare date. From this window, select Add to move down to level 5 to enter the journal account and amount information. Select OK to move up to level 3 when all of the journal information is correct. Cancel also moves up to level 3 without accepting any information that has been entered.

    5. Level 5: Maintain Journal Entry - Use this window to enter the money amount for each selected ledger account. Select OK to accept a journal entry. If no more journal entries are possible, the system automatically returns to level 4. Otherwise, enter additional accounts and amounts, or select Cancel.

General Steps
  1. The following general steps are used to access the main RRACS Headquarters menu and complete a journal transaction:

    STEP ACTION
    1 From the high level Icon, select the HQ RACS Main Menu.
    2 From the HQ RACS Main Menu, select a category of journal action from the Main Menu and then select Apply.
    3 Select a journal record from the sub Menu. If visible, also verify the Account Period month. The current month is displayed as default, or select the future month. Then select Apply.
    4 Complete or select all labeled elements on the top portion of the Maintain Source Journal window. Then select Add from the right side of the window.
    5 On the Maintain Journal Entry window, select the Ledger Classification, if not already highlighted. Then enter the amount associated with the highlighted account. Also enter or select from the drop down menu any other labeled element. Then select OK. Repeat if other accounts are displayed, or Cancel if no more entries are required.
    6 Verify the completed Maintain Source Journal window and select OK. If any information is incorrect, select Edit. Then correct the error and select OK.
    7 From the Maintain Transaction window, select Message to enter supporting audit trail information. Then select OK.
    8 Select Post to complete the journal action. The Journal Number in the lower right is confirmation that the journal has posted.

Menu Options
  1. The following table lists the Main Menu, Sub Menu, and Intermediate options for RRACS:

    Main Menu Options Sub Menu Options Intermediate Menu
    lPAC Receipt/Disbursement Railroad Retirement Railroad Retirement (DR) Railroad Retirement (CR)
    Postage IPAC
    IPAC Receipt
    Northern Mariana Islands (CNMI)
    IPAC Disbursement
    IPAC Territorial Child CR
    Federal Unemployment Tax (FUTA) FUTA (DR) or (CR)
    IPAC Additional Child Tax Credit
    Other Agency Disbursement Bureau of Alcohol, Tobacco and Firearms (BATF)
    Customs
    Warrants/Supplemental Warrants Child Care Warrant
    Make Work Pay, Warrant
    Postage Warrant
    Refund Internal Revenue Code (IRC) Principal
    Refund IRC Interest
    Earned Income Credit (EIC)
    HIRE-BOND Warrant
    PPA Act Warrant
    Rebate Warrant
    Refundable Warrant
    HCTC/Informant Warrant
    American Opportunity CR Warrant
    Govt Retiree, Warrant
    COBRA, Warrant
    Build America, Warrant
    Surplus Warrants Child Credit Surplus
    Make Work Pay, Surplus Warrant
    Refund IRC Principal Surplus
    Refund IRC Interest Surplus
    EIC Surplus
    HIRE-BOND Surplus Warrant
    PPA Act Surplus Warrant
    Rebate Surplus Warrant
    Refundable Warrant, Surp
    HCTC/Informant Sur Warr
    American Opportunity CR,Surp War
    Govt Retiree, Surplus Warrant
    COBRA, Surplus Warrant
    Build America, Surplus Warrant
    Other (See list in next subsection)

Other Options
  1. Within the "Other" option of the Main Menu, any of the following journal actions can be selected:

    1. EIC Advance

    2. Presidential Election Fund

    3. DMF Transfer From Budget Clearing Account (BCA)

    4. Excise (Windfall or Earmarked)

    5. Excess FICA

    6. Excise (Forms 4136, Computation of Credit for Federal Tax on Fuels or 8849, Claims for Refund of Excise Tax)

    7. Excise Net Tax Refund Report (NTRR)

    8. Postage Repayment

    9. Child Credit Disbursement

    10. Service Center Refunds

    11. Make Work Pay, Reclass

    12. Tax Receivable Adjustment

    13. Photocopy Fee Disbursements

    14. Health Coverage TC

    15. HIRE-BOND Reclass

    16. PPA Act Reclass

    17. Reverse Closeout

    18. EIC DMF Offset

    19. EIC Disbursements

    20. 1081T

    21. 1081F

    22. Resolve BCA

    23. HCTC - No SF224

    24. Private Collection Agency (PCA)

    25. Economic Stimulus Rebate

    26. Refundable Credit

    27. HCTC IFM Portion

    28. Allowance for Doubtful Accounts (ADA)

    29. Seized Assets

    30. NTRR Rollup

    31. Net Change Receivable for SOCA

    32. American Opportunity Cr, Reclass

    33. Refund SGL Tax Class

    34. HQ MISC Application

    35. Government Retiree CR, Reclass

    36. COBRA, Reclass

    37. Build America Bond, Reclass

RRACS Journal Numbers
  1. The RRACS journal number consists of three parts:

    1. Posting number - Code indicating the type of posting transaction (3 positions).

    2. Journal date - The date in which the journal posted to the RRACS database. (8 positions in MMDDYYYY format)

    3. Sequence number - A sequential number assigned to the journal. For each account period, sequence number 1 is assigned to the first journal of each posting number. The number can be from 1 to 999.

Journal Creation
  1. Once the type of transaction to be entered is selected from the menu, the Maintain Source Journal window is displayed to begin entering data.

  2. Enter or verify all of the labeled elements shown on the top portion of the screen. The unlabeled elements are used for the other journals and cannot be entered.

    1. A Document Number is required for most journals. Any alpha or numeric characters are valid. Use the number on the source document, or develop a standard numbering system.

    2. The Prepare Date is required on most journals. Enter in the (03-18-2009) format. Normally the current date is used. The date must not be later than the current date.

    3. The Total Amount is required when several amounts will be entered in the journal detail. The debits and credits will each be matched to this amount during validation.

    4. The Amount is required in the top portion of some journals where the same accounts are always debited and credited.

    5. The Cycle Number is needed on some journals. Select from the drop down menu the master file cycle of the transaction being entered.

  3. When the top portion of Maintain Source Journal is completed, select Add.

  4. The Maintain Journal Entry window displays the different journal classifications that may be selected. Use the Display Account option for the names and numbers of the General Ledger accounts that are impacted.

  5. If more than one Ledger Classification Description is displayed, accept the highlighted category or select another Description line.

  6. On the Amount line, enter the money amount associated with the highlighted ledger classification description.

  7. Other elements which may be required on selected journals are:

    1. Area Office - Select the appropriate code from the drop down menu.

    2. Principal/Interest boxes - Mark the appropriate box.

    3. Line Number - Enter the line number from the NTRR. Only lines 2, 4, 12, 63, 65, 71, 72, 73, 74, 75, 76, 78, 79, and 81 are valid.

  8. When all of the required information has been entered, select OK.

  9. If more than one classification description was present, the system will return to the same window for another entry. Enter the information required for an additional entry, or select Cancel if no other entry is required.

Error Messages
  1. When the journal is completed, error messages may appear. Select OK from the error window to clear the message and begin the correction. Cancel can also be selected to exit without completing the journal action.

  2. An error condition associated with a specific element will normally highlight the error field in red.

  3. The following general categories of errors are used in the RRACS system:

    Error Category Description
    Edit Pattern Validation Error Data does not meet the required format for the field, such as an alpha character in a money field or a date other than (03-18-2009).
    Missing required field The missing field is displayed in red.
    Error Codes Codes generated when a journal attempts to post.

  4. The following error messages may be displayed. When you select OK from the message screen, the element(s) in error are normally highlighted in red. Some of the messages follow:

    Error Message Resolution
    Either Principal or Interest must be selected. Move to the Principal or Interest box on the Maintain Journal Entry window and enter the amount.
    Invalid Line Number For National Office NTRR adjustments, only the following line numbers may be entered: 2,4,12 63, 65, 71,72,73,74,75,76,7879,81.
    Line Number entry required Enter the line number of the NTRR that is being adjusted.

  5. The following is a list of error codes used in the RRACS system. Some of the codes may occur only in the SPC portion of RRACS.

    1. * - A duplicate was found but has been accepted anyway.

    2. AG - Update Amount is Greater than the Outstanding amount.

    3. AM - Individual Amounts Do Not Match.

    4. AT - Total Amount Does Not Match on Document Found.

    5. CA - Already Confirmed.

    6. CD - Confirm Date Is Earlier than Prep Date.

    7. DN - A Duplicate Was Found and Is Not Allowed.

    8. DY - A Duplicate Record Was Found and Can Be Accepted.

    9. FC - Federal Tax Deposit (FTD) Batch Date Is Already Closed.

    10. FE- The FTD Day Batch Already Exists and Duplicates Are Not Allowed.

    11. FI - FTD Amount Imbalance Against Previous Inputs.

    12. NA - No Document Was Found To Update.

    13. NF - Document Was Not Found.

    14. OA - Case Is Open Already.

    15. WN - Daily Wire Has Not Been Downloaded.

Types of Journal Entries
  1. The following subsections contain instructions for preparing each type of journal.

Accruals
  1. Subsection Reserved.

Intra-governmental Payment and Collection System (IPAC) Transactions
  1. Types of IPAC journals are described in the following subsections.

Federal Unemployment Tax Act (FUTA) (Journal Numbers 015 and 017)
  1. The following information is required for the journalizing of the reimbursement of Federal Unemployment Taxes refunded from the Refund appropriation (Journal 017), or a reversal (credit) of Federal Unemployment Taxes back to the IRC Refund appropriation (Journal 015).

  2. Source data for the journal entry is the total principal and total interest from page 7 of the NTRR report for the month.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select IPAC Receipt/Disbursement. Click on "Apply" button.
    Revenue Accounting Control System Sub Menu Record Highlight FUTA
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" button.
    RACS Intermediate Menu Select Highlight FUTA DR or FUTA CR.
    Account Period Accept the current month. Click on "Apply" button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click "OK" or "Add" .
    Maintain Journal Entry Ledger Classification Highlight Principal, FUTA or Interest, FUTA.
    Amount Enter the amount to be journalized for the highlighted principal or interest. Click on "OK" .
    Repeat for each account that has an amount. When finished with required inputs. . . Click on "Cancel" button.
    Maintain Source Journal Journal Entry If correct.. Click on "OK" button.
    If incorrect.. Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click on "OK" button.
    Post Click on "Post" .

  3. The following general ledger accounts are affected by Journal 015, FUTA Debit and 017, FUTA Credit.

    Account Number FUTA Debit Option (015) FUTA Credit Option (017) Account Name
    0903 Credit Debit HQ Disbursement, Principal
    0904 Credit Debit HQ Disbursement, Interest
    5120 Debit Credit HQ Principal, FUTA
    5220 Debit Credit HQ Interest, FUTA

IPAC Disbursement - Debtor Master File (DMF) Refund Offsets From Submission Processing Centers (SPCs) (Journal Number 027)
  1. The following information is required to journalize the IPAC Disbursement of Debtor Master File Refund Offsets from the SPCs to the Budget Clearing Account (BCA) for Headquarters accountability (Journal 027).

  2. Source data for DMF journal entry is the DMF IPACs.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select IPAC Receipt/Disbursement. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight IPAC Disbursement.
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document.
    Cycle Select current cycle from drop drown. Click "OK" or "Add" button.
    Maintain Journal Entry Ledger Classification Highlight IPAC Disbursement or Reverse IPAC Disbursement.
    Amount Enter the amount to be journalized. Click on "OK" .
    Screen will default to the reverse entry. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct.. Click on "OK" .
    If incorrect.. Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click Enter Key.
    Post Click on "Post" .

  3. The following general ledger accounts are affected by Journal 027, IPAC Disbursement.

    Account Number Post As Account Name
    5260 Debit HQ Debtor Master File
    3875 Credit HQ Liability, Debtor Master File

IPAC Receipt - Debtor Master File (DMF) Refund Offsets From Submission Processing Centers (SPCs) (Journal Number 016)
  1. The following information is required to journalize the IPAC Receipt of Debtor Master File Refund Offsets from the SPCs to the Budget Clearing Account (BCA) for Headquarters accountability (Journal 016).

  2. Source data for DMF journal entry is the DMF IPACs.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select IPAC Receipt/Disbursement. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight IPAC Receipt.
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document.
    Cycle Select current cycle from drop drown. Click "OK" or "Add" button.
    Maintain Journal Entry Ledger Classification Highlight IPAC Receipt or Reverse IPAC Receipt.
    Amount Enter the amount to be journalized. Click on "OK" .
    Screen will default to the reverse entry. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct.. Click on "OK" .
    If incorrect.. Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click Enter Key.
    Post Click on "Post" .
  3. The following general ledger accounts are affected by Journal 016, IPAC Receipt.

    Account Number Post As Account Name
    3875 Debit HQ Liability, Debtor Master File
    5260 Credit HQ Debtor Master File
IPAC Territorial Additional Child Tax Credit (Journal Number 036)
  1. The following information is required for journalizing of IPAC Territorial Additional Child Tax Credit (Journal 036).

  2. Source data for IPAC Territorial Additional Child Tax Credit journal entry is letter certification from the applicable territory.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select IPAC Receipt/Disbursement. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight IPAC Territorial Child CR.
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter date of source document. Click on "OK" or "Add" .
    Maintain Journal Entry Ledger Classification Highlight IPAC Territorial Child CR or REV IPAC Territorial Child CR.
    Amount Enter the amount to be journalized. Click on "OK" .
    Screen will default to the reverse entry. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct.. Click on "OK" .
    If incorrect.. Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click on "OK" .
    Post Click on "Post" .
  3. The following general ledger accounts are affected by Journal 036, IPAC Territorial Additional Child Tax CR.

    Account Number Post As Account Name
    5661 Debit HQ Expense, Territorial Child CR
    0922 Credit HQ Child Credit
Northern Mariana Islands (CNMI) (Journal Number 018)
  1. The following information is required for journalizing of the reclassification of Withholding (tax class 1) receipts to the CNMI Trust Fund (Journal 18).

  2. Source Data for CNMI journal entry is agency certifications received quarterly.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select IPAC Receipt/Disbursement. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight Northern Mariana Islands.
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter date of source document. Click on "OK" or "Add" .
    Maintain Journal Entry Ledger Classification Highlight Northern Mariana Reclass or Northern Mariana Reclass (-).
    Amount Enter the amount to be journalized. Click on "OK" .
    Screen will default to the reverse entry. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct.. Click on "OK" .
    If incorrect.. Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Source Journal Highlight Northern Mariana, IPAC Click on "Action, then ADD" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter date of source document. Click on "OK" or "Add" .
    Maintain Journal Entry Ledger Classification Highlight Northern Mariana, IPAC or Northern Mariana (-).
    Amount Enter the amount to be journalized. Click on "OK" .
    Screen will default to the reverse entry. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct.. Click on "OK" .
    If incorrect.. Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Type in message. Click on "OK" .
    Post Click on "Post" .
  3. The following general ledger accounts are affected by Journal 018, Northern Mariana Islands.

    Northern Mariana Island
    Account Number Post As Account Name TAS
    3875 Debit HQ Liability, Debtor Master File 20F3885.11
    2111 Credit HQ Withholding. 200152
    Northern Mariana, IPAC
    5664 Debit HQ Expense, Coverover
    3875 Credit HQ Liability, Debtor Master File 20F3885.11
Postage IPAC
  1. Section Reserved.

Railroad Retirement Taxes (RRT) (Journal Numbers 014 and 019)
  1. The journalizing of the reimbursement of RRT refunded from the IRC Refund appropriation (Journal 019), or a reversal (credit) of RRT back to the IRC Refund appropriation (Journal 014).

  2. Source data for the journal entry is the total principal and total interest from page 7 of the NTRR report for the month.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select IPAC Receipt/Disbursement. Click on "Apply" button.
    Revenue Accounting Control System Sub Menu Record Highlight Railroad Retirement
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" button.
    RACS Intermediate Menu Select Highlight Railroad Retirement DR or Railroad Retirement CR.
    Account Period Accept the current month. Click on "Apply" button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click "OK" or "Add" .
    Maintain Journal Entry Ledger Classification Highlight Principal, RRT or Interest, RRT.
    Amount Enter the amount to be journalized for the highlighted principal or interest. Click on "OK" .
    Repeat for each account that has an amount. When finished with required inputs. . . Click on "Cancel" button.
    Maintain Source Journal Journal Entry If correct.. Click on "OK" button.
    If incorrect.. Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click on "OK" button.
    Post Click on "Post" .
  3. The following general ledger accounts are affected by Journal 014, Railroad Retirement Debit or 019, Railroad Retirement Credit.

    Account Numbers Railroad Retirement (RR) Debit Application (014) RR Credit Application (019) Account Name
    0903 Credit Debit HQ Disbursement Principal
    0904 Credit Debit HQ Disbursement Interest
    5130 Debit Credit HQ Principal, RRT
    5230 Debit Credit HQ Interest, RRT

Other Agency Disbursements
  1. The following subsections contain instructions on preparing journals for disbursements by the BATF and the U.S. Customs Service.

Bureau of Alcohol, Tobacco, and Firearms (BATF) (Journal Number 020)
  1. The following information is required for journalizing of the refunds paid from the Refund Principal and/or Refund Interest appropriation (Journal 020).

  2. Source data for BATF journal entry is the monthly 224 from BATF and U.S. Customs via facsimile on second work day.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Other Agency Disbursement. Click on "Apply" button.
    Revenue Accounting Control System Sub Menu Record Highlight BATF.
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter date of source document. Click on "OK" or "Add" .
    Maintain Journal Entry Ledger Classification Highlight Principal or Interest BATF, or Reverse Principal or Reverse Interest, BATF.
    Amount Enter the amount to be journalized. Click on "OK" .
    Amount Repeat for each account that has an amount. Click on "OK" for each account.
    When finished with required inputs. . . Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . Click on "OK" .
    If incorrect.. . Highlight incorrect entry, then click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Possible Source Journals Highlight NTRR Line Data INC. Click on "Action" , then "Add" .
    Maintain Source Journal Click on "OK" or "Add" .
    Maintain Journal Entry Line # Enter 81
    Principal Click on box.
    Items Enter # of items.
    Amount Enter amount. Click on "OK" .
    Repeat above for interest. Click on "OK" . When next screen appears, click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . Click on "OK" .
    If incorrect.. . Highlight incorrect entry, then click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message Click on message.
    Type in message. Click on "OK" .
    Post Click on "Post" .
  3. The following general ledger accounts are affected by Journal 020, BATF:

    Account Number Post As Account Name
    5150 Debit HQ Principal, BATF
    5250 Debit HQ Interest, BATF
    0903 Credit HQ Disbursement, Principal
    0904 Credit HQ Disbursement, Interest

U. S. Customs Service (Journal Number 021)
  1. The journalizing of the refunds paid from the Refund Principal and/or Refund Interest for U.S. Customs (Journal 021). .

  2. Source data for U.S. Customs journal entry is the monthly 224 from BATF and U.S. Customs via facsimile on second work day.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Other Agency Disbursement. Click on "Apply" button.
    Revenue Accounting Control System Sub Menu Record Highlight Customs.
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter date of source document. Click on "OK" or "Add" .
    Maintain Journal Entry Ledger Classification Highlight Principal Customs or Interest Customs, or Reverse Principal Customs or Reverse Interest, Customs.
    Amount Enter the amount to be journalized. Click on "OK" .
    Amount Repeat for each account that has an amount. Click on "OK" for each account.
    When finished with required inputs. . . Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . Click on "OK" .
    If incorrect.. . Highlight incorrect entry, then click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Possible Source Journals Highlight NTRR Line Data INC. Click on "Action" , then "Add" .
    Maintain Source Journal Click on "OK" or "Add" .
    Maintain Journal Entry Line # Enter 81
    Principal Click on box.
    Items Enter # of items.
    Amount Enter amount. Click on "OK" .
    Repeat above for interest. Click on "OK" . When next screen appears, click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . Click on "OK" .
    If incorrect.. . Highlight incorrect entry, then click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message Click on message.
    Type in message. Click on "OK" .
    Post Click on "Post" .
  3. The following general ledger accounts are affected by Journal 021, Customs:

    Account Number Post As Account Name
    5140 Debit HQ Principal, Customs
    5240 Debit HQ Interest, Customs
    0903 Credit HQ Disbursement, Principal
    0904 Credit HQ Disbursement, Interest

Surplus Warrants
  1. This subsection provides instructions for entering journals for Surplus Warrants. The Surplus Warrants option in the RACS Main Menu is used to record warrants received directly from Treasury and issued to reduce the appropriation for funds taken by Treasury to transfer trust funds to other agencies.

  2. Revenue Systems and Analysis will receive and email from Revenue Reporting that a Surplus Warrant was requested from the Department of Treasury. The RSA analyst is to check the GWA system daily to see if warrant is posted. The warrant is retrieved from GWA and posted into RRACS.

American Opportunity Credit, Surplus Warrant (Journal Number 079)
  1. The following information is required to journalize American Opportunity Credit Surplus Warrants (Journal Number 079).

  2. Source data for American Opportunity Surplus Warrant journal entry is the warrant from GWA.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Surplus Warrants. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight American Opp. CR, Surplus Warrant
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Amer OPP. Cr., Surplus Warrant
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 079 American Opportunity Credit Surplus Warrant:

    Account Number Post As Account Name
    5647 Debit HQ Expense, American Opp Tax Cr
    0232 Credit HQ Surp. Warrant, American Opp Tax
Build America Bond, Surplus Warrant (Journal Number 099)
  1. The following information is required to journalize Build America Bond, Surplus Warrants (Journal Number 099).

  2. Source data for Build America Bond Surplus Warrant journal entry is the warrant from GWA.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Surplus Click on Apply.
    Warrants.
    Revenue Accounting Control System Sub Menu Record Highlight Build America,Surplus Warrant
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Build America,Surplus Warrant
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 099 Build America Bond, Surplus Warrant:

    Account Number Post As Account Name
    5648 Debit HQ Expense, Build America Bond
    0235 Credit HQ Surp Wart, Build America Bond
Child Credit Surplus Warrant (Journal Number 023)
  1. The following information is required to journalize Child Credit Surplus Warrants (Journal Number 023).

  2. Source data for Child Credit Surplus Warrant journal entry is the warrant from GWA.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Surplus Warrants. Click on "Apply."
    Revenue Accounting Control System Sub Menu Record Highlight Child Credit Surplus.
    Account Period Accept the highlighted current month or select the future month. Click on "Apply."
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click on "OK" or "Add."
    Maintain Journal Entry Ledger Classification Highlight Child Credit Surplus or Reverse Child Credit Surplus.
    Amount Enter the amount to be journalized. Click on "OK."
    Screen will default to the reverse entry. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click Enter Key.
    Post Click on "Post."
  3. The following general ledger accounts are affected by Journal 023 Child Credit Surplus Warrant:

    Account Number Post As Account Name
    5660 Debit HQ Expense, Child Credit.
    0222 Credit HQSurplus Warrant, Child Credit.

COBRA, Surplus Warrant (Journal Number 096)
  1. The following information is required to journalize COBRA, Surplus Warrants (Journal Number 096).

  2. Source data for COBRA Surplus Warrant journal entry is the warrant from GWA.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Surplus Warrants. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight COBRA, Surplus Warrant
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight COBRA, Surplus Warrant
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 096 COBRA, Surplus Warrant:

    Account Number Post As Account Name
    5645 Debit HQ Expense, COBRA
    0236 Credit HQ Surp Warrant, COBRA
Earned Income Credit (EIC) Surplus Warrant (Journal Number 039)
  1. The following information is required to journalize EIC Surplus Warrants (Journal Number 039).

  2. Source data for Earned Income Credit Surplus Warrant journal entry is the warrant from GWA.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Surplus Warrants. Click on "Apply."
    Revenue Accounting Control System Sub Menu Record Highlight EIC Surplus.
    Account Period Accept the highlighted current month or select the future month. Click on "Apply."
    Total Amount Enter total amount. Click on "OK" or "Add" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click on "OK" or "Add" .
    Maintain Journal Entry Ledger Classification Highlight Earned Income Credit or Earned Income Credit. (reverse entry)
    Amount Enter the amount to be journalized. Click on "OK" .
    Screen will default to the reverse entry. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click Enter Key.
    Post Click on "Post" .
  3. The following general ledger accounts are affected by Journal 039 EIC Surplus Warrant:

    Account Number Post As Account Name
    5610 Debit HQ Expense, Earned Income Credit
    0206 Credit HQ Surplus Warrant, Earned Income CR

Government Retiree, Surplus Warrant (Journal Number 093)
  1. The following information is required to journalize Government Retiree Surplus Warrant (Journal Number 093).

  2. Source data for Government Retiree Surplus Warrant journal entry is the warrant from GWA.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Surplus Warrants. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Government Retiree, Surplus Warrant
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Government Retiree, Surplus Warrant
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 093 Government Retiree Surplus Warrant:

    Account Number Post As Account Name
    5644 Debit HQ Expense, Govt Retiree Credit
    0242 Credit HQ Surp Warrant, Govt Retiree CR
HCTC/Informant Surplus Warrant (Journal Number 071)
  1. The following information is required to journalize HCTC/Informant Surplus Warrant (Journal Number 071).

  2. Source data for HCTC/Informant Surplus Warrant journal entry is the warrant from GWA.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Surplus Warrants. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight HCTC/Informant,Surp War
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight HCTC/Informant,Surp War
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 071 HCTC/Informant Surplus Warrant:

    Account Number Post As Account Name
    HCTC Surplus Warrant
    5651 Debit HQ Expense Disbursement, HCTC
    0223 Credit HQ Surplus Warrant, HCTC
    Informant Surplus Warrant
    5620 Debit HQ Expense Disbursement, Informant
    0243 Credit HQ Surplus Warrant, Informant
Hire-Bond Surplus Warrants "Energy Construction Bond, New Clean Renewable Energy Bond, Qualified School Construction Bond, and Qualified Zone Academy Bond" (Journal Number 042)
  1. The following information is required to journalize Hire-Bond Surplus Warrant (Journal Number 042).

  2. Source data for Hire-Bond Surplus Warrants journal entries are the warrants from GWA.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Surplus Warrants. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Hire Bond Surplus Warrant
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Click Cancel
    Maintain Transaction Window Possible Source Journals Highlight possible source journal Click on "Action" then "Add" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight preferred ledger classification
    Amount Enter the amount to be journalized. Click on OK.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 042 Hire-Bond Surplus Warrant:

    Account Number Post As Account Name
    Zone Academy Bonds, Surp War
    5656 Debit Zone Academy Bonds, HQ Disb
    0245 Credit Zone Academy Bonds, Surp Warrant
    Therapeutic Credit, Surp War
    5657 Debit School Construction Bonds, HQ Disb
    0246 Credit School Construction Bonds, Surp Warrant
    Renewable Energy Bonds, Surp War
    5654 Debit Renewable Energy Bonds, HQ Disb
    0247 Credit Renewable Energy Bonds, Surp Warrant
    Energy Conservation Bonds, Surp War
    5655 Debit Energy Conservation Bonds, HQ Disb
    0248 Credit Energy Conservation Bonds, Surp Warrant
Make Work Pay, Surplus Warrant (Journal Number 026)
  1. The following information is required to journalize Make Work Pay Surplus Warrant (Journal Number 026).

  2. Source data for Make Work Pay Surplus Warrant journal entry is the warrant from GWA.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Surplus Click on Apply.
    Warrants.
    Revenue Accounting Control System Sub Menu Record Highlight Make Work Pay,Surplus Warrant
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Make Work Pay,Surplus Warrant
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 026 Make Work Pay Surplus Warrant:

    Account Number Post As Account Name
    5646 Debit HQ Expense, Make Work Pay
    0233 Credit HQ Surp War, Make Work Pay
Patient Protection Act Surplus Warrants"Adoption Credit, Small Business Tax Credit, and Therapeutic Tax Credit" (Journal Number 045)
  1. The following information is required to journalize Patient Protection Act Surplus Warrants (Journal Number 045)

  2. Source data for Patient Protection Act Surplus Warrants journal entries are the warrants from GWA.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Surplus Warrants. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight PPA Act Surplus Warrant
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Click Cancel
    Maintain Transaction Window Possible Source Journals Highlight possible source journal Click on "Action" then "Add" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight preferred ledger classification
    Amount Enter the amount to be journalized. Click on OK.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 045 PPA Act Surplus Warrants:

    Account Number Post As Account Name
    Adoption Credit, Surp War
    5658 Debit Adoption Credit, HQ Disb
    0250 Credit Adoption Credit, Surp Warrant
    Small Business, Surp War
    5673 Debit Small Business Credit, HQ Disb
    0251 Credit Small Business Credit, Surp Warrant
    Therapeutic Credit, Surp War
    5659 Debit Therapeutic Credit, HQ Disb
    0252 Credit Therapeutic Credit, Surp Warrant
Rebate Surplus Warrant (Journal Number 066)
  1. The following information is required to journalize Rebate Surplus Warrant (Journal Number 066).

  2. Source data for Rebate Surplus Warrant journal entry is the warrant from GWA.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Surplus Warrants. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Rebate Surplus Warrant
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Principal
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 066 Rebate Surplus Warrant:

    Account Number Post As Account Name
    5640 Debit HQ Expense Disbursement, Principal
    0205 Credit HQ Surp Warrant, Rebate
Refund Interest Surplus (Journal Number 038)
  1. The following information is required to journalize Refund Interest Surplus Warrant (Journal Number 038).

  2. Source data for Refund Interest Surplus Warrant journal entry is the warrant from GWA.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Surplus Warrants. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Refund IRC Int Surplus
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Principal
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 038 Refund Interest Surplus:

    Account Number Post As Account Name
    5650 Debit HQ Expense Disbursement, Interest.
    0204 Credit HQ Surplus Warrant, Interest.

Refund Principal Surplus (Journal Number 037)
  1. The following information is required to journalize Refund Principal Surplus Warrant (Journal Number 037).

  2. Source data for Refund Principal Surplus Warrant journal entry is the warrant from GWA.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Surplus Warrants. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Refund IRC Prin Surplus Warrant
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Principal
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 037 Refund Principal Surplus:

    Account Number Post As Account Name
    5640 Debit HQ Expense, Disbursement, Principal.
    0203 Credit HQ Surplus Warrant, Principal.

Refundable Credit Surplus Warrant (Journal Number 069)
  1. The following information is required to journalize Refundable Credit Surplus Warrant (Journal Number 069).

  2. Source data for Refundable Credit Surplus Warrants journal entries are the warrants from GWA.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Surplus Warrants. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Refundable Surplus Warrant
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight preferred ledger classification
    Amount Enter the amount to be journalized. Click on OK.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 069 Refundable Credit Surplus Warrant;

    Account Number Post As Account Name
    AMT - Individual, Principal
    5670 Debit HQ Expense, Amt- IND
    0229 Credit HQ Surplus Warrant, Amt - IND
    Housing, Principal
    5671 Debit HQ Expense, Housing
    0230 Credit HQ Surplus Warrant, Amt - IND
    AMT - Corporate, Principal
    5672 Debit HQ Expense , AMT -Corp
    0231 Credit HQ Surplus Warrant, Amt - Corp
Warrants/Supplemental Warrants
  1. This subsection provides instructions for entering journals for Warrants and Supplemental Warrants. The Warrants/Supplemental Warrants option in the RACS Main Menu is used to post Treasury disbursement of Principal, Interest, Earned Income Credit and Child Credit and increases the disbursement of account totals.

    1. Warrants are issued by Treasury at the beginning of a fiscal year to provide funds for tax refunds.

    2. Supplemental Warrants are requested from Treasury during the fiscal year when funds to issue refunds are almost depleted.

    3. Source data for all Warrant journal entries are the warrants from GWA.

American Opportunity Credit, Warrant (Journal Number 078)
  1. The following information is required to journalize American Opportunity Credit Warrant (Journal Number 078).

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Warrants/ Suppl. Warrant. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight American Opp. CR, Warrant
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Amer OPP. Cr., Warrant
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  2. The following general ledger accounts are affected by Journal 078 American Opportunity Credit Warrant:

    Account Number Post As Account Name
    0032 Debit HQ Warrant, American Opp Tax Cr
    5647 Credit HQ Expense, American Opp Tax Cr
Build America Bond, Warrant (Journal Number 098)
  1. The following information is required to journalize Build America Bond, Warrant (Journal Number 098).

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Warrants/ Suppl. Warrant. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Build America, Warrant
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Build America, Warrant
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  2. The following general ledger accounts are affected by Journal 098 Build America Bond, Warrant:

    Account Number Post As Account Name
    0035 Debit HQ Warrant, Build America Bond
    5648 Credit HQ Expense, Build America Bond
Child Credit Warrant (Journal Number 022)
  1. The following information is required to journalize Child Credit Warrants (Journal Number 022).

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Warrants/Supplemental Warrants. Click on "Apply " button.
    Revenue Accounting Control System Sub Menu Record Highlight Child Credit Warrant.
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click "OK" or "Add."
    Maintain Journal Entry Ledger Classification Highlight Child Credit Warrant or Reverse Child Credit Warrant.
    Amount Enter the amount to be journalized. Click on "OK" .
    Screen will default to the reverse entry. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct.. Click on "OK" .
    If incorrect.. Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click Enter Key
    Post Click on "Post" .

  2. The following general ledger accounts are affected by Journal 022, Child Credit Warrant:

    Account Number Post As Account Name
    0022 Debit HQ Warrant, Child Credit
    5660 Credit HQ Expense, Child Credit

COBRA, Warrant (Journal Number 095)
  1. The following information is required to journalize COBRA, Warrant (Journal Number 095).

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Warrants/ Suppl. Warrant. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight COBRA, Warrant
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight COBRA, Warrant
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  2. The following general ledger accounts are affected by Journal 095 COBRA, Warrant:

    Account Number Post As Account Name
    0036 Debit HQ Warrant, COBRA
    5645 Credit HQ Expense, COBRA
Earned Income Credit (Journal Number 034)
  1. The following information is required to journalize Earned Income Credit Warrant (Journal Number 034).

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Warrants/ Suppl. Warrant. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Earned Income Credit
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight EIC, Warrant
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  2. The following general ledger accounts are affected by Journal 034, Earned Income Credit:

    Account Number Post As Account Name
    0006 Debit HQ Warrant, Earned Income Credit
    5610 Credit HQ Expense, Earned Income Credit

Government Retiree, Warrant (Journal Number 092)
  1. The following information is required to journalize Government Retiree, Warrant (Journal Number 092).

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Warrants/ Suppl. Warrant. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Government Retiree, Warrant
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Government Retiree, Warrant
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  2. The following general ledger accounts are affected by Journal 092 Government Retiree, Warrant:

    Account Number Post As Account Name
    0042 Debit HQ Warrant, Govt Retiree CR
    5644 Credit HQ Expense, Govt Retiree Credit
HCTC/Informant Warrant (Journal Number 070)
  1. The following information is required to journalize HCTC/Informant Warrant (Journal Number 070).

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Warrants/ Suppl. Warrant. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight HCTC/Informant, Warrant
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight HCTC/Informant,Warrant,
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  2. The following general ledger accounts are affected by Journal 066 HCTC/Informant Warrant:

    Account Number Post As Account Name
    HCTC Warrant
    0023 Debit HQ Warrant, HCTC
    5651 Credit HQ Expense Disbursement, HCTC
    Informant Warrant
    0043 Debit HQ Warrant, Informant
    5620 Credit HQ Expense Disbursement, Informant
Hire-Bond Warrants "Energy Construction Bond, New Clean Renewable Energy Bond, Qualified School Construction Bond, and Qualified Zone Academy Bond" (Journal Number 041)
  1. The following information is required to journalize Hire-Bond Warrants (Journal Number 041).

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Warrants/ Suppl. Warrant. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Hire-Bond Warrant
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Click Cancel
    Maintain Transaction Window Possible Source Journals Highlight possible source journal Click on "Action" then "Add" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight possible source journals
    Amount Enter the amount to be journalized. Click on OK.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  2. The following general ledger accounts are affected by Journal 041 Hire-Bond Warrants:

    Account Number Post As Account Name
    Zone Academy Bonds, Warrant
    0045 Debit Zone Academy Bonds, Warrant
    5656 Credit Zone Academy Bonds, HQ Disb
    School Construction Bonds, Warrant
    0046 Debit School Construction Bonds, Warrant
    5657 Credit School Construction Bonds, HQ Disb
    Renewable Energy Bond, Warrant
    0047 Debit Renewable Energy Bond, Warrant
    5654 Credit Renewable Energy Bond, HQ Disb
    Energy Conservation Bond, Warrant
    0048 Debit Energy Conservation Bond, Warrant
    5655 Credit Energy Conservation Bond, HQ Disb
Make Work Pay, Warrant (Journal Number 025)
  1. The following information is required to journalize Make Work Pay, Warrant (Journal Number 025).

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Warrants/ Suppl. Warrant. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Make Work Pay, Warrant
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Make Work Pay,Warrant
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  2. The following general ledger accounts are affected by Journal 025 Make Work Pay, Warrant:

    Account Number Post As Account Name
    0033 Debit HQ Warrant, Make Work Pay
    5646 Credit HQ Expense, Make Work Pay
Postage Warrants (Journal Number 031)
  1. Section Reserved.

Patient Protection Act Warrants "Adoption Credit, Small Business Tax Credit, and Therapeutic Tax Credit" (Journal Number 044)
  1. The following information is required to journalize Patient Protection Act Warrant (Journal Number 044).

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Warrants/ Suppl. Warrant. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight PPA Warrant
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Click Cancel
    Maintain Transaction Window Possible Source Journals Highlight possible source journal Click on "Action" then "Add" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight possible source journals
    Amount Enter the amount to be journalized. Click on OK.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  2. The following general ledger accounts are affected by Journal 044 PPA Act Warrants:

    Account Number Post As Account Name
    Adoption Credit, Warrant
    0050 Debit Adoption Credit, Warrant
    5658 Credit Adoption Credit , HQ Disb
    Small Business, Warrant
    0051 Debit Small Business, Warrant
    5673 Credit Small Business, HQ Disb
    Therapeutic Credit, Warrant
    0052 Debit Therapeutic Credit. Warrant
    5659 Credit Therapeutic Credit, HQ Disb
Rebate Warrants (Journal Number 065)
  1. The following information is required to journalize Rebate Warrants (Journal Number 065).

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Warrants/ Suppl. Warrant. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Rebate Warrant
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Rebate Warrant
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  2. The following general ledger accounts are affected by Journal 065 Rebate Warrant:

    Account Number Post As Account Name
    0005 Debit HQ Warrant, Rebate
    5640 Credit HQ Expense Disbursement, Principal
Refund IRC Interest (Journal Number 033)
  1. The following information is required to journalize Refund IRC Interest Warrants (Journal Number 033).

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Warrants/ Suppl. Warrant. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Refund IRC Interest
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Refund Warrant Interest
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  2. The following general ledger accounts are affected by Journal 033, Refund IRC Interest:

    Account Number Post As Account Name
    0004 Debit HQ Warrant, Interest
    5650 Credit HQ Expense Disbursement, Interest

Refund Principal Warrant (Journal Number 032)
  1. The following information is required to journalize Refund Principal Warrant (Journal Number 032).

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Warrants/Supplemental Warrants. Click on "Apply " button.
    Revenue Accounting Control System Sub Menu Record Highlight Refund IRC Principal.
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click "OK" or "Add" .
    Maintain Journal Entry Ledger Classification Highlight Disbursement, Principal or Refunding IRC Principal.
    Amount Enter the amount to be journalized. Click on "OK" .
    Screen will default to the reverse entry. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct.. Click on "OK" .
    If incorrect.. Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click Enter Key
    Post Click on "Post" .

  2. The following general ledger accounts are affected by Journal 032, Refund Principal:

    Account Number Post As Account Name
    0003 Debit HQ Warrant, Principal
    5640 Credit HQ Expense Disbursement, Principal

Refundable Credit Warrant (Journal Number 068)
  1. The following information is required to journalize Refundable Credit Warrant (Journal Number 068).

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Warrants/ Suppl. Warrant. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Refundable Warrant
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight preferred ledger classification
    Amount Enter the amount to be journalized. Click on OK.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  2. The following general ledger accounts are affected by Journal 068 Refundable Credit Warrant:

    Account Number Post As Account Name
    AMT - Individual, Principal
    0029 Debit HQ Warrant, Amt - IND
    5670 Credit HQ Expense, Amt- IND
    Housing, Principal
    0030 Debit HQ Warrant, Amt - IND
    5671 Credit HQ Expense, Housing
    AMT - Corporate, Principal
    0031 Debit HQ Warrant, Amt - Corp
    5672 Credit HQ Expense , AMT -Corp
Other Applications
  1. This subsection contains instructions for journals listed in the Headquarters Other Control Main Menu. Select Other from the HQ Main Menu.

Allowance for Doubtful Accounts (ADA) (Journal Number 073)
  1. The following information is required to journalize Allowance for Doubtful Accounts (ADA) (Journal Number 073).

  2. Source data for ADA is the 3 day close monthly spreadsheet from Revenue Transactional Analysis Section.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Other Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Allowance DoubtAcct (ADA
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter ADA and the month from the source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight ADA, Reversal
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 073 Allowance for Doubtful Accounts (ADA):

    Account Number Post As Account Name
    1429 Debit Allowance for Doubtful Accounts
    4150 Credit HQ Due to Treasury, ADA
American Opportunity Credit, Reclass (Journal Number 077)
  1. The following information is required to journalize American Opportunity Credit Reclass (Journal Number 077).

  2. Source data for AOTC entry is the Individual Income Tax Credits report (IITC report #480-1G-11) obtained from Control D.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Other Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight American Opp. CR, Reclass
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Amer Opp. Cr., Reclass
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 077 American Opportunity Credit Reclass:

    Account Number Post As Account Name TAS
    0903 Debit HQ Disbursement, Principal 20X0903
    0932 Credit Disbursement, American Opp Tax 20X0932
  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    20X0932 DEBIT 20X0903 CREDIT

Build America Bond and Recovery Zone Bond, Reclass (Journal Number 097)
  1. The following information is required to journalize Build America Bond, Reclass (Journal Number 097).

  2. Source data for the Build America Bond entry is Business Income Tax Credits report (BITC report #180-1D-11) obtained from Control D.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Other Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Build America, Reclass
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Build America, Reclass
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 097 Build America Bond, Reclass:

    Account Number Post As Account Name TAS
    Build America Bond, Reclass
    0903 Debit HQ Disbursement, Principal 20X0903
    0935 Credit Disbursement, Build America Bond 20X0935
    Recovery Zone, Reclass
    0903 Debit HQ Disbursement, Principal 20X0903
    0935 Credit Disbursement, Build America Bond 20X0935
  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    Build America Bond, Reclass
    20X0935 DEBIT 20X0903 CREDIT
    Recovery Zone, Reclass
    20X0935 DEBIT 20X0903 CREDIT

Child Credit Disbursement (Journal Number 011)
  1. The following information is required to journalize Child Credit Disbursements.

  2. Source data for the Child Credit entry is the Individual Income Tax Credits report (IITC report #480-1G-11) obtained from Control D.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select Child Credit Disbursement.
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document.
    Maintain Journal Entry Ledger Classification Highlight Child Credit Disbursement.
    Amount Enter the amount to be journalized. Click on "OK" .
    Screen will default to the reverse entry. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Possible Source Journals Highlight NTRR Line Data DEC. Click on "Action" then "Add" .
    Maintain Source Journal Click on "OK" or "Add" .
    Maintain Journal Entry Line # Enter 2
    Principal Click on box.
    Item Enter 1
    Amount Enter amount.
    When next screen appears repeat for all Decreases. Then click on Cancel.
    Maintain Source Journal When next screen appears it gives status. Click on " OK" .
    Maintain Transaction Window Possible Source Window Highlight NTRR Line data INC. Click on "Action" then "Add" .
    Maintain Journal Entry Line # Enter 2.
    Principal Click on box.
    Item Enter 1.
    Amount Enter amount.
    When next screen appears repeat for all Increases. Then click on Cancel.
    Maintain Source Journal When next screen appears it gives status. Click on " OK" .
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click Enter Key.
    Post Click on "Post" .
  3. The following general ledger accounts are affected by Journal 011 Child Care Credit:

    Account Number Post As Account Name
    0903 Debit HQ Disbursement Principal
    0922 Credit HQ Child Credit
  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    20X0922 DEBIT 20X0903 CREDIT

COBRA, Reclass (Journal Number 094)
  1. The following information is required to journalize COBRA, Reclass (Journal Number 094).

  2. Source data for the COBRA Reclass entry is a report from the CAMS1 drive ('dci0050cpcams1').

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Other Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight COBRA, Reclass
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight COBRA, Reclass
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 094 COBRA, Reclass:

    Account Number Post As Account Name TAS
    0903 Debit HQ Disbursement, Principal 20X0903
    0936 Credit Disbursement, COBRA 20X0936
  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    20X0936 DEBIT 20X0903 CREDIT

DMF Transfer From Budget Clearing Account (BCA) (Journal Number 004)
  1. The following information is required to journalize the transfer of DMF Refund Offsets from the BCA to the Interest Appropriation Account and the IRS reimbursable charge for collection (Journal 004).

  2. Source data for the DMF Interest entry is the monthly DMF 224 Statement of Transactions.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select DMF Transfer from BCA.
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document.
    Cycle Enter cycle period. Click on "OK" or "Add" .
    Maintain Journal Entry Ledger Classification Highlight DMF Transfer from BCA.
    Amount Enter the amount to be journalized. Click on "OK" .
    Screen will default to the reverse entry. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Possible Source Journals Highlight Excise NTRR Decrease. Click on"Action" then "Add" .
    Maintain Source Journal Click on "OK" or "Add" .
    Maintain Journal Entry Line # Enter 4
    Interest Click on box.
    Item Enter 1
    Amount Enter amount.
    Maintain Source Journal When next screen appears it gives status. Click on " Cancel"
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click Enter Key.
    Post Click on "Post" .
  3. The following general ledger accounts are affected by Journal 004, DMF Transfer from BCA:

    Account Number Post As Account Name
    0904 Debit HQ Disbursement, Interest
    5260 Debit HQ Debtor Master File
    3875 Credit HQ Liability, Debtor Master File
    5261 Credit HQ DMF Interest Reimbursement

  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    20F3885.11 DEBIT 20X0904 CREDIT

Earned Income Credit (EIC) Advance (Journal 001)
  1. The following information is required to journalize Advance Earned Income Credit which involves money paid by employers to employees (Journals 001).

  2. Source data for the EIC ADVANCE entry is the Individual Income Tax Credits report (IITC report #480-1G-11) obtained from Control D.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select EIC Advance.
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document.
    Cycle Enter cycle period. Click on "OK" or "Add" .
    Maintain Journal Entry Ledger Classification Highlight EIC Advance or EIC Advance (CR).
    Amount Enter the amount to be journalized. Click on "OK" .
    Screen will default to the reverse entry for EIC. Click on "Cancel for EIC" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click Enter Key.
    Post Click on "Post" .

  3. The following general ledger accounts are affected by Journal 001 EIC Advance:

    Menu Option Posting Number Debit Account Credit Account
    EIC Advance 001 2111 0906
    EIC Advance (CR) 001 0906 2111

  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS RECEIPT AND COLLECTIONS
    20X0906 CREDIT 200101 CREDIT

Earned Income Credit (EIC) Disbursement (Journal Number 057)
  1. The following information is required to journalize the EIC Disbursement (Journal Number 057).

  2. Source data for the EIC Disbursement entry is the Individual Income Tax Credits report (IITC report #480-1G-11) obtained from Control D.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select EIC Disbursement.
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.
    Cycle Enter cycle date. Click "OK" .
    Maintain Journal Entry Ledger Classification Highlight EIC DMF Disbursement.
    Amount Enter the amount to be journalized. Click on "OK" .
    Screen will default to the reverse entry. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Possible Source Journals Highlight NTRR Line Data DEC or INC. Only one or the other) Click on "Action" then "Add" .
    Maintain Source Journal Click on "OK" or "Add" .
    Maintain Journal Entry Line # Enter 2.
    Principal Click on box.
    Item Enter 1.
    Amount Enter amount.
    When next screen appears click on Cancel.
    Maintain Source Journal When next screen appears it gives status. Click on " OK" .
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click Enter Key.
    Post Click on "Post" .
  3. The following general ledger accounts are affected by Journal 057, EIC Disbursements:

    Account Number Status Account Name
    0903 Debit HQ Disbursement, Principal
    0906 Credit Disbursement, Earned Income CR
  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    20X0906 DEBIT 20X0903 CREDIT

Earned Income Credit (EIC) DMF Offset (Journal Number 056)
  1. The following information is required to journalize the EIC DMF Offset (Journal 056).

  2. Source data for the EIC DMF entry is the Individual Income Tax Credits report (IITC report #480-1G-11) obtained from Control D.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select EIC DMF Offset.
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.
    Cycle Enter cycle date. Click "OK" .
    Maintain Journal Entry Ledger Classification Highlight EIC DMF Offset.
    Amount Enter the amount to be journalized. Click on "OK" .
    Screen will default to the reverse entry. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Possible Source Journals Highlight NTRR Line Data DEC or INC. (Only one or the other) Click on "Action" then "Add" .
    Maintain Source Journal Click on "OK" or "Add" .
    Maintain Journal Entry Line # Enter 2.
    Principal Click on box.
    Item Enter 1.
    Amount Enter amount.
    When next screen appears click on Cancel.
    Maintain Source Journal When next screen appears it gives status. Click on " OK" .
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click Enter Key.
    Post Click on "Post" .
  3. The following general ledger accounts are affected by Journal 056, EIC DMF Offset:

    Account Number Status Account Name
    0903 Debit HQ Disbursement, Principal
    0906 Credit Disbursement, Earned Income CR
  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    20X0906 DEBIT 20X0903 CREDIT

Economic Stimulus Rebate (Journal Number 064)
  1. The following information is required to journalize Economic Stimulus Rebate (Journal Number 064).

  2. Source data for the Economic Stimulus Rebate entry is the IPACS obtained from GWA.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Other Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Economic Stimulus Rebate
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Cycle Select cycle Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight HQ Individual (Debit)
    Amount Enter the amount to be journalized. Click on OK.
    Ledger Classification Highlight HQ Disbursement, Rebate (Credit)
    Amount Enter the amount to be journalized. Click on OK.
    Ledger Classification Highlight Child Credit Disbursement (Credit)
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Possible Source Journals Highlight NTRR Line Click on Action then
    Window Data DEC. Add.
    Maintain Source Click on OK or Add.
    Journal
    Maintain Journal Entry Line # Enter 2
    Principal Click on box.
    Item Enter 1
    Amount Enter amount.
    When next screen
    appears repeat for all
    Decreases. Then click
    on Cancel.
    Maintain Source When next screen
    Journal appears it gives status.
    Click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following General ledger Accounts are affected by Journal 064, Economic Stimulus Rebate:

    Account Number Post As Account Name TAS
    0903 Debit HQ Individual 20X0903
    0922 Debit Child Credit Disbursement 20X0922
    0905 Debit HQ Disbursement, Rebate 20X0905
    0903 Credit HQ Individual 20X0903
    0922 Credit Child Credit Disbursement 20X0922
    0905 Credit HQ Disbursement, Rebate 20X0905
  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    20X0905 DEBIT 20X0903 CREDIT
    20X0922 DEBIT 20X0903 CREDIT

Excess FICA (Journal 006)
  1. The following information is required to journalize Excess FICA (Journal Number 006)

  2. Source data for the Excess FICA entry is the IPAC from the Bureau of Public Debit.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select Excess FICA.
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click on "OK" or "Add" .
    Maintain Journal Entry Ledger Classification Highlight Excess FICA.
    Amount Enter the amount to be journalized. Click on "OK" .
    Screen will default to a reverse entry. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect.. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Possible Source Journals Highlight NTRR Line Data INC. Click on "Action" then "Add" .
    Maintain Source Journal Click on "OK" or "Add" .
    Maintain Journal Entry Line # Enter 12
    Principal Click on box.
    Item Enter 1
    Amount Enter amount.
    Maintain Source Journal When next screen appears it gives status. Click on " Cancel" .
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click Enter Key.
    Post Click on "Post" .
  3. The following general ledger accounts are affected by Journal 006, Excess FICA:

    Account Number Post As Account Name
    0903 Debit HQ Disbursement Principal
    2121 Debit HQ Individual Income
    0903 Credit HQ Disbursement Principal
    5901 Credit HQ Excess FICA
  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS RECEIPT AND COLLECTIONS
    20X0903 DEBIT 200110 CREDIT

  5. Journal 006 is used for journalizing of Excess FICA credit disbursements from the refund principal appropriation to reimburse the Individual Income Tax (Tax Class -T/C 2) trust fund receipt account. This is a once a year entry received from the Social Security Administration in August or September.

Excise Tax-Form 4136, Credit for Federal Tax Paid on Fuels, and Form 8849, Claims for Refund of Excise Tax (Journal Number 007)
  1. The following information is required for journalizing the reclassification of Excise Tax credits for fuel identified by the Treasury 90 report. These credits result in a disbursement from the Refund Principal appropriation and a reimbursement to Individual Income Tax (T/C 2) and Corporate Income Tax (T/C 3) trust fund receipts (Journal 007).

  2. Source data for EXCISE (Journal 007) entry is the Highway Trust Fund and Airport and Airways Refunds certifications.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select Excise. (Forms 4136 and 8849)
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click on "OK" or "Add" .
    Maintain Journal Entry Ledger Classification Highlight Principal 20X0903(04).
    Amount Enter the amount to be journalized. Click on "OK" .
    Highlight T/C 3 Corporation.
    Enter the amount to be journalized. Click on "OK" .
    Highlight T/C 2 Individual.
    Enter the amount to be journalized. Click on "OK" .
    When next screen appears click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Possible Source Journals Highlight Excise NTRR Increase. Click on "Action" then "Add" .
    Maintain Source Journal Click on "OK" or "Add" .
    Maintain Journal Entry Line # Enter 78
    Principal Click on box.
    Item Enter 1
    Amount Enter amount.
    When next screen appears repeat with a different Line # for each NTRR Increase. Then click on Cancel.
    Maintain Source Journal When done, next screen appears and it gives status of all NTRR Increases. Click on "OK" .
    Maintain Transaction Window Possible Source Journals Highlight Excise NTRR Decrease. Click on "Action" then "Add" .
    Maintain Source Journal Click on "OK" or "Add" .
    Maintain Journal Entry Line # Enter 78
    Principal Click on box.
    Item Enter 1
    Amount Enter amount.
    When next screen appears repeat with a different Line # for each NTRR Decrease. Then click on Cancel.
    Maintain Source Journal When done, next screen appears and it gives status of all NTRR Decreases. Click on "OK"
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click Enter Key.
    Post Click on "Post" .

    Note:

    Form 8849, Claim for Refund of Excise Tax, is the correct form to be used on the above screen. If reference is made to Form 843, then it is used for Claim of an Abatement.

  3. The following general ledger accounts are affected by Journal 007, Excise (Forms 4136, Computation of Credit for Federal Tax on Fuels or 8849, Claims for Refund of Excise Tax):

    Account Number Post As Account Name
    2121 Debit/Credit T/C 2 Individual Income Revenue Receipts, Direct
    2131 Debit/Credit T/C 3 Corporation Revenue Receipts, Direct
    20X0903(04) Debit/Credit HQ Disbursement Principal

  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS RECEIPTS AND COLLECTIONS
    (04)20X0903 DEBIT 200110 CREDIT
    200111 CREDIT

Excise Tax-Net Tax Refund Report (NTRR) (Journal Number 008)
  1. The following information is required for journalizing the reclassification of Excise tax refunds identified by the Treasury 90 report (Journal 008). These refunds result in a zero (0.00) net disbursement from the Refund Principal appropriation, and no general ledger accounts are affected. Journal 008 is done immediately after doing journal number 007 discussed in 1.31.7.4.4.2.6.12.

  2. Source data for EXCISE (Journal 008) entry is the Highway Trust Fund and Airport and Airways Refunds certifications.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select Excise NTRR.
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.
    Maintain Journal Entry Ledger Classification Highlight Principal 20X0903(03).
    Amount Enter the Debit amount to be journalized. Click on "OK" .
    Highlight Principal 20X0903(04).
    Enter the Credit amount to be journalized. Click on "OK" .
    Highlight Principal 20X0903.
    Enter the Credit amount to be journalized. Click on "OK" .
    The next screen will show the two Debits and one Credit required. When this screen appears click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Possible Source Journals Highlight Excise NTRR Increase. Click on "Action" then "Add" .
    Maintain Source Journal Click on "OK" or "Add" .
    Maintain Journal Entry Line # Enter 79
    Principal Click on box.
    Item Enter 1
    Amount Enter amount.
    When next screen appears repeat with a different Line # for each NTRR Increase. Then click on Cancel.
    Maintain Source Journal When done, next screen appears and it gives status of all NTRR Increases. Click on "OK" .
    Maintain Transaction Window Possible Source Journals Highlight Excise NTRR Decrease. Click on "Action" then "Add" .
    Maintain Source Journal Click on "OK" or "Add" .
    Maintain Journal Entry Line # Enter 78
    Principal Click on box.
    Item Enter 1
    Amount Enter amount.
    When next screen appears repeat with a different Line # for each NTRR Decrease. Then click on Cancel.
    Maintain Source Journal When done, next screen appears and it gives status of all NTR Decreases. Click on "OK"
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click Enter Key.
    Post Click on "Post" .

  3. The following general ledger accounts are affected by Journal 008, Excise (Forms 4136, Computation of Credit for Federal Tax on Fuels or 8849, Claims for Refund of Excise Tax):

    Account Number Post As Account Name
    20X0903(04 Debit Principal
    20X0903(04 Credit Principal

  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    (04)20X0903 DEBIT (03)20X0903 CREDIT
    20X0903 CREDIT

Excise Tax-Windfall Profits, and Earmarked Report (Journal Number 005)
  1. The following information is required to journalize the reclassification of revenue between Excise Tax Trust Fund, Earmarked Report, and Windfall Profits Tax Trust Fund receipt accounts. This information is entered from Report 180-50-11, Posted Transactions Report (Journal 005).

  2. Source data for the Earmarked journal entry the Earmark report.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Other. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight Excise (Windfall,Earmark).
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click on "OK" or "Add" .
    Ledger Classification Highlight HQ Excise (Windfall,Earmark DR). (Debit)
    Amount Enter the amount to be journalized as the first debit. Click on "OK" .
    Amount Enter the amount to be journalized as the second debit. Click on "OK" .
    Ledger Classification Highlight HQ Excise. (Credit)
    Enter amount to be journalized as a credit. Click on "OK" .
    The next screen will show the status of accounts. If status is accurate, click on "Cancel" .
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click Enter Key.
    Post Click on "Post" .

  3. The following general ledger accounts are affected by Journal 005, Excise, Windfall or Earmarked:

    Account Number Post As Account Name
    2199 Debit HQ Windfall Profit
    2141 Debit HQ Excise
    2141 Credit HQ Excise
    5029 Credit HQ Earmarked Trust Fund

  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS RECEIPT AND COLLECTIONS TAS GROSS DISBURSEMENTS
    200152 DEBIT 14X5029.3 CREDIT

Frozen Credit (Journal Number 029)
  1. The following information is required to journalize Frozen Credit (Journal Number 029).

  2. Source data for Frozen Credit is the IMF Report of Frozen Credits (P/R/F 701-52-12) Undelivered Refund total and BMF Report of Frozen Credits (P/R/F 555-06-11) Undelivered Refund total.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Other Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Frozen Credit
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document Frozen Credit (Fiscal year ).
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Frozen Credit Adjustment.
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 029 Frozen Credit:

    Account Number Post As Account Name TAS
    2725 Debit Frozen Credit Payable
    2825 Credit Frozen Credit Adjustment
Government Retiree, Reclass (Journal Number 091)
  1. The following information is required to journalize Government Retiree, Reclass (Journal Number 091).

  2. Source data for the Government Retiree Credit entry is the Individual Income Tax Credits report (IITC report #480-1G-11) obtained from Control D.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Other. Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Government Retiree, Reclass
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Government Retiree, Reclass
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 091 Government Retiree, Reclass:

    Account Number Post As Account Name TAS
    0903 Debit HQ Disbursement, Principal 20X0903
    0942 Credit Disbursement, Govt Retiree Credit 20X0942
  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    20X0942 DEBIT 20X0903 CREDIT

HCTC Internal Financial Management (IFM)Portion (Journal Number 071 and 072)
  1. The following information is required to journalize HCTC IFM Portion (Journal Number 071 and 072).

  2. Source data for HCTC entry is from the Integrated Financial System.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Other Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight HCTC IFM Portion
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight 0923 Portion
    Amount Enter the amount to be journalized. Click on OK.
    Ledger Classification Highlight 6163 Portion
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 071 and 072 HCTC IFM Portion:

    Account Number Post As Account Name
    0923 Portion
    5160 Debit HQ Principal, HCTC 0923
    0923 Credit Health Care Tax Credit
    6163 Portion
    5165 Debit HQ Principal, HCTC 6163
    0616 Credit HQ Disbursement, HCTC 6163
Hire-Bond Reclass "Energy Construction Bond, New Clean Renewable Energy Bond, Qualified School Construction Bond, and Qualified Zone Academy Bond" (Journal Number 043)
  1. The following information is required to journalize Hire Bond Reclass (Journal Number 043).

  2. Source data for the Hire-Bond Reclass entries is the Business Income Tax Credits report (BITC report #180-1D-11) obtained from Control D.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Other Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Refundable Credit
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Click Cancel
    Maintain Transaction Window Possible Source Journals Highlight possible source journal Click on "Action" then "Add" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight preferred ledger classification
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    Highlight NTRR Line Data DEC or INC. (Only one or the other) Click on "Action" then "Add" .
    Click on "OK" or "Add" .
    Enter Line #65.
    Click on principal box.
    Enter amount.
    When next screen appears click on Cancel.
    When next screen appears it gives status. Click on " OK" .
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 043 Hire-Bond Reclass:

    Account Number Post As Account Name TAS
    Zone Academy Bond, Reclass
    0903 Debit HQ Disbursement, Principal 20X0903
    0945 Credit Zone Academy Bond, Reclass 20X0945
    School Construction Bond, Reclass
    0903 Debit HQ Disbursement, Principal 20X0903
    0946 Credit School Construction Bond, Reclass 20X0946
    Renewable Energy Bond, Reclass
    0903 Debit HQ Disbursement, Principal 20X0903
    0947 Credit Renew Energy Bond, Reclass 20X0947
    Energy Conservation Bond, Reclass
    0903 Debit HQ Disbursement, Principal 20X0903
    0948 Credit Energy Conservation Bond, Reclass 20X0948
  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    Zone Academy Bond, Reclass
    20X0945 DEBIT 20X0903 CREDIT
    School Construction Bond, Reclass
    20X0946 DEBIT 20X0903 CREDIT
    Renewable Energy Bond, Reclass
    20X0947 DEBIT 20X0903 CREDIT
    Energy Conservation Bond, Reclass
    20X0948 DEBIT 20X0903 CREDIT

Make Work Pay, Reclass (Journal Number 024)
  1. The following information is required to journalize Make Work Pay, Reclass (Journal Number 024).

  2. Source data for the Make Work Pay entry is the Individual Income Tax Credits report (IITC report #480-1G-11) obtained from Control D.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Warrants/ Other Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Make Work Pay, Reclass
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Make Work Pay, Reclass
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 024 Make Work Pay, Reclass:

    Account Number Post As Account Name TAS
    0903 Debit HQ Disbursement, Principal 20X0903
    0933 Credit Disbursement, Make Work Pay 20X0933
  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    20X0933 DEBIT 20X0903 CREDIT

Net Receivable Change for SOCA (Journal Number 076)
  1. The following information is required to journalize Net Receivable Change SOCA (Journal Number 076).

  2. Source data for the Net Receivable Change for SOCA entry is the RACS report 2003 SGL Year to date general ledger trial balance by account.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Other Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Net Receivable Change SOCA
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Net Receivable Change SOCA
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 076 Net Receivable Change SOCA.

    Account Number Post As Account Name
    2750 Debit HQ Accrual Adjustment Collections
    2850 Credit HQ Accrual Adjustment Transfers
Patient Protection Act "Adoption Credit, Small Business Tax Credit, Therapeutic Tax Credit, and Branded Prescription Drug" (Journal Number 046)
  1. The following information is required to journalize Patient Protection Act (Journal Number 046).

  2. Source data for the Adoption Credit entry is the Individual Income Tax Credits report (IITC report #480-1G-11) obtained from Control D.

  3. Source data for the Small Business Tax Credit entry is the Business Income Tax Credits report (BITC report #180-1D-11) obtained from Control D.

  4. Source data for Therapeutic Tax Credit entry is an email from Health and Human Services received on the 1st work day of the month.

  5. Source data for Branded Prescription Drug entry is Excise Tax Collection Report #555-42-11.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Other Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Refundable Credit
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Click Cancel
    Maintain Transaction Window Possible Source Journals Highlight possible source journal Click on "Action" then "Add" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight preferred ledger classification
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    Highlight NTRR Line Data DEC or INC. (Only one or the other) Click on "Action" then "Add" .
    Click on "OK" or "Add" .
    Enter Line #2.
    Click on principal box.
    Enter amount.
    When next screen appears click on Cancel.
    When next screen appears it gives status. Click on " OK" .
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  6. The following general ledger accounts are affected by Journal 046 Patient Protection Act:

    Account Number Post As Account Name TAS
    Adoption Credit, Reclass
    0903 Debit HQ Disbursement, Principal 20X0903
    0950 Credit Adoption Credit, Reclass 20X0950
    Small Business, Reclass
    0903 Debit HQ Disbursement, Principal 20X0903
    0951 Credit Small Business Reclass 20X0951
    Therapeutic Credit, Reclass
    0903 Debit HQ Disbursement, Principal 20X0903
    0952 Credit Therapeutic Credit, Reclass 20X0952
    BPD Rev Red, Reclass
    0903 Debit HQ Disbursement, Principal 20X0903
    2145 Credit BPD Receipts 200152
    BPD Rev., Reclass
    2145 Debit BPD Receipts
    2141 Credit HQ Excise
  7. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    Adoption Credit, Reclass
    20X0950 DEBIT 20X0903 CREDIT
    Small Business Tax Credit, Reclass
    20X0951 DEBIT 20X0903 CREDIT
    Therapeutic Credit, Reclass
    20X0952 DEBIT 20X0903 CREDIT

    GWA Reclass Entry
    Credits Credits
    TAS GROSS DISBURSEMENTS TAS RECEIPT AND COLLECTIONS
    BPD Rev Red, Reclass
    20X0903 CREDIT 200152 CREDIT

Photocopy Fees (Journal Number 035)
  1. The following information is required to journalize the Photocopy Fees (Journal Number 035).

  2. Source data for the Photo Fees entry is the IPACs obtained from GWA.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select Photocopy Fees.
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document.
    Maintain Journal Entry Ledger Classification Highlight Photocopy Fees.
    Amount Enter the amount to be journalized. Click on "OK" .
    Screen will default to the reverse entry. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click Enter Key.
    Post Click on "Post" .
  3. The following general ledger accounts are affected by Journal 035 Photocopy Fees:

    Account Number Post As Account Name
    0920 Debit HQ Photocopy Fee
    5900 Debit HQ BCA, Disbursement
    5630 Credit HQ Expense, Photocopy Fee
    0920 Credit HQ Photocopy Fee
Postage Repayment (Journal Number 009)
  1. The following information is required to journalize postage repayments.

  2. Source data will be provided once this journal is utilized.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select Postage Repayment.
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document.
    Maintain Journal Entry Ledger Classification Highlight Postage Repayment.
    Amount Enter the amount to be journalized. Click on "OK" .
    Screen will default to the reverse entry (there are two possible entries, postage repayment and reverse postage repayment, both can not be made in the same journal entry, so when the screen defaults to the other possible entry, it is cancelled). Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click Enter Key.
    Post Click on "Post" .
Presidential Election Campaign Fund (PECF) (Journal 003)
  1. The following information is required for the Presidential Election Campaign Fund (Journal 003) is used to reclassify Withholding (Tax Class 1) receipts to the Presidential Election Campaign Trust Fund. This information is entered from Report P/R/F 480-43-30, Presidential Election Campaign Fund Report.

  2. Source data for PECF entry is the Individual Income Tax Credits report (IITC report #480-1G-11) obtained from Control D.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select Presidential Election Fund.
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document.
    Cycle Enter cycle period. Click on "OK" or "Add" .
    Maintain Journal Entry Ledger Classification Highlight Presidential Election Fund.
    Amount Enter the amount to be journalized. Click on "OK" .
    Screen will default to the status screen showing details for Presidential Election. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click Enter Key.
    Post Click on "Post" .

  3. The following general ledger accounts are affected by Journal 003 PECF:

    Menu Option Posting Number Debit Account Credit Account
    Presidential Election Fund 003 5081 2111

  4. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS RECEIPTS AND COLLECTIONS
    20X0906 DEBIT 200101 CREDIT

Private Collection. Agency (PCA) (Journal Number 063)
  1. The following information is required to journalize Private Collection Agency (PCA) (Journal Number 063).

  2. Source data will be provided once this journal is utilized.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Other Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Private Collection. Agency (PCA)
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight PCA Fund
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following General ledger Accounts are affected by Journal 063 Private Collection Agency (PCA):

    Account Number Status Account Name
    5111 Debit HQ Expense PCA Fund
    2121 Credit HQ Individual Income
Refundable Credit (Journal Number 067)
  1. The following information is required to journalize Refundable Credit (Journal Number 067).

  2. Source data for the Individual AMT and Housing Credit entries is the Individual Income Tax Credits report (IITC report #480-1G-11) obtained from Control D.

  3. A report from Carlos Andrade is received month via email for Corporate AMT.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Other Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Refundable Credit
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight preferred ledger classification
    Amount Enter the amount to be journalized. Click on OK.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    Highlight NTRR Line Data DEC or INC. (Only one or the other) Click on "Action" then "Add" .
    Click on "OK" or "Add" .
    Enter 2.
    Click on box.
    Enter 1.
    Enter amount.
    When next screen appears click on Cancel.
    When next screen appears it gives status. Click on " OK" .
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  4. The following general ledger accounts are affected by Journal 067 Refundable Credit:

    Account Number Post As Account Name TAS
    AMT - Individual, Principal
    0903 Debit HQ Disbursement, Principal 20X0903
    0929 Credit Disbursement, AMT-Ind 20X0929
    Housing, Principal
    0903 Debit HQ Disbursement, Principal 20X0903
    0930 Credit Disbursement, Housing 20X0930
    AMT - Corporate, Principal
    0903 Debit HQ Disbursement, Principal 20X0903
    0931 Credit Disbursement, AMT -Corp 20X0931
  5. The following transaction will be made in the GWA reclassification module:

    GWA Reclass Entry
    Debits Credits
    TAS GROSS DISBURSEMENTS TAS GROSS DISBURSEMENTS
    AMT - Individual, Principal
    20X0929 DEBIT 20X0903 CREDIT
    Housing, Principal
    20X0930 DEBIT 20X0903 CREDIT
    AMT - Corporate, Principal
    20X0931 DEBIT 20X0903 CREDIT

Resolve BCA (Journals 054 and 055)
  1. The following information is required to journalize corrected items cleared from the BCA to the proper account:

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select Resolve BCA.
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    RACS Intermediate Menu Select Highlight Resolve BCA-Credit. Click on "Apply" .
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document.
    Maintain Journal Entry Ledger Classification Highlight BCA Credit To.
    Amount Enter the amount to be journalized. Click on "OK" .
    Ledger classification Highlight Disbursement, Principal.
    Amount Enter the amount to be journalized. Click on "OK" .
    Screen will default to Disbursement Interest. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click Enter Key.
    Post Click on "Post" .

  2. Any of the following general ledger accounts may be affected by Journal 054, Resolve BCA - Debit, or 055, Resolve BCA - Credit:

    Account Number Resolve BCA — Debit (054) Resolve BCA — Credit (055) Account Name
    5900 Debit Credit HQ BCA Disbursement
    0903 Credit Debit HQ Disbursement, Principal
    0904 Credit Debit HQ Disbursement, Interest
    0906 Credit Debit HQ Disbursement, Earned Income Credit
    0913 Credit Debit HQ Disbursement, DMF
    0920 Credit Debit HQ Disbursement, Health Insurance
    2110 Credit Debit Withholding Revenue Receipts, Direct
    2120 Credit Debit Individual Income Revenue Receipts, Direct
    2130 Credit Debit Corporation Revenue Receipts, Direct
    2140 Credit Debit Excise Revenue Receipts, Direct
    2199 Credit Debit HQ Windfall Profit
    3875 Credit Debit Liability, DMF
    5081 Credit Debit HQ Presidential Election Campaign Fund

Seized Assets (Journal Number 074)
  1. The following information is required to journalize Seized Assets (Journal Number 074).

  2. Source data for the Seized Asset entry is a spreadsheet from Mark Brey.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Other Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Seized Assets
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Seized Assets
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 074 Seized Assets:

    Account Number Post As Account Name
    0651 Debit HQ Seized Assets
    4160 Credit HQ Liability, Seized Assets
Service Center Refunds (Journal Number 012)
  1. The following information is required to journalize the refund principal and interest disbursed by the Service Centers to the Headquarters general ledger accounts (Journal Number 012).

  2. Source data for the Service Center entry is the RACS Report 050, Net Tax Refund Analysis Report.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select OTHER. Click on "Apply" .
    Revenue Accounting Control System Sub Menu Record Highlight/select Service Center Refunds.
    Account Period Accept the highlighted current month or select the future month. Click on "Apply" .
    Maintain Source Journal Month End NTRR Date Enter month end date. Click on "OK" .
    Maintain Journal Entry Ledger Classification Highlight Principal, SC Refund.
    Item Enter 1.
    Amount Enter the amount to be journalized. Click on "OK" .
    Highlight Interest, SC Refund.
    Item Enter 1.
    Amount Enter the amount to be journalized. Click on "OK" .
    Screen will default to the reverse entry. Click on "Cancel" .
    Maintain Source Journal Journal Entry If correct. . . Click on "OK" .
    If incorrect. . . Highlight the incorrect entry, click on "Edit" . After correction, click on "OK" .
    Maintain Transaction Window Message Click on "Message" .
    Type in message. Click Enter Key.
    Post Click on "Post" .

  3. The following general ledger accounts are affected by Journal 012, SPC Refunds.

    Account Number Status Account Name
    5110 Debit HQ Principal, SPC Refunds
    0903 Credit HQ Disbursement Principal
    5210 Debit HQ Interest, SPC Refunds
    0904 Credit HQ Disbursement, Interest

Tax Receivable Adjustment (Journal Number 028)
  1. The following information is required to journalize Tax Receivable Adjustment (Journal Number 028).

  2. Source data for Tax Receivable Adjustment is the 3 day close monthly spreadsheet from Revenue Transactional Analysis Section.

    Windows Prompt Description / Action Select or Enter
    RACS Main Menu Highlight/select Other Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight Tax Receivable Adjustment
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document TX Rec Adj and the month from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight Tax Receivable Adj
    Amount Enter the amount to be journalized. Click on OK.
    Screen will default to the reverse entry. Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  3. The following general ledger accounts are affected by Journal 028 Tax Receivable Adjustment:

    Account Number Post As Account Name
    1430 Debit Tax Receivable Adjustment
    4150 Credit HQ Due to Treasury, ADA
Journal Reversals (Journal Number 903, Journal Number 902, and Journal Number 905)
  1. The journal reversal window is used to correct a completed erroneous entry. Its number is 903. Other windows include a line modification adjustment window( 902) and a line adjustment window (905). The journal reversal steps follow:

    1. Enter DBA MAIN MENU.

    2. Select "Reverse" .

    3. Reversal Journal Screen will appear (Journal Number 903).

    4. Enter Journal Number to be corrected.

    5. Select "Message" - Annotate the Journal Number that is being reversed and a brief explanation as to the reason. (Example: Correction to Journal Number 016-MMDDYY-XXX, erroneous entry for amount, original $185.00, should be $150.00).

    6. Select "OK" or "enter" .

    7. Select "Post" or "enter" .

    8. Correction Journal will appear on screen starting with Window #903, MMDDYY-XXX.

    9. Annotate Correction Journal Number on Source Document.

    10. Annotate Correction Journal Number and brief explanation as to the reason for Reversal on Original Journal posting being corrected. (Example: Same information as on Correction Journal message).

    11. Re-input correct data into appropriate Accounting Activity Window.

    12. Select "Message" prior to posting.

    13. Annotate Source Document information, Original Journal Number being corrected and the Correction Journal Number. (Example: DMF Offset, Document ID# 12345, Cycle 9425. See Original Journal Entry 016 - MMDDYY-XXX; Correction Journal 903-MMDDYY-XXX).

    14. File Journals (Original, Correction, and Re-input Journal) in binder by Journal Series (016) and number (XXX).

Super Windows
SF 224 Super Window (Journal Number 911)
  1. The following information is required to journalize SF 224 Super Window (Journal Number 911):

    Windows Prompt Description / Action Select or Enter
    DBA Main Menu Highlight/select Super Windows Click on Apply.
    Revenue Accounting Control System Sub Menu Record Highlight SF224 Super Window
    Account Period Accept the highlighted current month or select the future month. Click on Apply button.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight the preferred debit to be journalized
    Amount Enter the amount to be journalized. Click on OK.
    Repeat for each account that has an amount. When finished with required data input, select Click on Cancel.
    Maintain Transaction Window Source Journal Highlight Super SF224 Credit Click on Action and then ADD.
    Maintain Source Journal Document # Enter document number from source document.
    Prepare Date Enter current date or date of source document. Click OK or Add button.
    Maintain Journal Entry Ledger Classification Highlight the preferred credit to be journalized
    Amount Enter the amount to be journalized. Click on OK.
    Repeat for each account that has an amount. When finished with required data input, select Click on Cancel.
    Maintain Source Journal Journal Entry If correct.. Click on OK.
    If incorrect.. Highlight the incorrect entry, click on Edit. After correction, click on OK.
    Maintain Transaction Window Message Click on Message.
    Type in message. Click Enter Key.
    Post Click on Post.
  2. The following general ledger accounts are affected by Journal 911 SF 224 Super Window:

    Account Number Post AS Account Name TAS
    0543 CR/DR Sup 224 Recl Informant n/a
    0616 CR/DR Sup 224 Recl HCTC 6163 n/a
    0903 CR/DR Sup 224 Recl Principal 20X0903
    0904 CR/DR Sup 224 Recl Interest 20X0904
    0905 CR/DR Sup 224 Recl Econ Stim 20X0905
    0906 CR/DR Sup 224 Recl EIC 20X0906
    0922 CR/DR Sup 224 Recl Child CR 20X0922
    0923 CR/DR Sup 224 Recl HCTC 20X0923
    0929 CR/DR Sup 224 Recl AMT Cr Ind 20X0929
    0930 CR/DR Sup 224 Recl House RC 20X0930
    0931 CR/DR Sup 224 Recl AMT Cr Corp 20X0931
    0932 CR/DR Sup 224 American Opp Tax 20X0932
    0933 CR/DR Sup 224 Make Work Pay 20X0933
    0935 CR/DR Sup 224 Build America 20X0935
    0936 CR/DR Sup 224 COBRA 20X0936
    0942 CR/DR Sup 224 Gov't Retiree 20X0942
    0945 CR/DR Sup 224 Zone Acad Bonds 20X0945
    0946 CR/DR Sup 224 Sup 224 School Const Bond 20X0946
    0947 CR/DR Sup 224 Renew Energy Bond 20X0947
    0948 CR/DR Sup 224 Energy Con Bonds 20X0948
    0950 CR/DR Sup 224 Adoption Credit 20X0950
    0951 CR/DR Sup 224 Small Business 20X0951
    0952 CR/DR Sup 224 Therapeutic Cr 20X0952
    2111 CR/DR Sup 224 Recl With/FICA 20-0101
    2121 CR/DR Sup 224 Recl Individual 20-0110
    2131 CR/DR Sup 224 Recl Corporation 20-0111
    2141 CR/DR Sup 224 Recl Excise 20-0152
    2151 CR/DR Sup 224 Recl Estate Gift 20-0153
    2171 CR/DR Sup 224 Recl CTA 20-0130
    2181 CR/DR Sup 224 Recl FUTA 20-0121
    2199 CR/DR Sup 224 Recl Windfall Profit 20-0154
    3875 CR/DR Sup 224 Recl IPAC Susp 20F3885.11
    4160 CR/DR Sup 224 Recl Liab SeizAst n/a
    5029 CR/DR Sup 224 Recl Ear Tr Fnd 14X5029
    5081 CR/DR Sup 224 Recl PEC 20X5081.1
    5110 CR/DR Sup 224 Recl Prin SC Ref n/a
    5120 CR/DR Sup 224 Recl Prin, FUTA n/a
    5130 CR/DR Sup 224 Recl Prin, RRT n/a
    5140 CR/DR Sup 224 Recl Prin Customs n/a
    5150 CR/DR Sup 224 Recl Prin, BATF n/a
    5160 CR/DR Sup 224 Recl Prin HC 0923 n/a
    5165 CR/DR Sup 224 Recl Prin HC 6163 n/a
    5210 CR/DR Sup 224 Recl Int, SC Ref n/a
    5220 CR/DR Sup 224 Recl Int, FUTA n/a
    5230 CR/DR Sup 224 Recl Int, RRT n/a
    5240 CR/DR Sup 224 Recl Int, Customs n/a
    5250 CR/DR Sup 224 Recl Int, BATF n/a
    5260 CR/DR Sup 224 Recl DMF n/a
    5261 CR/DR Sup 224 Recl DMF Int Reim n/a
    5511 CR/DR Sup 224 Recl Exp PCA Fnd 20X5510.1
    5644 CR/DR Sup 224 Recl Gov't Retiree n/a
    5645 CR/DR Sup 224 Recl COBRA n/a
    5646 CR/DR Sup 224 Recl MWP n/a
    5647 CR/DR Sup 224 Recl American Opp n/a
    5648 CR/DR Sup 224 Recl BAB n/a
    5654 CR/DR Sup 224 RecRenewEnergyBon n/a
    5655 CR/DR Sup 224 RecEnergyConBonds n/a
    5656 CR/DR Sup 224 RecZoneAcadBonds n/a
    5657 CR/DR Sup 224 RecSchoolConBond n/a
    5658 CR/DR Sup 224 Recl Adoption Cr n/a
    5673 CR/DR Sup 224 RECL Small Business n/a
    5659 CR/DR Sup 224 RECL Therapeutic Cr n/a
    5900 CR/DR Sup 224 Recl BCA Disburse n/a
    5901 CR/DR Sup 224 Recl Excess FICA n/a
    6737 CR/DR Sup 224 Recl NMI 20X6737

Research Options

  1. This subsection identifies the five options available to Accounting Technicians to research posted journals from the Journal Research Menu. (The trial balance is created from the Balance Research menu as described in IRM 1.31.7.3.6.1).

  2. The following table lists the options available from the Journal Research icon and the primary features of each. On-line research replaces the Daily Production Report (DPR) print, not the end-of-day reports.

    Action Bar Option Pop-Up Menu Option Description
    List Journal Control Use this option to list all journal activity for a designated date. Then select a journal from the drop down menu for more detail.
    List Batch Posting Summary Use this option to research batch posting and failures for day or month. This option replaces the RACS Report 99.
    List Source Journal Use this option to research all journals for a designated Source Journal type.
    Display Journal Control Use this option to research a specific journal when you know the journal number.
    Display Source Journal Use this option to research a specific journal when you know the Document Number or the FRB and Batch Date.

    Note:

    The Assessment Certificate Number will not appear under the "Document" until the Assessment Certificate, Form 23C is posted to the Assessments Report.

    Caution:

    Do not use this option if the Document Number may have been used more than once. The system will select only the first occurrence of the Document Number.

  3. The following steps should be used for Journal Research:

    Step Action
    1 Select the Journal Research Icon
    2 From the previous table, determine the type of research that you need.
    3 Select List or Display from the Action Bar.
    4 From the pop-up menu, select the desired research option.
    5 Complete the required information as follows:
    Option Required Information