3.17.30 SC Data Controls

Manual Transmittal

November 03, 2017

Purpose

(1) This transmits revised IRM 3.17.30 Accounting and Data Control, SC Data Controls.

Material Changes

(1) IPU 17U0361 issued 02-24-2017 IRM 3.17.30.1.2.4 added subsection to address SCCF ELMS Training Courses.

(2) IPU 17U0361 issued 02-24-2017 IRM 3.17.30 added 199 titles for all captions throughout the IRM.

(3) IPU 17U0646 issued 04-06-2017 IRM 3.17.30.1, Created new Program Scope and Objectives subsection per Heightened Awareness, Sensitivity, and Understanding of Internal Controls Memo.

(4) IPU 17U0646 issued 04-06-2017 IRM 3.17.30.1.1 Created Background, IRM 3.17.30.1.2 Responsibilities, IRM 3.17.30.1.3 Terms/Definitions/Acronyms, IRM 3.17.30.1.4 Related Resources under the new subsection.

(5) IPU 17U0646 issued 04-06-2017 IRM 3.17.30.2 Updated to include Data Control Run Numbers.

(6) IPU 17U0646 issued 04-06-2017 IRM 3.17.30.2.1 Updated to include SCCF Runs.

(7) IPU 17U0646 issued 04-06-2017 IRM 3.17.30.3 Deleted this section due to the data was incorporated into the new subsection IRM 3.17.30.1

(8) IPU 17U0956 issued 06-05-2017 IRM 3.17.30.10.8(28) and (29) Updated EOY Conversion Phase 2 , GUF validation process.

(9) IPU 17U0956 issued 06-05-2017 IRM 3.17.30.14.6(2) Updated to include Reports Analyst signature on the Form 3996.

(10) IPU 17U1112 issued 07-07-2017 IRM 3.17.30.14.1.1 Corrected the Chart for Last Processing cycle for Nov and Dec.

(11) IPU 17U1112 issued 07-07-2017 IRM 3.17.30.14.6(2) Updated to include email to HQ analyst for Form 3996 submission.

(12) IPU 17U1112 issued 07-07-2017 IRM 3.17.30 Updated references throughout.

(13) IPU 17U1301 issued 09-01-2017 IRM 3.17.30.14.14.5 Updated the Timeliness yellow and red score criteria.

(14) IRM 3.17.30.1.2 Added required paragraph concerning IDRS violation message procedure.

(15) IRM 3.17.30.17.1 Updated SCCF Aged Transcripts dates to reflect 2018.

(16) IRM 3.17.30.1.4 Updated to add ELMS course.

(17) IRM 3.17.30.7.4 (2) Updated Area Office Code chart to include Cincinnati.

(18) IRM 3.17.30.9.11 Updated the caption for Figure 3.17.30-101 to SCF0743.

(19) IRM 3.17.30.12.2.1 (1) Updated retention document information.

(20) IRM 3.17.30.14.1.1 Updated Reports Cycle Cutoff Chart to reflect 2018 year.

(21) IRM 3.17.30.14.14.5 (2) Clarified the Red scorecard criteria for timeliness.

(22) IRM 3.17.30.18.2 Corrected the caption for Figure 3.17-195

(23) IRM 3.17.30 Updated the acronym MEF to MeF throughout.

(24) IRM 3.17.30 Corrected IRM references throughout.

Effect on Other Documents

IRM 3.17.30 dated November 23, 2016 effective January 1, 2017 is superseded. This IRM also incorporates the following IRM procedural updates (IPU’s) issued from March 24, 2017 thru September 1, 2017 - 17U0361, 17U0646, 17U0956, 17U1112, and 17U1301.

Audience

This IRM provides instructions for use by the Data Control function, also known as the Balancing function, in the Submission Processing Campus.

Effective Date

(01-01-2018)

Linda J. Brown
Director, Submission Processing
Wage and Investment Division

Program Scope and Objectives

  1. Purpose: This IRM includes instructions for maintaining and balancing the Service Center Control File (SCCF), balancing and releasing transaction tapes to the Enterprise Computing Center (ECC), and balancing the Submission Processing Campus (SPC) suspense accounts.These instructions are provided for use by the Data Controls function, also known as the Balancing function, in the Submission Processing Campus Accounting Operation.

    Note:

    IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2., Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

  2. Audience: Submission Processing Accounting Data Control

  3. Policy Owner: The Director of Submission Processing

  4. Program Owner: Submission Processing Accounting Control Section

Background

  1. These instructions are provided for use by the Data Controls function, also known as the Balancing function, in the Submission Processing Campus Accounting Operation.

  2. The SCCF is a real time file designated to control all documents and revenues while accountable to the Submission Processing Campus.

  3. Document Locator Number: Each document is assigned a document locator number (DLN)

    1. The DLN is established on the SCCF when the document is being processed and remains on the SCCF until accountability is transferred to the ECC or the document is deleted.

    2. Closed records are removed from the SCCF periodically, but may be retrieved from the Historic File using Command Code SCFTRH.

    3. Unpostables are not controlled on the SCCF. Control is reestablished when an unpostable is rejected or nullified.

    • Individual Master File (IMF)

    • Business Master File (BMF)

    • Employee Plans Master File (EPMF)

    • Information Returns Program (IRP)

    • Automated Non-Master File (ANMF)

  4. Each record that establishes, updates, or adjusts the SCCF is called a control record. Each control record contains a From and To code, indicating the SCCF balances to be increased or decreased.

  5. Each control record is validity checked and printed on the Control Record Listing (CRL), before being processed to the SCCF.

    1. Invalid control records are error coded on the CRL or printed on an invalid records list.

    2. Valid control records are input to the SCCF, where additional checks are made to ensure consistency with records already on the file. Each record that cannot post to the SCCF is printed on an Invalid Transcript.

    3. On-line SCCF adjustments are validated and posted in real time and listed on the CRL the next day without re-validation.

  6. SCCF is researched using Command Code SCFTR from any Integrated Data Retrieval System (IDRS) terminal.

Responsibilities

  1. The Data Controls function is responsible for ensuring that CRL, SCCF, and Tape Edit Processing (TEP) runs are properly balanced before succeeding runs are initiated or tapes are released to the Enterprise Computing Center. The tasks of balancing and reporting for Form 3996 must be rotated periodically to mitigate the risk of fraud that could occur to the financial records

  2. Data Control balancing worksheets are located at https://organization.ds.irsnet.gov/sites/WICASSpADC/SitePages/Home.aspx

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Terms/Definitions/Acronyms

  1. Provided below are the definitions of words/terms used while working with SCCF.

    Term Definition
    Abstract Number A three digit code to identify type of tax within a tax class. See IRM 3.17.30.18.3.
    Action Delete Status Indicator(ADSI) Generated by Trans Deletion Control Record or manually with from to code 7–7 to prevent block proof records from posting to SCCF. See IRM 3.17.30.9.4.
    Automated Non-Master File (ANMF) Primary NMF function providing automation of NMF accounts; generates abstract number for SCCF good block proof record.
    Batch/Block Tracking System (BBTS) Batch creation and tracking system with on-line adjustment and roadmapping capabilities. See IRM 3.17.30.3.2.1.
    Block Proof Records These are the generated control records which change the SCCF balances by moving documents in good, error, or reject status. The block proof records are listed on the Tape Control Record List. See IRM 3.17.30.6.7.
    Block Sequence List A listing in sequence number order of all DLNs that are being released to tape ECC. See IRM 3.17.30.6.7.
    Block Status Code Printed on transcript in field S to identify current status of the block on SCCF, e.g., A for active, I for inactive, S for shelved, etc. See IRM 3.17.30.4.2.
    Block Out of Balance (BOB) Code SCCF related BOB Codes are generated when control records fail to find matching DLNs on SCCF, when count and/or amount is different, and when duplicate control records are entered. See IRM 3.17.30.9.12.
    BOB Indicator Code to indicate that a block is in BOB status. See IRM 3.17.30.9.12.
    CADE The Customer Account Data Engine (CADE) system is the cornerstone of the IRS modernization program. It is incrementally replacing the IRS tape-based Individual Master File (IMF) system as the system of record for taxpayer account and return data. CADE is being developed and implemented over a series of multiple releases. Taxpayer accounts are moved from the IMF to the modernized system based on a segmented approach whereby the simplest accounts are moved first (e.g., Form 1040EZ accounts), followed by increasingly complex taxpayer accounts with each new phase. CADE was discontinued in June 2011.
    CADE 2 Customer Account Date Engine 2 is a centralized relational database. Beginning January 2012, the Individual Master File (IMF) will provide daily processing of taxpayers accounts.
    Control-D Control-D/Web Access Server accesses reports via the Internet. It uses your Web browser to let you view reports using sophisticated viewers. filters, and indexing capabilities. This application will replace Electronic Online Network System (EONS).
    Command Code SCFAJ Command Code used to input on-line adjustments to the SCCF. See IRM 3.17.30.5.
    Command Code SCFDL Command Code used to access the on-line delete file prior to running the daily Tape Edit Processing (TEP). See IRM 3.17.30.11.2.
    Command Code SCFRQ Command Code used to request special SCCF transcripts. See IRM 3.17.30.16.1.
    Command Code SCFRV Command Code used to adjust the Non Master File revenue receipts report. See IRM 3.17.30.18.5.
    Command Code SCFTR This code is used to access and research any current SCCF record from an IDRS terminal. See IRM 3.17.30.4.
    Control Date Recap A summary by DLN control date of prejournalized money amounts listed on the corresponding Control Record Listing (CRL) list of Master Control Records, Tape Control Records or Nullified Control Records. See IRM 3.17.30.6.4.5.
    Control Record Listing (CRL) This is the listing of all control records input or generated for the SCCF processing date. The CRL contains separate listings for each type of control record for each Master File. See IRM 3.17.30.6.
    Control Record Source Code Indicates area or function which initiated adjustment record. See IRM 3.17.30.5.3.
    Daily Block Proof Summary (DBPS) A computer printout created daily as a management tool to monitor receipts, inventories, and processed volumes. See IRM 3.17.30.15.5.
    Delete Source Code Identifies method of deletion from TEP and determines effect the deletion will have on SCCF. See IRM 3.17.30.11.1.
    Document Locator Number (DLN) Each return is assigned a DLN that is established on the SCCF and remains until the return posts and accountability is transferred to the Enterprise Computing Center for processing to the Master File.
    Electronic Federal Tax Payment System (EFTPS) A separate EFTPS control file is maintained for electronic payments by the Ogden Submission Processing Campus. See IRM 3.17.277.
    Electronic Filing—ELF Return data received by electronic transmission, magnetic tape, or floppy disk.
    Electronic Output Network System (EONS) Using a personal computer linked to a Local Area Network (LAN) and the Unisys mainframe, reports normally received in printed form may be viewed and printed.
    Enterprise Computing Center (ECC) Delete A block of transactions deleted from a good tape file after receipt at ECC. See IRM 3.17.30.11.4.
    Enterprise Computing Center (ECC) Reject A block of transactions deleted from good tape by ECC because the block fails an ECC validity check or has an ECC read fail. See IRM 3.17.30.11.4.
    Error Code Various codes generated when control records fail to meet certain validity checks on the CRL. See IRM 3.17.30.7.
    FEDTAX—Federal Agency Tax Payment System Federal agencies use the FEDTAX II system to submit tax payments and Form 941 returns for processing in Ogden. FEDTAX II Payments are processed as part EFTPS, and Form 941 as part of 941 e-file. The original FEDTAX system was located in Andover from 1992 until July 1998.
    Form 813 A, B, C, (c), or 2 Part, Document Register This form is used to control and block transaction amounts for remittance or assessment documents. See IRM 3.17.30.3.2.3.
    Form 2275 - Records Request, Charge and Recharge This form is used as a replacement document to indicate the disposition of documents which must be removed from a block. See IRM 3.17.30.17.3.5.
    Form 9382 - Batch Transmittal This form lists all block DLNs in a batch. It is a routing slip which controls the batches of documents from one processing point to another. This form is also used to establish SCCF control for non-remittance DLNs. See IRM 3.17.30.3.2.2.
    Form 3893 - Re-entry Document Control This document is used to control and to input the block header for documents being reinput or reprocessed with the original DLN. See IRM 3.17.30.11.8.
    Form 3996 - Tax Revenue Receipts Recap This form is used to balance Account 2100 (Direct Revenue Receipts) by tax class to the SCCF, Revenue Receipts Control Sheets, and all other accounts that include current revenue receipt monies. See IRM 3.17.30.14.6.
    Form 4028 - Service Center Control File Adjustment Record This form is used to remove, establish, and adjust records or money on the SCCF. See IRM 3.17.30.5.6.
    Form 4028-A - Service Center Control File Renumber Adjustment Record This form is used to simultaneously remove a DLN and establish a replacement DLN on the SCCF. See IRM 3.17.30.5.7.
    Form 6752—Return Non-Refile Flag This form is used to document missing Aged items which must be written off the SCCF. See IRM 3.17.30.17.5.
    Form 6845 - SCCF Transcript Request Worksheet This automated form is used to prepare special SCCF transcript requests for input with Command Code SCFRQ. See IRM 3.17.30.16.1.
    Form 8166 - Revenue Accounting Control System (RACS) Input Reconciliation Sheet Form prepared by Accounting Branch technicians to consolidate source data for input to (RRACS) terminals.
    From Code Usually indicates balance on SCCF being decreased. See IRM 3.17.30.5.2.
    Government On-line Accounting Link System - GOALS A government-wide telecommunication network which links the Submission Processing Campus to the Regional Financial Centers and Treasury Financial Management Service to obtain disbursement and deposit information; used to process interagency transactions and to submit reports to Treasury Financial Management Service.
    Historic Reactivation The systemic or manual process whereby inactive SCCF modules are retrieved from the Historic SCCF to the current SCCF data base. See IRM 3.17.30.4.6.
    Historic Transcript A computer generated listing of DLNs being removed from the SCCF with closed balances. This transcript should be produced at least once each month. See IRM 3.17.30.16.4.
    Input System Source Code Indicates system through which master control record originates, e.g., RRPS, IDRS, IRP OCR, etc. See IRM 3.17.30.6.4.3.
    Invalid Control Records List Control records which cannot be recognized as belonging to one of the established control record lists. See IRM 3.17.30.6.2.
    Master Block Control Sheet (MBCS) A summary by tax class of all revenue receipts currently on the SCCF. See IRM3.17.30.14.5.
    Master Control Record (MCR) A record that establishes SCCF control. MCRs are generated by BBTS, SCFAJ, IDRS, ISRP-RRPS, RPS for Lockbox, and IRP OCR, or produced from ISRP input. See IRM 3.17.30.3.2.
    Master File System ID Code Numerics assigned to identify file system. Valid numerics, 1 through 6. See IRM 3.17.30.4.1.
    Modernized Electronic Filing (MeF) Receives and processes electronic filed returns in an Internet environment.
    MIR Miscellaneous Inventory Report (formerly known as MISTLE): A weekly report of inventory data received from all Submission Processing Campuses for SC Monitoring. See IRM 3.17.30.17.7.
    NPJ Batch Recap A list of all non-remittance blocks (Non-Prejournalized) established on the SCCF from Form 9382. This is a portion of the CRL. See IRM 3.17.30.6.4.6.
    Nullified Unpostable An unpostable item that cannot be corrected by normal correction procedures. It is removed from the unpostable file and established on the SCCF. See IRM 3.17.30.13.1.
    Other Prejournalized (OPJ) A prejournalized transaction which does not meet the requirements for a revenue receipt on the CRL or Revenue Receipt Control Sheet (RRCS). The transaction will have a non revenue receipt document code (45, 48, 51, 56, 58, 68), a prior year Julian date, or fail certain CRL validity checks. See IRM 3.17.30.6.4.1.
    Overflow block A DLN module on SCCF with 149 control records. See IRM 3.17.30.10.5.
    Prejournalized Trial Balance A computer generated printout of the prejournalized balances on the SCCF. It consists of a control date recap, a summary of the in-process amounts, and a Future DLN Listing. See IRM 3.17.30.15.1.
    Railroad Retirement Board Link (RRBLINK) System for processing electronic transfer of funds for payment of employment taxes by employers filing Form CT–1.
    Receipts Control Account (RCA) A manually prepared worksheet used for a cumulative control of revenue receipts data. See IRM 3.17.30.14.2.
    Record Type ID Code Code that indicates the type of control record either posted to SCCF or attempting to post to SCCF. See IRM 3.17.30.4.5.
    Reinput A document that has not posted to the Master File being sent back through ISRP with the original DLN. See IRM 3.17.30.11.8.2.
    Reinput Source Code Indicates other than initial input of document or block. See IRM 3.17.30.4.5.
    Reject A numbered return or document that is removed from pipeline processing because of an unprocessable condition.
    Integrated Submission Remittance Processing (ISRP) - Residual Remittance Processing System (RRPS) System for processing payments and vouchers received from taxpayers, assigning and controlling payment DLNs, and preparing a deposit package for the banking system and for Accounting.
    Renumber Reclassification Summary A summary of the reclassified, renumbered block proof records from all Master Files by general ledger account to facilitate balancing and journalization. See IRM 3.17.30.6.5.
    Reprocessable A document that has posted to the Master File with erroneous data. It is reestablished on the SCCF and processed with the correct data and the same DLN. These records will contain a "R" source code on the SCCF.
    Revenue Receipts Prejournalized amounts associated with any valid document code except document codes 34, 45, 48, 51, 54, 58, or 68 . Only "current" revenue receipts (with DLN control dates within the current fiscal year) are accumulated for reports purposes, except during the two cycles of "13th Month" (September Supplemental) processing.
    Revenue Receipts Control Sheet (RRCS) A breakout of the tax classes of the prejournalized, other prejournalized and future amounts being transferred to Enterprise Computing Center (ECC) on the transaction tape or being reestablished on the SCCF as nullified unpostables. See IRM 3.17.30.10.2.
    Submission Processing Campus Recognition/Image Processing System (SCRIPS) SCRIPS is an image capture and data processing system. See IRM 3.17.30.3.10.
    SCCF Aged Transcript A printed transcript of all DLNs with aged open balances, based on variable aging criteria. See IRM 3.17.30.17.1.
    Service Center Control File (SCCF) Computer established records of all data in process in the Submission Processing Campus. See IRM 3.17.30.3.
    Submission Processing Campus (SC) Delete An accounting block to be removed from the Submission Processing Campus transaction tape before release to ECC. The blocks are deleted by the Tape Edit Processor. .
    Tape Edit Processing (TEP) This is the computer program which is the last step in transaction processing before the tapes are transmitted to ECC. The TEP deletes any record that fails certain validity checks or that is identified for deletion on the SCFDL delete file. See IRM 3.17.30.11.1.
    Tape Sequence Number (TSN) The sequential number assigned to each block on the transaction tape when it is prepared for release to ECC. Each Good Block Proof Record on the CRL will identify the TSN and all Submission Processing Campus and ECC deletes will use the number to locate records to be deleted from the transaction tape. See IRM 3.17.30.6.7.
    To Code Usually indicates balance on SCCF being increased. See IRM 3.17.30.5.2.
    Transcript Code Various codes generated for invalid postings to SCCF based on error conditions encountered and type record attempting to post to SCCF. See IRM 3.17.30.9.
    Treasury Reports Data Indicator Indicated in "TI" field on Tape CRL to identify blocks adjusting the Treasury Report on gas and oil. See IRM 3.17.30.6.7.
  2. A list of acronyms found throughout this IRM follows:

    Acronym Definition
    AAV Accountability Acceptance Vouchers
    ABC Alpha Block Control
    ADSI Action Delete Status Indicator
    ANMF Automated Non-Master File
    BBTS Batch/Block Tracking System
    BEITC Business Energy Investment Tax Credit
    BMF Business Master File
    BOB Block Out of Balance
    BPR Block Proof Record
    BSL Block Sequence List
    CADE 2 Customer Account Data Engine 2
    CAWR Combined Annual Wage Reporting
    CC Command Code
    CMS Cash Management System
    CR Credit
    CRL Control Record Listing
    DDIA Direct Debit Installment Agreement
    DBA Database Administrator
    DBPS Daily Block Proof Summary
    DCF Dishonored Check File
    DED Data Edit and Validation
    DLN Document Locator Number
    DOJ Department of Justice
    DPS Daily Posting Summary
    DPS Document Processing System
    DR Debit
    EC Error Code
    ECC Enterprise Computing Center
    ECP Electronic Check Presentation
    EDT Electronic Data Transfer
    EFT Electronic Funds Transfer
    EFTPS Electronic Federal Tax Payment System
    EIF Entity Index File
    EIN Employer Identification Number
    ELF Electronic Filing System
    EOD End-of-Day
    EONS Electronic Output Network System
    EPMF Employee Plans Master File
    ERS Error Resolution System
    ETD Electronic Transmitted Data
    FEDTAX Federal Agency Tax Payment System
    FLC File Location Code
    FTD Federal Tax Deposit
    GBP Good Block Proof
    GLF General Ledger File
    GMF General Mainline Framework
    GOALS Government On-Line Accounting Link System
    GUF Generalized Unpostable Framework
    HC Historic Cycle
    IDRS Integrated Data Retrieval System
    IMF Individual Master File
    IRM Internal Revenue Manual
    IRP Information Returns Processing
    ISRP Integrated Submission Remittance Processing
    IT Information Technology
    LAN Local Area Network
    MBCS Master Block Control Sheet
    MCR Master Control Record
    MCRL Master Control Record Listing
    MeF Modernized Electronic Filing
    MFC Master File Code
    MFT Master File Tax
    MIR Management Information Report for Top Level Executives
    N/R No Remittance
    NMF Non-Master File
    NPJ Non-Prejournalized
    OCR Optical Character Recognition
    OPJ Other Prejournalized
    PCD Program Completion Date
    PVS Processing Validation Section
    RRACS Redesigned Revenue Accounting Control System
    RCA Receipts Control Account
    RPS Remittance Processing System
    RPSID Remittance Processing System Identification
    RRBLINK Railroad Retirement Board Link
    RRCS Revenue Receipts Control Sheet
    RRPS Residual Remittance Processing System
    RTR Remittance Transaction Register
    SC Submission Processing Center
    SCCF Service Center Control File
    SCRIPS Submission Processing Campus Recognition/Image Processing System
    SPC Submission Processing Campus
    SSN Social Security Number
    TEP Tape Edit Processor
    TIN Taxpayer Identification Number
    TSN Tape Sequence Number
    TC Tax Class
    URF Unidentified Remittance File
    XREF Cross Reference
    XSF Excess Collections File

Related Resources

  1. The following manual sections or documents are frequently used in conjunction with this IRM.

    • Instruction Guide - Course 2489 (ELMS Components 10819/10820), Controlling and Balancing Service Center Data

    • Instruction Guide - Course 2489 (ELMS Components 56359/56360), Processing SCCF Invalid Transcripts

    • IRM 2.3, IDRS Terminal Responses

    • IRM 2.4, IDRS Terminal Input

    • IRM 3.10.5, Batch/Block Tracking System (BBTS)

    • IRM 3.17.277, Electronic Payments

    • IRM 3.40.37, General Instructions

    • IRM 3.30.123, Processing Timeliness Criteria and Critical Dates

    • IRM 3.17.63, Redesigned Revenue Accounting and Control System

    • IRM 3.17.41, Accounting and Operating Reports

    • IRM 3.17.46, Automated Non-Master File Accounting

    • IRM 3.17.64, Accounting Control General Ledger Policies and Procedures

Data Control Run Numbers

  1. CRL Outputs

    Number Title
    SCF0141 Invalid Control Records List
    SCF0142 Block Sequence List
    SCF1141 Adjustment Control Record List
    SCF1142 Master Control Record List
    SCF1143 Control Date Recap—Master Control Records
    SCF1144 Non-Prejournalized Batch Recap
    SCF1145 Error Deletion List
    SCF1146 Renumber Control Record List
    SCF1147 Control Record Renumber Reclassification Summary
    SCF1148 New DLN Record List
    SCF1149 Nullified Control Record List
    SCF1150 Control Date Recap—Nullified Unpostables
    SCF1151 Tape Control Record List
    SCF1152 Control Date Recap—Good Block Proof Records
  2. SCCF Outputs

    Number Title
    SCF0740 No Activity Listing
    SCF0740B Repeat No Activity List
    SCF0741 Block Completion List
    SCF0742 Control File Summary
    SCF0743 Control File Transcript Invalid Modules
    SCF0744 Control File Transcripts Aged Manual Modules
    SCF0745 SCCF Historic Transcripts
    SCF0746 SCCF Special Transcripts
    SCF0747 Prejournalized Trial Balance
    SCF0748 Prejournalized Trial Balance—SCCF Future DLN List
    SCF0749 Status Listing
    SCF0750 Control File Transcripts Aged Error/Reject Modules
    SCF0751 Control File Transcripts Aged Manual and Err/Rej Modules
    SCF0752 SCCF Aged Summary
    SCF0753 Control File Transcripts Aged Bob Modules
    SCF0754 Cycle Proof List (Daily)
    SCF0755 Cycle Proof List (Weekly)
    SCF0756 Master Block Control Sheet
  3. Revenue Receipts

    Number Title
    SCF1340 Revenue Receipts Control Sheet
    SCF1341 NMF Report of U.S. Internal Revenue Receipts
    SCF1342 Revenue Adjustment Listing
  4. Tape Edit Processor Outputs

    Number Title
    GMF1540 Invalid Deletes List
    GMF1541 Unmatched Deletes List
    GMF1542 Deleted Records List
    GMF1543 Transaction Release Adjustment Report
    GMF1544 Transaction Release List
    GMF1545 Transaction Release Summary
  5. Unpostables

    Number Title
    GUF5140 No Match Error List
    GUF5141 Invalid Data Base Correction
    GUF5149 GUF Extract Run Control Report
    GUF5340 Unpostable Control Report
    GUF5342 Nullified Unpostable—Revenue Receipts Control Sheet
    GUF5547 Nullified Distribution Listing—Data Controls
  6. Other SCF Listings

    Number Title
    SCF0143 EPMF Extract Report
    SCF0160 Run Control Report
    SCF0341 Block Delete Request List
    SCF0360 Run Control Report
    SCF0541 Transcript Request List
    SCF0560 Run Control Report
    SCF05H60 Run Control Report (Historic)
    SCF0760 Run Control Report
    SCF1160 Run Control Report
    SCF1360 Run Control Report
    SCF1560 Run Control Report
    SCF1640 Run Control Report
    SCF1641 Error Report
    SCF1642 ANMF Input Recap Control Listing
    SCF1741 Reactivation Request List
    SCF1742 Required Reactivation File List for SCF96
    SCF1760 Run Control Report
    SCF9641 Reactivation Request No Match Report
    SCF9660 Run Control Report
    SCF9741 Reactivation Requests List
    SCF9760 Run Control Report
  7. Error Resolution System

    Number Title
    ERS0540 Error Resolution Rejected Records List
    ERS1740 Error Resolution New Suspense List
    ERS1742 Error Resolution Duplicate Document DLN Register
    ERS1747 Error Resolution Inventory Control Report
    ERS1749 Edit Dup-DLN and New Suspense Data
  8. RPS Listings

    Number Title
    RPS0341 RPS Remittance Recap
    RPS0342 RPS General Ledger Account Number List
    RPS0540 RPS Pre-Mainline Correction Mismatch List
    RPS0541 RPS Pre-Mainline Update Run Control Report
    RPS0543 Pre-Mainline Update Block Proof List
  9. ISRP-RRPS

    Number Title
    ISR0441 Detail Pocket Cut Report and Check Pocket Summary
    ISR0540 RRPS Master File Remittance Recap Report
    ISR0541 RRPS Document Remittance Register Report (813 equivalent)
    ISR0542 General Ledger Account and List
    ISR0543 End Point Master Listing Report
    ISR0545 RRPS NMF Remittance Recap Report
    ISR0546 RRPS General Fund Remittance Recap Report
    ISR0547 RRPS Deposit Fund Remittance Recap Report
    ISR0548 RRPS Refund Repayment Remittance Recap Report
    ISR0551 Deposit Summary
  10. DED Reports

    Number Title
    DED0140 Edit Block Proof List
    DED0141 Edit Reject List
    DED0142 Edit Controls
    DED0143 RRPS Non-Ascending S/N Documents Dropped List
  11. Other GMF Reports

    Number Title
    GMF0140 Run to Run Controls
    GMF0440 Run to Run Controls
    GMF0640 Mainline Block Run Control Report
    GMF0641 BOB P Code Block List
    GMF0740 Raw Run Control Report
    GMF0840 Correction Run Control Report
    GMF0945 Block Out of Balance ID List
    GMF2740 Electronic Returns Run Control Report
    GMF3340 F1040 TIN Perfection
    GMF3740 F1040 Doc Perfection Run Control Report
    GMF39-40 Run Control Report
    GMF8141 Program Number Master List

SCCF Runs

  1. The Following SCF runs are used with the on-line SCCF.

    1. SCF01 Control Record Validation. Validity check of all control records received in batch processing. On-line control records are passed through to other runs. Creates the Invalid Control Record List and the Block Sequence List.

    2. SCF03 Control Record Posting. Consistency checks and posts all control records except on-line SCCF adjustments from SCFAJ. Creates the daily on-line delete file and the printed Block Delete Request List, SCF0341.

    3. SCF05 Control File Analysis. Updates the SCCF file. Selects records for special transcripts and reports. Creates backup file. When this run is completed, real time may be brought up for SCFTR and SCFAJ.

    4. SCF07 Control File Report and Transcripts. Creates print file for all SCCF reports.

    5. SCF11 Control Record Reports. Creates the print file for control records from batch and on-line input.

    6. SCF13 Revenue Receipts Reports. Analyzes the cumulative revenue receipts files and incoming control records, SCFRV records, and date records.

    7. SCF15 Downloads the daily on-line delete file. Sorts the deletes into TEP sequence, and outputs a delete file for GMF15, which is normally run immediately.

    8. SCF16 Updates the SCCF with ANMF 0–5 adjustments, centralized at CSPC.

    9. SCF17 Downloads records of all SCCF command codes for processing into batch programs.

    10. SCF83 Daily run to change the process date and optional criteria for reports to be produced by SCF07 and SCF13.

    11. SCF96 Batch run to extract from the cumulative historic file all records that match historic reactivation request records. Generates informational posting record for each module reactivated by SCFTRH.

    12. SCF97 Posts the extracted historic records onto the SCCF data base.

Master Control Operations

  1. This section outlines master control operations.

Establishment of SCCF Control

  1. SCCF control can be established in different ways.

    1. Form 9382, Batch Transmittal—to establish non-remittance returns and documents through BBTS. (See IRM Figure 3.17.30-1)

      Figure 3.17.30-1

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    2. Form 813, Document Register—to establish non-Residual Remittance Processing System (RRPS) remittance documents through the Integrated Submission and Remittance Processing System (ISRP). (See IRM Figure 3.17.30-2)

      Figure 3.17.30-2

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    3. Remittance Processing System (RPS) Documents—all payments and returns processed through RPS are established on the SCCF directly from a control tape produced by the RPS system.

    4. IDRS Blocks - all blocks processed through IDRS are also established on the SCCF directly from a Control tape produced by the IDRS system.

    5. Adjustment Codes - a record can be established on the SCCF with a SCCF Adjustment. The adjustment codes for establishing SCCF records are explained in IRM 3.17.30.5.1 and IRM 3.17.30.5.2.

    6. Nullified Unpostables - Nullified unpostables with Action Codes 1 and 8 are established on the SCCF from a tape produced by the GUF.

    7. IRP - Master Control Records (MCR) are also produced on a control tape from IRP OCR. These MCRs are identified by Input System Source Code S.

    8. Modernized Electronic File (MeF) programs generate master control records for the SCCF.

Reprocessable and Unpostable Control Records
  1. Master Control Records for reprocessable returns are created with a source Code R to identify the record as reprocessable.

  2. Any block established on the SCCF as a nullified unpostable, deleted unpostable, or reprocessable that had previously been removed to the SCCF historic will create a reactivation record to recall the historic module to the open SCCF. Normally, the historic record is extracted and moved to the front of the open module the next day.

Processing of Master Control Record Source Documents

  1. The following information pertains to processing of MCR source documents.

Batch Block Tracking System (BBTS)
  1. The Batch/Block Tracking System (BBTS) is an integrated batch creation and tracking system. BBTS resides on a mini computer and is connected to work areas through the Submission Processing Campus local area network.

  2. Under BBTS:

    • All Document Locator Numbers (DLNs) are generated on-line, without the possibility of systemic duplication.

    • The MCR is output via daily creation of the BBT0103 file, which is input to GMF04 for input to SCF01.

    • Errors in batch creation are nonexistent. Almost all entries are validated at the time of input. No record may be committed to the database until all errors are corrected.

  3. The BBTS incorporates the following capabilities:

    • Batch number generation for all types of returns: Non-remit (N/R), With-remit (W/R)

    • DLN generation

    • Batch tracking

    • Road mapping capabilities

    • RPSID number generation

    • Batch deletions

    • Automatic, paperless adjustments and rollbacks

    • Automatic MCR generation for N/R and W/R

    • On-line information reports for users

    • Automatic generation of Form 9382, Form 813, and Form 813-A

Form 9382 Batch Transmittal
  1. The BBTS generated Batch Transmittal, Form 9382, is routed to Data Control for retention and balancing.

  2. See IRM 3.17.30.3.4 for MCR verification procedures.

Form 813 Document Register
  1. Part 2 of every Form 813 is routed to Data Control by Clearing and Deposit or from other Submission Processing Campus functions which assign DLNs for remittance documents.

  2. The Form 813 should comprise 100 or fewer documents within the block.

  3. In the upper left portion enter an Alpha Block Control number which is obtained from the Batching Function.

  4. Run a tape on all Form 813s and enter the count and amount on the cover sheet being routed to Data Conversion. The cover sheet may be used by RRACS for journalization. (See IRM Figure 3.17.30-3)

  5. The Form 813 is routed to Data Conversion for a Master Control Record to be prepared unless the Form 813 is identified as one of the following:

    • Form RPS 813

    • Renumbered Reject

    • Reinput Document

    • Document Code 52 or 54

    • RPS Document Remittance Register Report, ISR0541 (Form 813 equivalent)

    • Form 813 originating from BBTS Manual Deposit

  6. NMF applications from Unidentified Remittance File (URF) should be established using Command Code SCFAJ, Reinput Source Code U.

    Figure 3.17.30-3

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Accounting Control Package

  1. The Submission Processing Campus Accounting Function receives Accounting Control Packages for all deposits from the Receipt and Control Branch.

  2. Portions of the package are used by Data Controls for SCCF balancing after Accounting Control balancing has been completed.

Master Control Record Verification

  1. Master Control Records (MCR) established via BBTS will appear on the SCF1144. BBT0103 is the BBTS output file that is processed through GMF04 to establish the MCRs on SCCF. Verify input of the BBT0103 input file daily by reviewing the GMF0440 run control. The Master Control Records also appear on the BBTS report titled Sorted MCR Report in the report menu of BBTS.

Accounting Package
  1. Before releasing the miscellaneous Form 813 to Data Conversion, run an adding machine tape by Julian date.

  2. When the MCRL is received, the total amount of the MCRs should equal the Deposit Tickets plus the tape of the miscellaneous Form 813.

Imbalance Conditions
  1. If there is an imbalance review:

    • Tapes of the miscellaneous Form 813.

    • Invalid Record List.

    • Form 813 for errors on the MCRL made by Data Conversion.

    • This balancing will insure that all master controls records are correctly transcribed.

Form 8627 CRL Balancing Worksheet
  1. Prepare Form 8627 (or local substitute) to balance current revenue receipt master control records to RRACS by tax class. (See IRM Figure 3.17.30-4)

    Figure 3.17.30-4

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    1. Prepare a separate form for the IDRS, mainline, and RRPS portions of the Master CRL each day. The mainline portion should be prepared immediately because the amounts have been prejournalized from the deposit tickets. The IDRS and RRPS portions can be partially prepared, then completed when the deposits have been journalized.

    2. The Taxpayer Assistance Center (TAC) Offices are now processing payments through IDRS CCPAYMT. The AORR and EOD 16 runs need to be balanced daily. If a payment was deposited by the TAC Office that could not be input through IDRS, the TAC Office would prepare a Form 3244 to be processed manually. The deposit ticket will need to be split to balance the Mainline and IDRS Control Listing. If any discrepancies are found, contact the appropriate TAC Office immediately.

    3. This form will verify that all deposit amounts have been properly classified on the MCRL and the general ledger.

    4. Complete the top portion by entering the amounts from the tax class summary at the end of the MCRL. If any tax class amounts are changed as a result of adjustments prepared from the MCRL, enter the corrected amount. (See IRM Figure 3.17.30-5)

      Figure 3.17.30-5

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    5. Take all journal windows (210, 250, 400, etc.), add by tax class, and associate with the Form 8166, Input Reconciliation Sheet. List the journal and Form 8166 number on the bottom part of form by tax class. (See IRM Figure 3.17.30-6) Use the EOD 16 Report for Journal windows needed to balance the IDRS MCRL.

    Figure 3.17.30-6

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MCRL Tax Class and Totals
  1. The total should be equal to the tax class and total of the MCRL portion. In case of an imbalance, these are some steps to take to recheck the amounts for each tax class.

    1. Recheck the Form 8166 to the daily posting summary to insure that they agree.

    2. In case of an error between tax classes, a 250 reclass correction may be necessary.

    3. Check to insure that the DCF and URF have been journalized correctly. DCF will always be tax class 1 and URF will always be tax class 2.

    4. Check Form 813 back to the CRL to insure that Data Conversion has not made a transcription error on either the DLN or amount.

Residual Remittance Processing System (RRPS) and Lockbox Procedures

  1. Most IMF and BMF payments are processed through the ISRP Residual Remittance Processing System (RRPS) and Lockbox. RRPS run ISR05 and Lockbox RPS01 generates a tape of master control records which are processed to the SCCF through RPS01, GMF04 and GMF06. On the same day, RPS 05 and RPS 07 creates blocks of transaction records which are processed through the regular series of GMF runs.

    1. Only payments are processed through ISRP RPS.

    2. Returns are separated from the payments and routed for non-remittance batching.

    3. The DLN of the payment is assigned via ISRP RPS and will have the Julian Date of the deposit.

    4. The DLN of the payment is assigned via Lockbox Bank programming with a unique FLC for the vendor site by Campus. The DLN will have the Julian Date of the deposit.

    5. ISRP sends a 170 batch journal daily to RRACS.

    6. Lockbox sends a 180 batch journal daily to RRACS.

RRPS and Lockbox Payment Processing and Balancing
  1. Ensure that all RRPS and Lockbox transactions are accounted for in the processing system.

  2. Balance the STD and OCR Raw Data File Block and Document Count from all the daily RPS0541, RRPS Pre-Mainline Update Run Control Report to the Total Blocks and Total Count to the RPS0341, RRPS Remittance Recap and the Input Files records, and the GMF0440.

  3. Balance the Mainline Raw Data File, Internal Controls and Output Controls, Block and Document Counts on the RPS0740, RPS EIF Match Run Control Report to the RPS0341, Total Blocks and Total Count on the RPS Remittance Recap. (See IRM Figure 3.17.30-7 and Figure 3.17.30-8)

    Figure 3.17.30-7

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    Figure 3.17.30-8

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  4. Balance the Lockbox document count and total deposit credits from the RPS9720, OCR Block Detail Listing (last page of the report) to the RPS0341 (Lockbox), RPS Remittance Recap. If the reports do not balance, contact your Lockbox coordinator according to local procedures.

Balancing Deposit Ticket to SCCF
  1. Balance the Block Count, less Tax Class 9 Blocks, from the ISR0551, Deposit Summary Report to the RRPS Block Counts from the RPS0341, the RPS0541, and the GMF0440. User Fees will be included in the Tax Class figures. (See IRM Figure 3.17.30-9)

  2. Balance the Form 215-A, Deposit Ticket Amount, less Tax Class 9 Amount to the RPS0342, General Ledger Account Number List, Total Amount.

  3. Balance the SCF1142, MCRL to the RPS0341, RPS Remittance Recap by counts and amounts. (See IRM Figure 3.17.30-10 and Figure 3.17.30-11)

    Figure 3.17.30-9

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    Figure 3.17.30-10

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    Figure 3.17.30-11

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Quick Count RRPS Balancing
  1. Ensure that all RRPS payment transactions are accounted for in the processing system.

  2. Balance the SCF1142, MCRL and SCF1143, Recap of the MCRL by Account Description, Tax Class, Block Count, Document Count, and Amount to the following output reports:

    • RPS Remittance Recap, RPS0341

    • General Ledger Account List, RPS0342

    • RRPS Document Remittance Register, ISR0541

    • General Ledger Account List, ISR0542

    Note:

    See IRM Figures (3.17.30-12 and 13)

    Figure 3.17.30-12

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    Figure 3.17.30-13

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RRPS Payment Processing Imbalances
  1. Check the following if an out of balance condition occurs:

    • If balancing reveals more money on the ISR General Ledger than can be identified on the RPS General Ledger, a drain problem has probably occurred.

    • Contact the System Administrator, and/or Receipt and Control, according to local procedures to confirm drain situation.

    • If the data can be recovered in the current drain, the data will be reflected in that deposit.

    • If the data cannot be recovered, it will require reinput by receipt and Control on the ISRP Transport System.

    • If the RPS General Ledger reveals more money than the ISR General Ledger, there is potential that block(s) were processed under more than one DLN.

    • Comparison of DLNs on the ISR0541 and RPS0341 should reveal the DLNs.

      Note:

      Verification of the taxpayer account will identify if the taxpayer is receiving duplicate credit. Deletion of the non-ISRP DLN may be necessary.

    • Other reports may be considered if a count imbalance exists, such as the ISR05 and RPS05 Output Reports.

    • When an imbalance occurs, review the SCF0743 for RPS transcripts, including P-Coded blocks.

    • Review GMF0140, Run-to-Run Controls, Input File RPS0701, Records Counted.

    • If the RRPS transaction imbalance cannot be identified by the above reports, it will be necessary to use an individual DLN comparison between the RPS and RRPS MCRLs and the Tape CRL.

Remittance Transaction Research System

  1. The Remittance Transaction Research (RTR) System is a database which stores information from the Remittance Register Report (Form 813) and the Endpoint Master Listing Report. This system replaces the printing process of these reports produced by ISRP and allows research to be done on-line. (See IRM Figure 3.17.30 -14)

    Figure 3.17.30-14

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  2. The RTR System allows the user to query for specific records. It is important to enter as much information as possible in order to narrow your query request. Information that may be used includes:

    1. Deposit Date (MM/DD/YYYY).

    2. Transaction Date-This is the transaction date used on the header of Form 813.

    3. Transaction Code-The payment transaction code is used in the block header and is indicative of how the payment posted to the taxpayer's module.

    4. MFT-This is the Master File Tax code that indicates the type of tax paid.

    5. Block DLN-This is the 12 digit identifying number assigned to a block of payments.

    6. Taxpayer Identification Number-This is used for posting a payment to a taxpayer's account. This field is entered with no hyphens.

    7. Sequence Number-This is the 2 digit identifier of the DLN. Each payment will have its own number.

    8. Name Control-This is the first 4 letters of a taxpayer's name.

    9. Tax Period-This is the time period of a tax paid (YYYYMM).

    10. Money Amount-This is the amount of the credit processed. A '$' sign and/or '.00' do not need to be input in order to query.

    11. Transaction Date-This is the actual transaction date of the payment that posts to a taxpayer's account (MM/DD/YYYY).

  3. See the RTR Quick Reference Guide Version 1.1.0, for more information on this application.

Receiving Voided and Corrected Batch Transmittals

  1. A copy of every Form 9382, Batch Transmittal, that is corrected or voided as a result of an error found by Data Conversion or Receipt and Control should be routed to Data Control.

  2. Be sure that the Transmittal provides sufficient audit trail information to document the change.

    1. A voided transmittal should indicate the disposition of the documents by showing the cross-reference DLN or other reason for the batch to be cancelled.

    2. A corrected transmittal should clearly show the original and new DLN or other information being changed.

Transmittal Research and Corrections
  1. Research each block on SCFTR to verify that the block is open on the SCCF and that the previous transmittal has been processed. If not processed, pull the original transmittal and mark "void " , and route the corrected transmittal to ISRP as an original unless a new transmittal is being prepared, per local procedures.

  2. If the original transmittal was processed to the SCCF, enter SCFAJ to post the corrections.

    1. If one or more DLNs have been corrected, enter code 0–0 to establish the new DLN unless a new transmittal will be received, per local procedures. If the original DLN is open on the SCCF (and not a duplicate), enter code 0–2 to delete the original DLN. Be sure to include the cross-reference DLN in the Remarks for both records.

    2. If the correction is for item count, enter code 7–0 or 8–0 to correct the count on the blocks that have been changed.

    3. If the correction is for batch number, program number, or alpha, enter code 9-9 and show the change in remarks.

  3. For a voided transmittal, enter code 0–2 to delete each block from the SCCF.

    1. Enter in Remarks the cross-reference DLN or other information showing the source or reason for the void.

    2. The new DLN (if any) will be established from a new transmittal, not from SCFAJ. However, if the new DLN is already established, input a 9–9 to show the cross-reference DLN.

  4. Route corrected and voided transmittals for filing with the originals. If the batch or program was changed, make an extra copy so that the original can be filed under the new number.

Modernized Electronic Filing (MeF) Manual Balancing

  1. Submission Processing Campuses processing Modernized Electronic Filed (MeF) returns should assure that SCCF control is established for all returns accepted by MeF that all transactions are accounted for in the system. Manual balancing procedures will need to be followed whenever the automated MeF balancing is turned off or whenever the BAL6240 and the GMF2545 do not complete successfully.

MeF Balancing
  1. The MeF Control reports will provide the totals of accepted returns from MeF.

    1. The MeF0840 (DLN Listing) displays the total of block and document counts accepted by MeF and transferred for downstream processing.

  2. Verify that the block count on the GMF0440 matches the block count on the MeF0840 and the GMF2740.

  3. Verify that the block and document counts on the MeF0840 matches the block and document count on the GMF2740.

  4. Review SCF1142 and SCF1151 for error coded electronic DLNs. If an error code is noted, identify the root cause of the error code and take necessary actions based on the error code type.

  5. Review the SCF0341 (SCFDL) and SCF0743 for transcript errors with electronic DLNs. If a Good Block Proof (GBP) requires deletion, GMF25 TEP will have to be removed from the schedule and the electronic returns will have to be processed through the normal daily GMF15 TEP.

  6. If discrepancies are identified that require computing center involvement, open a Priority 1 KISAM ticket and assign to EOPS-ECC-MOB-SCSS-UNISYS (Unisys Computer Systems Analyst (CSA) staff) with a share assign to EOPS-ECC-OSSVB-USS (Unisys Scheduling staff).

Automated MeF Balancing Procedures

  1. BAL6040 and 6140 are run control reports implemented in 2007. They are generated through automated programming that total the MeF transmission, balance MeF to SCCF and scan for error code and invalid conditions. If any discrepancies (balancing or error codes) are identified, the automation will abort and the process will have to be completed manually, see IRM 3.17.30 3.8. These output records must be handled as a daily priority and verified prior to requesting the regular consolidated TEP. During the first week of the new year the MeF TEP runs will need to be balanced manually until the initial MeF runs can be verified as correct. BAL62 is the automated MeF TEP programming, refer to IRM 3.17.30.12.9.1.

    1. BAL6040 will perform a balance between MeF0801 and MeF0802 and will build the block and document counts using these input files. The block and document counts will also be compared and validated against MeF0840. If the automation notes a difference in the block and/or document counts, the BAL60 will error and will require CSA intervention.

      Note:

      BAL6040 has sequence numbers that will be helpful in identifying any missed transfers from MeF.

    2. BAL6140 will complete the balancing and validity process (MeF to SCCF).

    3. Data Control is required to verify the accountability controls MeF0840 are loaded to Control D for viewing and retention.

    4. Data Control is required to verify the automation reports BAL6140 completed successfully and is available for viewing and retention in Control D.

Submission Processing Campus Recognition Processing System (SCRIPS) Procedures

  1. SCRIPS is an input processing system which replaced the OCR (REI/Scan-Optics) systems in the Submission Processing Campuses. SCRIPS will process Form 941 and Form 940, Schedule K-1 and IRP. These forms will be scanned by SCRIPS and processed through DED, GMF, and SCCF.

  2. SCRIPS is an image capture and data processing system. Capturing images allows the system to use labor savings technologies, such as character recognition (both image and optical). Through the use of these combined technologies, SCRIPS can offer a system that will reduce labor associated with handling paper and performing data entry.

  3. SCRIPS will be able to store and retrieve digitized images of Form 941, Form 940 and Form 1096 and Schedule K-1. SCRIPS will interface and be integrated into other input initiatives.

  4. The Block Header control data is recorded on computer tape. The information on the tape is then transferred to the SCCF. This process sets up or "establishes" the blocks on the SCCF. The information includes the block DLN, block control identification, batch control number and total volume in the block. The Accounting Function has the responsibility for the SCCF information. If the SCCF computer program detects an error in the information that is input to the file, the Block Header data will print out on an Invalid Listing that is worked primarily by the Accounting Function.

SCCF Transcript Format

  1. The following section defines the SCCF Transcript format.

On-Line SCCF Transcripts

  1. To access any DLN on the SCCF, enter Command Code SCFTR, followed by the Master File System Code and the Block DLN, with a space only between the command code and the MFID code. (See IRM Figure 3.17.30-15)

    Figure 3.17.30-15

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  2. The Master File system codes are:

    • 1 - IMF

    • 2 - BMF

    • 3 - EPMF

    • 5 - IRP

    • 6 - NMF

  3. The DLN must be entered as 12 numerics without hyphens or spaces.

    1. If the request contains a non-numeric Master File System Code or less than twelve numerics in the DLN, the message "Invalid Request" is displayed. (See IRM Figure 3.17.30-16)

      Figure 3.17.30-16

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    2. If more than thirteen numerics are entered, the first thirteen (MF System Code plus twelve digit DLN) will be read.

  4. Use Tax Class 6 or the true tax class for NMF. If tax class 6 is used, the true tax class will be determined, validated, and displayed in the DLN of the transcript response, if appropriate.

  5. If the DLN is not on the SCCF for the requested Master File, the message "No Record of DLN" is displayed. (See IRM Figure 3.17.30-17)

    Figure 3.17.30-17

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    1. Recheck the Master File and DLN of the request.

    2. If any positions have been entered incorrectly, overlay with the correct request and transmit.

  6. If the DLN is open on the SCCF, the complete transcript is displayed. (See IRM Figure 3.17.30-18)

    Figure 3.17.30-18

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  7. If multiple research attempts are done from the same Master File, the operator may tab twice after initial request to place the cursor on the first position of the DLN for overlaying the subsequent DLN.

  8. If the block was removed to the Historic transcript after conversion to the on-line SCCF, the response is an abbreviated record containing only the block DLN and the latest historic cycle, plus a pre-formatted SCFTRH record to request reactivation of the historic transcript. If additional research is necessary, transmit the SCFTRH request. See IRM 3.17.30.4.6 for additional instructions.

  9. The on-line control file is updated continually for on-line SCCF adjustments and updated daily for batch processing at the conclusion of the SCF03 run.

  10. SCFTR displays up to 10 pages, with 15 control records per page. If more than 150 records had been input, some of the records would have been consolidated to prevent an overflow condition.

  11. Use the print option to get a copy of the transcript. For multi-page transcripts, this is the only way to see the entire record at one time. However, print the transcript only when necessary.

Transcript Balance Section

  1. All SCCF transcripts are printed or displayed in the same basic format. The top portion identifies the current status of the block. (See IRM Figure 3.17.30-19)

    Figure 3.17.30-19

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  2. Each SCCF transcript displays six different count and amount balances. The total in-process balance is the sum of the Manual, Error, and Reject balances. The following paragraphs match the letters on IRM Figure 3.17.30 -19.

    Note:

    IRM Figure 3.17.30 -19 and the following generally apply to original blocks on the active SCCF rather than blocks which have been reactivated from the Historic.

  3. The Date is always the current date for on-line transcripts. For printed transcripts, the Date is the system date. (a)

  4. Block Document Locator Number (b)

  5. The Original balance normally reflects the figures on the block at the time it was established. (c)

    • The original count and amount can be increased by codes 7–0, 6–4, 6 –0, and 6–2 or decreased by code 8–0.

    • Codes 6 - 4 (rejected unpostables), 6–0 (reinput unpostables) and 6–2 (deleted unpostables) will only increase the original count up to 100. If the count is already 100, From Codes 6 will decrease the good balance and increase the manual, reject, or delete balance.

  6. The manual balance represents items that have been set up on the SCCF but have not yet been transcribed. This includes reinputs and reprocessables that are yet to be re-transcribed. (d)

    • The manual balance is established or increased by control records 0–0, 2 –0, 3–0, 4–0, 5–0, 6–0, or 7–0.

    • The manual balance is decreased with codes 0–2, 0–3, 0–4, 0–5, 1–2, 1–3, 1–4, 1–5, or 8–0.

  7. The Error balance represents items that are in the Input Correction inventory, including both error registers and Error Resolution System error items. The Error balance is increased with from-to codes 0–3 and 1–3 or decreased with codes 3–0, 3–2, 3–4, and 3–5. (e)

  8. The Reject balance represents items in the reject or ERS suspense inventories. (f)

    • The Reject balance is increased with from-to codes 0–4, 1–4, 3–4, or 6–4.

    • The Reject balance is decreased with codes 4–0, 4–2, or 4–5.

  9. The Delete balance is not an open balance, but is provided for informational purposes to show items and money that have been deleted from the block. The Delete balance is increased with Codes 0–2, 1–2, 3–2, 4–2, or 6–2 and decreased with code 2–0. (g)

  10. The Good balance, also not an open balance, shows the count and amount sent to Enterprise Computing Center (ECC) for posting. The Good balance is increased with codes 0–5, 1–5, 3–5, and 4–5. The Good balance is always decreased with 5–0 and may be decreased with codes 0–0R, 6–0, 6–4, and 6–2. (h)

  11. The batch and program numbers (BP) are shown on most non-remittance blocks. (i)

  12. The Action Delete Status Indicator (ADSI) is off (0) unless a Trans Deletion Control Record or 7–7 SCCF adjustment is posted to the module. If the indicator is on (1), no Good Block Proof Record can post to the module. (j)

  13. The Block Status Code (S) identifies the current status of the Block on the SCCF. (k)

    • A Active—Open manual, error, or reject balance

    • D Being Deleted—An 8–2 adjustment has been entered today

    • H Historic—shown on a Historic transcript only

    • I Inactive—No open manual, error, or reject balance

    • S Shelved—Full paid DLN with no processing activity

  14. The Block Out of Balance Indicator (B) is 1 if the block is in BOB status or 0 for all other blocks. The indicator is turned on with a 0–1 control record or off with code 1–0, 1–2, 1–3, 1–4, or 1–5, or whenever the SCCF manual balance is reduced to zero. (l)

  15. The Age Counter (A) shows the number of times that a block has been selected for the monthly SCCF age review. Each time the block is printed on the monthly age transcript, the indicator is increased by one. The indicator is never decreased, unless a Historic block is reactivated as a reprocessable. (m)

  16. The Historic Cycle (HC) is filled with zeros when the original block has never been pulled off to a Historic. HC with a cycle number represents the latest cycle that a block has gone to the Historic file. (n)

Control Record Section

  1. Each control record that posts to the SCCF is shown in the control record section of the transcript. (See IRM Figure 3.17.30-20)

    Figure 3.17.30-20

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    Please click here for the text description of the image.

  2. The on-line transcript displays one control record per line, while the printed transcript normally displays two, reading across.

    1. For a printed transcript the first record is printed on the left side of the first line, the second record on the right side of the first line, the third record on the left side of the second line, and so on.

    2. Renumber block proof and on-line SCCF adjustment records require an entire line because of the larger size of the record. The cross-reference DLN for renumber records is shown at the end of the record and the cross-reference serial number is shown in the second serial number position. For adjustments, the remarks field is shown at the end of the record. If the remarks field was entered as all numeric, it is displayed and formatted as a cross-reference DLN.

Record Control Elements
  1. The elements of each control record on the transcript are as follows:

  2. SC Block Control Number (ABC)—a

  3. Record Type ID Code—b

    • 0 = SCCF Adjustment

    • 1 = Master Control Record

    • 2 = BOB Control Record

    • 4 = Generated SCCF Adjustment

    • 5 = Reinput or Delete Block Proof Record or Trans Deletion Control Record

    • 6 = Renumber Block Proof Record or Renumber Adjustment Record

    • 7 = Good, Error, or Reject Block Proof Record

  4. From Code (See IRM 3.17.30.5.2)—c

  5. To Code (See IRM 3.17.30.5.2)—d

  6. Reinput Source Code (N—Nullified, R—Reprocessable, U—Unidentified Remittance, 4—Reinput, H—Duplicate of Historic block, E—Multiple EPMF deletes)—e

  7. Control Record Source Code—f

  8. SCCF Posting Date (YYYYDDD format)—g

  9. SCCF Posting Cycle (YYYYCC format)—h

  10. Document Count—i

  11. Serial Number—XX indicates that 2 or more control records have been combined for posting to the SCCF—j

  12. Remittance Amount—k

  13. Sign (minus for credit, blank for debit)—l

  14. Cross-reference DLN—m

  15. Cross-reference serial number—n

Invalid Record Section

  1. This section prints only for the Invalid Transcript, SCF0743, and is displayed for on-line SCCF adjustments.

  2. Each control record that fails to post to the SCCF is printed at the bottom of the transcript. For NR (no record) transcripts, this is the only section except for the DLN and transcript code.

  3. The standard elements of the invalid record are as follows: (See IRM Figure 3.17.30-21)

    Figure 3.17.30-21

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    Please click here for the text description of the image.

  4. The remaining elements vary with the type of control record. See IRM 3.17.30.4.5 for additional information on the record formats.

Control Record Formats

  1. Frequently, when working the Invalid CRL or the SCCF Invalid Transcript, it is necessary to examine the complete invalid record.

  2. All control records contain 92 characters. Positions 1–61 and 89–92 are standard, although some of the positions may be blank for some types of records.

  3. Position 1—Record Type ID Code—a

    • 0—SCCF Adjustment

    • 1—Master Control Record

    • 2—BOB Control Record

    • 4—Generated SCCF Adjustment

    • 5—Reinput or Delete Block Proof Record or Trans Deletion Control Record

    • 6—Renumber Block Proof Record or Renumber Adjustment Record

    • 7—Good, Error, or Reject Block Proof Record

    • 8—Block Out Of Balance Release Record (passes through SCCF to PCD)

  4. Positions 2–4–SC Block Control Number. The alpha may be blank or present for any type of control record.—b

  5. Position 5—From Code. Must be 0–9 and a valid combination. See IRM 3.17.30.5.2. The From and To codes may be blank only for a Trans Deletion Control Record.—c

  6. Position 6—To Code. Must be 0–5, 7, 9, or blank and a valid combination. See IRM 3.17.30.5.2.—d

  7. Position 7—Reinput Source Code. This position must be blank, 4, E, H, N, R, or U.—e

    • 4—Reinput

    • E—Override error check for EPMF deletion

    • H—Duplicate of Historic block

    • N—Nullified Unpostable

    • R—Reprocessable

    • U—Application from Unidentified Remittance File

  8. Position 8—Master File System ID Code—f

    • 1—Individual Master File (IMF)

    • 2—Business Master File (BMF)

    • 3—Employee Plans Master File (EPMF)

    • 5—Information Returns Processing (IRP)

    • 6—Non Master File (NMF)

  9. Positions 9–19—Block DLN—g

  10. Position 20—DLN Year Digit—h

  11. Positions 21–24—Document Count—i

  12. Positions 25–28—Batch Number—j

  13. Positions 29–33—Program Number—k

  14. Positions 34–46—Credit Amount—l

  15. Positions 47–59—Debit Amount—m

  16. Positions 60–61—DLN Serial Number—n

  17. Positions 90–92—Control Record Error Codes—o

Variable Record Format
  1. The remaining positions (62–88) are variable, depending on the type of record. Positions not listed below are blank filler fields.

  2. Master Control Record Information:

  3. Position 62—Control Record Source Code (normally blank)

    • M—Manual Input

    • R—Rejects

    • E—Error

    • B—BOB

    • F—ERS

  4. Position 63—Input System Source Code

    • A—ASFR

    • C—SCRIPS

    • D—Electronic Transmitted Document (ETD)

    • E—Electronic Filing

    • F—XML

    • G -Fed Tax II

    • I—IDRS

    • L - MeF (IMF and BMF)

    • M -Mag Tape

    • P—PAC

    • R—Remittance Processing System (RPS)

    • S—IRP OCR

    • U—Unpostables

    • W -WIRS (CAWR)

    • blank—ISRP/DED

  5. Positions 64–75—Cross-reference Block DLN (including year digit)

  6. Positions 76–77—Cross-reference DLN serial number

  7. Position 78—System Accumulation Indicator

    • 0—Non Prejournalized

    • 1—Prejournalized debit

    • 2—Prejournalized credit

    • 3—Prejournalized debit or credit

    • 4—Other prejournalized debit

    • 5—Other prejournalized credit

    • 6—Other prejournalized debit or credit

    • 7—Future prejournalized

  8. Reinput Block Proof Record

    • Position 62—Control Record Source Code

    • Positions 63–65—Abstract Number

    • Positions 66–69—Block Record Count

    • Position 70—Delete Source Code, M for Manual, S for SCCF, C for computer generated, and blank

    • Positions 71–79—TIN

    • Positions 80–83—Name Control

    • Position 84—Prior Year Code 3—Prior Year

    • Position 85—System Accumulation Indicator

  9. Renumber Block Proof Record

    • Position 62—Control Record Source Code

    • Positions 63–74—New Block DLN (including year digit)

    • Positions 75–76—New DLN Serial Number

    • Position 77—New Master File System ID Code

    • Position 78—System Accumulation Indicator

    • Position 79—New System Accumulation Indicator

  10. Reject Block Proof Record

    • Position 62—Control Record Source Code

    • Position 63—System Accumulation Indicator

  11. SCCF Adjustment Record

    • Position 62—Control Record Source Code. See IRM 3.17.30.4.3

    • Positions 63–65—NMF Abstract Number

    • Position 66—System Accumulation Indicator

    • Positions 67–76—Employee Number (present for on-line adjustments)

    • Position 84—ISS Code, Value of "C" for SCRIPS

    • Position 89—SCFAJ Update Indicator (1=SCFAJ, 0=Other source)

    • Positions 90–92—Control Record Error Code Field

  12. BOB Control Record

    • Positions 34–37—Generated Block Document Count

    • Position 38—BOB Code

  13. Delete Block Proof Record

    • Position 62—Control Record Source Code

    • Positions 63–71–TIN

    • Positions 72–75–Name Control

    • Position 76—System Accumulation Indicator

  14. Error Block Proof Record

    • Position 62—Control Record Source Code

    • Position 63—System Accumulation Indicator

  15. Good Block Proof Record

    • Position 62—Control Record Source Code

  16. Position 63—Trans Source Code of the Good Block Proof Record.

    • M—Mainline

    • U—Unpostables

    • I—IDRS

    • Z—OCR

    • B—AVR

    • C—ICS

    • E—AIMS

    • L—ALS

    • R—ASFR(IDS)

    • S—SPack

    • V—TRIS

    • Z—Default

  17. Positions 64–66—NMF Abstract Number

  18. Position 67—Document Prior Status Code

    • D—Raw Input (non-BOB)

    • B—Corrected BOB

    • U—Unpostables

    • E—Errors

    • R—Rejects

    • G—Good transaction

    • W—Raw Document Unit

    • I—IDRS

  19. Positions 68–71—Block Record Count

  20. Positions 72–83—Trans Tape Sequence Number

  21. Position 84—Treasury Reports Data Indicator

    • 1—Block contains gas and oil data

  22. Position 85—Input System Source Code (see MCR above)

  23. Position 86—System Accumulation Indicator

Reactivation of SCCF Historic Transcripts

  1. Any module that has been removed to the Historic Database in the current year or prior six years may be reactivated.

    1. Modules with reprocessable or nullified unpostable activity automatically generate reactivation requests.

    2. Modules that require research of the Historic transcript may be reactivated with Command Code SCFTR, definer H.

  2. Historic reactivation requests are generated whenever a 0–0 R (reprocessable) or 6–4, 6–0, or some 6–2 (nullified) control record is posted to a SCCF module where only an abbreviated historic data base record is present.

    1. Nullified control records (from–to code 6–2) deleted from IMF with an IMF DLN do not generate a reactivation request nor is the 6–2 control record posted to the SCCF data base. These control records appear on the IMF Nullified CRL for research capability but are dropped from further processing.

    2. Only the reactivating control record is posted to the SCCF data base initially. When the generated request is processed in SCF96 and the SCF97, the old control records will be moved in front of the current activity on the SCCF module. (See IRM Figure 3.17.30-22)

    3. SCCF modules reactivated by 6–2 control records will be in inactive status (Block Status Code I).

    4. For aging purposes, reprocessables are treated as new modules, with the cycle of the 0–0 R record treated as the beginning cycle. For nullified unpostable records, the age indicator and original cycle of the historic record are retained and used for age analysis.

      Figure 3.17.30-22

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      Please click here for the text description of the image.

    5. On rare occasions, a new block MCR may match the DLN of an abbreviated historic record for a block that was actually numbered ten years earlier. In this case, the MCR for the new block can be established only with Command Code SCFAJ, from–to code 0–0, reinput source code H. See transcript code 04 instructions in IRM 3.17.30.9.1.

  3. Blocks reactivated by SCFTRH request for historic research are created in Inactive status on the control file.

SCFTR Transcripts
  1. In addition to the control records from the Historic, each reactivation from SCFTRH also generates an informational record to show the date and cycle of reactivation. (See IRM Figure 3.17.30-23)

    Figure 3.17.30-23

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    Please click here for the text description of the image.

    1. This Record contains record type 4, from–to code 9–9, control record source code H and the literal "HIST REACTIV" in the remarks field. This generated control record does not appear on the Adjustment CRL or any other listing.

    2. With no further activity, the block will remain on the SCCF data base for two cycles from the date of the 9–9 H record, then removed to the next historic.

    3. All module balances that were present on the Historic module will also be present on this type of reactivated module.

    4. To request reactivation of a SCCF historic module, enter Command Code SCFTR in the normal manner.

    5. If the block is not on the SCCF data base but is available for reactivation, the response will be an abbreviated SCCF transcript with only the DLN, historic cycle, and "H" block status code, plus a pre-formatted SCFTRH request record on the first line, and the message "The complete record of the DLN you requested is on the SCCF historic file. To request overnight reactivation for research, move to the end of the SCFTRH record, and transmit." (See IRM Figure 3.17.30-24)

      Figure 3.17.30-24

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      Please click here for the text description of the image.

    6. The screen shows that the request was accepted. (See IRM Figure 3.17.30-25)

      Figure 3.17.30-25

      This is an Image: 33885027.gif
       

      Please click here for the text description of the image.

    7. If a SCFTRH request has been entered earlier in the day or a previous day but not yet processed, no damage will be done by entering the request again. The SCF17 program sorts all incoming reactivation requests, giving priority to requests from batch processing, then to the earliest on-line request. Duplicate requests will be dropped.

    8. The SCFTRH format is also valid without first using SCFTR by entering the entire record. The format is the same as SCFTR, plus the historic cycle: SCFTRH 1292110281049 8913.

    9. Any reactivation request that has been created on-line from SCFTRH or SCFAJ since the last SCF17 run can be reviewed, corrected, canceled, or added by entering Command Code SCFTR with definer R. Requests generated from batch processing are passed directly to SCF17 and are not available for review.

SCFTRR to Change or Delete Records
  1. Use SCFTRR to change or delete a record if a mistake was made while using SCFTRH or SCFAJ.

  2. Enter SCFTRR and transmit. The response is a screen display of all historic reactivation requests that have been created during the same day. (See IRM Figure 3.17.30-26)

    Figure 3.17.30-26

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    Please click here for the text description of the image.

SCFTR Requests
  1. This file contains SCFTRH requests, plus requests generated as a result of posting 0–0 R, 6–4, 6–0, or 6–2 control records from SCFAJ to modules on the Historic file. The records are listed in the order in which they were input. The SCFTRR file contains up to 682 records.

Action Codes
  1. Overlay the Action Code X with one of the following codes to correct the file:

    Action Code Description
    R to remove a record from the historic reactivation request file.
    C to change a record and overlay the correct information.
    A records can be added and to overlay Master File, block DLN, and cycle of the first available x-filled line.
    1. Since access with Definer R is non-restrictable, it may be desirable to monitor the SCFTRR file. Additions to the reactivation request file by other than Data Control technicians should be made using Command Code SCFTRH; changes to the request file by Data Control should be required infrequently.

    2. Like SCFTRH, records created or corrected in SCFTRR will generate a special 9–9 H control record, with "Hist Reactiv" in remarks.

    3. When all corrections are made, move to the bottom of the screen, and transmit. All records with an Action Code other than X are validated. If there are no error messages, the request file has been updated.

    4. If the updated file is accessed again with SCFTRR, the records that were previously added or corrected will show with an Action Code X. This prevents unnecessary revalidation of prior SCFTRR input.

Error Messages
  1. An error message causes the entire transmission to be rejected and the file is returned to the previous status.

  2. The error messages are:

    1. Duplicate Request—The same Master File, DLN, and cycle have been entered twice. While duplicates from other sources are valid for input, SCFTRR will not accept the same record twice.

    2. Non-Numeric DLN—The DLN must be 12 numerics.

    3. Non-Numeric Cycle

    4. Invalid Action—The Action code must be A, C, or R.

    5. Invalid Cycle—The cycle number must be numeric and cannot be greater than the current cycle.

    6. Invalid Master File—The Master File code must be 1–6.

Historic Reactivation
  1. The historic reactivation request file contains only requests from the same day. If the SCF96 program was not run after a previous SCF17, requests from the previous day will still be processed, but they cannot be accessed or corrected.

    1. Requests for reactivation are collected and sorted in SCF17 for processing in runs SCF96 and SCF97. A report from SCF17 lists the historic cycles that contain records requested for reactivation. (See IRM Figure 3.17.30-27)

      Figure 3.17.30-27

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      Please click here for the text description of the image.

    2. SCF96 matches the records on the historic reactivation request file with the tapes of historic transcripts and extracts the records to be reactivated.

    3. The historic tapes for each cycle identified on the SCF17 report are run against the request file in the SCF96 program. Historic records are expected to remain on the potential reactivation file for five years.

    4. While SCF96 is expected to be run daily, at least for the recent cycles, each Submission Processing Campus also has the option of not running the program and retaining all reactivation requests to be run on a subsequent evening.

    5. SCF97 loads the extracted historic records onto the SCCF data base and must be run after each SCF96 before the next SCF03.

Adjusting the SCCF

  1. The following instructions pertain to adjusting the SCCF.

Types of Adjustments

  1. Adjustments to the SCCF are prepared as a result of SCCF posting errors, age review, and other problems identified during processing.

  2. Most adjustments to the SCCF are entered with Command Code SCFAJ. With SCFAJ, each adjustment is input, validated, and posted in real time.

    1. Input of SCCF adjustments through the ISRP is still valid as a backup. However, ISRP input is recommended only when a large number of adjustments must be prepared or when Command Code SCFAJ is unavailable. Input of SCCF adjustments by punched card is no longer valid.

    2. Form 4028 may be used as a backup source document for SCCF adjustments. The form may also be used if a SCCF adjustment must be prepared by someone who is not authorized to use SCFAJ.

    3. Be sure to annotate the source listing or transcript with the adjustment information and date if Form 4028 is no longer being used as a paper record of the adjustment. The SCFAJ remarks field is the only other permanent audit trail.

Command Code SCFAJ Access
  1. Access to Command Code SCFAJ should be carefully controlled by the Accounting Authorizing Official to prevent unauthorized or untrained personnel from making improper adjustments.

    1. Any person who prepares or inputs a SCCF adjustment may be affecting more than just the SCCF module that was in error.

    2. Adjustments are of major importance in maintaining account balances on the SCCF and should be prepared with full knowledge of what corrective action must be taken and how that action affects the SCCF.

    3. When preparing an adjustment, always bear in mind that the "In Process" prejournalized amounts must agree with General Ledger (RRACS) Account (IMF) 4220, (BMF) 4120, and (NMF) 4420.

    4. Adjustments to the SCCF can be generated by input from the BOB, Reject, and Error functions. SP BBTS users in control areas may also create SCCF adjustments via Batch Block Volume Change Application.

    5. The From and To Code determine the type of action to the SCCF.

From and To Codes

  1. Every transaction that posts to the SCCF contains a From Code and To Code.

    1. For Block Proof Records, the From Code shows the balance being reduced, while the To Code shows the balance being increased.

    2. SCCF adjustment Records may transfer a balance the same way as Block Proof Records, change the in process balance only, or merely alter an indicator or code on the SCCF module.

  2. When the From and To Codes are both in the range of 0 to 6, the standard meanings apply.

    From Code To Code Meaning
    0 0 Raw data/manual
    1 1 BOB
    2 2 SCCF and File Delete
    3 3 Error
    4 4 Reject
    5 5 Good Tape
    6   Unpostables
Special Meanings of From and To Code
  1. When the From Code is 7, 8, or 9, both the From Code and To Code have special meanings.

    From Code To Code Meaning
    7 0 Increase the original and manual count and/or amount. Use this code only if the original count or amount was in error.
    8 0 Decrease the original and manual count and/or amount.
    7 7 Turn the Action Delete Status Indicator (ADSI) on
    8 7 Turn the ADSI off
    8 2 Delete entire SCCF module from the database in the next posting run.
    9 9 Information only
  2. From–To Codes 7–0 and 8–0 will not "unshelve" full paid blocks which have been systemically shelved, (i.e., will not change the Block Status Code from S to A).

  3. From–To code 9–9 to post audit trail or other information will not "unshelve" full-paid blocks.

Standard From and To Code Combinations
  1. The standard From–To combinations are:

    From Code To Code Meaning
    0 0 Master Control Record
    0 1 BOB Control Record
    0,1,3,4 5 Good Block Proof Record
    0,1 3 Error Block Proof Record
    0,1,3,6 4 Reject Block Proof Record
    0,1,3,4 2 Old DLN Renumber BPR
    0 0 New DLN Renumber BPR
    5 0 Delete
    1,2,3,4,5,6 0 Reinput Block Proof Record
    0,1,3,4,6 2 Delete Block Proof Record
  2. Any of these From–To combinations may also be input with a SCCF adjustment.

  3. Remember that for any standard adjustment, code 0 or 1 changes the manual balance, code 2 changes the file delete balance, code 3 changes the error balance, and code 4 changes the reject balance. Code 5 affects the good balance, and Code 6 may affect the good or the original balance.

  4. Codes 8–0 and 7–0 should be used when the count and/or amount was established incorrectly. Block document counts corrected by batch transmittal changes and BOB Code R corrections are examples where From–To Codes 8–0 and 7–0 should be used.

  5. Code 8–0 indicates that the documents or money is not being moved to another DLN or to another RRACS account. Code 8–0 may be used if the documents or money had previously been established elsewhere.

  6. Use Code 0–2, 1–2, 3–2, or 4–2 if documents or money are being deleted and moved or routed elsewhere.

  7. The distinction is intended to help preserve an effective audit trail. That is, when To Code 2 is used, we should expect the audit trail to lead to a new DLN, new general ledger account, or to a document that has been voided.

Other From and To Codes
  1. Code 8–2 is used to delete a SCCF module immediately. Most normal validity checks are bypassed so that invalid data can be removed. The module will appear on the SCF0743 following the processing of the 8–2 to the SCCF database. This transcript is for use in the reconstruction of the module if necessary.

  2. Code 9–9 is an informational code that may be used with any source code to record a SCCF related action. For example, use 99D to record a delete from TEP or ECC. This code has no effect on SCCF balances or indicators.

  3. Code 2–0 should be used when a document or money amount has a delete adjustment (code 0–2, 1–2, 3–2 or 4–2) that needs to be reversed.

Sequence of Posted Adjustments
  1. On-line SCCF adjustments post in the order that they are input. Batch control records are sorted and posted in the following sequence:

    1. Master File system code

    2. DLN

    3. Record type ID Code—Of the control records input through batch processing, MCRs (Record Type 1) are sorted first, followed by SCCF adjustments (code 0), BOB control records, generated SCCF adjustments, Reinput and delete block proof records, Renumber records, and Good/Error/Reject Block Proof Records.

    4. From Code—Within record type, control records are sorted beginning with the lower numbered From Code.

      Exception:

      Adjustments with codes 3–0, 4–0, 5–0, 7–0, and 8–0 are sorted immediately after Code 0–0.

    5. To Code—Within From Code, the record with the lower To Code is posted first.

    6. Reinput Source Code

Control Records Source Code

  1. The source code of adjustments identifies the area which initiated the record.

  2. The Control Record Source Code is required for every SCCF adjustment, including renumber adjustments. The code should indicate the source of the adjustment. When selecting a code, remember that only codes D and R will adjust the Block Proof Summary (PCD). Some of the codes that may be used are:

    Code Name
    A Age Review
    B Block-out-of-Balance Status
    C Control Record List
    D ECC Delete
    E Error Delete
    F ERS
    G NMF Good Block Proof Record
    J Journal action pending
    K BBTS Adjustments
    M Miscellaneous
    N Nullified
    P Report period
    R Reject unit
    T Invalid Posting Transcript
    W IRP OCR
    X Generated if no code is input
  3. Source Code A is used when an adjustment is made from the Aged transcripts.

  4. Source Code B is used when an adjustment is made by the BOB Function and for SCCF-related BOB Code adjustments.

  5. Adjustments made from the CRL to correct error codes; to correct erroneous MCRs; and to create MCRs normally created on the Master CRL are assigned a source Code C.

  6. Source Code D is used for ECC deletes.

  7. Source Code E is used by the Input Correction Operation.

  8. Source Code F identifies adjustments made by the ERS System or for an ERS record.

  9. Source Code J should be used whenever a RRACS journal action is required but was not completed prior to input. Verify from the adjustment list that the journal action is being completed.

  10. Source Code K identifies adjustments originating from BBTS.

  11. Use Source Code M when none of the other Control Record source codes applies.

  12. Source Code N is used for adjustment to Nullified Unpostables.

  13. Source Code P pertains to the report period. Use code P as an alert that a correction to the MBCS may be necessary for revenue receipt balancing.

  14. Source Code R is used for adjustments input by the Reject Function.

  15. For all adjustments prepared as the result of the invalid posting transcript assign Source Code T.

  16. Any adjustment (regardless of source) for an IRP OCR block should include Source Code W.

  17. Other codes may be established locally with designated special meanings.

Input of Command Code SCFAJ

  1. Enter Command Code SCFAJF to display a SCCF adjustment screen. (See IRM Figure 3.17.30-28)

    Figure 3.17.30-28

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    1. Overlay the Xs with the required information.

    2. The Block DLN, From-To Code, Master File Code, and Remarks fields are mandatory.

    3. The remaining fields should be entered when needed.

    4. To blank a field after data has been entered, overlay with spaces.

SCFAJ Fields
  1. Enter the fields as follows:

  2. Block DLN—Enter the 12 digit block DLN with year digit.

    1. Be sure that the correct number has been entered before transmitting, as the wrong SCCF module could be updated.

    2. The SCFAJ program does not allow more than 12 numbers to be entered.

  3. Master File—Enter the correct numeric code for the file being adjusted.

    • 1 IMF

    • 2 BMF

    • 3 EPMF

    • 5 IRP

    • 6 NMF

  4. From To Codes—See IRM 3.17.30.5.2 for the appropriate codes.

  5. Reinput Source Code—Leave blank unless one of the following applies:

    1. Enter N for a document that has been Unpostable if the from–to code is 0–0, 6–0, or 6–4.

    2. Enter R for a reprocessable with from–to code 0–0, 6–0, or 6–4. Code R should take precedence over code N if both apply.

    3. Enter U for an IDRS or NMF application from the Unidentified Remittance File with from–to code 0–0 or 0–5 only.

    4. Enter H to override the duplicate DLN check and allow a current list year DLN to be established when the duplication is because of a ten year old SCCF module with Block Status Code H (Historic) or I (Inactive).

    5. Enter E to override the error check and allow multiple deletions for EPMF.

    6. Code 4 may be entered to show a Submission Processing Campus reinput.

Control Record Source Code
  1. Control Record Source Code

    1. Enter the applicable code from IRM 3.17.30.5.3.

    2. If the SCCF adjustment has not been journalized, but will require subsequent journal action from the Adjustment CRL, be sure to enter code J, regardless of what other code may apply.

    3. If the Control Record Source Code is omitted, an X is generated.

  2. Document Count—Enter the number of documents being adjusted, without leading blanks or zeros.

  3. Credit Amount—Enter the amount of the credit being adjusted. Do not enter commas or leading zeros.

  4. Debit Amount—Enter the amount of the debit being adjusted. Debit amounts are valid only with document codes 24, 45, 48, 51, 58, and 87.

  5. ABC—Enter the alpha block control number of the block being adjusted, if known.

  6. Serial Number—Enter the document serial number whenever only one document is being adjusted, or when a reference to a specific serial number would improve the audit trail.

  7. NMF Abstract Number

    1. This field is required for NMF when the To Code is 5, unless the abstract number will be generated.

    2. See IRM 3.17.30.18.1 for additional instructions and IRM 3.17.30.18.3 for a list of manual and generated abstract numbers.

Remarks Section
  1. The 14 position remarks field is a mandatory field that should be used to enter any cross-reference DLN and other audit trail information.

  2. Any time a DLN on the document has been changed, it is important to provide cross-reference DLN information on the SCCF for future research by payment tracers and other functions. If 14 numerics have been entered, the information is retained and displayed on the transcript in DLN format.

  3. If a cross-reference DLN is entered and other information is also required, enter a second SCFAJ adjustment with from–to codes 9–9 and the additional information in remarks.

Completed Screen
  1. After the screen is completed, recheck the record, especially the DLN, to make sure it has been entered correctly. With the cursor in any location after the remarks data, and transmit. (See IRM Figure 3.17.30-29)

    Figure 3.17.30-29

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  2. At the end of the day, SCFAJ adjustments are downloaded from real time on run SCF17, accumulated with all other control records in run SCF01, and listed on the SCF1141 Adjustment CRL. However, the record has already posted to the SCCF, so it is not passed to the SCF03 posting run. On-line SCCF adjustments are not revalidated by the batch programs. Only control records from other sources can be error coded or invalid.

Validation of Command Code SCFAJ

  1. Each SCFAJ adjustment is immediately validated and posted to the SCCF using the same checks as for batch processing.

  2. If the SCFAJ record fails a CRL validity check, it is re-displayed with an error message. (See IRM Figure 3.17.30-30)

    Figure 3.17.30-30

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  3. The same error codes apply as for other control records on the CRL. Up to three error messages may display at one time.

  4. The valid error messages are:

    • Error Code 1: Invalid DLN

    • Error Code 3: Bad Doc Code/Master File Combination

    • Error Code 5: Credit or Debit Fields are Inconsistent

    • Error Code 8: Invalid NMF Abstract Number

    • Error Code 9: Invalid Document Count

    • Error Code 0: Invalid Amount Field

    • Error Code B: Invalid Reinput Source Code

    • Error Code C: Incomplete Adjustment Record

    • Error Code E: Invalid Entry for Deletion

    • Error Code T: Invalid Tax Class

    • Error Code U: Unable to Determine NMF True Tax Class

    • Error Code Y: Invalid From–To Code

    • Error Code Z: Invalid Master File System ID Code

  5. To correct the adjustment screen, overlay with correct data any field that is invalid. Be sure to blank out any field or position that should be removed.

  6. Move the cursor to the bottom of the screen, and retransmit. (See IRM Figure 3.17.30-31)

    Figure 3.17.30-31

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  7. If you decide not to input the adjustment, overlay the SCFAJ command code with any other command and transmit.

SCCF Control Record Listing (CRL) Validity Checks
  1. When the SCCF adjustment passes the CRL validity checks, the record attempts to post the SCCF.

  2. If accepted, the screen will display the message "Request Completed—Block DLN XXXXXXXXXXXX Updated" , and re-display the SCFAJ screen with the same record. To input a new adjustment, either overlay the displayed fields (being careful to blank unneeded data) or transmit SCFAJF to receive a blank screen.

SCCF CRL Failed Validity Checks
  1. If the record fails to post to the SCCF, control is passed to Command Code SCFTR which displays the Invalid Transcript. (See IRM Figure 3.17.30-32)

    Figure 3.17.30-32

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    1. A transcript code is displayed to the left of the DLN. The standard invalid posting conditions of SCF0743 are made in real time and displayed.

    2. The invalid record is shown at the bottom of the transcript.

    3. When you determine what changes are needed to be made to the adjustment, enter SCFAJF and reenter the corrected record, and transmit. (See IRM Figure 3.17.30-33)

      Figure 3.17.30-33

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    4. At any time, if you decide not to complete the adjustment, overlay the displayed command code and transmit.

    5. If the adjustment fails to find a matching DLN on the control file (and will not establish a module), the message "No Matching Record found on Data Base" is displayed.

    6. To prevent incorrect data from posting to the SCCF, be sure to verify the information, especially the DLN, on the screen before transmitting. Once the adjustment has posted to the SCCF, it cannot be backed out, except by preparing a new adjustment, such as an 8–2 after a 0–0.

CRL Posted Adjustments
  1. All on-line SCCF adjustments that posted to the SCCF will be printed on the next Adjustment CRL.

    1. The IDRS employee number is printed for all on-line adjustments input via IDRS Command Code SCFAJ.

    2. The Remarks information does not appear on the Adjustment list, due to a lack of space. However, the remarks are part of the SCCF record and appear on any on-line or printed transcript.

Preparation of Form 4028 SCCF Adjustment Record

  1. Prepare Form 4028 when an adjustment to the SCCF will be input by ISRP or when required by local procedures to document an adjustment input on SCFAJ. (See IRM Figure 3.17.30-34)

    Figure 3.17.30-34

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    1. Serial #—This is a Consecutive two digit serial number assigned later for transcribing for the ISRP system. See IRM 3.17.30.5.8

    2. SC or Alpha Block Control Number—For adjustments made from the Invalid Transcript, use the actual ABC to prevent problems on the Cycle Proof List. For other adjustments, the CRL Julian date or other audit trail information may be used.

  2. Adjustment Code

    1. From Code—identifies where the record is coming from.

    2. To Code—identifies where the record is moving to. (See IRM 3.17.30.5.2)

  3. Reinput Source Code

    1. Enter N for a document that has been unpostable. This code is necessary only with adjustment codes 00, 60, and 64.

    2. Enter R for a reprocessable. This code is normally used with 00, but is necessary for 60 and 64 if a reprocessable subsequently unposts and is nullified. Code R should take precedence over the N.

    3. Enter U for an IDRS or NMF application from the Unidentified Remittance File with adjustment code 00 or 05 only.

    4. Code H will override the duplicate DLN check, reactivate the original module from Historic, and allow a block that has been completely processed to be set up with 00 again. The H is valid with SCFAJ only.

    5. Code E will override the error check for multiple EPMF deletes, but should rarely be used. Code E is valid only with Command Code SCFAJ.

    6. Code 4 may be entered to indicate a Submission Processing Campus reinput.

Master File
  1. Master File—identifies the Master File

    • IMF use number 1

    • BMF use number 2

    • EPMF use number 3

    • IRP use number 5

    • NMF use number 6

Block DLN
  1. Block DLN is the DLN of the block being adjusted.

    • Submission Processing Campus or Area Office—2 numbers

    • Tax Class and Document Code—3 numbers

    • Julian Date—3 numbers

    • Block Number—3 numbers

    • Year—1 number

Document Count and Adjustment Amount
  1. Document Count—this is the total number of items being adjusted. Do not precede with zeros.

  2. Adjustment Amount—This is the total amount being adjusted.

    • Credit

    • Debit

Serial Number
  1. Serial Number—Enter the DLN serial number whenever only one document is affected by the adjustment. This will improve the SCCF audit trail by allowing many Aged review and posting transcript cases to be identified by 14 digit DLN.

Control Record Source Code
  1. Control Record Source Code—This is the code identifying the area where the adjustment is being initiated from. See IRM 3.17.30.5.3 for the Codes.

Non-Master File (NMF) Abstract Number
  1. NMF Abstract Number—For NMF adjustments with To Code 5, enter a valid NMF abstract number, unless the abstract number will be generated. See IRM 3.17.30.18.3 for a list of NMF document codes and related abstract information.

    1. Reason for Adjustment—This is the reason the SCCF is being adjusted. Use journal number for references if applicable. Use Form 9382 number and Program number. Enter the Julian date of the CRL or transcript being adjusted.

    2. The top of the Form 4028 identifies the Master File, the control number of the adjustments, name of preparer, date and number of pages submitted by preparer.

    3. The SCCF does not require adjustments to be input separately for each Master File. However, a Master File sort may be required locally.

    4. Form 4028 is used as a tool when researching and balancing accounts or resolving error codes on the CRL adjustment list.

Preparation of Form 4028–A SCCF Renumber Adjustment Record

  1. Prepare Form 4028–A to delete one DLN and simultaneously establish a renumber DLN on the SCCF. (See IRM Figure 3.17.30-35)

    Figure 3.17.30-35

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  2. Serial #—An assigned, consecutive 2 digit number assigned later.

  3. SC or ABC number—the document ABC number or Julian date of the CRL.

  4. From Code—Normally "0" when prepared by Data Controls. The To Code is generated and not part of the input record.

  5. Reinput Source Code—"R" for Reprocessable, "N" for Nullified Unpostables, or "4" for Submission Processing Campus reinput. Usually blank.

  6. Master File Code—See top of form for the appropriate code.

  7. Original DLN—DLN of block being deleted.

  8. Document Count—Number of items being deleted and established under new DLN.

  9. Adjustment Amount—Credit or Debit Field Money amount being deleted and established under new DLN.

  10. Original Serial No.—the serial number of the deleted record, if only one document.

  11. Control Record Source Code—Enter a code from the listing in IRM 3.17.30.5.3.

  12. New Block DLN—the new DLN being established for the new block. A DLN must be entered. Literal are valid only from rejects or ERS.

  13. New Serial Number—the serial number of the New DLN, if only one document.

  14. New Master File—Enter the numeric code of the new Master File (as shown on top of form) whenever the new DLN is for a Master File other than the original DLN. Leave blank if the Master File is not changed.

  15. Remarks—Information for an audit trail and a good research tool.

Information on Top of Form 4028-A
  1. The top of the Form 4028-A identifies the Master File and control number of the Adjustments, name of preparer, date, and number of pages used by the preparer.

  2. A To Code "2" will always be generated by the ISRP system.

Input and Control of SCCF Adjustments

  1. Form 4028–A and any Form 4028 that is not being input with SCFAJ must be blocked for input in the same manner as ISRP Master Control records. Form 4028 and Form 4028-A must be blocked separately.

    Figure 3.17.30-36

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    1. Assign a consecutive two-digit serial number down the left column beginning with 00. The block cannot exceed 100 adjustment records. If no lines are skipped, the serial number is required only on the first and last entries on each page.

    2. No sort by Master File is required.

  2. Verify the source document against the corresponding CRL list to assure that all SCCF adjustments have been transcribed. (See IRM Figure 3.17.30-37)

    Figure 3.17.30-37

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Control Record List

  1. The following information pertains to the Control Record List.

Explanation and Contents

  1. The Control Record Listing (CRL) is the name given to the consolidated listing of all records that are processed to the SCCF on a given day.

  2. Although the CRL is produced by a single computer run (SCF11), the control records are divided into five major segments and printed separately by Master File.

    • Master Control Record List

    • Control Record List Adjustment

    • Tape Control Record List

    • Renumber Control Record List

    • Nullified Control Record List

  3. Some control records are so invalid that the CRL program cannot determine the correct list for displaying the record. These will be printed on the CRL-Invalid Control Records.

  4. The SCF01 Run Control Report (SCF0160) is a 3–page report listing all of the inputs and outputs of SCF 01.

    1. Page 1 lists all of the input files with the number of records from each file. (See IRM Figure 3.17.30-38)

      Figure 3.17.30-38

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    2. Use page 1 to identify any files or records that may have been omitted from the run.

    3. Page 1 may also be used to assist in the daily error and reject balancing.

    4. Page 2 is the output report which lists the number of each type of control record being passed to subsequent runs.

    5. Page 3 provides a copy of the date record information that was used to compute revenue receipts and determine whether the Cycle Proof List and Master Block Control Sheet would be printed.

    6. The bottom of page 3 provides a count of each error code that is printed on the different sections of the CRL.

    7. Instructions for updating the date record can be found in IRM 3.17.30.16.3

Invalid Control Record List

  1. Any control record that cannot be recognized as belonging in one of the regular CRL listings will be printed on the Control Record List-Invalid Records.

  2. The Invalid Records List is printed in the input format. (See IRM Figure 3.17.30-39)

    Figure 3.17.30-39

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  3. The conditions included on this listing are:

    • Invalid Record Type Code. Position 1 must be 0,1,2,4,5,6,7, or 8.

    • Invalid From-To Code. Positions 5 and 6 must be a valid from–to combination. See IRM 3.17.30.5.2

    • Invalid Master File System Code. Position 8 must be 1,2,3,4,5, or 6.

    • Invalid tax class. Position 11 must be numeric and must be a valid tax class for the Master File in position 8.

    • Invalid tax class/document code combination on a BOB Release Record. No correction is needed for the SCCF but an adjustment may be needed to the Block Proof Summary.

  4. To help identify and correct the invalid record, the entire record should be examined.

  5. The error code should identify the specific reason that the record is invalid.

  6. For NMF, if the tax class is not equal to 6 (except for SCCF-generated Trans Deletion Control Records), a blank tax class appears on the Invalid List.

  7. Error Codes T, U, V, X, Y, and Z are valid on this listing. See IRM 3.17.30.7.1.1 for procedures.

Adjustment Control Record List

  1. All SCCF adjustments that pass the initial validity checks are printed on the Adjustments portion of the CRL. (See IRM Figure 3.17.30-40)

    Figure 3.17.30-40

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  2. The records included on this listing include:

    1. On-line adjustments from Command Code SCFAJ.

    2. SCCF adjustments from Form 4028 input through ISRP.

    3. Generated reinput or delete adjustments from Rejects or ERS.

    4. Generated reinput or delete adjustments from IRP input correction.

    5. Generated delete or count change adjustments from BOB correction.

    6. Generated delete or count change adjustments from BBTS Batch Block volume change.

    7. Trans Deletion Control Records from TEP.

    8. NMF Trans Deletion Control Records from SCCF.

    9. NMF applications from URF.

  3. Adjustments (other than on-line which have been already validated) that do not meet the preliminary validity checks will print on the Invalid Records List rather than the CRL Adjustment List.

    1. The preliminary checks are for invalid tax class, Master File system code, record type code, and from-to-code.

    2. Once the adjustment record passes these validity checks, the standard CRL error codes apply.

  4. The "CR CD" field is the Control Record Source Code. The codes are explained in IRM 3.17.30.5.3.

  5. The "RC" code is the Reinput Source Code. This field may be blank; significant Reinput Source Codes appearing on the Adjustment CRL are:

    • Code "N" for nullified unpostable.

    • Code "R" for a reprocessable return.

    • Code "U" for an URF application.

    • Code "H" indicates bypass of an error check.

    • Code "E" indicates bypass of an error check.

    • Code "4" indicates a reinput. Although valid on any control record, this code should be present only on certain generated records but serves no function in controls processing.

  6. The "DC" code is the Delete Source Code.

    • Code C indicates a computer generated delete or reinput from BOBs, errors, or tape edit processing.

    • Code S is a TEP delete from an "S" coded delete.

    • Code M is a TEP delete from an "M" code delete.

  7. For on-line SCCF adjustments, the Employee Number of the person entering the Command Code SCFAJ is printed.

  8. The "Net Increase or Decrease" in the summary section is the net effect on open SCCF balances.

    • A record that adds to the manual, error, or reject balance is counted as an increase.

    • A record that subtracts from these balances is counted as a decrease.

    • An adjustment that moves money from one open balance to another, such as from errors to rejects, is not counted as a net change.

  9. The summary of the Adjustment CRL provides separate counts for the different types of records on the listing.

    • Form 4028 Adjustments are the SCCF adjustments that have been input by ISRP from Form 4028.

    • SCFAJ Adjustments are the on-line adjustments that have already been validated and posted.

    • Generated SCCF Adjustments contain record type 4 and include count change adjustments from corrected block out of balance registers.

    • Generated Reinputs and Deletes include Trans Deletion Control Records from the TEP and generated reinputs and deletes from rejects, ERS, and Block Out of Balance (BOB).

Master Control Record List

  1. The Control Record List-Master Control Records is a listing of blocks established on the SCCF. (See IRM Figure 3.17.30-41)

    Figure 3.17.30-41

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Master Control Record (MCR) Columns
  1. The MCR list contains five different money columns. The money amount for each MCR will be shown in one of the columns, based on the document code, type of input, and error condition.

  2. The Prejournalized Debit column is used only for current year debit items with document codes 24 and 87.

  3. The Prejournalized Deposit Credit column should balance to the deposit ticket totals for the same processing period.

  4. All prejournalized credits should print in this column except:

    • Document code 24

    • Applications from Unidentified (Reinput Source Code U)

    • Invalid document code (error code 3)

    • Records that have printed on the Invalid Records List

    • Records with a prior fiscal year Julian date

  5. If the deposit cutoff is different from the mainline processing cutoff, additional reconciliation may be necessary to account for timing.

  6. The Non-deposit Credit column contains only document code 24 and applications from Unidentified.

  7. The Other Prejournalized Debit Column contains debits for document codes 45, 48, 51, and 58, plus any invalid document code (error code 3) or prior fiscal year document code 24 or 87 record.

  8. The Other Prejournalized Credit column contains the following:

    • Any credit items with document code 45, 48, 58, or 68.

    • Any credit with an invalid document code (error code 3).

    • Any credit item with a prior fiscal year Julian date or no year digit.

Reinput Source Code
  1. The "RC" code is the Reinput Source Code. This code may be blank; significant Reinput Source Codes appearing on the Master CRL are:

    • Code "R" for a reprocessable return.

    • Code "U" for an application from the Unidentified Remittance File (URF).

Input System Source Code
  1. Code "IS" is the Input System Source Code. Any MCR that is generated by other than normal ISRP input will identify the type of input with this code.

    • Code A-ASFR

    • Code C-SCRIPS

    • Code D-Electronic Transmitted Document (ETD)

    • Code E-Electronic Filing

    • Code F-XML

    • Code G-Fed Tax II

    • Code I-IDRS

    • Code L-MeF (IMF and BMF)

    • Code M-Mag Tape

    • Code P-PAC

    • Code R-RRPS

    • Code S-IRP OCR

    • Code U-Unpostables

    • Code W-WIRS (CAWR)

    • Code Blank-ISRP/DED

Serial Number for Reprocessables
  1. The serial number is displayed for Reprocessables only.

Control Date Recap
  1. Each MCR list is accompanied by a Control Date Recap, summarizing by control date the amount of money received in each category. (See IRM Figure 3.17.30-42)

    Figure 3.17.30-42

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Non-Prejournalized (NPJ) Batch Recap
  1. The NPJ Batch Recap is also received as part of the MCR list and verifies that the volumes were correct. This listing is used to verify that all batch transmittals were transcribed. For Batch Recap balancing procedures, See IRM 3.17.30.3.4. (See IRM Figure 3.17.30-43)

    Figure 3.17.30-43

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Renumber Control Record List

  1. The Renumber Control Record List contains all Renumber Block Proof Records and Renumber Adjustment Records input through IDRS by the Rejects function using CC NWDLN. Renumber adjustments may also be input through ISRP using the Form 4028–A. (See IRM Figure 3.17.30-44)

    Figure 3.17.30-44

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  2. The renumbered transactions appearing on this listing can come from four sources:

    • BOBS - From Code 1 (non-remit only)

    • Rejects - From Code 4

    • Input Correction - From Code 3 (IRP only)

    • Renumber SCCF Adjustments from Form 4028-A

  3. The Renumber Block Proof Record posts to the old DLN with a cross-reference to the new DLN.

  4. Each renumber record includes either a new DLN or a literal in the renumber field. The valid literals are:

    • URF—Unidentified Remittance File

    • EXC—Excess Collection

    • SMCR—Small Debit/Credit write off

    • DEPF—Deposit Fund

    • WASH—Debit/Credit offset

    • OTHER—Other write off, including prior fiscal year DLNs and non-revenue DLNs renumbered to Unidentified Remittance

  5. The Renumber Listing may be used to document entries for RRACS. Be sure that every remittance document with a new literal, a change in Master File, or change in tax class is accounted for by RRACS.

  6. A copy of the renumber listing should be sent to the reject function.

  7. The Renumber BPR is invalid if the new DLN is blank, incomplete, or is incompatible with the original DLN for revenue receipts. A literal is valid only with a remittance document. If invalid, the record will print with CRL Error Code 7.

  8. Renumbered transactions are also printed on a list sorted by new DLN. The New DLN Record List, SCF1148 allows cross-reference DLN research using either the new or the original DLN. (See IRM Figure 3.17.30-45)

    Figure 3.17.30-45

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    1. This list provides document count total and net money amount total of new DLNs.

    2. The original Master File system ID code will be shown if different from the new Master File.

    3. This list is routed to Rejects daily for verification of renumbered documents prior to release to Batching.

    4. Be sure to annotate the list before sending to Rejects, so that adjustments that failed to post may be corrected by Rejects.

Renumber Reclassification Summary
  1. The Renumber Reclassification Summary, SCF1147, is used by RRACS for journalization of renumbered items.

  2. The "Prejournalized" side of page 1 provides net reclassification of revenue receipts of journalization. The prejournalized side is included on an output tape from SCCF (SCF1101) for interface with RRACS for automatic journalization. If changes or corrections are necessary for any part of the prejournalized section, it must be coordinated with RACS. (See IRM Figure 3.17.30-46)

    Figure 3.17.30-46

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    1. Every current fiscal year revenue receipt item that is renumbered to a new current fiscal year DLN or to URF is included and summarized under "Prejournalized."

    2. Both the debit and credit fields show a plus for an increase and a minus for a decrease to the respective field.

    3. Net Reclass amounts are credit balance: Any net increase of a credit and net decrease of a debit is shown with a plus sign; any net increase of a debit and net decrease of a credit is shown with a minus sign.

    4. All non-revenue receipt items renumbered to other non-revenue receipt DLNs or to EXC or SMCR are included under "Other Prejournalized. "

    5. Items renumbered to literals DEPF, WASH, and OTHER are not included on page 1, but are included on page 3.

  3. Page 2 is used for RRACS journalization between the SCCF and other accounts. (See IRM Figure 3.17.30-47)

    Figure 3.17.30-47

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  4. Every DLN renumbered to a new Master File or to URF, EXC, or SMCR is included in Part 1, General Ledger Account Summary.

    1. Part 1 is included on the SCF1101 tape interfaced to RRACS for automatic journalization.

    2. No changes to Part 1 should be made without coordination with RACS.

  5. Every DLN renumbered to DEPF, WASH, or OTHER is included in Part 2, Miscellaneous Accounts.

    1. Items included in Part 2 are included in the summary on page 3.

    2. Journalization of Part 2 must be entered manually into the RRACS system.

  6. Each amount is listed with item count for easier association with the related transactions on the renumber list.

  7. All net amounts are credit balance: Any net increase of a credit or net decrease of a debit is shown with a plus sign; any net increase of a debit or net decrease of a credit is shown with a minus sign.

Reclassification Summary
  1. Page 3 is a reclassification summary which includes items from page 2, Part 2, Miscellaneous Accounts, in DEPF, WASH, and OTHER. (See IRM Figure 3.17.30-48)

    Figure 3.17.30-48

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  2. This summary should be reviewed for accuracy and for potential effect on revenue receipt accounts before routing for journalization by manual entry into the RRACS system.

    1. Corresponding WASH items of current fiscal year revenue receipts require RRACS window 250 reclassification.

    2. Annotate with any other changes based on a review of the documentation that should have been received from rejects.

  3. The literal OTHER may include prior fiscal year items and non-revenue items transferred to Unidentified Remittance. Annotate specific accounts and breakdown of amounts included in OTHER.

  4. Some of the items may affect other general ledger accounts.

Nullified Control Record List

  1. Any record that is rejected, reinput, or voided by the GUF will be printed on the weekly Nullified Control Record List. The format of the list is the same as the format of the Adjustment CRL, except the Reinput Source Code will always be Code "N" . (See IRM Figure 3.17.30-49)

    Figure 3.17.30-49

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    1. Rejected records (To Code 4) are those items that have been transferred directly from the Unpostable inventory to the Reject or ERS inventory with Unpostable Resolution Code 8.

    2. Reinput records (To Code 0) should be used infrequently, normally only for records that cannot be rejected or voided. These records have been corrected with Unpostable Resolution code 1.

    3. Any uncorrectable non prejournalized document other than some returns can be voided from the unpostable file with Unpostable Resolution code 2 or D. These records contain To Code 2.

  2. Rejected or reinput records are validated using standard CRL error codes.

  3. Voided unpostable records are validated by CRL error codes and are identified with either an asterisk (*) or an Error Code 5.

    1. Records identified with an asterisk are invalid for SCF processing; no attempt should be made to resolve these error codes. The records with the asterisk are not counted in the total error coded records.

    2. Records identified with Error Code 5 indicate an invalid condition of an attempt to void or delete an unpostable record containing a money amount. These records have been deleted from the GUF system and must be controlled on SCCF. Correct the error coded record on SCFAJ with from–to code 6–0 for reinput. Resolution of Error Code 5 records should be coordinated with the unpostable function.

    3. IMF Tax Class 4 unpostables with IMF DLNs closed with Resolution Code 2D are recorded on the SCF1149, Nullified CRL, for IMF TC 4 and are dropped from further SCCF processing.

    4. IMF Tax Class 4 unpostables with IMF DLNs, which are closed with Resolution Codes 1 and 8, will be recorded on the SCF1149, Nullified CRL, for IMF, and will be processed in the normal manner as IMF.

  4. The Nullified Unpostables list is accompanied by a Control Date Recap, summarizing by control date money amount brought back onto the SCCF in each category. (See IRM Figure 3.17.30-50)

    Figure 3.17.30-50

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  5. See IRM 3.17.30.13.3 for instructions regarding the nullified listings produced by the GUF system.

Tape Control Record List

  1. The Tape Control Record List contains the control records for all documents going to errors, rejects, or good tape. (See IRM Figure 3.17.30-51)

    Figure 3.17.30-51

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    1. Each block DLN can have good, error, and reject documents shown with counts and amounts on the same line.

    2. Only the From Code (FC) is shown on the listing. The To Code is 5 for trans tape items, 3 for errors, and 4 for rejects.

    3. The error codes are the same as the other CRL errors, except that only one code can be printed. If multiple error conditions exist, the additional codes will be suppressed.

    4. Error coded block proof records should be extremely rare, since each record is generated from a mainline program with its own validity checks.

    5. One invalid condition that is not checked in mainline is a reprocessable document with money.

    6. If the document is a true reprocessable and the money should not have been transcribed, delete the block and reinput.

    7. If the R code is incorrect, the return can be allowed to post and the SCCF adjusted manually.

    8. If an unexplained error occurs, notify the Enterprise Computing Center, via KISAM, of the problem.

    9. If the document must be deleted in TEP, add the record to the delete file using Command Code SCFDLA. Also prepare any necessary SCCF adjustments to put the documents back into manual balance on the SCCF.

    10. The "TI" field is the Treasury Reports Data Indicator. Although the Treasury Report is not produced from SCCF controls, the indicator can still be used to identify ECC deletes or other blocks requiring adjustments to the report.

    11. The "ABS NUM" field is the abstract number for NMF. This field is not currently used as the NMF records are input through SCFAJ.

  2. Error coded Good Block Proof Records are passed to the Revenue Receipts program and included on the RRCS. However, the error coded records do not attempt to post to the SCCF.

  3. The Control Date Recap-Good Block Proof Records is a summary by DLN control date, of all documents and amounts converted to good tape and listed on the corresponding Tape Control Record List. (See IRM Figure 3.17.30-52)

    Figure 3.17.30-52

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  4. The Block Sequence List is a listing of all block DLNs shown on the Tape CRL as going to good tape. This list is printed in tape sequence number order. An asterisk indicates that the same block DLN appears twice. Normally, this is not an invalid condition as reprocessable block DLNs frequently are input twice on the same day. (See IRM Figure 3.17.30-53)

    Figure 3.17.30-53

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Merged Control Records

  1. Some records are consolidated prior to posting to the SCCF.

  2. Multiple control records for the same block DLN on the same day are consolidated in SCF01 when the following fields are the same on each record:

    • Record type code—The code must not be 0 (SCCF adjustment) or 7 (good block proof record).

    • Alpha block control (if present)

    • From code

    • To code

    • Reinput source code (if present)

  3. When records are consolidated, the item counts and money amounts are added together. The DLN serial number on the consolidated record is XX. (See IRM Figure 3.17.30-54)

    Figure 3.17.30-54

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  4. Although the record on the SCCF has been consolidated, each record is listed separately on the CRL. (See IRM Figure 3.17.30-55)

    Figure 3.17.30-55

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    1. Use the CRL to research the serial number or money amounts of the individual records.

    2. As the records have been consolidated before attempting to post to the SCCF, it will be necessary to research the CRL whenever an Invalid Transcript contains an XX on the invalid record.

Control Record Listing (CRL) Error Codes

  1. General instructions and error codes are defined in the following sections.

General Instructions

  1. Every control record is validity checked before attempting to post to ensure that each element of the record contains valid data and is consistent with the other information on the control record.

    1. Any control record that is invalid is identified with an error code and is not passed on for posting to the SCCF.

    2. On-line SCCF adjustments are validity checked immediately and any error codes are identified and displayed for correction.

    3. All other control records are validity checked in SCF01 and printed with the CRL in SCF11.

    4. The instructions in this section apply to error codes for both on-line SCFAJ adjustments and SCF11 CRL errors.

  2. Compare the source document with the error coded record to determine the reason for the error.

    1. If a keying error was made, use Command Code SCFAJ to enter the correct record.

    2. The source document for most error codes on the printed CRL is a Form 9382 or Form 813.

Researching Errors
  1. If the error was not caused by transcription, it may be necessary to locate the block of returns or documents to determine the cause of the error.

    1. Access the Batch Query function of BBTS. Input the program and batch numbers or the DLN of the block to determine the current location of the document(s). When the document(s) are located, verify them to the Form 813 or Form 9382. If the DLN(s) do not match, determine which is correct, the document(s) or Form 813/9382.

    2. If the documents are correct, input Command Code SCFAJ with From-To code 0–0 to establish the correct DLN on the SCCF database. Annotate the correct DLN on the CRL. For remittance documents, verify the block total to the journalization done by the RACS function.

    3. If the SCCF database is correct, have the block deleted out of its current function in BBTS. Renumber the document(s) and send the block to the Batching function to begin Pipeline processing again.

    4. CRL errors codes for some generated Master Control Records will also appear as a posting transcript on the SCF0743, SCCF Invalid Transcript Listing. Coordinate with both listings to resolve the error code and annotate the CRL when the correction has been made. Note on both listings when the correction has been made.

    5. Any control record that fails a validity check is error coded on the CRL and will not attempt to post to the SCCF.

    6. Up to three error codes may be present for the same on-line SCCF adjustment, Master Control record, CRL adjustment record, renumber record, or nullified record.

    7. The Tape CRL may have only one error code.

    8. Error Codes T, U, V, X, Y, and Z are found only on SCFAJ records and the Invalid Control Record List, SCF0141.

Error Code 0—Alpha in Money Field

  1. This error condition occurs whenever a character other than numerics or blanks is printed in the debit or credit amount field on the CRL. The condition can also occur if a blank is present in a money field that contains significant data. (See IRM Figure 3.17.30-56)

    Figure 3.17.30-56

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  2. Review the source document or transaction to determine the correct amount. Input Command Code SCFAJ to reconstruct the error coded record. (See IRM Figure 3.17.30-57)

    Figure 3.17.30-57

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  3. Remember that amounts coded with Error Code 0 are not included in any of the tax class summaries, or control date recap totals. When the correct amounts are determined, the totals should be adjusted to include the error coded amounts.

  4. The page total amounts are unreliable if an Error Code 0 is present, because the program converts the invalid character to a numeric when the totals are computed.

Error Code 1—Invalid DLN

  1. A control record will print with error code 1 if any of the following conditions are present: (See IRM Figure 3.17.30-58)

    Figure 3.17.30-58

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    1. The DLN contains a File Location Code that is invalid for the processing Submission Processing Campus. Area Office codes that were previously valid but have been transferred to other Submission Processing Campuses are now invalid regardless of year digit.

    2. The DLN year digit is for the current year, and the control date is more than ten days later than the current processing date.

    3. The DLN year digit is for next year.

      Exception:

      during the last ten days of the year, the year digit for the following year is valid if the control date is 001–010.

    4. The DLN control date is other than 001–366 or 401–766.

    5. The tax class/document code combination is invalid.

    6. The NMF document code/block number combination does not represent a true tax class.

    7. An NMF revenue receipt document code contains a Submission Processing Campus code rather than Area Office code in the DLN.

    8. The DLN contains non-numeric characters.

    9. The DLN serial number contains other than two numerics or blanks.

  2. Review the source document for transcription errors and prepare any necessary SCCF adjustments. (See IRM Figure 3.17.30-59)

    Figure 3.17.30-59

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  3. If the error code is the result of a true numbering error, assign a new DLN according to local procedures.

Error Code 2—Invalid Control Record for Source of Input

  1. This error condition occurs whenever a control record contains characteristics inconsistent with those prescribed for records from the indicated source of input.

  2. The Submission Processing Campus identified below are currently processing electronically filed documents. For these Centers, the Area Office codes listed below are restricted for use as File Location Codes (FLC) in the DLN of electronically filed documents.

    Submission Processing Campus P S Submission Processing Campus P S
    Andover 16 14 Fresno 80 90
    Austin 76 20 21 75 Kansas City 70 79
    Austin 76 75 Ogden 88 93 92
    Cincinnati 35 38 Philadelphia 30 66 98 32
    • P: Primary FLC

    • S: Secondary FLC

  3. For original MCRs (record type 1, From–To code 0–0, reinput source code blank) with the following document codes, if the FLC in the DLN is a restricted Area Office code, the corresponding Input System Source code must be present. (See IRM Figure 3.17.30-60)

    DOCUMENT CODES
    IMF BMF EPMF Input System Source Codes
    07, 09 16, 44, 65 30, 37, 38 E
    11, 12     E
    21     E
    17     B
      97   T, B
      19, 24, 35   G

    Note:

    Doc. code 28 represents Telefile

    Figure 3.17.30-60

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  4. For every control record generated by the RPS, the program number and debit amount must be blank.

  5. Identify the source of input to determine the reason for the error code.

    1. If a file location code reserved for electronic filing was erroneously assigned to a regular block, assign a new DLN and input Command Code SCFAJ to establish the record on the SCCF. (See IRM Figure 3.17.30-61)

      Figure 3.17.30-61

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    2. If the record was not an original MCR, input Command Code SCFAJ to recreate the record with a Reinput Source Code.

Error Code 3—Invalid Document Code

  1. This condition occurs whenever the document code is not valid for any type of input. (See IRM Figure 3.17.30-62)

    Figure 3.17.30-62

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  2. Because the program is unable to recognize the document code, any money amount cannot be accumulated as prejournalized. For this error code only, the money is automatically counted as other Prejournalized.

  3. When an adjustment is prepared to establish the correct DLN, be sure to correct the PJ and OPJ totals. (See IRM Figure 3.17.30-63)

    Figure 3.17.30-63

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Error Code 4—Duplicate DLN

  1. This condition occurs in the following situations: (See IRM Figure 3.17.30-64)

    Figure 3.17.30-64

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    1. An MCR matches the DLN of the previous record and does not contain a reinput source code R (Reprocessable) or cross-reference DLN (renumber record).

    2. An MCR, or Renumber record with a cross-referenced DLN matches the DLN and serial number of the previous record. For this check, the new serial number must be numeric, not blank.

    3. The New DLN and serial number of a Renumber record with a cross-referenced DLN matches the New DLN and serial number of the previous record. For this check, the new DLN must be numeric, not a literal, and the new serial number must be numeric, not blank.

  2. Review the source documents for transcription errors or duplicate input. Prepare an adjustment to correct the record. (See IRM Figure 3.17.30-65)

    Figure 3.17.30-65

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  3. Coordinate the Renumbered duplicate DLN with the rejects function, if appropriate.

Error Code 5—Invalid Amount for Type of Record

  1. This condition occurs in the following situations.

    1. Any control record contains significant amounts in both the credit and debit fields.

    2. A debit amount is present for a document code that allows only credits. (See IRM Figure 3.17.30-66)

      Figure 3.17.30-66

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    3. A credit amount is present for a document code that allows only debits.

    4. An amount is present for a document code or Master File that allows only non-prejournalized transactions.

    5. Reinput source Code R (reprocessable) is present on a control record that contains a debit or credit amount.

    6. On the Nullified CRL, an unpostable control record containing a money amount has been voided in GUF processing. See IRM 3.17.30.6.6.

  2. Review source document or block to determine the reason for the error. Prepare a SCCF Adjustment to input the correct record. (See IRM Figure 3.17.30-67)

    Figure 3.17.30-67

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Error Code 7—Invalid Renumber Block Proof Record

  1. This condition occurs in the following situations: (See IRM Figure 3.17.30-68)

    Figure 3.17.30-68

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  2. A Renumber Block Proof Record contains a literal in the new DLN field but the money amount is zero.

  3. The new DLN contains other than twelve numerics or other than one of the following literals:

    • URF—Unidentified Remittance File

    • EXC—Excess Collection

    • DEPF—Deposit Fund

    • SMCR—Small Debit/credit write off

    • WASH—washout of offsetting transaction

    • OTHER—Other write off and PFY DLNs transferred to Unidentified Remittance

  4. The original DLN and new DLN are incompatible on revenue receipts.

    1. If the original DLN contains money and is for a revenue receipt document code and the Julian date/year is within the current fiscal year, then the new DLN must also contain a revenue receipt document code and be within the current fiscal year.

    2. If the original DLN (with money) is for a prior fiscal year or non-revenue receipt document code 45, 48, 51, 58 or 74, then the new DLN must also contain a prior year date or a non-revenue receipt document code.

    3. New DLN literal URF is valid only when the original DLN was for current year revenue receipts.

    4. New DLN literal OTHER is valid for transfer of credits to the Unidentified account when the original DLN is prior fiscal year but, because IRS received date is less than one year old, the amount is acceptable to Unidentified.

    5. New DLN literal EXC is valid only when the original DLN represents non-revenue receipts by doc code or Julian date/year.

  5. Review the source document to determine the reason for the error.

    1. Most renumber records were generated from the rejects or ERS system and have already been removed from that system.

    2. Coordinate with rejects to determine the correction. Rejects may assign another new DLN.

    3. Input Command Code SCFAJ or prepare Form 4028-A to create the correct record. If SCFAJ is used, delete the original DLN with From–To Code 4–2 or 0–2 and establish the correct DLN with From–To Code 0–0. Be sure to include cross-reference DLNs on both records. (See IRM Figure 3.17.30-69)

    Figure 3.17.30-69

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Error Code 8—Invalid NMF Abstract Number

  1. Every NMF good block proof record (From–To Code 0–5) for a revenue receipt document requires an abstract number.

    1. For some documents the abstract number is generated by the SCCF program because only one number can be valid for the DLN. If the number is generated, an input abstract number is invalid with error code 8.

    2. For all other NMF revenue receipt documents, a valid abstract number must be part of the input record or the record is invalid with error code 8. (See IRM Figure 3.17.30-70)

    Figure 3.17.30-70

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  2. See the table in IRM 3.17.30.18.3 for a list of NMF document codes, true tax classes, and abstract numbers.

  3. If the error coded good block proof record is a subsequent payment or other miscellaneous revenue receipt document code, the document must be renumbered to the blocking series indicative of the true tax class compatible with the abstract generated by Automated NMF account.

    1. Renumbering by Form 4028-A for ISRP entry will provide audit trail on SCCF through the XREF DLN and SCF1146, Renumber CRL, as well as automatic reclassification from the SCF1147, Reclassification Summary.

    2. If renumbering is done through Command Code SCFAJ, be sure to provide cross reference to both old and new DLNs via the Remarks field. Use Control Record Source Code J for pending reclassification by RRACS on Screen 250, which must be requested according to local procedures.

    3. Annotate the Form 813 with the corrected blocking series, and clear the good block proof record through Command Code SCFAJ in the normal manner.

  4. Determine the correct abstract number by reviewing the source document. If the abstract number cannot be determined from the Form 813, coordinate with the NMF accounting function for resolution.

Error Code 9—Invalid Document Count

  1. This condition occurs in the following situations (See IRM Figure 3.17.30-71)

    Figure 3.17.30-71

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    1. The document count is not numeric. Blanks are converted to zeros prior to the check.

    2. For MCRs, (From–To Code 0–0), and generated block proof records, the document count cannot be zero.

    3. For all control records, the document count cannot be greater than 100.

  2. Review the source document or block. Determine the correct count. Create the correct record with a SCCF adjustment. (See IRM Figure 3.17.30-72)

    Figure 3.17.30-72

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Error Code B—Invalid Reinput Source Code

  1. The reinput source code on all control records must be N, R, U, 4, H, E, or blank. For most mainline processing the code will be blank. (See IRM Figure 3.17.30-73)

    Figure 3.17.30-73

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  2. Review the source document to determine if the code should be present:

    • N—Nullified

    • R—Reprocessable

    • U—Application from Unidentified

    • 4—Reinput—This code is never required for control records

    • H—Duplicate of Historic block (valid with SCFAJ only)

    • E—Override for multiple EPMF deletions

  3. Input Command Code SCFAJ to reconstruct the error coded record. Leave the Reinput Source Code field blank unless one of the above codes clearly applies.

Error Code C—Incomplete Adjustment Record

  1. Any SCCF adjustment code that affects a module balance must adjust the count or amount of that block, except From–To Code 8–2.

    1. From–To Code 8–2 requires only the DLN in the adjustment record to delete the entire DLN module from SCCF in the next posting run.

    2. From–to Codes 1–0, 7–7, 8–7, and 9–9 are exempt from this check, because no SCCF balance is ever affected by these codes.

    3. All other SCCF adjustments must contain an entry other than zero for document count, credit adjustment amount, or debit adjustment amount. (See IRM Figure 3.17.30-74)

      Figure 3.17.30-74

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    4. Remarks are required entry for audit trail.

  2. Review the SCFAJ screen and the source document and overlay with the correct information.

  3. If the error code is on the CRL, it may be necessary to locate the original source listing or register.

Error Code E—Invalid Entry for Deletion

  1. This on-line condition occurs for deletions of EPMF document codes 30, 37, or 38 in the following situations:

    1. When the document count is 001 and the serial number field does not contain two numerics.

    2. When the document count is greater than 001 but is not equal to the total in process count.

  2. Use of Reinput Source Code E will override this error check, but should be used very rarely.

Error Code T—Invalid Tax Class

  1. This condition occurs on the Invalid Control Record List or SCFAJ adjustment whenever a tax class has been input that is not numeric or not valid for the Master File. (See IRM Figure 3.17.30-75)

    Figure 3.17.30-75

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  2. Compare the DLN and Master File code of the record with the source document. When the reason for the error has been determined, input a SCCF adjustment on SCFAJ to correct the record.

Error Code U—Unable to Determine True Tax Class for NMF

  1. This condition occurs for any NMF revenue receipt record in which the DLN does not represent a valid true tax class. (See IRM Figure 3.17.30-76)

    Figure 3.17.30-76

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    1. Normally this code will occur in combination with other error codes, as the DLN is also invalid.

    2. Error Code U will appear only on the Invalid Control Record List and on Command Code SCFAJ.

  2. Review the source document and the invalid record. Prepare the corrected record with SCFAJ.

  3. See the table in IRM 3.17.30.18.3 for a list of the valid tax classes for each document code.

Error Code V—Invalid Block Out of Balance Release Record

  1. BOB release records (record type 8) are created to update the Block Proof Summary (PCD) by showing that a correction has been entered for the BOB record. These records are only passed through the SCCF and do not post.

  2. If any of these records are invalid for any reason, they will be printed on the Invalid Control Record List.

  3. No correction to the SCCF is needed, but an adjustment to the Block Proof Summary may be necessary. See IRM 3.40.37, General Instructions.

Error Code X—Invalid Record Type ID Code

  1. Only the following record type codes are valid in SCCF processing:

    • Record Type 0—SCCF Adjustment

    • Record Type 1—Master Control Record

    • Record Type 2—BOB Control Record

    • Record Type 4—Generated SCCF Adjustment

    • Record Type 5—Reinput, Delete, or Trans Deletion Control Record

    • Record Type 6—Renumber Control Record

    • Record Type 7—Good, Error, or Reject Block Proof Record

    • Record Type 8—BOB Release Record

  2. If any other record type ID code is read into the SCF01 program, it will be printed on the Invalid Control Record List.

  3. Examine the invalid record to determine if the record was actually intended for SCCF processing. If the record type was not transcribed correctly and the correct identity of the record is determined, input SCFAJ to post the record to the SCCF.

Error Code Y—Invalid From–To Code

  1. Any record that is input to the SCCF with an invalid from–to code combination is error coded on the Invalid Control Record List or the SCFAJ screen with code Y. (See IRM Figure 3.17.30-77)

    Figure 3.17.30-77

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  2. See IRM 3.17.30.5.2 for a list of the valid code combinations.

  3. Review the invalid record and the source document to determine the correct from–to combination. Input Command Code SCFAJ to post the corrected record.

Error Code Z—Invalid Master File System ID Code

  1. Every valid control record must contain one of the following Master File codes:

    • Code 1—IMF

    • Code 2—BMF

    • Code 3—EPMF

    • Code 5—IRP

    • Code 6—NMF

  2. Any record with a Master File code other than 1–6 is printed on the Invalid Control Record List or displayed on the SCFAJ screen with error code Z. (See IRM Figure 3.17.30-78)

    Figure 3.17.30-78

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  3. Review the invalid record and the source document to determine the correct Master File. Then input the corrected record using Command Code SCFAJ.

Error Code*—Invalid for SCF Processing

  1. Although the asterisk (*) is not a true error code, an * will appear in the error code field whenever a control record that is invalid for SCF processing is introduced to SCCF. The * normally appears on the Nullified CRL for voided unpostable control records which require no action on SCCF.

  2. The asterisk (*) will appear by some adjustments which are valid for SCF processing; these should not be considered error coded adjustments. These adjustments are tape generated for deletion and restoration on the same day of non-scannable SCRIPS returns to the data base. Tape generated From–To Codes 2–0 and 0–2 for Form 1040EZ will appear on the Adjustment CRL with asterisks.

  3. If there is an attempt to void an unpostable with a money amount (a condition which is invalid in SCF processing), the asterisk will be replaced by a true error code, Error Code 5. See IRM 3.17.30.7.7 and IRM 3.17.30.6.6.

SCCF Invalid Transcripts

  1. General instructions and definitions pertaining SCCF invalid transcripts follow.

General Instructions for Invalid Transcripts

  1. Each validated control record is systemically analyzed to assure compatibility for posting to the appropriate module on the SCCF data base.

    1. A control record validated on-line by SCFAJ but incompatible with a SCCF module is immediately identified as an invalid transcript.

    2. A control record validated in SCF01 through batch processing but incompatible with SCCF in SCF03 posting analysis is identified as an invalid transcript and printed on the Transcript Invalid Modules, SCF0743.

  2. Invalid transcripts are coded to identify the condition which makes the control record incompatible with SCCF. These codes are called Transcript Codes and apply to both on-line and printed transcripts. See IRM 3.17.30.9.

  3. On-line transcripts will appear on the invalid line at the bottom of the SCCF module display.

    1. The invalid line is prefaced by "ADJ."

    2. The invalid line contains a from–to code and various data entered on the SCFAJ screen.

  4. Invalid transcripts on SCF0743 are printed with the appropriate SCCF module.

    1. Each invalid is identified by Record Type. Record Types are literals indicative of the effect on SCCF by the from–to code. See IRM 3.17.30.8.2 through IRM 3.17.30.8.7.

    2. Each invalid control record is printed in the original format.

    3. Invalid transcripts for good tape transactions (Record Type GBP) must be resolved on a priority basis, prior to running the daily TEP (GMF15).

    4. All transcripts should be resolved and SCCF adjustments input by the day following date of receipt.

Record Type Master Control Record (MCR)

  1. Record type code MCR indicates that the control record causing the transcript was a Master Control Record. (See IRM Figure 3.17.30-79)

    Figure 3.17.30-79

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  2. Correction of the MCR record type depends on the type of error condition encountered.

    1. Review the source document used for the establishing of the Master Control Record, normally BBTS Form 9382, Form 813, RRPS, or SCRIPTS.

    2. Query the batch and program number on the BBTS system and review for transcribing errors.

    3. Notify the RPS Function if a RPS MCR occurs.

    4. Notify IDRS Function if an IDRS MCR occurs.

  3. This record type may have created a BOB condition if the documents have been input. Coordinate any corrective action with the BOB Function.

Record Type ADJ

  1. Record type code ADJ indicates a record causing the transcripts was an adjustment trying to post to the SCCF. This type of record normally appears with an SCFAJ screen, but can be caused by a generated adjustment or ISRP Form 4028. (See IRM Figure 3.17.30-80)

    Figure 3.17.30-80

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  2. The type of error condition encounter determines the correction.

    1. Review source document making sure the adjustment was prepared properly.

    2. Review the Adjustment Control Record List for transcribing errors.

  3. If the adjustment to the SCCF is still necessary, input or overlay Command Code SCFAJ to reconstruct the invalid record.

Record Type BCR

  1. Record Type Code BCR is a BOB Control Record. Normally the invalid condition will be resolved automatically by the correction of the BOB register or by the input of Batch Transmittals or CRL SCCF adjustments.

  2. Coordinate any corrective action with the BOB Function.

  3. The BCR invalid transcript will print on SCF0743, Invalid Modules, with the money amount in the record without any SCCF validation. Verify and post the correct money amount to SCCF on the appropriate BCRs with the audit trail postings.

Record Type E/R

  1. Record Type Code E/R is an Error or Reject Block Proof Record. This record is in error status or reject status. (See IRM Figure 3.17.30-81)

    Figure 3.17.30-81

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  2. The E/R record type will be corrected according to type or error condition.

    1. Analyze the source documents.

    2. Determine if SCCF is in error or if deletion of the error or reject register is needed.

  3. If the SCCF is in error, input a SCCF adjustment to correct the SCCF and additional adjustments to reconstruct the invalid records.

  4. If the block must be deleted notify Input Correction to delete all related ERS, error, and reject records. Be sure to include the control day (date of GMF listings) on each request for deletion of an error record.

    1. Error registers (except IRP) should be coded with Action Code 3. Reject and IRP error registers should be coded 2–R.

    2. For ERS, Action Code 660 should be entered with Command Code SSPND for items in the error or Command Code RJECT for items in the workable suspense inventory. Items in unworkable suspense should be activated with Command Code ACTVT, with "RJECT 660" entered the following day.

    3. At Submission Processing Campus option, ERS records may be deleted by Data Control personnel who have Command Codes GTREC, RJECT, and ACTVT in their operator profile.

    4. To verify that the required RJECT 660 has been entered, receive a copy of the ERS Rejected Records List, ERS0540 or use Command Code ERINV.

Record Type GBP

  1. Record Type Code GBP indicates that the record trying to post to the SCCF is a Good Block Proof Record. (See IRM Figure 3.17.30-82)

    Figure 3.17.30-82

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  2. For each GBP transcript, a record has been added to the on-line delete file. See IRM 3.17.30.11.2 for instructions for the on-line delete file and Command Code SCFDL.

  3. These transcripts must be worked immediately to determine if the block must be deleted by TEP.

Analysis
  1. Analyze the transcript and source documents (Form 9382, Form 813, CRL, returns, and other available documents).

  2. If SCCF is in error, enter Action Code R on the SCFDL file, and input SCCF adjustments on SCFAJ to post each of the following records.

    1. Prepare an adjustment to correct the SCCF.

    2. Prepare an adjustment to post the Good Tape Block Proof Record.

    3. Prepare an adjustment to record the error portion of E/R BPR.

    4. Prepare an adjustment to record the reject portion of E/R BPR.

  3. If the SCCF is correct:

    1. Enter Action Code D on the SCFDL file, so that the record will be deleted in TEP.

    2. Prepare Form 2275 to insert into the block as the documents are pulled.

Record Type BPR

  1. Record Type Code BPR is a Delete, Renumber, or Reinput Block Proof Record. (See IRM Figure 3.17.30-83)

    Figure 3.17.30-83

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    1. The delete BPR transcript occurs when the Trans Deletion Control Record or generated delete record from BOBs, errors, or rejects fails to post to the SCCF.

    2. The Renumber BPR is generated when a record on the CRL Renumber Transaction List fails to post to the SCCF.

    3. The Reinput BPR occurs when a reinput record from Rejects, Error, Nullified Unpostables, or BOB Function fails to post to SCCF. The record appears on the CRL Adjustment List or CRL Nullified Unpostables List.

  2. Resolution of these record types will depend on the type of error condition occurred.

  3. Analyze the source documents and coordinate any corrective action with the function responsible for the input of the record.

  4. If the invalid record is necessary, reconstruct with a SCCF adjustment. A BPR with Transcript Code 07 will normally require no corrective action, because Input Correction is merely clearing deleted documents from their inventory at the request of data controls.

BOB P Code Block List

  1. Blocks of documents that have been input without the DLN being established on the SCCF are identified with BOB Code P.

  2. BOB P blocks are included in the regular BOB inventory, but a separate BOB P Code Block List (GMF0641) allows the Data Controls function to identify and resolve these blocks. (See IRM Figure 3.17.30-84)

    Figure 3.17.30-84

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  3. The BOB P Block List contains five types of Blocks in the order listed:

    1. Release Code B—These blocks were corrected yesterday from BOB P status, but are still in the BOB inventory with some other BOB code. These documents should be associated with the re-BOB registers and worked by the BOB unit.

    2. Release Code C—These blocks have been corrected with the input of a BOB correction record. The documents will be released to the Input Correction Operation.

    3. Release Code S—These Blocks have been corrected on the SCCF so that the BOB P condition no longer exists. Unless other BOB codes are present, all BOB P blocks are automatically rechecked daily against the SCCF. If the SCCF has been corrected, the block is released from BOB status without the input of a correction record from the BOB register. These documents should be routed back to the BOB unit for release to Input Correction with other corrected BOBs.

    4. Unresolved BOB P blocks—These blocks are carryover BOB P blocks that are unresolved from the previous day. The P–Date is other than the current date and the Release Code is blank.

    5. New BOB P blocks—These blocks are identified by the current processing date in the P–Date column. The documents should be pulled from the carts of new BOB documents and routed to Data Controls.

  4. Resolve each block by ensuring that the Batch Transmittals have been properly routed to Data Conversion. Review the CRL–MCRL to verify that adjustments have been prepared for error coded records. If the wrong DLN was established on the SCCF, input Command Code SCFAJ to remove the incorrect DLN with From–To Code 0–2 and a separate adjustment to establish the correct DLN with From–To Code 0–0. Be sure to enter the cross-reference DLN in the remarks field for both adjustments.

  5. If the MCR is correct, but the wrong DLN was transcribed on the block header, annotate the block of documents and route the block immediately to the BOB unit for the correction to be input.

  6. Any BOB P block that also contains other BOB conditions should be routed to the BOB unit as soon as the BOB P condition is identified and the correction prepared. The block will not be revalidated until a BOB correction record has been input.

  7. It is important that blocks on the BOB P listing be pulled and resolved daily to assure proper document control and minimize the chance of lost blocks. It is also important to release the documents as soon as the Release Code appears on the BOB P list, because the BOB function and Input Correction Operation will be needing these documents on the same day that they appear on the listing.

SCCF Invalid Transcript Codes

  1. The description of SCCF invalid transcript codes are provided in the following section.

Transcript Code 04—Duplicate DLN

  1. This transcript code occurs with any of the following conditions:

    1. An original MCR or 0–0 SCCF adjustment attempts to post to a module that is already on the SCCF or is present on the Historic data base file. (See IRM Figure 3.17.30-85)

      Figure 3.17.30-85

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    2. A renumber MCR (cross-reference DLN present) attempts to post to a module that already contains a 0–0 record with the same numeric serial number.

    3. A 0–0 SCFAJ record with reinput source code H attempts to post to an active (open balance) module.

  2. Review the source document and SCCF module to determine the cause of the invalid condition. If necessary, research the historic by using command code SCFTR with definer H.

    Figure 3.17.30-86

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  3. If the DLN was transcribed incorrectly, input Command Code SCFAJ with From–To Code 0–0 to establish the correct DLN. (See IRM Figure 3.17.30-86)

Duplicate DLN
  1. If the DLN is a true duplicate, obtain a new DLN according to local procedures.

    1. The new DLN should be for the block that can be corrected with the least impact on processing, not necessarily the block that was invalid on the transcript.

    2. A block in BOB status can often be corrected on the register without re-transcribing the documents.

    3. Enter CC SCFAJ with 0–0 to establish the new DLN, unless the new DLN will be established on the SCCF from the BOB register. Enter the original DLN in the remarks field to preserve the audit trail. Be sure that the new DLNs are stamped on the documents.

  2. Rarely, the duplicate condition may be caused by the presence on the Historic file of a DLN actually assigned ten years earlier. If it is deemed appropriate to continue processing with the DLN that is a duplicate of one from a decade earlier, the duplicate DLN check may be over-ridden.

    1. Input SCFAJ with 0–0 and reinput source code H to bypass the duplicate DLN checks.

    2. The 0–0 H record may be input after using SCFTRH to reactivate the Historic module for research, or it may be input immediately if the historic cycle on the data base provides sufficient information to resume processing. The 0–0 H record is not valid for active (Block Status A) blocks.

    3. Reinput source code H is valid only with SCFAJ.

    4. The historic record for the previous DLN will be retained on the SCCF module with the 0–0 H record listed after the old activity. Only the 0–0 H record and subsequent activity will be used to determine module balances, aging, and other SCCF indicators.

  3. This check is bypassed when the following conditions exist:

    1. When Reinput Source Code R is present.

    2. When a cross-reference DLN is present and the serial number is not a duplicate.

    3. When CC SCFAJ From–To Code 0–0 with Reinput Source Code H is entered for a DLN with a Block Status Code of I (Inactive) or H (Historic).

Transcript Code 05—Inconsistent Amount Fields

  1. This condition occurs when the money amount on a control record is inconsistent with the amount present on the SCCF. Transcript Code 05 is created by one of the following conditions.

    1. A control record with a debit amount attempts to post to a credit module or a control record with a credit amount attempts to post to a debit module.

    2. A block proof record (record type 7) attempts to post without an amount when the module contains an open money amount. This check is bypassed for reprocessables or if money has been deleted from the block. (See IRM Figure 3.17.30-87)

    Figure 3.17.30-87

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  2. The non-matching debit and credit condition should occur only for document codes 24, 45, 48, and 58 because other codes permit only debits or credits through the CRL.

    1. If the control record is correct, input a SCCF adjustment with code 8–0 to delete the money.

    2. Then input a second adjustment with code 7–0 to establish the correct money amount.

    3. Also reconstruct any control records that failed to post.

    4. If the SCCF is on-line, all adjustments are entered consecutively on the same day.

    5. If the SCCF was correct, use the normal procedures to delete the transactions from TEP and request deletion of error and reject records. For record type ADJ, input Command Code SCFAJ to reconstruct the record with the proper amount field.

  3. For non-remittance items input to remittance blocks, review the source documents to determine if money should be present on the block or should not be present on the SCCF.

    1. If the money amount was erroneously omitted from the block header, take the necessary action to have the block deleted and reinput.

    2. If the block header was correct, use Command Code SCFAJ to reconstruct the invalid record and make any other corrections to the SCCF. The record that was invalid as a block proof record will be valid as a SCCF adjustment, even if no other adjustments are made unless other transcript conditions are present. (See IRM Figure 3.17.30-88).

    Figure 3.17.30-88

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Transcript Code 06—Count Greater than 100 or Greater than Original

  1. This condition occurs with any of the following situations. (See IRM Figure 3.17.30-89)

    Figure 3.17.30-89

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    1. A 7–0 control record would increase the original count of the block to more than 100.

    2. An 0–3 or 1–3 control record would increase the error count of the block to more than 100.

    3. A 5–0,6–0, or 6–4 control record would increase the total in process count of the block to more than 100.

    4. A 6–4 control record would increase the reject count of the block to more than 100.

    5. A control record would increase the manual, error, or reject balance to more than the original balance.

  2. Review the erroneous control record and the related source document.

    1. If a GBP record is incorrect, code the corresponding record with "D" on SCFDL to delete in TEP. Notify Input Correction to delete erroneous E/R records.

    2. Prepare any necessary adjustments to correct the appropriate DLN or to reverse an erroneous posting. (See IRM Figure 3.17.30-90)

    Figure 3.17.30-90

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Transcript Code 07—Block Proof Record with ADSI On

  1. This condition occurs whenever the Action Delete Status Indicator (ADSI) is on and any of the following records attempts to post to the SCCF: (See IRM Figure 3.17.30-91)

    Figure 3.17.30-91

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    • Generated SCCF adjustment

    • Reinput Block Proof Record

    • Delete Block Proof Record

    • Trans Deletion Control Record—This record will turn on the ADSI, but will not post if the ADSI is already on.

    • Good Block Proof Record

    • Error Block Proof Record

    • Reject Block Proof Record

  2. The ADSI is turned on whenever a Trans Deletion Control Record or a SCCF adjustment From—To Code 7–7 posts to a SCCF DLN. A Trans Deletion Control record is always generated by the TEP whenever a block has been deleted.

Block Proof Record with ADSI Off
  1. The ADSI is turned off with From–To Code 8–7 or whenever the error and reject balances have been reduced to zero.

    1. On Record Types ADJ and BPR, review the transcript and source documents. If the record is correct and the ADSI is not needed, prepare a SCCF adjustment From–To Code 8–7 to turn ADSI off and post the record with SCFAJ.

    2. On Record Types GBP and E/R, review the transcript and source document.

    3. If the document should not be deleted, prepare a SCCF adjustment From–To Code 8–7 and a second adjustment to post the GBP or E/R record. (See IRM Figure 3.17.30-92)

      Figure 3.17.30-92

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    4. If the GBP record should not post, enter Action Code D on the SCFDL record and notify Input Correction to delete any remaining records on the error and reject register or See IRM 3.17.30.8.5 for instruction to delete on ERS. Pull the block for further processing.

    5. The ADSI is turned on to prevent documents in Input Correction or Rejects from posting when the rest of the block has been deleted.

    6. For deleted GBP and E/R records, input SCCF adjustment From–To Code 8–7 after the error and reject items have cleared.

Transcript Code 09–First BPR Unequal to Original Balance

  1. For an initial block, the sum of the good, error, and reject block proof records with From Code 0 or 1 must equal the original count and amount on the SCCF. (See IRM Figure 3.17.30-93)

    Figure 3.17.30-93

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    1. This check is bypassed if the incoming control record contains reinput source code R for reprocessable.

    2. For the purposes of this check, a block is considered initial if the 0–0 control record did not contain reinput source code R or N, and no control records other than 7–0, 8–0, or 0–1 have posted since the module was created.

  2. Review the transcript and MCR source documents, Form 9382 or Form 813 to assure that the SCCF is correct. Be alert for adjustments which might have been made in error. Reverse and remake these adjustments as necessary.

  3. Review the block of documents for a missing document. The documents can normally be located in the Input Correction Operation. Check to see if notification has been sent to accounting to increase or decrease volume from Receipt and Control Branch.

    1. Prepare the necessary adjustment to correct the SCCF.

    2. Prepare an adjustment to post the GBP record and/or the E/R record. (See IRM Figure 3.17.30-94)

    Figure 3.17.30-94

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  4. If a document failed to be transcribed, delete the GBP by entering Action Code D on the SCFDL record. Notify Input Correction to delete the records in error and reject status or see IRM 3.17.30.8.5. Pull the block for future processing.

Transcript Code 10—Count or Amount Less than Zero

  1. This condition occurs with any of the following situations: (See IRM Figure 3.17.30-95)

    Figure 3.17.30-95

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    1. An 0–3, 1–3, 0–4, or 1–4 control record would reduce the Manual count or amount to less than zero.

    2. An 8–0 control record would reduce the original count or amount to less than zero.

    3. An 0–2, 1–2, 3–2, 4–2, 0–5, 1–5, 3–5 or 4–5 control record would reduce the total in-process count or amount to less than zero.

    4. A control record with From Code 3 would reduce the error count or amount to less than zero.

    5. A control record with From Code 4 would reduce the reject count or amount to less than zero.

    6. A nullified unpostable 6-4 control record fails to post. IDRS will not allow a 6-4 to be coded. See 3.17.30.9.6(6) for posting instructions.

  2. Review the erroneous or duplicate record that created the condition. If the SCCF is in error, prepare an adjustment to correct the balance on the SCCF or reverse the erroneous posting. (See IRM Figure 3.17.30-96)

    Figure 3.17.30-96

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  3. Review the source documents.

  4. If a GBP record is incorrect, enter Command Code SCFDL, and enter code D in the Action column for the block to be deleted. Notify Input Correction Section to delete any error and reject items or see IRM 3.17.30.8.5. Pull documents for future processing.

  5. If the record has failed to post because of a previous duplicate posting, prepare adjustments to reverse the erroneous postings on the SCCF. Initiate action to delete any unposted duplicate items. Also, post the control record that has transcripted.

  6. Input the following adjustments to post an Error/Reject error for a 6-4 control record.

    1. Input 7-0 for count and money.

    2. Input 0-4 for count and money.

    3. Input 9-9 for audit trail purposes noting that the system will not allow a 6-4 posting.

Transcript Code 11—Amount with no Count on SCCF; Count with no Amount on SCCF

  1. This condition occurs whenever a control record would reduce any SCCF count to zero while the corresponding amount is still present. (See IRM Figure 3.17.30-97)

    Figure 3.17.30-97

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    1. The amount can be removed with items still present using SCFAJ. Thus money can be moved to unidentified or another document without affecting the DLN of the original document.

    2. A reprocessable document previously containing money can be created on an existing SCCF module without causing a transcript condition.

  2. This condition occurs whenever a Good Block Proof Record (record type 7) would reduce any in process amount to zero while the corresponding count is still present.

  3. Review the source documents

    1. If the SCCF is in error, prepare the necessary adjustment and post the transcript record. (See IRM Figure 3.17.30-98)

      Figure 3.17.30-98

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    2. If the record ADJ or BPR is necessary, reconstruct the record.

    3. If the GBP or E/R record is incorrect, have the transactions deleted by coding the record with a D on the SCFDL file.

    4. Notify the Input Correction Operation to delete the error and reject records or See IRM 3.17.30.8.5.

    5. If the record has failed to post because of a previous duplicate posting, prepare a 5–0 adjustment to reverse the erroneous posting on the SCCF. Initiate action to reverse any erroneously posted transactions or to delete any unposted duplicate items. Also, reconstruct the control record that has transcripted.

Transcript Code 8–2—SCCF Delete

  1. This transcript will print whenever a SCCF adjustment with From–To Code 8–2 has been entered to delete a block from the SCCF. (See IRM Figure 3.17.30-99)

    Figure 3.17.30-99

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  2. This is not an invalid condition and requires no corrective action. However, the transcript should be retained for reference if additional action will be taken on the block. The 8–2 action is generally taken when a SCCF module has exceeded the 150 transcript line limitation. These modules require reconstruction of the module by consolidating "like" from and to codes within the module. Reconstruction must be completed the day the module appears on the invalid transcript listing to ensure the database record is restored timely. Refer to IRM 3.17.30.10.5 for detailed instructions.

Transcript Code CR—Control Record Out of Sequence

  1. This code is caused by the input of a control record tape in the incorrect posting sequence.

  2. Contact the computing center according to local procedures. The computing center will probably rerun the program that caused the out of sequence condition, then rerun the SCCF.

Transcript Code MX—Overflow Transcript

  1. The SCCF program allows a maximum of 149 transactions on a single SCCF module. (See IRM Figure 3.17.30-100)

    Figure 3.17.30-100

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  2. The Transcript Code MX condition occurs when the 150th record attempts to post.

  3. Input a SCCF adjustment with code 8–2 to delete the block from the SCCF. The program will allow this record to post as the 150th.

  4. See IRM 3.17.30.10.5 for correction procedures.

Transcript Code NR—No Record on SCCF

  1. This condition occurs whenever a control record, other than a record that normally establishes a block, attempts to post to a DLN that is not on the SCCF. (See IRM Figure 3.17.30-101)

    Figure 3.17.30-101

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  2. From–To Codes that normally establish a block on the SCCF are 0–0R, 0–0, 6–0, and 6–4.

  3. Trace record trying to post to source documents for possible corrections. Prepare the necessary adjustments. (See IRM Figure 3.17.30-102)

    Figure 3.17.30-102

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Transcript Code BN, BQ, BR, and BS and NR—BOB Transcripts

  1. These transcripts are generated to provide immediate SCCF research for SCCF related BOB conditions. Technicians resolving blocks out of balance should be encouraged to use SCFTR for more current information.

  2. Each BOB code N, Q, R, or S will automatically produce a SCCF transcript BN, BQ, or BS; BOB Code P will produce a SCCF transcript for a BCR with Transcript Code NR (no record on SCCF).

  3. The BOB Control Record is not automatically invalid and will post to the SCCF if a module is available. Any other control record attempting to post after the BOB Control Record (on the same day) will be invalid.

  4. No corrective action is required for the transcript unless invalid records are present.

  5. Route all BN, BQ, BR, and BS transcripts for association with the BOB register.

  6. Following resolution of BCRs, provide audit trail on SCCF with SCFAJ postings to show cross-reference DLNs in Remarks.

    1. Post From–To Code 1–0 with the ABC of the block erroneously input to the DLN under which this BCR posted to turn off the BOB indicator unless there is a valid unresolved BCR for this block. In Remarks show the correct DLN as a cross reference.

    2. If there is a valid unresolved BCR posted to the block, use From–To Code 9–9 rather than 1–0 (leaving BOB indicator on for the valid BCR) with the correct DLN in the Remarks section on the SCFAJ screen or appropriate column of the Form 4028.

    3. Post From–To Code 0–1 with the ABC to the correct DLN, showing in remarks the DLN to which the BCR was initially input as a cross reference.

    4. Whenever it is inappropriate to turn on or turn off the BOB indicator (From–To Code 0–1 or 1–0), use SCFAJ with From–To Code 9–9 to show the cross-reference DLNs for both old and new DLNs in the Remarks field.

  7. The audit trail may be further enhanced by posting the corresponding money amounts whenever available for verification.

SCCF Posting Controls

  1. The SCCF posting controls outlines the balancing routine with associated reports.

Tape Control Record List

  1. The Tape Control Record List is a list of all blocks of data in DLN Sequence in which the blocks or part of blocks which went to "good tape" , "error tape" , or were rejected from normal processing. (See IRM Figure 3.17.30-103)

    Figure 3.17.30-103

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  2. The listing indicates:

    1. The portion of a block that has been placed on the Submission Processing Campus Transaction Tape for processing to the Master File.

    2. The portion of each block, if any, which was placed on the Submission Processing Campus Error Tape file or ERS error file.

    3. The portion of each block, if any, which has been placed on the SC Reject Control File or ERS suspense file.

Fields of Data
  1. The fields of data printed for each block are:

    1. Alpha/Numeric Submission Processing Campus block number—three (3) digit code assigned for Submission Processing Campus processing controls. It is used to reference data records to a block header record containing block DLN, reducing card volume and transcription efforts.

    2. Document Locator Number—twelve (12) digit number representing the block DLN and year digit.

    3. Prejournalized amount—credit items will bear a minus "−" sign.

    4. Record count—number of records being processed to Enterprise Computing Center. The count will always be as great as the number of documents but may be greater.

    5. Document count.

    6. Trans Tape Sequence number.

    7. Error Tape items failing to meet mathematical verification or validity tests, such as Prejournalized amounts or document count.

    8. Reject items. as above, such as Prejournalized amounts or document count.

    9. Only the From Code (FC) is shown on the listing. The To Code is 5 for trans tape items, 3 for errors, and 4 for rejects.

    10. Batch number of Form 9382 which is controlling the blocks.

Summary by Master File
  1. The summary at the end of each Master File provides a count of documents and blocks by from code and source for each type of record.

    1. Error block proof records are counted as coming from raw or from BOBs.

    2. Reject records can come from raw, BOBs, GMF errors, or ERS errors.

    3. Good records come from raw, BOBs, GMF errors or rejects, or ERS Errors or rejects.

    4. The primary purpose of these summary counts is to simplify balancing of error and reject counts on the SCCF to the counts on the error and reject systems. See IRM 3.17.30.10.4.

    5. The summary also provides count and amount totals for balancing to the TEP.

Other Records
  1. Along with the Block Proof Records listing come the following:

    1. Revenue Receipts Control Sheet (RRCS)—a breakout by tax classes of all amounts converted to tape to be transmitted to ECC. (See IRM Figure 3.17.30-104)

      Figure 3.17.30-104

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    2. SCF0142, Block Sequence List (BSL)—A listing of DLNs for all blocks converted to good tape in the sequence in which they appear on good transaction tape. This listing is to be used for deletions due to tape "read fail" and other error conditions. The BSL may also be used to identify discrepancies between the TEP and SCF1152, Good Block Proof Records list. (See IRM Figure 3.17.30-105)

      Figure 3.17.30-105

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    3. Control Date Recap, Good Block Proof Records—A summary by DLN Control Date of all documents and amounts converted to good tape and listed on the corresponding Block Proof Record list. (See IRM Figure 3.17.30-106)

    Figure 3.17.30-106

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Tape Control Record
  1. Process the Tape Control Record List as follows:

    1. Summarize the totals in the "good tape" column of the Block Proof Record list and compare to the sum of the Good Block Proof Control Date Recap.

    2. Summarize the "Current" , "Future" , and "Other Prejournalized" Debits and Credits on the Revenue Receipts Control Sheet and balance the totals of the released good tape totals on the Tape Control Record List. Balance the total of the CRL—Good Block Proof Record Recaps to the RRCS and the totals of the CRL—Good Block Proof Records. (See IRM Figure 3.17.30-107)

      Figure 3.17.30-107

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    3. When notified of a block or blocks to be deleted, adjust the totals on the Tape Control Record List, Good Block Proof Record Date Recap, Block Sequence List, and daily RRCS.

    4. When the Tape CRL has been balanced and the SCFDL file worked, notify the Enterprise Computing Center so that the TEP (SCF15 and GMF15) can be run.

    5. See IRM 3.17.30.11 for Delete Operations and IRM 3.17.30.12 for ECC Tape Releases.

    6. Keep a control on the documents deleted and when put back into the system. Deleted documents should be put back into the system within two weeks.

Revenue Receipts Control Sheet

  1. A daily RRCS is received with the Tape CRL. The summaries are broken into tax class on BMF and into tax class 2 and 4 for IMF.

    1. "Current" includes those Revenue Receipt items which contain a DLN date which falls within the current report period.

    2. "Future" includes those Revenue Receipts items which contain a DLN date which is later than the current report period.

    3. "Other" includes those Revenue Receipts items which have a DLN date which is earlier than the beginning of the report period. It also includes prejournalized amounts which are not Revenue Receipts or adjustments affecting deposits. The non-revenue receipt document codes are 45, 48, 51, 58 and 74.

Manual Adjustments on the Daily RRCS
  1. When money is deleted from the Tape CRL by a Submission Processing Campus deletion, manually adjust all totals affected by the delete. Hold a copy of the daily RRCS to balance to the weekly.

    1. Weekly, at the end of the cycle, request the Enterprise Computing Center to run a weekly RRCS. The SCF83 file is modified to include a "W" in the Revenue Receipts Frequency Indicator when the weekly RRCS is run. This file is updated by the Enterprise Computing Center upon request.

    2. The weekly RRCS is a summation of all Revenue Receipts transferred to ECC on the transaction tapes. (See IRM Figure 3.17.30-108)

    Figure 3.17.30-108

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Weekly Revenue Receipts Control Sheet (RRCS) and Tape Edit Processor (TEP)
  1. The weekly RRCS may be produced as soon as the final TEP is run and the cycle closed, or it may be run with the following day's cycle.

    1. If no deletes of revenue receipt items have been processed to the final daily TEP, the weekly SCF13 can be run on the same day with no special procedures. Just be sure that the "W" has been entered in the Revenue Receipts Frequency Indicator on the SCF83 date file.

    2. If revenue receipt deletes have been processed to the final TEP, the weekly SCF13 can only be run on the same day if a dummy SCF01 run has processed the GMF15 CYNN file.

    3. The weekly SCF13 can be run with the following night's batch processing if the nightly SCF01 includes a T setting of 100. This setting will allow the weekly RRCS for one week plus the daily RRCS for the first day of the following week to be produced from the same SCF13 run.

Weekly RRCS Balancing
  1. When the weekly RRCS is received, balance to the sum of the daily Grand Total debit and credit figures. If an imbalance exists and the daily figures are correct, contact the Enterprise Computing Center for a possible rerun.

    1. Compare the weekly delete RRCS (labeled as daily) with the sum of deletes for each day. (See IRM Figure 3.17.30-109)

      Figure 3.17.30-109

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    2. Attach a copy of each RRCS to the Tape CRL for that cycle.

    3. After the adding machine tape of the daily RRCS balances with the weekly RRCS, associate the original with the tape release for shipment to ECC.

Control File Summary

  1. The Control File Summary, SCF0742, is printed for each Master File with a total summary of all Master Files.

  2. The summary provides various information relative to the modules on the current SCCF data base.

Block, Document, Counts and Net Amount
  1. The summary provides total in process block count, document count, and net amount.

    1. Manual, Error, and Reject counts and amounts making up the total in process are listed individually.

    2. The prejournalized and non-prejournalized components of the in process are listed separately by block count, document count, and prejournalized amount.

  2. The summary provides the block counts for Active, Inactive, and Shelved blocks.

    1. Active blocks are those with an in process balance.

    2. Inactive blocks are those with no in process balance and are subject to removal to the historic file.

    3. Shelved blocks are those which are not currently being processed. These are IMF return document codes 06, 08, 10, 12, 22, 26 and 27 with full paid blocking series with no activity other than From–To Codes 7–0, 8–0, and 9–9 following the From–To Code 0–0 for the MCR. Shelved blocks are automatically unshelved on July 1 of each year.

  3. The summary provides information when other transcripts are processed (Aged, Historic, Special) with respective block counts.

  4. The summary provides an automated balancing worksheet of the current input to the SCCF account to facilitate timeliness of TEP request. Document counts and money amounts from valid records are analyzed for the net impact on the in process totals. The system performs the indicated processes to provide a current in process total worksheet.

Total Process Count
  1. Based on the previous days total in process count and net amount, the system will consider all valid control records from the current days SCF reports.

    1. Each component of the SCF11 series will be identified with its net impact on the in process count and amount.

    2. In process counts/amounts deleted during the posting run (from–to code 8–2) will be identified and considered in the worksheet balance section process.

    3. Neither the generated deletes nor the restorations (From–To Codes 0–2 and 2–0) for SCRIPS returns are counted in the WORKSHEET section of the Control File Summary.

Invalid Transcript
  1. Invalid transcripts from SCF0743 are identified and listed by record type and by impact/non-impact on the in process count and amount.

    1. Invalid transcripts with in process impact (such as 0–0, 0–5, etc.) are reversed in the worksheet balancing process, since these are listed on SCF11 reports but were inconsistent for posting to SCCF.

    2. Invalid transcripts with no impact on in process balancing (such as from–to codes 0–3, 3–4, etc.) are listed as "Non-Add."

    3. All invalid transcripts are resolved in accordance with IRM 3.17.30.8.

In Process Worksheet
  1. The Worksheet In Process Total (count and amount) represents the results of posting to SCCF all valid control records on the current days SCCF reports. (See IRM Figure 3.17.30-110)

    Figure 3.17.30-110

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    1. Compare this worksheet total to the actual In Process Total count and amount on line 4 of SCF0742.

    2. Any difference should be identified and appropriately reconciled.

    3. The error coded control records from the CRL components of SCF11 are itemized separately with block counts, document counts, and net amounts.

    4. These control records are considered to be pending and require individual analyses and appropriate manual adjustments to SCCF.

    5. Error coded good block proof records on SCF1151, Tape CRL, require priority analysis since, if deletion is necessary, the DLN must be added to the daily delete file with SCFDLA prior to running GMF.

In Process and Worksheet Total
  1. To facilitate the timeliness of the TEP request, compare the Control File Balance, In Process Total (line 4), to the Worksheet In Process Total (line just above the CRL error code portion), adjusted by any error coded counts and amounts except the Non-Add Amounts. When these lines are equal, SCCF has been updated by all valid control records represented by each CRL component as indicated in the Worksheet Section; the preliminary daily SCCF balancing has been systemically calculated.

    1. Balance the actual In Process total amount to General Ledger SC Suspense Accounts (RRACS) 4120, 4220, or 4420 by consideration of pending and/or outstanding adjustments. See IRM 3.17.30.15.2.

    2. Balance the Error and Reject counts to the error and reject work inventories. See IRM 3.17.30.10.4.

Error and Reject Balancing

  1. Raw and Correction GMF and ERS run controls should be balanced to the error and reject counts on the TCRL and the SCCF to ensure that GMF and ERS tapes have been input properly.

  2. The Raw Run Control Report (GMF0740), Correction Run Control Report (GMF0840), Error Resolution Inventory Control Report (ERS1747), F1040 Doc Perfection Run Control Report (GMF3740), and the Unpostable Controls (GUF5340) should provide the necessary tools for this balancing. Campuses may also refer to BAL0240 for a quick count balance of inventories.

    Note:

    For Campuses that process electronic returns an additional report, GMF2740, Run Control Report, will be required to balance new records and inventories.

Daily Balancing of New Error Records
  1. Daily balancing of new error records.

    1. Add the Error Count for all Tape CRLs (SCF1151). The total should equal the sum of "Raw Documents to GMF Error Status" and "Raw Documents to ERS File" on the Raw Run Control Report (GMF0740, page 5), less the "GUF records to ERS" (GMF0740, page 4, plus "MeF Documents to Error Status, AWF" (GMF2740, page 3), less "GUF Records to ERS" (GMF3740, page 4), plus "Raw Docs to Error Status" (GMF3740, page 2). (See IRM Figure 3.17.30-111)

    Figure 3.17.30-111

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New Reject Records
  1. Daily balancing of new reject records.

    1. Add the Reject Block Proof Record document counts for all Master Files "from Raw" and "from BOB" ,from the summaries of (SCF1151). The total should equal the "Raw Documents to Reject Status" , less "Unpostable Documents to Reject Status" (both on GMF0740, page 5), plus "Raw Documents to Reject Status" (GMF3740, page 2).

    2. Add the Reject Block Proof Record document counts for all files "from GMF errors" on the SCF1151. The total should equal the count of Error Documents to Reject Status on page 9 of the GMF0840.

    3. Add the Reject Block Proof Record document counts for all files "from ERS errors" on SCF1151. The total should equal the sum of the "Returns Analysis Records Added" to the Workable and Unworkable Suspense Inventories and the "Records Suspended" and "Duplicate Block Records moved to Suspense" from the Error Inventory, all shown on the Error Resolution Inventory Control Report, ERS1747. (See IRM Figure 3.17.30-112)

    Figure 3.17.30-112

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Unpostables
  1. Add the "Reject" counts from the GUF5340, Unpostable Control Reports, for all Master Files. This total should equal the "GUF Records Input from mainline Data File" (GMF0740, page 4, plus the "GUF Records to ERS" (GMF3740, page 4) totals. The GMF0740 and the GMF3740 may be dated one day later than the GUF Unpostable Control.

    1. If the GMF07 and the GMF37 count is less than the GUF5340 count, check GMF0640, page 5, Mainline Block Run Control Report, for a dropped record or a "problem" alert.

    2. The SCCF and the Block Proof Summary will be updated by the GUF tape, but the GUF records dropped in GMF06 will not update the Reject/ERS inventories and will be a pending adjustment for balancing reject inventories for both SCCF and PCD.

    3. Resolution of the pending adjustment should include Command Code SCFAJ From–To Code 4–0 to move the record from reject status on SCCF to manual status. Be sure to use Control Record Source Code R on the SCCF adjustment so that the reject inventory on the Block Proof Summary will be corrected.

    4. Coordinate resolution of the nullified unpostable case with the GUF or Reject/ERS function.

  2. Verify that the "GUF Records to ERS" (GMF0740, page 4), plus "GUF Records to ERS" (GMF3740, page 4), is equal to the ERS1747, Workable Suspense Inventory, "GUF Records Added."

  3. Add the "Raw Documents to ERS File" (GMF0740, page 5), the "MeF Documents to ERS File, AWF" (GMF2740, page 5), and the "Raw Documents to ERS File" (GMF3740, page 5), then compare to the "Total Records Added from GMF" on the ERS1747. Normally, the ERS1747 will be dated one day later than the GMF report.

  4. All of these counts should balance exactly. If any do not balance, look for invalid control records that may not have been included in the CRL counts. If imbalances cannot be corrected from available listings, contact a CSA.

  5. Contact a CSA if GUF records are dropped in GMF06 and not passed to GMF07 or GMF37. Depending on the volume of dropped records, the CSA may determine that a re-run would be appropriate. If not, these records must be identified by a filecracker of the GUF tape.

  6. If a discrepancy exists at this point, compare the "Program Total" count on ERS1740, Error Resolution New Suspense List, to the Error count for all TCRLs, SCF1151. This may help clarify the source of the difference.

  7. GMF1141, Reject Reinput Transmittal, and ERS1940, Error Resolution Duplicate Document DLN Report By Inventory Source, may be useful for comparison purposes, in some instances, to resolve count differences.

Balancing Error and Reject Records
  1. Daily balancing of corrected error and reject records

  2. Add the document counts for Good Block Proof Records from each GMF and ERS status in the summaries from SCF1151.

    1. The total "from GMF errors" should equal the "Error Documents to Good status" on page 8 of GMF0840.

    2. The total "from GMF rejects" should equal the "Reject Documents to Good Status" from page 9 of GMF0840.

    3. The total "from ERS errors" should equal the "Error Inventory Records Corrected" from ERS1747.

    4. The total "from ERS rejects" should equal the "Workable Suspense Inventory Records Corrected" from ERS1747.

  3. Any imbalance that cannot be explained by other available listings should be reported, via KISAM, to ECC.

Balancing Error and Reject Inventories
  1. Daily balancing of error and reject inventories

    1. Each day, balance the error and reject counts on the SCCF to the Raw Run Control Report (GMF0740), the Correction Run Control Report (GMF0840), the Electronic Run Control Report (GMF2740), the F1040 Doc Perfection Run Control Report (GMF3740), and the Error Resolution Inventory Control Report (ERS1747).

Balancing SCCF Errors
  1. Balancing SCCF error count to the error work inventory

    1. Add the SCCF error counts from the SCF Summaries (SCF0742) for all files except NMF. The total is the unadjusted SCCF error count. (See IRM Figure 3.17.30-113)

      Figure 3.17.30-113

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    2. Add the "Intermediate Error File-Total Documents" (GMF0840, page 8), plus the "Raw Documents to GMF Error Status" and the "Raw Documents to ERS file" (both from GMF0740, page 5), plus the "MeF Documents to Error Status, AWF" (GMF2740, page 3), plus "Raw Documents to Error Status" (GMF3740, page 2), plus the "Error Inventory Ending Inventory" (ERS1747). Subtract the "GUF Records to ERS" (GMF0740, page 4) and the "GUF records to ERS" (GMF3740, page 4). The total is the Total Unadjusted Control count.

    3. Any "Unadjusted Difference SCCF Long/Short*" should be resolved by the method described in item 4 and 5.

    4. Add or subtract all pending SCCF adjustments related to error status (From/To Code 3). Subtract any items which have been deleted from SCCF but are pending deletion from the work inventory, both ERS and SCRS.

    5. It may be necessary to use the "Unselected ERS–ERR–REC–FILE" (ERS0149) or the "Selection Inventory, Ending Inventory" (ERS1747), "Total New Suspense Records" (ERS1749), less "GUF Records Added" (ERS1747), depending on how the ERS runs are scheduled.

    6. If there is a count on the "Total New Suspense Records" (ERS1749), the "Duplicate DLN Register" (ERS1742), should be used to identify duplicate DLNs. Resolve the duplicate DLNs according to local procedures.

Balancing SCCF Rejects
  1. Balancing SCCF reject count to reject work inventory.

    1. Add the SCCF reject counts from the SCCF Summaries (SCF0742) for all Master Files.

    2. Add the sum of the "Intermediate Reject File—Total Documents" and the "Error Documents to Reject Status" (both from GMF0840, page 9), "Raw Documents to Reject Status" (GMF0740, page 5), the "Ending Inventory" from both the Workable and Unworkable Suspense Inventories (ERS1747), the "GUF Records to ERS" (GMF0740, page 4), the "Raw Documents to Reject Status" (GMF3740, page 2), the "GUF Records to ERS" (GMF3740, page 4), and the GUF Reject Count from GUF5340 (or GUF5149, Line 51–08, GUF Reject Doc File).

    3. Any "Unadjusted Difference SCCF Long/Short*" should be resolved by the instructions described in (d) and (e) below.

    4. Add or subtract all pending SCCF adjustments related to reject status (From/To Code 4). Subtract any items which have been deleted from SCCF but are pending deletion from the work inventory, both ERS and SCRS.

    5. It may be necessary to add "GUF Records Added" (ERS1747), less "Total New Suspense Records" (ERS1749), depending on the schedule of the ERS run.

Pending Actions
  1. If pending SCCF adjustments and pending deletes from work inventories are accurately accounted for, the error and reject inventory counts should balance exactly.

Pending Adjustments and Deletes
  1. It may be expedient to maintain controls on both the pending adjustments and the pending deletes, keying off from the Adjustment CRL (SCF1141) or from the Action Codes 660 (ERS0540) and from invalid BPRs (from-to code 4–0) for SCRS (SCF0743).

    1. Pending SCCF adjustments represent items which are included in the work inventory but are not reflected in the appropriate count on the SCCF Summaries (SCF0742).

    2. Pending deletions from work inventory represent items which have adjusted the appropriate SCCF balances but have not been deleted from ERS, error or reject inventories.

    3. If a large imbalance is identified, report the problem immediately to the CSA as records may have been dropped, omitted, or loaded twice on the files.

    4. Because of differences in individual Submission Processing Campus scheduling, it will be necessary to consider cut-off times for GUF, ERS, etc., adhered to by your campus and to consider these as possible variables to the above procedures.

Overflow Blocks on the SCCF

  1. The SCCF is limited to 150 control records per SCCF module.

Action for amounts Greater than 150
  1. Whenever the 150th control record attempts to post in batch processing, the block is printed on the Invalid Transcript, SCF0743, with Transcript Code MX.

    1. Enter an 8–2 SCFAJ adjustment as the 150th control record to delete the block in the next posting run. (See IRM Figure 3.17.30-114)

      Figure 3.17.30-114

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    2. The block will then be deleted from the SCCF and printed on the next Invalid Transcript with Transcript Code 82. (See IRM Figure 3.17.30-115)

      Figure 3.17.30-115

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    3. If an on-line SCCF adjustment attempts to post the 150th record with other than From-To Code 8–2, the control record will display as an Invalid Transcript with code MX. Any on-line adjustment with From-To Code 8–2 posts to the SCCF immediately and deletes the module from the SCCF during the next SCF05 posting run for printing on SCF0743 as invalid with Transcript Code (TC) 82.

  2. Any module that has been deleted from the SCCF because of the overflow condition should be manually consolidated and reestablished on the SCCF with Command Code SCFAJ.

    1. Combine any control records with the same From Code, To Code, Posting Date, and cross-reference DLN (if any). Add the document count and money amount of these records to form single control records. If this does not sufficiently reduce the number of records, other consolidations may be necessary.

    2. Reestablish the record on the SCCF using Command Code SCFAJ. Enter each control record, providing as much documentation as possible in the Remarks field, including cross-reference DLNs and the cycles of the original postings. (See IRM Figure 3.17.30-116)

    Figure 3.17.30-116

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End of Year Balancing

  1. End of Year procedures are issued annually on the Submission Processing Website and/or by memorandum. These procedures should be followed to insure that all purged records from GMF, ERS, and GUF are properly accounted for and controlled on the SCCF. Access to EOY Documents, Checklists, and Schedules and reference documents are identified below.

    • http://scmcinfo.mcc.irs.gov/history/startup/index05.asp

    • EOY Document - Mainline Volume 2 - Error Resolution System (ERS Batch) section contains a list of forms that will require actions through the ERS00 conversion process.

    • GMF/SCF EOY Purge/Reformat Conversion Handout - contains a complete list of forms that will require actions through either GMF00 or ERS00 conversion processing.

  2. The EOY Conversion occurs in three phases.

    1. Phase 1 - Final GMF/ERS/SCF in Current Processing Year

    2. Phase 2 - Conversion/Purge Processing GMF/ERS/SCF/GUF

    3. Phase 3 - Start-up Processing - First Mainline in New Processing Year

EOY Conversion - Phase 1

  1. This Phase represents final GMF/ERS/SCF in the current processing year. Special emphasis should be placed on decreasing and maintaining minimal inventory volumes prior to the end of the processing year.

  2. To prepare for the EOY the following is recommended:

    • Remove ERS lag early in December

    • Encourage Input Correction to order GMF loop register on a shortened turnaround time to ensure closures

    • Emphasis should be placed on reducing on resolving SCCF aged cases in all inventories

  3. In addition to the normal reports that are necessary for balancing the final SCF string of the current year, additional reports should also be utilized for use in balancing and verifying the conversion output. It is strongly recommended that Data Control maintain these final reports and registers with their conversion reports since they are in current year format and cannot be worked by Input Correction.

    • GMF0903 - GMF0944/0945/0946

    • GMF0940 Run Control

    • GMF1001 - GMF - 1041/042/1043 (IMF)

    • GMF1002 - GMF - 1041/1042/1043 (Non-IMF)

    • GMF1040 Run Control

    • GMF1101 - GMF1143/1147/1141/1148/1149

    • GMF1140 Run Control

  4. For the GMF Register, all loops should be requested in the GMF1080 for the final running of GMF and again for conversion processing. See special instructions for preparing the GMF1180 in the GMF/SCF EOY Purge/Reformat Conversion Handout.

  5. Final ERS will run as an abbreviated string that will include only jobs that are required to update suspense activities and good tape records that affect the SCCF database. The specific instructions for the mainframe processing requirements can be found in the ERS section of the EOY Mainline Document Volume.

    1. The balancing of Error and Reject inventories to SCCF will include volumes from all reports except ERS1747. ERS1747 will not be available until after conversion processing is completed.

    2. Complete a partial balance of the Error/Reject inventories to SCCF prior to requesting final GMF15 TEP. This abbreviated string includes ERS05/ERS06/ERS08/ERS83/ERS71/ERS75/ERS77/ERS93/ERS96. For specifics concerning these runs and ERS01 and ERS03, refer to the EOY Mainline document.

  6. For the Final GUF, verify that the purge indicator was set for all Master Files in the final running of the year for GUF5149. Review GUF5149 for unmatched records. Balance the output as normal for TEP release.

  7. The Final SCF should be balanced as normal and file/tape input verification is imperative to ensure that all transactional records contained on outstanding files and/or tapes from the current processing year are processed through GMF successfully.

    1. Verify the master control record files/tapes in GMF0440 and the good block proof record files/tapes in GMF0140.

    2. Balance all SCCF run controls and verify inputs to SCF01.

    3. Ensure GUF files (GUF5201 to GMF01 and GUF5104 to SCF01) are processed in the final SCF runstream.

  8. It is imperative that Data Control Units and their respective Enterprise Computing Centers partner in identifying all outstanding tapes/files prior to final mainline.

Conversion/Purge Processing - Phase 2

  1. At the end of each processing year, special GMF, ERS, and GUF programs are generated to purge and/or reformat end-of-year inventories in BOBs, ERS Errors and Rejects, GMF Errors and Rejects, and Unpostables. There are several terms associated with Conversion/Purge processing.

    • Reformat - Format change required to the sub-program to allow processing in the new year

    • No reformat - No change required to the sub-program, record remains in current format

    • Purge - Record must be removed from the inventory where it currently resides and then reinput, except IRP, it is deleted and not reinput

  2. End-of-Year programs are always run at the end of the calendar year but can also run at other times during the year, when major changes occur in certain processing programs.

  3. The exact scheduling of end-of-year runs is determined by the Enterprise Computing Centers. Often a series of purge runs must be completed within a specific time frame, such as over a holiday weekend, requiring Accounting support outside their normal tour of duty.

  4. The ERS00 Conversion program executes the necessary reformatting and purging of ERS records for compatibility with the programming updates scheduled for the upcoming year. The ERS 00 provides a list of actual records processed through conversion and the ERS0049 reports the actual volumes input and output. Listed below are the ERS Run Controls.

    • ERS0040 - ERS Conversion Record List

    • ERS0049 - ERS Conversion Run Control

    • ERS0149 - ERS Run Control Report

    • ERS0649 - ERS Transaction File

    • ERS0749 - ERS Unworkable File Run Control

    • ERS1349 - ERS Workable File Run Control

  5. Identified below are the ERS conversion verifications/validation requirements:

    1. ERS0040 - verify that any program records that were scheduled for the purge have the "P" in the purge indicator column of the ERS0040.

    2. Purged items - Verify status on SCCF database once the SCF Purge runs are completed, locate the documents and reinput.

  6. ERS0049, Input Controls Validation as part of the ERS conversion are listed below:

    Note:

    The BAL6840 performs the balancing and validation routine. It is not necessary to repeat this routine manually. However, each Campus Data Control Unit must review the BAL6840 to verify that it ran to completion and that there are no Out of Balance conditions identified on the report.

    1. ERS0049 total count for ERR-REC-UNWK-OLD-FILE (IN) plus (+) ERR-REC-WORK-OLD-FILE (IN) equals (=)the total count listed on the last running of ERS1349 under ERS-CTRL-REC-WORK-FILE WORKABLE CONTROL RECORDS minus (-)the total count on the last running of ERS0649 under the Output Controls and listed as ERS-TRANS-FILE TRANSACTION RECORDS.

    2. ERS0049 total count for ERS-UNWK-FILE (IN) equals (=) the total count for ERS-UNWK-FILE UNWORKABLE SUSPENSE RECORDS on the last running of ERS0749.

    3. Verify the ERS0049 input control totals match the output control totals (minus purged items if applicable).

  7. Following verification/validation of the ERS00 by Data Control, the computing center will complete the remaining ERS jobs under the new year's programs, including the database runs and ERS17. Output totals from the ERS1747 run control will be used to complete the ERROR/Reject balance that was started when the final GMF/ERS/SCF was generated. This ERS Error and Reject inventory balance must be completed to verify that the ERS conversion was successful and that all databases are accurate.

  8. For balancing discrepancies between Error/Reject Inventories and SCCF, the following information may help with the reconciliation:

    1. Identify the forms categorized as reformat, no reformat, and purge within the inventories that require conversion processing (ERS error and reject inventories). Refer to the EOY Document Mainline Volume 2 - Error Resolution System (ERS Batch) section which contains a list of forms that will require actions through the ERS00 conversion process.

    2. There will be variances in counts if records were purged for reinput because the updates (from and to codes 3-0) have not yet been processed to SCCF. The ERS1701 from the ERS conversion processing will be input to SCF01 during the SCCF Purge processing. This input file will update the inventories in the database and will account for the activities on the SCF1141 Adjustment List.

    3. There may be variances in the counts associated with suspense activities (items moving to suspense). This variance will occur when ERS items have specific reject condition codes that automatically move the documents through Error to Rejects.

  9. The GMF00 CONVERSION program executes the necessary reformatting and purging of GMF records (GMF10 errors, GMF11 rejects, GMF09 BOBs) for compatibility with the programming updates scheduled for the upcoming year. GMF0040 reports the volume processed through conversion and also lists the activity volume (reformat, no reformat, purge). Identified below are the GMF Run Controls:

    • GMF0040 - GMF Conversion Run Control

    • GMF0940 - BOB File Documents in BOB Blocks

    • GMF1040 - Error Doc File Error Documents

    • GMF1140 - Reject Master File Reject Documents

  10. Refer to the Purge/Reformat Conversion Handout to identify the forms that are being reformatted, not reformatted, and purged in GMF.

  11. Identified below are the GMF conversion verification/validation requirements.

  12. Balance and validate the GMF0040 Conversion Run Control to the final year end reports for GMF0940/GMF1040/GMF1140.

    1. Validate correct files were input for conversion. The counts in the section labeled "Input Control Counts Balancing" and the column labeled "Counts Generated in Display Run" for each of the GMF0940, GMF1040, and GMF1140 should equal (=) counts reported on the GMF0040 in the section labeled "Input Control Counts Balancing" and the column labeled "Counts Generated in Prior Run" .

    2. If these counts differ, immediately notify the designated Enterprise Computing Center and request Operations to verify the input file.

  13. Balance and validate the GMF0040 input/output counts as follows:

    1. The counts in the section labeled "Input Control Count Balancing Section" under the column labeled "Counts Generated in Prior Run" should equal (=) the column labeled "Counts Generated in This Display Run."

    2. This balancing validates the output file as correct and ensures inventories are correctly formatted under the new programming.

  14. Verify the GMF0040 counts to the conversion output for GMF0940/GMF1040/GMF1140.

    1. THE GMF0040 counts in the section labeled "Input Control Count Section" and the column labeled "Counts Generated in Prior Run" should equal (=) the counts generated in the section labeled "Input Control Counts Balancing" and column "Counts Generated in Display Run" column of each of the conversion run control reports for GMF0940, GMF1040 and GMF1140.

    2. This balancing verifies that the GMF09, GMF10 and GMF11 runs were processed with the correct input file from GMF00 conversion.

  15. Validate Reformat, No Reformat, and Purge counts.

    1. Validate the number of Reformat, No Reformat, and Purge documents according to the form and program list in the GMF/SCF Purge/Reformat Conversion Handout.

    2. If forms were scheduled to be purged that were in the inventory at the time of conversion, verify the purged counts to the GMF1043 and GMF1143 by actual program number.

  16. Verify GMF0040 Output control counts.

    1. Compare output totals and verify that all disposition (purged) records sent an adjustment to the SCCF.

    2. Verify all disposition (purged) documents are accounted for on the SCF1141, Adjustment Control Record List. Error = (3-2), Reject = (4-2) and B) = (1-2).

  17. In GMF0040-IRP, verify all IRP is listed in the Purge column.

  18. If there are discrepancies in count balances encountered during the GMF conversion verification/validation, from IRM 3.17.30.10.8 (12) through (17) above, research by specific program in the GMF10 and GMF11 summary reports to identify the variance.

    1. Report discrepancies that may be processing problem related to the Enterprise Computing Center.

    2. On rare occasions records may be dropped from processing during conversion, not attributable to computing center operational error.

    3. Data Control is responsible for the identification, research, recovery, and resolution of these records.

  19. Balancing the SCF Purge string is similar to daily balancing routine, verify worksheet totals and inventory balances; also verify all from and to dates and cycle information.

  20. Schedule the ERS1701 (from conversion) to be processed through the SCF Purge string. If the ERS1701 was not processed it may still be processed during the first running of SCF programs in the new processing year.

  21. The following purged inventory from and to codes will be listed on the SCF1141, Adjustment List:

    • Items purged in GMF00

    • Items purged in ERS00

    • Items automatically move to ERS Suspense (from and to code 3-4 to Rejects)

  22. SCCF Database activity during conversion is described in this subsection. GMF conversion processing moves error and reject records to manual status (3-0 and/or 4-0) and deletes IRP errors on the SCCF database (3-2). Occasionally, a non-remittance program may be purged without subsequent processing with a (from-to code) to code of 2.

    1. The purged records are on the SCF1141, Adjustment CRL, with From-To codes of 3-0 and 4-0 and require reinput processing. IRP error deletes are reflected in the From-To Codes 3-2.

    2. The Intermediate Error File-Total Documents on page 8 of GMF0840 plus the Raw Documents to GMF Error Status on page 5 of GMF0740, and the SCF0742, Control File Summaries, should decrease by the count reflected on the SCF1141.

    3. The Intermediate Reject Files-Total Documents on page 9 of GMF0840 plus the Raw Documents to Reject Status on page 5 of GMF0740 and the SC Reject balances on the SCF0742, Control File Summaries, should decrease by the count reflected on the SCF1141.

    4. The manual SCCF balances on the SCF0742, Summaries, are increased by the count of the From-To Codes 3-0 and 4-0 records on the SCF1141.

  23. The majority of GUF Conversion is completed systemically. Verify the output controls to validate the purge process and to ensure no records were dropped or removed from the database during conversion processing. Manual balancing will also identify when system error messages were mistakenly overridden during mainframe processing. Refer to EOY Document Volume II which provides information concerning the specific conversion routines. Listed below are the GUF Controls:

    • GUF0049 = Conversion Run Control

    • GUF8649 = Conversion Run Control

    • GUF8749 = Conversion Run Control

    • GUF8849 = Conversion Run Control

    • GUF5140 = List of Unmatched Database and Transaction File Records

    • GUF5149 = Extract Run Control Report

    • GUF1349 = GUF Run Control

    • GUF1549 = GUF Run Control

  24. Listed below are GUF conversion verification/validation requirements.

    1. GUF0049 to GUF1549 - Input Section - Validate the Data Records Read by GUF00 and Database Records Per GUF15 match and equal the Output Section labeled Records Written to GUF1501 File on the last running of GUF1549.

    2. GUF0049 to GUF1349 - Input Section - Validate the Data Records Read by GUF00 and Data Records per GUF13 match and equal the total reported in the Output Files Section labeled Cumulative-RPS-610-FIle-Out on the last running of GUF1349.

  25. Listed below is the verification/balancing of the GUF86-RUN-CONTROL-REPORT.

    1. Compare the GUF5101 UPDATED-SC-UP-TRANS-FILE output control count (from the final running of GUF5149 RUN-CONTROL-REPORT) should equal the GUF5101 INPUT RECORD COUNT which is listed under the Control Counts Total column of GUF8649 in the record count and amounts. The GUF5101 OUTPUT RECORD COUNT (GUF8649 listing should equal the GUF5101 INPUT RECORD COUNT, less the total of Dropped Cases and their amounts (GUF8649 listing).

    2. All record counts and PJ amounts on the GUF8649 should be zero except under the "CAWR" heading, since records for the other Master Files should have been purged by GUF51.

    3. The LIST OF DROPPED CASES on the GUF8649 should be used to reinput a deleted document as raw data, unless the case has already been closed (refer to GUF5740 CLOSED-UNPOSTABLE-REGISTER listing), using the TIN as the identifying key.

  26. The GUF8649 does not always display the list of dropped records. If there are dropped record counts and/or amounts on the GUF8649, but nothing specific listed on the dropped cases list, request a filecracker extract from the computing center to identify the taxpayer and transaction information for reinput processing.

  27. Review the GUF8649 to identify any dropped records that will require reinput processing. If the dropped record count is excessive, contact the Enterprise Computing Center to initiate research to identify why the records were dropped.

  28. The GUF8749 verification/balancing is presented below.

    1. Verify the GUF5301 Input and Output record counts and amounts are the same.

    2. If they differ, the difference will be listed in the deleted section by Master File, The specific taxpayer data will be listed in the dropped records section if any records are deleted.

    3. Verify that the Control counts, SC Unpostable on the GUF8749 equal the count listed on the final GUF5149 in the section labeled GUF Area SC Unpostable Rec Control Counts, Records Fetched with Purge Indicator, plus the Output Control Counts (GUF5101), Updated SC UP TRANS File, plus (GUF 5102) Transaction Records Purged.

  29. To perform GUF8849 verification/balancing, the Data Records Extracted from GUF-Area listed in the Input Section of the GUF8849 should equal the counts on the final GUF 5149 in the section labeled GUF-Area SC Unpostable Rec Control Counts, Records Fetched with Purge Indicator, plus the Output Control counts (GUF5101) Updated SC UP TRANS File, plus the (GUF 5102) Transaction Records Purged.

Start-up Processing-Phase 3

  1. Start-up processing is scheduled by the computing centers and a HUB site is designated to balance the initial mainline of the new year with updated programming. All tapes and/or files that have been held awaiting mainframe programming changes are scheduled and processed during the first mainline of the new year. Depending on the calendar dates and the cut-off period, multiple files/tapes may be included in the first running. For example, there are generally multiple tapes/files for Lockbox and ISRP RPS due to ongoing deposit processing. It is crucial that all sites are aware of outstanding tapes/files and verify inputs to GMF01, GMF04, and SCF01, to ensure all data is processed timely.

  2. Report anomalies associated with programming updates to prevent recurrences and negative downstream impact. The following actions are recommended to ensure programming deficiencies are identified and reported quickly:

    • Verify all outstanding tapes/files are processed through the first GMF/SCF mainline.

    • Be aware of all programming changes that directly impact mainline processing.

    • Review and analyze all SCF error codes that could be associated with EOY programming changes.

    • Review and analyze all SCF Invalid Transcripts that could be associated with EOY programming changes.

    • Report all anomalies immediately to ECC via the Help Desk.

Delete Operations

  1. Delete operations are outlined in the following procedures.

Types of Deletes

  1. When a block of documents on the transaction tape is in error, the block is identified for possible deletion by the Tape Edit Processing (TEP) run, GMF15. Records can be deleted in TEP three different ways.

    1. If the SCCF identifies an inconsistency between the transaction Good Block Proof Record and the existing SCCF file, a delete record is generated onto the on-line delete file, where Data Controls will determine if the block should be deleted. A printed Block Delete Request List, SCF0341, may be used in conjunction with the SCFDL file to control the SCCF deletes. (See IRM Figure 3.17.30-117)

      Figure 3.17.30-117

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    2. If Data Controls identifies a block that should not be allowed to post, a record is added manually to the on-line delete file.

    3. The TEP program may identify and delete a block due to incorrect tape record length, format, or record balance. These records are deleted without being processed through the on-line delete file.

  2. The Delete Source Code identifies the method of deletion and determines the effect the delete will have on the SCCF.

    1. TEP generated deletes, not created from the delete file, are coded with Delete Source Code C.

    2. Delete records created by the SCCF by an Invalid Transcript contain Delete Source Code S. These records are worked by Data Controls, who will determine whether the block should actually be deleted.

    3. Any other block that is determined to be invalid or incorrect may be deleted by adding the record to the on-line delete file. This record contains Delete Source Code M or S, depending on whether the Good Block Proof Record should be automatically reversed on the SCCF.

Trans Deletion Control Record
  1. Every TEP deletion will generate a Trans Deletion Control Record for the SCCF.

  2. This record will turn on the Action Delete Status Indicator (ADSI) which prevents Block Proof Records from posting. The ADSI is turned off and Block Proof records can again post only after:

    1. The error and reject balances on the SCCF have been reduced to zero, or

    2. A SCCF adjustment with From-To Code 8–7 has posted to turn off the ADSI.

  3. Each Trans Deletion Control Record with a Delete Source Code of "C" or "M" will also post a SCCF adjustment with a From-To Code 5–0.

    1. This will reverse the Good Block Proof Record and place the count and amount back into a suspense balance.

    2. If the Delete Source Code is "S" , no from-to code will post with the Trans Deletion Control Record. If an adjustment is required, input Command Code SCFAJ.

Blocks Deleted at ECC
  1. A block can still be deleted after the media is transmitted to ECC for processing. There are two types of ECC deletes.

    • ECC-generated deletes detected by computer analysis

    • Requested by ECC

  2. Both TEP and ECC deletions may leave pending transactions affecting module balances on IDRS. These pending transactions should be deleted from IDRS by Data Control or by User Support function, according to local agreement.

Command Code SCFDL

  1. Each Good Block Proof Record that fails to post to the SCCF in SCF03 is listed on the Block Delete Request List (SCF0341) and placed on the on-line delete file.

  2. Enter Command Code SCFDL to access the delete file. (See IRM Figure 3.17.30-118) The response to SCFDL is a display of the daily delete records on the file.

    Figure 3.17.30-118

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Delete File Process
  1. Only one delete request file can be processed at a time. After each running of SCF03, a delete file is created and a listing printed. This file must be worked promptly and released for the running of SCF15, which downloads the delete request file and formats the deletes for processing to the TEP, GMF15.

  2. SCF15 must be run to download the daily delete file before running the next SCF string so that the delete file will be empty and will accept deletes from the next SCF03.

  3. If the previous delete file is still on-line (SCF15 has not been run) when a new SCF03 is completed, the delete file will not accept deletes from the new SCF03.

    1. When the previous delete file has been released by the running of SCF15, any blocks to be deleted in TEP from the new SCF runs must then be added manually to the delete file using SCFDLA.

    2. If there is a large volume of deletes to be added to the delete file because the previous delete file was not downloaded on time, it may be appropriate to rerun SCF03 to create the proper delete file.

  4. SCF15 must be run to download the previous delete file even if that file contained no delete records. Also, be sure to run SCF15 (without GMF15) whenever SCF03 is to be re-run.

SCFDL
  1. As each Invalid GBP Transcript is worked, use Command Code SCFDL to access the delete file. Enter the appropriate Action Code in the Action column to update records on the file:

    1. Code R—Remove a record from the delete file. If an error coded Good Block Proof Record should not be deleted in TEP, Code R will code the record for removal from the delete file. If the record was coded for removal by mistake, overlay the R with a D to indicate that the record should be deleted.

    2. Code D—This code is used to indicate that the record should be deleted in TEP. This is for information only, since every record on the delete file not marked with an "R" is passed against the transaction file in TEP, whether coded with A or D or not coded at all. If Code D is present, this merely indicates that the record has been worked.

  2. After all coding is complete to remove or delete each record, the screen must be transmitted. Proper movement in this screen is critical, especially when there are multiple pages.

    1. To transmit the SCFDL screen use the down arrow key to get to the bottom line of the screen (line that contains employee and page number) and then tab twice to move to the bottom far right corner of the screen before transmitting.

    2. Terminal response will be Request Completed . It is recommended that the user access SCFDL after transmitting and receiving the Request Completed message, to ensure the coding input by the user was maintained in the screen.

      Note:

      Failure to navigate within the SCFDL screen (when pages are involved) as instructed above will cause records to be dropped from the display and/or duplicated from one page to a subsequent page. Although the TIF50 file that contains the records is not affected, the display will not be accurate for additional coding.

SCFDLA
  1. To add a record to the delete file, enter Command Code SCFDL with definer A. The response to SCFDLA is a twelve line, X -filled screen. (See IRM Figure 3.17.30-119)

    Figure 3.17.30-119

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  2. Complete the record by overlaying the Xs in the format provided. Figure 3.17.30-120 shows the completed record.

    1. MFC is the Master File code (1 = IMF, 2 = BMF, 3 = EPMF, 5 = IRP, 6 = NMF).

    2. Enter the block DLN with year digit (no hyphens).

    3. Enter the Delete Source Code (DSC). Enter code M if a 5–0 control record should post to the SCCF, or code S if the SCCF status should not be updated.

    4. Enter the 14 numeric tape sequence number from the Tape Control Record List (SCF1151). Not applicable for NMF.

    5. The Alpha Block Control (ABC) is optional.

    Figure 3.17.30-120

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  3. Up to 12 delete records may be added on one screen at a time. When all delete records have been entered, use the down arrow key to get to the bottom line of the screen and immediately transmit. If all records have been entered in the proper format, they are added to the delete file in DLN sequence by Master File. (See IRM Figure 3.17.30-121)

    1. If more than 12 deletion records need to be added, then a new SCFDLA screen request must be entered. The SCFDLA program does not have multiple pages.

    2. Terminal response will be Request Completed. It is recommended that the user access SCFDL after transmitting and receiving the Request Completed message, to ensure the coding was maintained in the screen.

      Note:

      Failure to transmit from the correct position at the bottom of the SCFDLA screen as instructed above may result in a loss of the data that was entered.

    Figure 3.17.30-121

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  4. If any added record has not been entered in the correct format, an error message is displayed, with the invalid field highlighted.

    1. The entire screen is retained until the error is corrected or the invalid record blanked out and the screen has been successfully transmitted.

    2. The action code, Master File code, block DLN, delete source code, and tape sequence number are validity checked.

  5. If the format was valid but a mistake was made in entering a record, either because the block should not be deleted or because a field was transcribed incorrectly, overlay the generated "A" with an "R" and the delete request will not be processed. Then use SCFDLA to re-enter any record that should be deleted.

  6. Until the file is released for processing to the Tape Edit Processing (TEP), any code may be overlaid with another code or changed to a blank.

Non-Master File (NMF) Records
  1. The generated delete file cannot include Non-Master File records because NMF good block proof records are input through SCFAJ.

    1. Use of the alternate method (Form 4028 through ISRP) will result in invalid records appearance on the daily delete file with blank tape sequence number. These should be worked in the normal manner on the Invalid Transcripts, SCF0743.

    2. NMF records may be added to the delete file using SCFDLA. Leave the tape sequence number blank. SCF15 will create a file which is passed through SCF01 to correct NMF revenue receipts in SCF13. No NMF records are passed to the TEP, GMF15.

Worked Records
  1. As soon as all records on the delete file for the day being worked are coded, notify the Enterprise Computing Center via E-mail at &IT ACIO-ECC-OSSVB-USS that SCF15 and GMF15 should be run. The printed list may also be annotated to indicate that each record has been worked.

  2. Command Code SCFDL may be up while most other real time commands are down. However, if the TEP must be run while real time is down, and Data Controls has not had a chance to access the delete file, all of the records on the Block Delete Request List would normally be deleted. The only alternative, other than to delay the run until the delete file can be accessed, is to advise the Enterprise Computing Center to run the TEP without the delete file, thus allowing all transactions to be processed to the Master File.

Generated TEP Deletes

  1. Any block that is identified by the TEP programs as invalid or inconsistent will be deleted automatically by the TEP.

  2. These generated deletes carry a source code C, which is printed on the Deleted Records List and the Adjustment CRL.

  3. See IRM 3.17.30.12.6 for a description of the two-alpha delete codes, which explain the reason for the generated delete.

  4. TEP deletes may be generated from corrected unpostables from the GUF.

  5. For corrected unpostables, no special procedures are required, unless the Deleted Records List fails to show all of the required information. If unable to identify the records being deleted, contact the ECC, via KISAM, to obtain a complete copy of the deleted record from the transaction tape.

ECC Deletes

  1. A deletion is the removal by ECC of an entire block of data from a Transaction Tape. After a transaction is under ECC Control it is either "Posted" , "Rejected" or sent "Unpostable " . Control is maintained under the original DLN module on the SCCF and the prejournalized amounts must be added to SC suspense accounts and subtracted from the ECC Suspense accounts. Requests for ECC-MTB deletes from the Submission Processing Campuses will not be honored under in the daily processing environment.

SCCF Control
  1. For SCCF control, turn the ADSI on with From-To Code 7–7 to ensure deletion of documents which might be worked by Input Correction Operation.

  2. Do not adjust the RRCS or the TEP Summaries.

ECC Acceptance Voucher Summaries
  1. On a Daily and Weekly basis the ECC-MTB Trans Release File Acceptance Voucher Summaries, Run 793-01, will be available on Control-D. Verify the totals against that cycle's SCF1151, TCRL, and GMF1545, TEP, totals. (See IRM Figure 3.17.30-122)

    Figure 3.17.30-122

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  2. All AAVs will be available on Control-D for viewing. The weekly summary report will reflect all cycle deletes by reel and Work Group Number. The AAVs must be balanced daily for IMF and weekly for all Master Files to the appropriate GMF1545 cycle. Data Adjustment Vouchers (DAV) will contain all items deleted at MCC (PVS) that require recovery action by the Campus.

    1. Adjust the CRL in green if SPC requested, blue when ECC initiated, and/or attach a copy according to local procedures.

    2. Forward the voucher to RRACS for adjusting journal entry.

    3. If needed, prepare Form 2275 to get the documents for input from Perfection Branch or Files.

    4. Input SCFAJ with From-To Code 5–0 and Source Code D to place the deleted block back into suspense if the documents will be reinput with Form 3893.

    5. For NPJ IDRS records, no SCCF adjustment is necessary. Route a copy of the listing to the IDRS coordinator, who will determine if reinput is necessary.

    6. An attachment to the acceptance voucher also lists any Submission Processing Campus file that may have been returned as unprocessable.

    7. Whenever the acceptance voucher indicates that a file has not been processed, contact the Help Desk to ensure that a recovery effort has been initiated. The initial contact from ECC may have been received by telephone.

Revenue Receipt Summary Reports
  1. Reconcile the weekly revenue receipts summary reports to the ECC Accountability Acceptance Vouchers. If the reports do not reconcile to a voucher, notify the Headquarters SCCF Analyst.

Documents Deleted or Rejected
  1. Any documents deleted or rejected at ECC that must be reinput should be considered at the earliest possible time for IDRS action to suppress erroneous balance due and delinquency notices.

    1. At Submission Processing Campus option, every document deleted for reinput may be referred to Collection for determination and input of action to suppress erroneous notices.

    2. If the action is to be input by Accounting, every BMF return that is more than ten weeks past the due date or IMF return more than six months past the due date requires prompt input of Command Code FRM49 with Transaction Code 599, closing code 18.

    3. Every document code 17, 18, or 19 payment transaction requires input of Command Code STAUP for six cycles.

    4. Be sure to annotate "599–18" or "STAUP–6" and the date on each document.

IDRS Deletes

  1. IDRS deletes are handled much the same way as regular TEP deletes except that many deleted IDRS transactions must be reinput through IDRS. The documents are obtained from Files through the IDRS transaction records.

  2. Determine which transactions can be input through mainline (ISRP). The following transactions may be input only through IDRS, regardless of the method of original input:

    1. Entity Changes for the IMF, BMF, and EPMF (Doc Codes 50, 53, 63, 80, 81).

      Exception:

      EPMF Module Change Form 2363B

    2. Dual Debit/Credit Transfer for IMF and BMF (Doc. Code 34)

    3. Delinquent Accounts and Returns for BMF (Doc. Codes 14 and 49)

    4. Document Codes 78

      Exception:

      IRP

  3. Document Codes 77 except the following:

    1. T/C 460 extension of time for filing

    2. Transaction Codes 023, 024, 053, and 120.

Form 3893 for Reinput Documents
  1. Reinput the documents which can be processed through mainline. Prepare Form 3893. It is completed the same way as for other tape deletes except as below: (See IRM Figure 3.17.30-123)

    Figure 3.17.30-123

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    1. Box 1—Blank

    2. Box 3—Blank

    3. After preparing Form 3893, attach it to the first document and route to Data Conversion to be reinput, or leave boxes 1 and 3 blank and route to Batching.

    4. Edit the documents for proper input. The documents normally will not go to Returns Analysis.

    5. Route the documents which cannot be reinput through mainline to the IDRS Control Staff, the originating function, or an area designated by the Control Staff.

Read Fail Documents
  1. Forward Deleted Records List to IDRS Control Staff for read fails on document code 79, TC 902.

    1. For read failed documents not to be reinput through Data Conversion Branch, prepare a SCCF adjustment with From-To Code 0–2 and CR Source Code D.

    2. Document Code 64 deleted documents should be routed to the Refund Inquiry Group, Taxpayer Relations function.

    3. Data Control should provide User Support function with list of deleted records for IDRS transactions deleted in TEP. Annotate the list with the method of resolution for the deleted records, e.g., reinput through IDRS, reinput through mainline processing, etc.

RRPS and ECP Deletes

  1. Receipt and Control will provide a listing of manual adjustments made to the ISR0551, Deposit Summary Report. (See IRM Figure 3.17.30-124)

  2. Confirm the manual adjustments made to the RPS Remittance Recap. and the Form 215–A.

    1. If the adjusted monies are not on the RPS Remittance Recap, the block(s) will need to be deleted from TEP.

    2. Research the DLN(s) through CC: SCFTR to determine if the block(s) were processed through GMF and SCCF.

    3. If the DLN(s) have gone to good tape on SCCF, the block(s) will need to be deleted from TEP.

  3. Lockbox processing sites implemented Electronic Check Presentation (ECP) in December 2010. Electronic images of the checks are processed through ECP instead of paper. Occasionally, a duplicate image will be processed. ECP will be able to delete the duplicate transaction from its totals, but the transaction will be included in the ISRP totals. BFS will send an E-mail to the Campus ECP Administrator with a copy to Headquarters. The Campus Administrator will contact the Data Control function with the duplicate transaction information (DLN, TIN, MFT, tax period, dollar amount). The Campus Administrator will coordinate with the Data Control and Dishonored Check functions to make the decision whether or not to delete the transaction from the TEP.

    1. If the decision is made to delete the duplicate transaction from the TEP, delete the duplicate transaction using IDRS CC SCFDLA.

    2. If the TEP with the duplicate transaction has been released, prepare Form 2424 to reverse the duplicate credit on the taxpayer's account. Debit the taxpayer's account and credit the appropriate tax class account.

    Figure 3.17.30-124

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RRPS Reinputs
  1. Occasionally a RPS payment must be reinput after the return has posted. Delete the payment DLN from the SCCF database and prepare form 3244 with transaction code 610 to apply the money to the correct account. Renumber the 3244 to a document code 17. Annotate RTR with the new DLN using the "Add Notes" function. Instead of preparing form 3244, the RPS form 813 may be used as the source document for reinput. The form 813 can be printed from RTR. Be sure to coordinate carefully with the Batching and Data Conversion functions when this procedure is used.

  2. RRPS Subsequent Payments may also have to be reinput without the original source document. Receipt and Control will research for taxpayer data on the ISRP Archive System.

    1. Prepare Form 3244 for each item from the Archive Research with a primary TC 670 and a secondary TC 570.

    2. Route to Batching for reinput.

Resolution of TEP Deletes

  1. Instructions for reading the Deleted Records List are included in IRM 3.17.30.12.6.

  2. Each block that is deleted in TEP generates a control record for the SCCF. If this control record is not error coded on the CRL or appearing on the invalid transcripts, the SCCF module will have been affected in two ways.

    1. The Action Delete Status Indicator is turned on, thus preventing any new Block Proof Records from posting.

    2. If the Delete Source Code (lower right corner) is C or M, the control record will include a From-To Code 5–0, placing the deleted documents back into manual status.

    3. See IRM 3.17.30.12.6 for instructions on reading the Deleted Records List.

Deleted Blocks
  1. If the entire block must be voided, reinput, or renumbered, notify Input Correction to take the necessary action for any documents still in error or reject status.

  2. Pull the required documents according to local procedures

    1. If the documents still being processed are valid and need not be deleted, input Command Code SCFAJ with From-To Code 8–7 to turn off the ADSI. Then pull only the documents that have been deleted and reinput with Form 3893. (See IRM Figure 3.17.30-125)

    2. If the block should be voided, input an SCFAJ adjustment for the documents on the Deleted Records list using To Code 2. The From Code will match the current status on the SCCF.

  3. If the block must be renumbered, assign the new DLN using the Off-Line DLN Generation Application in BBTS.

    1. Notify Input Correction to delete the items still open in the Error or Reject inventory. If ERS code 640 is used, a From-To code of 3–0 or 4–0 will post to the SCCF database.

    2. For ERS, Action Code 660 is entered with Command Code RJECT. At Submission Processing Campus option ERS deletes may be entered on the terminal by Data Controls personnel. When all documents have been deleted from rejects, adjust the SCCF as necessary and establish the new DLN with From-To Code 0–0.

    Figure 3.17.30-125

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Deleted Records List
  1. If the block must be reinput, prepare Form 3893 for the documents on the Deleted Records List and reinput.

    1. Documents on error or reject registers from the same block may be returned to Document Perfection for normal resolution.

    2. No SCCF adjustment is needed if the deletes had source code C or M, other than the From-To Code 8–7 to turn off the ADSI. If source code S, also prepare an adjustment with To Code 0.

    3. The ADSI will prevent erroneous records from posting.

Resolution of Deleted Blocks
  1. All deleted blocks should be reinput or otherwise resolved within one week.

Document Preparation for Form 3893

  1. When it is determined that any documents are to be re-entered into the system, prepare a Form 3893, Re-Entry Document Control.

    1. Any editing on the document must be done with a red pencil. Be sure that the first document in the block contains the proper received date.

    2. Attach the Form 3893 to the first document of the block to be used as a header document.

    3. Route to the Batching function. Receipt and Control Branch for processing.

    4. For certain priority documents, such as PRP, Congressional, and some subsequent payments, hand carry the block to Data Conversion Branch for Transcription.

Form 3893 Instructions
  1. Only one Form 3893 should be prepared when several documents are being re-entered from the same block, unless the documents are reprocessable.

  2. One Form 3893 should be prepared for each return re-entered as reprocessable.

  3. From 3893 is prepared as follows: (See IRM Figure 3.17.30-126)

    Figure 3.17.30-126

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    1. Box 1—Alpha/Numeric Block Control Number—Leave blank if routing to Batching in the Receipt and Control Branch. If routing directly to Data Conversion, enter the designated alpha.

    2. Box 2—Document Locator Number—Enter the eleven digit block DLN. The complete DLN may be entered, but only eleven numbers are transcribed into the block header.

    3. Box 3—Enter the batch number if routed directly to Data Conversion.

    4. Box 4—Document Count—Enter the number of documents attached to Form 3893.

    5. Box 5—Credit Amount—Enter the amount of the credit transaction. If more than one document, enter the sum of the credit amounts. Amounts may be from payment transactions, transfer documents, or adjustments.

    6. Box 6—Debit Amount—Enter the total amount of the debits. This box must be blank if a credit amount is present. Debit amounts may be present only with document code 24, 45, 48, 51, 54, 58, and 87.

  4. Box 7—Transaction code

    1. Enter only when block header transaction code is required.

    2. For IRP, enter the Account Type Code, followed by the Record Identification Code (F or G) followed by the Payer Count. See IRM 3.11.8 for details.


    Document Code
    Transaction Code
    on Document
    Transaction Code
    in block Header
    45 840 840
    53 090–092 090
    51, 52 Transfer in 370
    30 984, 986 984, 986
    80 000, 012, 013, 014, 016 000, 010
    81 000, 016  
  5. Box 8—Trans Date

    1. Always enter the received date for Form 1040ES and Form 1040C.

    2. Enter received date for returns received after the tax period due date.

  6. Box 9—Header MFT Code—Enter only when required.

    Document Code Document MFT Header MFT
    17, 18, 19, 24, 34, 45, 47, 48, 51, 52, 54, 58, 87 05, 06, 15 05, 06, 15
    IMF tax class 4 29 29
    Form W–3G 32, 98 32, 98
    Form 1096 69 69
    RRPS Payments Various Same as document
    IRP 74 74 74
  7. Box 10—Secondary Amount—Enter the secondary transaction amount when required. If you fail to enter a secondary amount on Form 3893 when the amount is present on the document, a block-out-of-balance condition will be created.

  8. Box 11—Re-entry Source Code—Mark one box as indicated.

    1. Mark "R" for Reprocessable if the return has already posted to the Master File. Also complete box 19.

    2. Mark "N" for Nullified if the reinput document was previously an unpostable. Also complete box 18.

    3. Mark "4" for Reinput if the reinput block/document has neither posted nor unposted at the Master File. The "4" should always be used when issuing and processing a new DLN. Also complete box 18. When processing a new DLN, mark "Other" in box 18 and write "New DLN."

  9. Box 12—DLN Year digit—This box must be entered.

    1. Enter the 14th digit of the DLN from the source document.

    2. If the year digit is not shown on the document, determine the correct year from the DLN color or from other information on the document.

    DLN Color Year Digit
    Green 0 or 5
    Purple 1 or 6
    Red 2 or 7
    Black or brown 3 or 8
    Blue 4 or 9
  10. Box 13—RRPS Return Indicator—This box should be marked only when a matching RRPS payment has already posted, with the same DLN except for the inflated Julian date, to the same TIN, MFT, and tax period. Never mark this box for reprocessables.

  11. Box 14—Remarks—Enter any additional information needed to clarify the reason for re-entry or to preserve a proper audit trail. For deletes, enter the cycle of the delete action.

  12. Box 15—Process as Remittance or Non-Remittance—Mark the Remittance box if the document or block contains money. Payment vouchers and accounting transactions with doc codes 24, 45, 48, 51, 58, and 87 are Remittance documents. Green-rocker the payment originally input as RRPS if the payment is now being processed with the document and mark Remittance. Returns with green-rockered payments are Remittance unless the payment has already posted to the taxpayer's account; if the green-rockered payment has already posted or if the payment has been removed for separate processing, edit out the "green" money with red pencil and mark the Non-Remittance box. Adjustment documents are Non-Remittance even though header amounts may be present in box 5, 6, or 10. Reprocessable returns are always Non-Remittance.

  13. Box 16—Serial Number—Enter the DLN serial number(s) of the documents being re-entered. For an entire block or multiple documents, enter the range of serial numbers, such as 00–49 or the specific serial numbers.

  14. Box 17—Preparer information—Enter your name and phone number and the current date. Also mark the appropriate originating organization.

  15. Box 18—Reinput document—If box 11 is "N" or "4" , mark the appropriate box.

  16. Box 19—Reprocessable return—If R is marked on item 11, enter the reason that the posted return is being reprocessed.

Edited Documents for Re-entry
  1. Be sure the documents are properly edited for re-entry. Some revenue receipt documents must be edited with the received date if only the first document in a block had been date stamped on initial input.

  2. Form 3893 is prepared by several Submission Processing Campus functions for re-entry of reinput and reprocessable documents. Depending on local procedures, these forms may be reviewed by the Data Control function before being routed to Batching.

Enterprise Computing Center (ECC)Tape Releases

  1. Procedures to follow for ECC tape release.

GMF01 tape Verification

  1. Before requesting the daily Tape Edit Processing (TEP), verify the tape inputs in GMF0140. You will need the following reports:

    1. IPS01119

    2. ISR0140

    3. GUF5149

    4. RPS0740

  2. DED0101 will balance to the output from the IPS01119 reports, SCRIPS, IRP and 1040EZ Run Balancing Reports.

  3. ISR0121 will balance to the ISR0140.

    1. Count the Block DLN's with a Batch number of 0.

    2. Subtract this number from the Blocks Total Count on the last page of the ISR0140.

    3. This total will balance to the ISR0121 total(s) on the GMF0140.

  4. GUF5201 will balance to GUF5149, GUF5108 Reject Doc File.

  5. RPS0701 will balance to the RPD0740, Mainline Raw Data File, Raw Blocks.

TEP Controls

  1. TEP is the last computer function performed by the Enterprise Computing Centers and balanced by the Submission Processing Campus before transactions are released to the Enterprise Computing Center.

  2. Consolidation of mainframe operations to the computing centers has resulted in Submission Processing Standards. The Submission Processing Standards timeliness are identified for ERS/GUF, TEP, Feeder Systems, etc., in IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates.

  3. The GMF15 TEP should be requested by noon eastern and received in the Accounting Branch no later than 1:00 p.m. eastern. The GMF TEP should be released to the respective computing center (ECC-MTB or ECC-MEM Unisys) no later than 1:30 p.m. eastern Monday - Friday.

  4. The GUF TEP should be received in the Accounting Branch by 6:00 a.m. local campus time on Wednesday and released to the respective computing center (ECC-MTB or ECC-MEM Unisys) no later than 1:30 p.m. eastern on Wednesday.

  5. The campuses that process Electronic returns will have an Electronic-only GMF25 TEP, in addition to the regular GMF15 TEP. This process is automated and transfers are routinely completed to IBM Master File by 9:00 a.m. eastern. However, if for any reason automation is turned off and the GMF25 TEP files have to be handled manually, GMF25 will be subject to the same time frames for receipt, balancing and release as the daily GMF15 TEP.

  6. The computing center should be contacted if these time lines cannot be met.

  7. The TEP performs the following functions:

    1. Reformats data to be compatible with ECC processing.

    2. Deletes transactions identified as invalid by manual or computer processes.

    3. Adds or removes records from the transaction tape as required by individual programs.

    4. For Electronic processing centers and at that Submission Processing Campus option, the TEP will separate Electronic good transactions to create a separate tape file, GMF1506.

  8. Confirm ECC receipt of transmissions:

    1. Confirm ECC receipt of the prior day's GMF transmissions through the Automated Tracking Report (ATR), via Control-D.

    2. If the GMF run(s) are not on the ATR or listed more than once, notify the Automated Help Desk. In addition, notify the ECC Processing Validation Section (PVS) using the PVS common line 304–264–7088.

TEP Transmission
  1. After authorizing release of TEP, retain a copy of the following Summaries for the retention period specified in Document 12990, Records and Information Management Records Control Schedules:

    1. GMF1545, Trans Release Summary for each file containing data, e.g., Mainline, IDRS, Unpostables Auto-LIEN, etc.

    2. GMF1545, Trans Release Summary, Other Total Summary, annotated by Releasing Officer. (See IRM Figure 3.17.30-127)

      Figure 3.17.30-127

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    3. For Submission Processing Campuses processing and exercising the option to separate Electronic in TEP, GMF1545, Trans Release Summary, ELF Total Summary, annotated by Releasing Officer. Be sure the reel number is annotated on the ELF Total Summary. (See IRM Figure 3.17.30-128)

      Figure 3.17.30-128

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    4. The GMF1545, Grand Total Summary, should be annotated by the releasing officer since it reflects the total of all records included in the TEP. Additional records shown on the Grand Total Summary which are not shown on either the Other Total Summary or the ELF Total Summary are "generated records added" as indicated on the GMF1543, Transaction Release Adjustment Report.

    5. SCF1340, RRCS (daily, plus weekly at close of cycle)

    6. GUF5340, Unpostable Control Report

    7. GUF5342, GUF RRCS—Nullified Unpostables

ELF TEP
  1. For campuses with electronic filing, ensure that "SCCF Released " on the Trans Release Grand Total Summary includes both the "ELF TEP Released" and the "Other TEP Released" from IMF Mainline.

Release Summary
  1. Tape File GMF1545MCCPR contains an IBM compatible quartet print file containing the Release Summary, GMF1545. The GMF1545MCCPR tape should be retained by the computing center for 30 days to be printed if requested by Accounting, in the event of a problem in balancing tape release data to ECC or to the SCCF. This print tape is no longer shipped to ECC.

RRACS TEP Instructions
  1. The GMF15 outputs a tape, GMF1505, which has interface capability with RRACS for automatic journalization of mainline, IDRS, and unpostable transactions on the TEP.

    1. The GMF1505 posts as a 102 RRACS journal.

    2. Promptly coordinate with RACS on any GMF15, TEP, that is re-run and/or not released for shipment to ECC.

    3. GMF1545 paper documentation should be sent to RACS for confirmation and comparison with the Daily Posting Summary.

TEP Retention
  1. File one copy of each TEP listing with the CRL.

    1. Deleted Records List, GMF1542

    2. Transaction Release Adjustment Report

    3. Trans Release Summary

    4. Unmatched Deletes List, GMF1541

Release of Non-TEP Transactions

  1. Every tape transmission to ECC must contain summary count and amount information, even for transactions that are not processed by the TEP.

Invalid Deletes List

  1. After the delete file (SCFDL) is released for processing to the TEP, the SCF15 is run first to download the daily on-line delete file. The deletes are validity checked in the GMF15 run; any deletes failing to meet the validity checks are printed on the Invalid Deletes List and output to Data Controls with the other GMF15 runs for the TEP. (See IRM Figure 3.17.30-129)

    Figure 3.17.30-129

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  2. As all delete requests have already been validated by SCFDL, any record appearing on the Invalid Deletes List should be reported as a problem with either SCFDL or GMF15.

Invalid Delete Request Codes
  1. The Invalid Delete Request Code identifies the field that caused the problem.

    1. Code 1 indicates that the block DLN contains other than 12 numerics.

    2. Code 2 indicates that the Trans Tape Sequence Number is invalid. The number must contain 14 numerics and be greater than the prior number.

    3. Code 3 indicates that the Delete Source code is other than S or M.

    4. Code 4, indicating a Record Type ID Code other than D, and Code 5, indicating an invalid Master File literal, should no longer be possible.

Unmatched Deletes List

  1. Each validity checked delete record is matched against the transaction tape during TEP processing.

  2. If the TEP fails to find a matching transaction record, the delete information is printed on the Unmatched Deletes List. (See IRM Figure 3.17.30-130)

    Figure 3.17.30-130

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  3. Compare each item on the list with the source document to determine the error.

    1. Locate the block on the Trans Release List.

    2. If the block still must be deleted, annotate the transaction information on the Release List Summary for deletion at ECC.

Deleted Records List

  1. Each deleted document will print on the Deleted Records List. (See IRM Figure 3.17.30-131)

    Figure 3.17.30-131

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  2. The File ID consists of a numeric identifying the Master File plus an alpha to indicate the source of input.

  3. The numeric code has the same meaning as the Master File System ID code which appears on many listings.

    • 1 = IMF

    • 2 = BMF

    • 3 = EPMF

    • 5 = IRP

  4. The second position has the following alpha code:

    • M = mainline

    • I = IDRS

    • U = unpostable

  5. In the Delete Code column, C, M, or S is the Delete Source Code. The C (computer generated) deletes will also include a two-alpha code indicating the reason for the delete.

    1. Code CT indicates that the record count is not numeric or not greater than zero.

    2. Code IC indicates that the transaction record contains invalid characters. This code also identifies transactions that are deleted because the File Location Code in the DLN is invalid for your Submission Processing Campus.

    3. Code IL indicates that the transaction record contains an invalid length.

    4. Code NB indicates that a block of documents contained no balance record. The balance record should be at the end of the record for each block and match the sum of the count and amount for the documents in the transaction block.

    5. Code NT indicates that the block contained no transaction records.

    6. Code OB indicates that the transaction record is out of balance with the balance record in either count or amount.

    7. Code RF is a read fail of either a transaction record or a balance record.

Balancing Counts and Amounts
  1. Immediately under the balance record on the Deleted Records List, a separate set of balancing counts and amounts show the actual totals from the deleted documents. These amounts should always be the same, except when Delete Code OB is presents.

  2. At the end of the Deleted Records List, a summary lists the count and amount of deleted records for each Master File and input system. (See IRM Figure 3.17.30-132)

    Figure 3.17.30-132

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  3. A Grand Total Summary contains the total count and amount of deleted records.

  4. Check to make sure that all deletes were processed. If any blocks that should have been deleted are still on the Trans Release List, enter the required data at the bottom of the Trans Release Summary for deletion at ECC.

  5. See IRM 3.17.30.11.7 for instructions on the resolution of TEP deletes.

  6. At local option, one copy of the Deleted Records List may be routed to Collection.

    1. Delayed re-entry may cause erroneous balance due and delinquency notices to be generated.

    2. If re-entry is delayed, erroneous notices should be suppressed.

    3. Line out and note "duplicate" for any transactions on the Deleted Records List which were deleted because of duplicate processing.

Transaction Release Adjustment Report

  1. The Transaction Release Adjustment Report is a summary of records added and dropped by normal TEP processing. (See IRM Figure 3.17.30-133) This report is used to reconcile the Release Adjustments count on the Trans Release Summary.

    Figure 3.17.30-133

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  2. This Adjustment Report shows the number of records generated by the TEP and the number of records extracted from TEP for a special file which are not intended for ECC.

  3. The "Generated Records Added" less the "Trans Records Deleted" will equal the "Released Adjustments" count on the summary. No money amount adjustment should ever be present on the release summary. Do not release the tape if any invalid or unexplained adjustments are present.

Trans Release List

  1. Every block on the transaction tape for ECC is listed on the Trans Release List. (See IRM Figure 3.17.30-134)

    Figure 3.17.30-134

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  2. The Trans Release List is printed only upon request. The listing is maintained on tape file GMF1545MCCPR and is retained in the Submission Processing Campus for thirty days.

  3. Request a print of the Trans Release List if unable to balance the Release Summary to the Tape Control Record List, the Unpostable Control Report, or the Trans Release File Acceptance Voucher.

Trans Release Summary Balancing

  1. The Trans Release Summaries (Other Total Summary and ELF Total Summary, if applicable) are annotated for each tape transmission to ECC. All GMF tapes are processed through router run 793-01 at ECC where separation is made by Master File.

  2. In addition to the Other and the ELF Total Summaries, the following Trans Release Summaries are produced:

    • Grand Total Summary (annotation not required) includes the totals of the Other Total Summary and the ELF Total Summary. If the ELF Only TEP BAL62 programs are executed, the ELF Total Summary in the consolidated TEP will contain only those electronic records corrected in ERS. Refer to IRM 3.17.30.12.9.1 (c) for detailed information concerning the IMF ELF Only TEP and automated ELF BAL62.

    • Mainline Summaries for IMF, BMF, EPMF, and IRP.

    • Summaries for IMF, BMF, EPMF.

    • AUTO–UNDERRPT Summaries for IMF.

    • AUTO–LIEN–FILE Summaries for IMF and BMF.

    • Unpostable Summaries for IMF, BMF, EPMF, IRP, and CAWR.

Mainline Trans. Release
  1. The mainline Tape CRL for each Master File is balanced to the Mainline Trans Release Summary for the corresponding Master File.

    1. Subtract any Mainline deletes listed on the Deleted Records List, GMF1542, from the totals on the Tape CRL and annotate the resulting totals.

    2. Balance the annotated good tape record count, document count, total debits, and total credits from the Tape CRL to the "SCCF Released" totals on the appropriate Trans Release Summary. (See IRM Figure 3.17.30-135)

      Figure 3.17.30-135

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    3. IMF MeF Submission Processing Campuses-When the computing centers are running the automated BAL62 and a separate TEP (GMF25) for a "clean" error free MeF (passed all GMF27 validity checks and ready for Good Tape), verify the BAL62 completed successfully and is available for viewing and retention on Control/D. This verification process must be completed and verified as correct prior to requesting the regular daily consolidated TEP (GMF15). The BAL62 will compare the Released Document Totals on the ELF/MeF Total Summary, Grand Total Summary, and IMF Mainline back to the BAL6140 total that read the input from GMF27 (ELF and MeF Docs to Good Status). The BAL62 will also scan for GMF25 TEP deletes. There is a zero tolerance for GMF25 TEP deletes, if the scan program identifies a DLN is present on any of the GMF25 TEP Delete reports (GMF2540, GMF2541 or GMF2542), the job will abort and will have to be completed manually by the computing center.

    4. Open a Priority 1 KISAM ticket and assign to EOPS-ECC-MOB-SCSS-UNISYS (Unisys CSA staff) with a share assign to EOPS-ECC-OSSVB-USS (Unisys Scheduling staff) for any discrepancies with the BAL62 and the ELF Only GMF25 TEP.

IDRS Trans. Release
  1. The IDRS Tape CRL for each Master File is balanced to the IDRS Trans Release Summary for the corresponding Master File.

  2. Subtract any IDRS deletes listed on the Deleted Records List, GMF1542, from the totals on the IDRS Tape CRL and annotate the resulting totals.

  3. Balance the annotated good tape record count, document count, total debits, and total credits from the Tape CRL to the "SCCF Released" totals on the IDRS Trans Release Summary. (See 4 below when IDRS data is separated in TEP for AUTO—UNDERREPORTER and/or AUTO LIEN.)

  4. When IDRS data for IMF and BMF is released through TEP and SCCF on the AUTO—UNDERRPT (Trans Source Code B) and/or AUTO—LIEN—FILE (Trans Source Code L) Trans Release Summaries, the total of the record counts and documents counts from these Summaries plus the record and document counts from the IDRS Trans Release Summary will balance to the IDRS Tape CRL for the appropriate Master File.

    1. Neither the AUTO—UNDERRPT nor the AUTO—LIEN—FILE Trans Release Summary will have money amounts, but will have record and document counts only.

    2. IDRS deletes in TEP with Trans Source Codes B and L cannot be perfected and reinput through mainline processing.

Unpostable Trans Release
  1. The Unpostable Summaries for each Master File are balanced to the corresponding GUF5340, Unpostable Control Report, for each Master File.

    1. From the GUF5340, the Total Corrected, the Reclassified the Total Nullified, and the Purged Unpostables should balance with the corresponding category on the Trans Release Summary for Unpostables for record counts, PJ credit and debit, and net PJ amounts.

    2. Subtract any TEP deletes from the appropriate category (e.g., corrected, reclassified, etc.) on the GUF5340.

    3. Add the record counts, PJ credit and PJ debit amounts of the Corrected, Reclassified, Nullified, and Purged Unpostables (minus any TEP deletes) on the GUF5340.

    4. The result should equal the "SCCF Released" totals on the Unpostable Trans Release Summary. (See IRM Figure 3.17.30-136)

      Figure 3.17.30-136

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    5. If unable to reconcile an imbalance, do not release the transaction tape. Notify the Enterprise Computing Center via a Priority 1 KISAM ticket of a possible read fail and request a rerun of the TEP.

Unpostable Controls

  1. Procedures relating to Unpostable controls follow.

General

  1. Records under generalized Unpostable Framework (GUF) control are not controlled by the SCCF.

  2. When a record is unable to post to the Master File, control is transferred back to the Submission Processing Campus and the record placed in the on-line Generalized Unpostable File.

  3. When Unpostables determines that a record cannot be corrected from the file, three different actions can be taken. These actions are shown on the Nullified Control Record List with From code 6 and three different To codes. (See IRM Figure 3.17.30-137)

    Figure 3.17.30-137

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    1. To code 4 indicates that an unpostable has been rejected with Resolution Code 8. The complete input record has been reconstructed as a reject register or ERS Suspense record to be worked by Error Resolution the same way as any mainline reject. Resolution Code 8 is valid only for transactions that can be input through mainline processing.

    2. To code 2 indicates that an unpostable record has been voided with Resolution Code 2 or D. This control record does not reestablish an open module on the SCCF, but merely adds to the delete balance if the module was already on the SCCF. (EXCEPTION: Deleted IMF tax class 4 unpostables with IMF return DLNs do not add to delete balance of the IMF DLN module.) Resolution Code 2 indicates that the record is controlled on IDRS to the originator (if possible) for subsequent action. Code D is a delete with no further action required. Both 2 and D are valid for non-remittance transactions only.

    3. To code 0 indicates that an unpostable has been coded for reinput with Resolution Code 1. This code should be used infrequently and normally only when neither of the other codes is valid.

GUF Count/Amount
  1. The Unpostable Control listing (GUF5340) shows the count and amount of all items on the GUF, and the disposition by resolution code of all items cleared from the GUF. (See IRM Figure 3.17.30-138)

    Figure 3.17.30-138

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    1. The sum of Resolution Codes 1 and 8 should equal the amounts on the Nullified Control Record List.

    2. Resolution Codes 2 and D are voided items and should never include money.

    3. Resolution Codes 2/D for CAWR which are included in the Total Nullified Unpostables on the GUF5340 will not be listed on the SCF1149, Nullified CRL, nor will they be included in the Nullified Unpostable count on the TEP, GMF1545. Only the corrected unpostables for CAWR are passed from the GUF5340 to the TEP via GUF5102.

    4. Balance the Total Nullified Unpostables count less the CAWR nullified with Resolution Codes 2/D, to the count on the Nullified CRL.

    5. The sum of the remaining codes represents the balance being returned to ECC for posting and should balance to the Unpostable Trans Release Summary by Master File as described in IRM 3.17.30.12.9.3.

    6. Unpostables corrected for tax period or MFT and closed with Resolution Code 6 will be counted as "Reclassified Unpostables" with Resolution Code 3/6 on the GUF5340, Unpostable Control Report. MFT corrections are valid in the GUF system if the new MFT is compatible with the original tax class.

GUF Extract
  1. The GUF Extract Run Control Report (GUF5149) can be used to balance to the Unpostable Control Report (GUF5340) and to identify "no match" conditions between the GUF data base and the transaction file or the TIN file. (See IRM Figure 3.17.30-139)

    Figure 3.17.30-139

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    1. The GUF5149 Total SC Unpostable Recs Fetched will balance to the GUF5340 Previous Balance and Added Since Last Report totals for all files.

    2. The GUF5149 Updated SC UP Trans File will balance to the GUF5340 Current Cycle Balance for all files.

    3. The GUF5149 SCCF Data File will balance to the GUF5340 Total Nullified for all files.

    4. The GUF5149 GUF Reject Doc File will balance to the GUF5340 Reject for all files.

GUF Incomplete Records
  1. A List of Unmatched GUF Database Records and Transaction File Records (GUF5140) is printed whenever the Unpostable file has been contaminated by incomplete records.

  2. Each transaction on this listing must be reviewed to determine if the transaction has been erroneously dropped or posted.

  3. It may be necessary to reestablish the record on the SCCF and reinput the document. Do not reinput until the item has been on the listing for at least two cycles.

  4. Remittance items may also require General Ledger action to move the money from Unpostables to SCCF or Master File.

  5. One of the following literals will be printed on the listing:

    1. DB No Match—The GUF data base record is present with no matching transaction record.

    2. No Match TRS—The GUF transaction record is present with no matching data base record.

    3. Error Trans—Both records are present, but they contain data that does not match.

  6. Normally, items will appear weekly on this listing and be removed only with a special run, GUF80 or GUF83. Occasionally, items will be listed once and then removed, because the second record has been added to the GUF. Do not initiate reinput action until the record has appeared on the Unmatched listing for the second time.

  7. Occasionally, GUF82 reports will be needed for balancing GUF51 / GUF53.

    1. If the NEW-SC-UP-TRANS-FILE (GUF1102) is input to GUF82, the Receipts counts/amounts on the GUF53 reports will be off by the same counts/amounts shown on the GUF82-DELETE-REC-SUMMARY (GUF8241).

    2. If the UPDATE-SC-UP-TRANS-FILE (GUF5101) is used, the Ending Inventory counts/amounts will be off by the same counts/amounts.

Balancing of Unpostable Revenue Receipts

  1. The Unpostable Control Report, GUF5340, is loaded to Control-D weekly.

    1. The "Previous Balance" should equal the "Current Cycle Balance" as shown on the previous week's GUF5340.

    2. Balance the "Total Nullified Unpostables" less any CAWR Resolution Code 2/D, to the SCF1149, Nullified Control Record List.

    3. The "Purged Unpostables" are items returned to ECC without correction, normally as part of end-of-year processing. For balancing purposes, these items are still included as unpostables. Purged records remain in the "Previous Cycle Balance" and will not appear in the "Added Cycle" when the records come back from ECC.

    4. Items corrected with Resolution Code B are also normally part of end-of-year processing. These items are removed from the Unpostable inventory and subjected to the unpostable checks for the following year as if they were raw documents.

  2. Balance the Unpostable Control Report, GUF5340 to the Run Control Report, GUF0749.

    1. The "ADDED SINCE LAST REPORT" line totals on the GUF5340 should equal the GUF0749 "NEW UNPOSTABLE CASES" when balanced by cycle, M File, Record Count, and money amounts.

      Note:

      With the CADE 2 implementation, multiple IMF files (up to 5) will be received in each cycle and will need to be added together.

    2. A variance may be the result of a Utility program run, GUF80, GUF82 and GUF86.

    3. Notify the GUF contact according to local procedures when there is a variance between these two reports.

  3. Balance the Control Data Reports 160-60-32 (BMF), 460–60–32 (IMF), 260–60–32) EPMF), and the 102-94-42 (PMF) (if the 102-94-42 is not available, refer to the 102-94-41 by Campus under the column titled "Unpostables Added" ) to the GUF0749 Run Control Report.

    1. Validate the total record count, total PJ credits, and the total PJ debits on the Control Data Reports listed above to the GUF0749 record count, PJ debit amount, and the PJ credit amount listed under the column heading "New Unpostable Cases."

    2. If there is a variance, open a KISAM ticket to the ECC EOPS CSA Staff.

  4. Balance the Nullified Unpostable RRCS to the Trans Release List summary and to the Unpostable Controls. (See IRM Figure 3.17.30-140)

    Figure 3.17.30-140

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Resolution of Nullified Unpostable Items

  1. The Data Control function is not directly involved in the resolution or control of nullified unpostables.

  2. Rejected unpostables (Resolution Code 8) are controlled directly to the Rejects function and worked as Reject registers or ERS suspense records.

  3. Voided unpostables (Resolution Code 2 or D) are deleted from the GUF inventory and routed directly to the originating function or voided with no further action.

  4. A few items are nullified with Resolution Code 1, because codes 2, D, and 8 are invalid.

    1. These records are placed in the suspense inventory on the SCCF. The Unpostable function is responsible for controlling and routing these cases to the proper activity.

    2. Some of these items may require SCCF adjustments, which will be prepared or requested by Unpostables, depending on local procedures.

Nullified Distribution List
  1. All nullified records are listed on the Nullified Distribution List (GUF5547) by functional area that is to receive the documents. (See IRM Figure 3.17.30-141)

    1. Items nullified with Resolution Code 1 may be designated by Unpostables for Data Controls by entering Nullify Area Code 31. These items will appear on a listing titled Nullified Distribution Listing—Data Controls. This code should only be used when a program problem has made it impossible to correct the Unpostable record in the normal manner or when Data Controls has determined that the record should not be processed. Verify that all documents on this list are received from Unpostables.

    2. A master list of all items nullified with Unpostable Resolution Code 1 (6–0 control records) may be used by Data Controls to locate and resolve SCCF aged cases. This master list is routed to Unpostables, but an extra copy is available to Data Controls upon request.

Nullified Distribution List Information
  1. Each Nullified Distribution Listing contains the following identifying information:

    • Unpostable Resolution Code

    • Master File

    • DLN

    • Repeat Indicator

    • TIN

    • Name Control

    • MFT

    • Tax Period

    • Unpostable Code

    • Prejournalized or Refund Amount

    • Assessment Statute Expiration Date

    • FTD Microfilm Number

    • Unpostable Category Code

    • IDRS Employee Number

    • Resolution Employee Number

    • Functional Area of Resolution

    • Remarks entered by Resolution function

    Figure 3.17.30-141

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Revenue Receipts

  1. Revenue Receipts balancing, validations, recording, and reporting follow.

Balancing Requirements

  1. The Master File Report of U.S. Internal Revenue Receipts generated monthly is balanced to a worksheet with cumulative Revenue Receipt data. A report tape which contains the data for the region and districts within each region is furnished for each Submission Processing Campus. (See IRM Figure 3.17.30-142)

    Figure 3.17.30-142

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  2. At any time after an amount is received at the Submission Processing Campus, it may be:

    1. Posted on the Master File (includes resequence and NMF items)

    2. In suspense (still in the Submission Processing Campus, but in process to ECC).

    3. On the Unpostable File.

    4. In the Unidentified accounts.

    5. Deposited to the Submission Processing Campus but transferred to NMF.

  3. Revenue Receipts are defined as prejournalized input amounts with any valid document code except 34, 45, 48, 51, 56, 58, or 68. The report period begins Oct. 1 of each fiscal year and is cumulative through Sept. 30th. Revenue Receipts reported are selected by DLN Control date, which is the date of deposit or reclassification. Revenue Receipts with control dates which are earlier than the report period (Oct. 1) are not accumulated for reports purposes. Revenues with control dates from Oct. 1 to the end of the current report month are accumulated as "CURRENT" Revenues and Control dates following the end of the current report month are accumulated as "FUTURE" .

  4. Special processing of revenue receipts continues two cycles into the beginning of the new fiscal year. This period is called the September Supplemental report period and is often referred to as "13th Month" processing. For the September Supplemental, the programs continue counting of revenue receipts for the fiscal year just ended separately but concurrently with the counting of revenue receipts for the new fiscal year. Special reports are produced from Master File and from local Non-Master File to facilitate reconciliation between collection of revenue and transactions posted to taxpayers' accounts.

Reports Cycle Cutoff Dates
  1. Reports Cycle Cutoff Dates

    1. Below are the cycle cutoff dates for revenue receipts reports for 2018:

    2. The report month cutoff is determined by the last day of the month as it falls in the last Campus production cycle of the month. The GMF Campus production cycle starts on a Thursday and ends on a Wednesday with the final transfer of TEP data to Master File on Thursday. If a holiday falls on a Thursday during the last cycle, the final transfer day will be Wednesday.

      Note:

      If the last Campus production day of the month falls on a Thursday, the cut-off cycle will be set to the prior cycle. For example: in May 2012, May 31st fell on a Thursday, which started Campus production cycle 2012/24. Therefore, the cycle cut-off for the month of May was set to the preceding cycle 2012/23.

    3. ECC uses the S107 date to determine whether a revenue receipt is to be classified as current or future money. The S107 date is the Julian Date of the last day of the month. The S107 cycle is the Campus Production cycle that contains the last Campus Production date of the month in accordance with the cut-off cycles listed below. See IRM 3.17.221.11.1(3).

    4. Please report discrepancies with Information Technology Services (ITS), IRM 2.7.9, Enterprise Computing Center - Martinsburg (ECC-MTB) Processing Timeliness, to Submission Processing Accounting Tax Payments, Service Center Accounting and Deposit, Accounting Control SCCF analyst.

    Month Last Processing Cycle for Month Inclusive Dates for Accounting Report Last EDT (by 3:00 PM ET) Date to ECC ECC Shipping Date for ACC & Opr Report Submission Processing Campus Acc & Opr Report Shipping Date
    January 201805 2017274-2018031 02/01 09 Feb 2018 16 Feb 2018
    February 201809 2017274-2018059 03/01 09 Mar 2018 16 Mar 2018
    March 201814 2017274-2018090 04/05 13 Apr 2018 20 Apr 2018
    April 201818 2017274-2018120 05/03 11 May 2018 18 May 2018
    May 201822 2017274-2018151 05/31 08 Jun 2018 15 Jun 2018
    June 201827 2017274-2018181 07/05 13 Jul 2018 20 Jul 2018
    July 201831 2017274-2018212 08/02 10 Aug 2018 17 Aug 2018
    August 201836 2017274-2018243 09/08 14 Sep 2018 21 Sep 2018
    September 201840 2017274-2018273 10/04 12 Oct 2018 19 Oct 2018
    Sept. Sup. 201842 2017274-2018273 10/18 28 Oct 2018 02 Nov 2018
    October 201844 2018274-2018304 11/01 09 Nov 2018 16 Nov 2018
    November 201849 2018274-2018334 12/06 14 Dec 2018 21 Dec 2018
    December 201852 2018274-2018365 12/27 04 Jan 2019 11 Jan 2019

RCA

  1. The RCA is a manually prepared worksheet used for a cumulative control of revenue receipts reports data. (See IRM Figure 3.17.30-143)

    Figure 3.17.30-143

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  2. All of the worksheet totals are cumulative from October 1.

  3. The examples shown here provide for separate subsidiary worksheets which are updated weekly.

    1. The monthly RCA spread in these examples uses the totals from the other worksheets.

    2. The RCA spread may also be prepared without the separate worksheets shown in Figure 3.17.30-148 through Figure 3.17.30-151.

RCA Worksheets
  1. The Revenue Receipts Control worksheet is prepared from the weekly RRCS, SCF1340. Amounts appearing as future will be posted to the following month. (See IRM Figure 3.17.30-144)

    Figure 3.17.30-144

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  2. The Nullified Unpostables worksheet is prepared from the Nullified Unpostable RRCS, GUF5342. (See IRM Figure 3.17.30-145)

    Figure 3.17.30-145

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  3. ECC deletes and rejects may be carried on a separate work sheet or entered directly from the delete records attached to the Acceptance Vouchers received from ECC, depending on volume

  4. The SC Recap worksheet is prepared from run 160-43-21 Reclassification Summary. Enter the Adjustment amounts from the top of the report. (See IRM Figure 3.17.30-146)

    1. Credit Transfers from IMF are part of the Adjustment Summary and is shown on a separate line. This figure is needed to reconcile Tax Class 2.

    2. Tax Class 2 must be reconciled between IMF and BMF on the RCA. This can be shown as a separate line on the RCA spreadsheet or figured in the adjustment calculations.

    3. Reverse the signs on the worksheet. An increase in credits on the 160-43-21 is shown with a minus sign.

    4. Enter User Fee amounts as listed without sign reversal.

    5. Enter Credit Transfer amounts without the sign reversal on the IMF side only.

    Figure 3.17.30-146

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  5. Prepare the Unpostable Reclassification worksheet. (See IRM Figure 3.17.30-147)

    Figure 3.17.30-147

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    1. From the Reclassified report from run 160-02, compute the net of decreases (left column) and increases (right column) for all forms in each tax class. (See IRM Figure 3.17.30-148)

      Figure 3.17.30-148

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    2. For any tax class with a net change, enter the amount onto the work sheet.

  6. Summarize each worksheet column down and crossfoot to the Total column to assure that computations are correct.

Worksheet Balancing
  1. Enter the work sheet totals onto the RCA.

    1. Add the amounts from the Revenue Receipts Control Sheet.

    2. Subtract the amounts from the Nullified Unpostable work sheet and for ECC deletes and rejects.

    3. Add or subtract the amounts from the S.C. Recap and Unpostable Reclassification work sheets, based on the sign.

    4. Add EFTPS work sheet totals. The work sheet totals are a compilation of the CMS.30, Daily EFTPS Deposit Ticket Summary Report.

    5. This total is the amount reported on line 5 of Form 3996.

    6. This is the RCA total. Verify the totals to the monthly US Internal Revenue Receipts (180–40–11 and 480–55–11) from ECC.

    7. Provide additional entry on RCA spreadsheet to clearly reflect all discrepancies with ECC reports. Include the RCA spreadsheet with the monthly Form 3996 report to Headquarters. See IRM 3.17.30.14.8.1 for carrying imbalances with ECC.)

    8. The monthly BMF and IMF Report Code 18 from ECC, 180-40-11, and 480-55-11, respectively are available to users on Control-D for printing.

    9. ECC will furnish an abbreviated report by cycle similar to 180-40-11 for BMF revenue receipt amounts.

Revenue Receipts Computer Runs

  1. Runs that are used on the RCA spread.

    1. Weekly RRCS SCF1340 is a summation of all the revenue receipts transferred to ECC on the transaction tapes.

    2. Nullified Unpostable RRCS GUF5342 is a summation of the Nullified Unpostable revenue receipts transferred back to the Submission Processing Campus from ECC.

    3. Reclassification from Unpostable Correction #160-02 is reclassified summaries received from ECC.

    4. EFTPS RRCS-CMS.23, is a weekly RRCS which should balance to both a week of CMS.30s and AAVs received from ECC.

    5. SC Recap—Run # 160-43 is a reclassification summary from ECC.

  2. Also requested at this time is Run SCF1341, the NMF Report of Internal Revenue Receipts (CSC only). This run balances to the NMF RCA.

  3. Master File Report of U.S. Internal Revenue Receipts is generated monthly at ECC and sent to each Submission Processing Campus. These are Run # 480- 55-11 (IMF) and Run #180-40-11 (BMF).

  4. IMF and BMF non-revenue revenue receipt reports will be generated monthly at ECC and sent to each Submission Processing Campus. Initially, these reports will report only arbitrage and User Fee amounts.

Adjustments to Revenue Receipts

  1. Adjustments to the Non-Master File Report of U.S. Internal Revenue Receipts are made using Command Code SCFRV. See IRM 3.17.30.18.4 for procedures. Corrections actually intended for another Master File may be made to NMF, as revenue receipt totals are computed without regard to Master File.

MBCS

  1. The MBCS is a report of revenue receipts currently in process on the SCCF. (See IRM Figure 3.17.30-149)

    Figure 3.17.30-149

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    1. The MBCS is produced monthly for preparation of the Tax Revenue Receipts Recap (Form 3996). The monthly dual MBCS is produced on the first or second workday of the following month. The MBCS total for all Master Files is entered on line 4 of Form 3996.

    2. The MBCS should be reconciled to the General Ledger revenue receipts account 2100 at least on a weekly basis.

  2. The MBCS is produced each day from an analysis in run SCF05. The report is printed as SCF0756.

    1. The date and cycle on the SCF83 file are used to determine which revenue receipts are counted on the report. The SCF01 Run Control Sheet (figure 3.17.30-38) shows the information that is on the SCF83 file. The dates and cycle are also shown in the header portion of the MBCS.

    2. The "From" date should be the first day of the current fiscal year and "TO" date should be the last day of the current month or of the month being reported.

    3. For the daily MBCS, the MBCS "Cycle" is the current processing cycle. The monthly MBCS should contain the cycle number corresponding to the closing cycle of the month being reported.

    4. Contact the Enterprise Computing Center to change any of the information on the SCF83 date record.

    5. Only one MBCS can be produced from each SCF05 run. At the beginning of the fiscal year, it will be necessary to run SCF05 and SCF07 twice each day to capture separate revenue receipts for both fiscal years. One pass should contain the current fiscal year from and to date ranges and the other pass should contain the prior fiscal year dates. Both passes should contain the current cycle information. The SCF83 file must be changed for each run.

MBCS Cum Data
  1. The MBCS accumulates the following:

    1. The net (credit minus debit) of all money amounts in process on the SCCF with revenue receipt document codes and control dates within the period specified on the date card.

    2. Any money that has been removed to good tape on the CRL Good Block Proof Record listing by the cycle specified on the SCF83 date record is not included on the MBCS. Money removed after the designated cycle is added back into the MBCS, even though the amount is no longer "in process" on the SCCF. Nullified unpostable amounts are included on the MBCS, unless the records were nullified later than the MBCS cutoff cycle on the SCF83 date record.

    3. All SCCF adjustments, master control records, and renumbered transactions are included in MBCS computation regardless of posting cycle, as long as the DLN meets revenue receipt and DLN date requirements.

MBCS Reconciling Reports
  1. Controls used in reconciling the MBCS (whether separately or collectively) are the RRCS (RCA for IMF and BMF if monthly) totals which include good tape items cleared to ECC, GUF nullified unpostables, ECC deletes and NMF totals cleared to NMF Revenue Receipts Report; CRLs adjusted by SCFAJ adjustments non-journal pending SCCF adjustments; Form 4028 journaled SCCF adjustments posted to the various files; and renumbered list SCCF adjustments requiring reclassification.

    1. The procedures outlined for reconciling the MBCS are basic and can be used in various formats at any desired balancing period; (i.e., daily, weekly or monthly). Referenced exhibits are only typical examples of tax class worksheets that can be used to spread and summarize the control data maintained within each Submission Processing Campus.

    2. These procedures assume that the MBCS is in balance at the beginning of the reporting period. If the MBCS is not in balance, it may be necessary to reconstruct unproven reconciling cum figures from the first of the fiscal year which will "force balance" to the MBCS.

MBCS Summary Worksheet Procedures
  1. Prepare an MBCS Summary Worksheet. (See IRM Figure 3.17.30-150)

    Figure 3.17.30-150

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  2. MBCS Summarization:

    1. List amounts from each MBCS (See IRM Figure 3.17.30-153) for IMF, BMF, and NMF by tax class on the MBCS Summary Worksheet. (See IRM Figure 3.17.30-151)

    2. Total amounts by tax class and double underline. These are the totals to be reconciled.

  3. MBCS Reconciliation Procedures:

  4. RRCS Summary Worksheet. (See IRM Figure 3.17.30-151)

    Figure 3.17.30-151

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    1. IMF/BMF—list the RRCS totals including the cum balance from the previous period on the RRCS summary worksheet. Do not change the signs; (i.e., plus will remain plus, etc). List any GUF nullified unpostables and ECC deletes. Reverse the signs on these entries,(i.e., plus signs will become minuses, etc). Remember—these items have previously cleared to ECC and are going through the SCCF in-process accounts a second time without revenue receipt journalization (2100 Account). Total entries by tax class and double underline.

    2. NMF—list the RRCS totals including the cum balance from the previous period on the RRCS summary sheet. Do not change the signs; (i.e., plus signs will remain plus, etc). Total the entries and double underline.

    3. Transfer the separate IMF/BMF and NMF totals to the MBCS Summary worksheet. (See IRM Figure 3.17.30-153) The signs must be reversed on this transfer; (i.e., plus signs will become minus and minus signs will become plus). Be careful that the signs are carried properly.

    4. When the MBCS is reconciled, the RRCS Summary Worksheet should agree with the figures entered on the RCA spreadsheet per IRM 3.17.30.14.8. The signs will remain the same.

CRL Worksheet Summary
  1. CRL Summary Worksheet:

    1. List Master CRL total amounts by tax class from the IDRS, Mainline and RRPS Form 8627, Control Record List Balancing Worksheet (See IRM Figure 3.17.30-152) on a CRL Summary Worksheet. (See IRM Figure 3.17.30-153) Be careful to include only CRL data that pertains to the reconciling period. Be equally careful to assure that all data is accounted for.

      Figure 3.17.30-152

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      Figure 3.17.30-153

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    2. Transfer the overall tax class totals to the MBCS Summary Worksheet. (See IRM Figure 3.17.30-153) Carry the signs forward as they appear on the CRL worksheets.

Non-Journal Adjustment Worksheet
  1. Form 4028 Non-Journal Adjustment Worksheet

    1. List each pending adjustment separately by SCCF file and by tax class on a Form 4028 Non-journal Adjustment Worksheet. (See IRM Figure 3.17.30-154) SCFAJ adjustments are included in the CRL totals, but not in the MBCS totals. Analyze each adjustment to determine if it is an add or delete to the SCCF database. TIP: Annotate the "from" and "to" codes and the DLNs of each adjustment opposite the entry. This will become helpful if imbalances occur.

    2. Total the entries for each tax class and transfer the amounts to the MBCS Summary Worksheet. (See IRM Figure 3.17.30-153) Because the SCFAJ adjustments are not included in the MBCS totals, these tax class totals will be carried and reversed on the MBCS Summary Worksheet.

    3. The totals from the Form 4028 Non-Journal Adjustment Worksheet (figure 3.17.30-157) will also become pending adjustments on line 12 of Form 3996, Tax Revenue Receipt Recap. These totals will be transferred as is to Form 3996.

    Figure 3.17.30-154

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Journaled Adjustment Worksheet
  1. Form 4028 Journaled Adjustment Worksheet:

    1. Do not include SCCF adjustments controlling ECC deletes. These are included on the RRCS Summary Worksheet.

    2. List amounts posted to SCCF from SCCF adjustments by SCCF file and by tax class on a Form 4028 Journaled Adjustment Worksheet. (See IRM Figure 3.17.30-155) TIP: List amounts separately, annotate the cycle and day the adjustment posted to SCCF, and the journal number. This will be helpful when imbalances occur.

      Figure 3.17.30-155

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    3. Unposted journaled SCCF Adjustments will be reconciling adjustments on line 12 of Form 3996.

    4. Transfer the summary totals to the MBCS Summary Worksheet. (See IRM Figure 3.17.30-153). These totals will be carried as their true sign.

Renumbered Worksheet
  1. Renumbered List Adjustment Worksheet:

    1. List amounts with current Julian dates renumbered to different tax classes on a Renumbered List Adjustment Worksheet. (See IRM Figure 3.17.30-156) TIP: List each amount separately, annotate the renumber list cycle and page number of the entry. This will be helpful when imbalances occur.

      Figure 3.17.30-156

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    2. Transfer the summary totals to the MBCS Summary Worksheet. (See IRM Figure 3.17.30-153) These totals will be carried as their true sign.

    3. A with remit DLN with a current Julian date that has been renumbered to a prior Julian date (or vice versa) must be corrected as soon as possible, or it will need to be carried as non-correctable on line #8 of the Form 3996.

    4. Unjournaled reclassifications will be reconciling items on line 11 of Form 3996.

    5. Amounts renumbered to Unidentified but not added to the URF will be reconciling items on line 12 of Form 3996.

    6. Total all amounts on the MBCS Summary Worksheet (See IRM Figure 3.17.30-153) for the RRCS (RCA if monthly) entries, CRLs and SCCF adjustments. These totals should agree with the MBCS summarization totals.

Preparation of Form 3996

  1. Form 3996, Tax Revenue Receipts Recap, is prepared according to the following procedures. (See IRM Figure 3.17.30-157)

    Figure 3.17.30-157

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  2. Form 3996 is prepared monthly and submitted to Headquarters. The completed form should include the dates and signatures of both Accounting Operations Manager, the balancing technician, and the Reports Analyst. A digitally signed and dated copy of Form 3996, RCA spreadsheet and the line 8 reconciling items must be uploaded to the SharePoint by end of the 25th day of each month. After uploading Form 3996 and required supporting documentation, an email should be sent to the HQ SCCF analyst confirming the submission. After reviewing the Form 3996, the Headquarters analyst will forward the monthly Form 3996 Scorecard to campus P&A and Accounting Operations Chief.

  3. Account 2100, Direct Revenue Receipts, is balanced to the sum of the MBCS, RRCS, and all other accounts that contain current fiscal year revenue receipts, including the Unidentified Remittance and Dishonored Check files.

  4. Separate worksheets are prepared daily or weekly to verify the revenue receipts reported for the following:

    • DMR Amounts—Line 1

    • AJR Amounts—Line 2

    • MBCS—Line 4

    • IMF tax class 2 and 4 and BMF RRCS Control—Line 5

    • NMF RRCS—Line 6

    • Dishonored Check File—Line 7, tax class 1

    • Unidentified Remittance File—Line 7, tax class 2

    • Non-Correctable Reconciled Amounts—Line 8

    • Controlled receipts not journalized (line 3 corrections)—Line 11

    • Journalized receipts not controlled (line 9 corrections)—Line 12

    • Pending adjustments for prior months—Line 13

  5. The line 8 and 13 worksheets will be submitted to Headquarters with Form 3996. Any item reported as an unreconciled variance on Line 15, should be explained to the extent possible on an attachment or in the Remarks section.

  6. Line 5 totals by tax class should balance to ECC reports, 480- 55-11 and 180-40-11.

  7. To keep reconciliation to a minimum it is important to post receipts to the SCCF and general ledger on a regular schedule.

    1. That is, to the extent possible, each item that will post to the SCCF during the cycle should be to RACS by a specified date, and any item that will not post to the SCCF during the cycle should be held for RRACS posting until after the Account 2100 balances are pulled for revenue receipts.

    2. In addition, the miscellaneous accounts that include revenue receipts should be kept current and maintained on the same schedule as Account 2100.

    3. The monthly report will have more variances caused by timing because the RRACS cutoff is by work day, while the RRCS is by cycle. The MBCS is based on cycle of shipment to ECC and end-of-month Julian date at the time of RRACS cutoff.

Form 3996 - General Ledger Section

  1. General Ledger Account 2100 Revenue Receipts, Direct represents all entries made during the current fiscal year (October through September).

    1. No consideration is given to the date of the document or the Julian date of input to other accounts. All entries to the account are included in Revenue Receipts whether current or prior documents.

    2. A daily analysis must be made to entries to this account to identify items that are not revenue receipts.

  2. Line 1—DMR Amounts
    This portion of the data base represents all entries made from Standard Form 215–A, Deposit Ticket, and Standard form 5515, Debit Voucher, on window 210 and 220.

    1. Review documents and determine which ones have prior year dates. Make note of these for follow-up action to determine if they will be needed as line 8 reconciling items.

    2. Daily validate that each SF215-A was entered into RRACS by the proper tax class. This may be done per attached Figure 3.17.30-158. If the tax classes do not balance (215 entered in wrong tax class), coordinate with DBA for necessary corrective action (correction journal or modification). If action cannot be taken before reports are extracted this will be a line 11 reconciling amount.

      Figure 3.17.30-158

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    3. Form 3996 line 1 enter total of "CURR" plus "CUM" of DMR generated at the time of the balancing period. (See IRM Figure 3.17.30-159)

    Figure 3.17.30-159

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AJR Amounts and 2100 Total
  1. Line 2—AJR Amounts

    1. Compare The Daily Posting Summary (DPS) to the source documents for reclassifications on windows 404, 406–9, 315, 316, 317, and 250 to determine that the classification was input correctly. Notate DPS with any information that may assist in balancing, such as Form 2424, Renumber list, IDRS, window 210, etc.

    2. Contact the DBA for 250 correction on any items that may be input wrong.

    3. At the time of this review make a file of any one sided transactions that will be needed for reconciling items such as windows 315, 316, 317 to account 6400.

    4. On Form 3996 line 2, enter the total of CURR plus CUM generated at the time of the balancing period. (See IRM Figure 3.17.30-160)

    Figure 3.17.30-160

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  2. Line 3—Account 2100 Total

    1. Add lines 1 and 2 for the Account 2100 total by tax class.

    2. Verify the totals on line 3 against the monthly General Ledger Account(s) 21XX Net Amount figures from RRACS Report 004. (See IRM Figure 3.17.30-161)

      Figure 3.17.30-161

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    3. Since general ledgers are for current month only, a monthly trial balance can be used for cumulative fiscal year-to-date totals.

Form 3996 - MBCS and RRCS amounts

  1. Line 4 - MBCS Total

  2. The MBCS is produced daily, weekly, or monthly as required.

    1. The weekly MBCS is produced on the final SCCF posting run of the cycle. The SCF83 file must reflect the current MBCS cycle number and control dates for the end of the current month.

    2. The monthly MBCS is produced on the day that the RRACS month is closed using the MBCS cycle from the monthly cycle cutoff, normally the cycle of the previous week and the end of the report month Julian date.

  3. Enter the amounts by tax class from the total page of the MBCS.

IMF and BMF RRCS
  1. Line 5 IMF and BMF RRCS

    1. This total represents the prior months Form 3996 line 5 totals, plus weekly RRCS by tax class, minus ECC deletes, minus weekly Nullified Unpostable totals by tax class, minus and plus Unpostable Reclass figures from ECC run 160-02, plus adjustment totals from MCC 160-43-22 (SC Recap). See IRM Figure 3.17.30-146 for example of worksheet.

    2. Amounts appearing on the weekly RRCS as future will be posted the following period to the RCA in the proper tax class.

    3. For optional weekly balancing, maintain a cum RRCS worksheet by adding or subtracting the weekly IMF and BMF RRCS, nullified RRCS, Unpostable Reclass, and SC Recap. See IRM Figure 3.17.30-162 for example.

    4. For optional daily balancing, follow the procedures for weekly balancing in (c) above, using the daily RRCS, less any TEP deletes.

      Figure 3.17.30-162

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    5. Carry identified imbalances with ECC as pending corrections on the RCA spreadsheet. The RCA posting should provide a clearly researchable identity for the pending item.

    6. Corrections pending for imbalances carried on the RCA must be monitored to determine that the adjustment is made and journalized if required.

NMF RRCS
  1. Line 6 NMF RRCS

  2. This total represents the prior months Form 3996 line 6 totals, plus weekly RRCS by tax class, plus or minus any SCFRV corrections input per IRM 3.17.30.14.4. See IRM Figure 3.17.30-163 for example of worksheet.

    Figure 3.17.30-163

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  3. This spread sheet must be balanced to the monthly NMF Report of U.S. Internal Revenue Receipts, SCF1341.

    1. Each tax class except 4 is balanced to the appropriate tax class on the NMF report.

    2. Tax class 4 is balanced to the sum of the Total Excise, Total TEFRA penalty, TIN Penalty, Total Pre Ret, and Exc Prof.

    3. Any out of balance condition must be resolved or reported as a variance on Form 3996.

DCF and URF Amounts

  1. Line 7, tax class 1 - DCF

  2. The Monthly DCF Analysis Run DCF50 Submission Processing Campus Totals New DCF Balance DC/RR will be entered on Line 7, tax class 1. (See IRM Figure 3.17.30-165)

    Figure 3.17.30-164

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    Figure 3.17.30-165

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  3. A daily balancing must be performed to ascertain that:

    1. All amounts are journalized.

    2. Control numbers are input correctly by Julian date and year digit.

    3. Reclassifications have been performed per required procedures.

    4. Immediate action is being taken to correct erroneous entries.

  4. DCF runs 01, 03 IDRS PJ Recap
    EOD16, Daily Posting Summary and source documents will be needed to perform this operation. Prepare a daily balancing sheet and maintain this for use in balancing Form 3996. See IRM Figure 3.17.30-166 for possible format. Record data as indicated. Journal number will be recorded on the balancing sheet and the Document Processing System (DPS) will be noted with the DCF run date.

    Figure 3.17.30-166

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  5. Standard Form 5515, Debit Voucher, Adds

    1. Verify that each control number is current. If the control number is prior, the amount will be reconciling because this was a decrease to tax class 1 on the window 220, 221. If the SF5515 was a current FY date, check with the Dishonored Check Unit to see if the control number is incorrect. If it is incorrect and the cases have not been closed, they can apply the prior year and re-add with the correct control numbers.

    2. Nothing will be reconciling if done in the same month. If the cases are closed, therefore uncorrectable, the adds will be reconciling on Line 8 as a decrease to tax class 1.

    3. Enter the amount of the correct adds on the spread sheet.

  6. Non-Deposit Adds
    Enter current amounts on the spread sheet. These will usually be reject items where the dishonored check application had been made to the wrong account. Verify that it is being added back to DCF with the same Julian and year as being removed from SCCF.

  7. Z Applies. These usually correct a previously added item. Enter current amounts with the sign on the run.

  8. IDRS PJ Recap EOD 16
    Enter the amount on the PJ Recap—Current DCF applies.

  9. Photo Copy Applies
    Enter the amount of current items on the spread. Photo copies should be reclassified on a 250 window, verify that this was done. If the DCF was a prior year, you must use this 250 window entry as a reconciling item on Line 8.

  10. All Other Applies (NMF, D, etc.)
    Record current amounts.

    1. NMF applies. The NMF apply DLN should match, current or prior, the control date of the DCF. If one is current and one prior, have the NMF document and Form 813 changed to agree with the DCF. If the NMF DLN is other than tax class 1, a window 250 must be prepared if current.

    2. D Applies—URF money amounts where the deposited check was not honored by the bank and returned to the Submission Processing Campus. The D register will indicate whether current or prior. Items that are current on dishonored checks and prior on URF must be used as a line 8 reconciling item. DCF control numbers, URF numbers, and reclassifications must be carefully followed on these items. Occasionally an item will have a DCF prior and a URF current number and these also must be taken into consideration on line 8. These are often due to Bank Discrepancy problems.

  11. Balancing formula for the Daily Balancing Sheet:

    1. Add previous days DCF 01 run, current FYRR Bal.

    2. Add adds column.

    3. Add Non-Deposit adds.

    4. Add DCF applies—Increase (Z apply).

    5. Subtract DCF applies—Decrease (Z apply).

    6. Subtract IDRS PJ Recap applies.

    7. Subtract Photo copy apply.

    8. Subtract all other applies.

    9. Subtract current day DCF01 run, current FYRR Bal.

    10. Net should be zero. If a Z apply will be necessary on a subsequent day, this amount will be here and follow-up must be conducted to ascertain that it is handled properly.

  12. Reconciling Items

    1. Items to be corrected on DCF but not accomplished before the end of the month will be reconciling on Form 3996 Line 12.

    2. Items identified for correction but have been applied will be reconciling on Form 3996 Line 8.

    3. Amount added to DCF but not input to RRACS will be reconciling on Line 11 of Form 3996.

    4. Amounts added to RRACS but not input to DCF will be reconciling on Line 12 of Form 3996.

URF
  1. Line 7, Tax Class 2—Unidentified Remittance File

  2. The Monthly URF Analysis run URF01 Submission Processing Campus totals New URF Balance Current FYRR amount will be entered on line 7 tax class 2. (See IRM Figure 3.17.30-167)

    Figure 3.17.30-167

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  3. Unidentified remittance runs must be annotated with journal numbers, RS numbers, and other relevant data. A daily balancing and analysis must be performed to ascertain that

    1. All amounts are journalized.

    2. All journalized amounts are input.

    3. URF control numbers are input correctly by Julian date and year digit.

    4. Current fiscal year control numbers must be identified if they are needed for reconciling Form 3996.

    5. Immediate action is being taken to correct erroneous entries.

  4. URF runs 01, 03, and 05, IDRS PJ Recap (EOD16), Daily Posting Summary and source documents (Form 8166, renumber listings, Form 4028, etc.) will be required to perform this operation. Prepare a daily balancing sheet and retain this for use in balancing Form 3996. A possible format is shown in Figure 3.17.30-168.

    Figure 3.17.30-168

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  5. Record data on the daily worksheet. The journal number will be recorded on the balancing sheet and DPS will be noted with URF run date.

    1. URADD represents daily deposits added to URF and journalized on window 210. Verify that each UR add has a current date. The Julian date and year should agree with the SF–215. Enter the total amount of UR adds from the Grand Total page.

    2. Z apply—these are usually corrections of a previously added item. Enter current amounts with the same sign as the run.

  6. Other Adds—Label each item current or prior according to the DLN back up. Verification must be made that each DLN added to URF was deleted from SCCF and journalized the same current or prior. These amounts are added by the Unidentified function and are usually added to RRACS by the 400 window. Each one must be carefully reviewed and immediate action taken to correct amounts added with wrong DLNs or reclassified incorrectly.

    1. Renumber lists—Verify that each DLN deleted from the Renumber list is added to the URF with the same DLN and amount. If not, give the information to a Unidentified technician to correct the UR file. Mark the URF run current or prior as you verify the DLN.

    2. From SCCF adjustments or DLN changes, verify that each DLN and amount on the change is journalized and added to URF with same DLN and amount. If not, give to UR technician to make the correction. Mark URF run current or prior.

    3. Other documents related to window 210 should be used for current money only.

    4. Form 2424—Verify on Form 8166 current or prior and notate run accordingly.

    5. Add all the current amounts and enter in column Other adds.

  7. EOD16—money applied to Master File accounts through IDRS, current year applies are on separate listing from prior year. Data is journalized from tape processing and the reclassification should agree with those on the current year listing. Record data from the EOD 16 run.

  8. Refunds and transfers—Current year money refunded to the taxpayer with Form 3245, transferred to another agency on Form 1081, transferred to another Submission Processing Campus on Form 2158. These monies cannot be reclassified, the total amount will be used as reconciling on line 8 of Form 3996.

  9. DCF Apply—Money amounts where the deposited check was not honored by the bank and returned to the Submission Processing Campus. The UR register will indicate whether current or prior. Items that are current on dishonored checks and prior or URF must be used as a line 8 reconciling item. DCF control numbers, URF control numbers, and reclassifications must be carefully followed on these items. Occasionally an item will have a DCF prior number and a URF current number and these also must be taken into consideration on line 8. These are often due to Bank Discrepancy problems. The plus and minus signs must be carefully analyzed when using these amounts on line 8 of Form 3996.

  10. Window 404, 406–9 applies—these are automatically reclassified, record current amounts. Prior DLNs journalized on this screen must be recorded separately as reconciling for line 8 of the Form 3996.

  11. Other Applies—analyze and determine that both sides of the transaction are current.

    1. NMF Apply—a copy of the NMF register should be attached showing the NMF DLN. If one is current and one prior, have the NMF document and Form 813 corrected to agree with URF. Verify that 404, 406–9 window was properly prepared to record the reclassification.

    2. Applications to other SCCF accounts Review Form 8166 related to this transaction. DLN on the RS should match, current or prior, with the DLN on URF. Any discrepancies should be resolved or used as a reconciling item if it is too late to make a change.

Daily Worksheet Balancing
  1. Balancing formula for the Daily Worksheet

  2. Left side procedures follow:

    1. Add URADDs

    2. Add other adds

    3. Add or Subtract Z apply

    4. Subtract IDRS PF Recap apply (EOD–16)

    5. Subtract Refunds and Transfers

    6. Subtract windows 404, 406–9 applies

    7. Subtract DCF apply

    8. Subtract other applies

    9. Net

  3. Right side procedures follow:

    1. Add today's URF 01 Curr FYRR

    2. Subtract yesterday’s URF 01 Curr FYRR

    3. Net

  4. Net from the 2 columns must be equal. If an amount must be corrected the following day these should be recorded on the right side.

URF Review
  1. URF 05 run must be reviewed to determine if doc codes 45, 48, or 58 have been applied to a taxpayers account with a current Julian date. If an item has been applied research IDRS URF to determine application DLN and use as reconciling on line 8 if it is a current DLN.

Reconciling Items
  1. Reconciling Items—Due to the differences in cutoffs and screen reclassifications, there will usually be reconciling items on lines 8, 11, and 12. A careful analysis must be made to determine where those should be recorded. Below are some of the more common types of reconciling items for Form 3996.

    1. Amounts to be corrected on URF but not accomplished before end of the balancing period will be reconciling on line 12.

    2. Items identified for correction but have already been applied to taxpayer’s accounts will be reconciling on line 8.

    3. Refunds and transfers identified on a daily basis will be reconciling on line 8.

    4. Adds input to RRACS but not added to URF will be reconciling on line 12.

    5. URF applications made but not controlled will be used on line 12.

    6. Prior year Form 215 input to RRACS will be used on line 8.

    7. Prior year URF reclassified on windows 404, 406–9 must be used on line 8.

    8. Other possible reconciling situations must be analyzed to determine if they are line 8, 11, or 12 reconciling items.

Non-Correctable Reconciled Amounts

  1. Line 8 will reflect 2100 Account amounts in non-revenue accounts, renumbers between revenue receipts and non-revenue receipts, and other one sided transactions. Amounts reflected in this account are to offset amounts in 2100 Account on DMR or AJR, or to offset amounts on various files reported on the 3996. Form 8166 and related documents, SCCF Adjustments, URF, DCF, and Renumber Transaction Registers must be carefully analyzed to identify these items.

  2. Do not report on line 8 any item that can still be corrected by adjusting the SCCF or by journalization. This line is intended for reporting only those items that cannot be corrected, such as nanny tax and schedule number.

  3. Miscellaneous accounts in the General Ledger system may be offset to revenue receipts.

  4. Miscellaneous General Ledger accounts that could include current FY Revenue Receipts under RRACS processing are identified as:

    Account No. Title
    1510 Other Receivables, Regular
    1720 Dishonored Check Adjustment
    1830 NMF Accounts Receivable Inactive
    2700 Anti-Drug Special Fund Receipt
    2910 OFFSET TO OTHER AGENCIES
    4430 Unpostable Documents—NMF
    4610 Unapplied Advance Payments
    4810 Budget Clearing Liability Increase/Decrease
    4900 Revenue Credits in Transit to other Submission Processing Campus
    4970 Unapplied Refund Reversals
    5100 Disbursements, Principal
    6310 Firearms License and Miscellaneous Fees
    6320 Off Shore Oil Account
    6400 Misc. Revenue Collections
    6500 Informant Rewards
    6540 Small Debits and Credits Cleared
    6570 Substantiated Credits Allowed
    6580 Revenue Credits Transferred To and From (Confirmed RR. items only, cleared from 4900 account)
    6700 Foreign Check Collection Cost
    6800 Excess Collections
    6900 Adjustment or Correction of Revenue/Receipts
    6950 Title Pending (Department of Justice (DOJ) Collection Holdback)
    7100 Property acquired in payment of taxes
    7500 Undeposited Collections
    7600 Losses and Shortages
  5. Review GLD Lists generated in RRACS to identify specific journals related to these accounts. There will be several of these lists each month. Coordinate with the DBA to be sure that you have all of them.

  6. List of Valid GL Accounts and Screens currently within the RRACS system that directly Debit or Credit 21XX Account and/or increase or decrease the various tax classes within the 21XX account. Refer to IRM 3.17.63, Redesigned Revenue Accounting Control System and IRM 3.17.64, Accounting Control General Ledger Policies and Procedures for complete listing of Windows.

    Window 2100 Tax Classes SCCF W/RR Non–SCCF W/RR
    170 Debit Increase All 4120 Cr. 6310 Cr.
          4220 Cr.  
          4420 Cr.  
    180 Debit Increase All 4120 Cr. 4620 Cr.
          4220 Cr.  
    210 Debit Increase All 4120 Cr. 1720 Cr.
          4220 Cr. 4620 Cr.
    (IDRS File)
            6800 Cr.
          4420 Cr. 7500 Dr.
            7600 Cr.
    220, 221 Credit Decrease TC 1 None 1510 Dr.
            1520 Dr.
            1710 Dr.
    (IDRS File)
            1720 Dr.
            6310 Dr.
            6320 Dr.
            6700 Dr.
            7600 Dr.
    404, 406–9 No Increase All 4120 Cr. 1510 Cr.
        Decrease TC 2 4220 Cr. 1720 Cr.
            1830 Cr.
          4220 Cr. 4620 Dr.
    (IDRS File)
            4900 Cr.
            6570 Cr.
            6800 Cr.
            7600 Cr.
    404, 406–9 Credit Decrease TC 2    
      (To Funds
    Accts Only)
    (To Fund Accts Only) None None
    315, 316, 317 Debit Increase All 4120 None
          4220  
          4420  
    250 Debit or Credit Increase or decrease all None None
  7. A revenue receipts spread sheet must be maintained for the above accounts whenever current fiscal year revenue receipts are present. (See IRM Figure 3.17.30-169)

    Figure 3.17.30-169

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  8. The reconciling amount increase or decrease will be determined by the entry on line 4 through 8 that it must offset. Examples of the type of transaction would include:

    1. Renumber Transaction Register credit Form 2424 transferred to account 6800 (increase tax class of Form 2424).

    2. If Standard Form 5515 is either overstated or understated, input an opposite entry to 1720 account. Adjust per documents.

    3. Loss Shortages (Account 7600) credited to taxpayer with no input to DMR. Decrease the proper tax class.

    4. Windows 404, 406–9 will decrease tax class on the AJR when using Account 4620 as in and out in combination with another screen. If the document is a Form 3809, an adjustment must be made to decrease tax class 2.

    5. Form 2424 input to account 6800 increase tax class per debit DLN input on SCCF.

    6. Amounts input to URF with wrong Julian date or yearend application has been made to taxpayers account.

    7. Refunds or Transfers of current year URF monies, increase tax class 2.

    8. Windows 315, 316, 317 entries cleared on another screen to a Non-Revenue Account without going through SCCF, or input with a Form 3809 Decrease the tax class reflected on Windows 315, 316, 317.

      Example:    
      315, 316, 317 Dr. 4720 Cr. 4420
        Dr. 2100 Cr. 2500
      400 Dr. 4420 Cr. 6400
    9. DCF items identified for correction but have already been applied to a taxpayer and the correction cannot now be made.

    10. Child support totals from 250 screens indicating decrease 2100, increase 2910.

    11. BEITC total from BMF SC recap.

    12. Department of Justice (DOJ) Lockbox (Kansas City only) Account 6950 Debit acts as complement to Account 2100 Debit so that taxpayer's account can be credited with the full amount of taxpayer's payment. (DOJ charges a 3% fee for collection services.)

    13. Schedule H Adjustments from BMF SC Recap.

    14. User Fees from the IMF and BMF SC Recaps.

Other Entries and Forms
  1. Entries may have been made to Account 2100 DMR for Standard Form 215 or Standard Form 5515 that are prior revenue receipts. Amount should be balanced to RRACS generated Report 224, Section III, for prior fiscal year months. Examples of these transactions follows:

    1. Standard Form 215 with prior year date input to SCCF or URF with prior year Julian date, use as an increase to the proper tax class.

    2. Standard Form 5515 with prior year date input to DCF with prior year control date, decrease tax class 1.

    3. Window 210 with account 6800, increase the same tax class as the SF 215 input.

    4. Standard Form 215 received for previously recorded loss shortage, increase the tax class of the SF 215.

  2. Entries may be made to the Account 2100 AJR and an offsetting entry was not made to lines 4 through 8. Examples of this type of transaction would include:

    1. Prior year URF applied to a fund account on window 404, 406–9, decrease tax class 2.

    2. Budget Clearance Reclassifications adjust with the same sign of the 250 window.

    3. URF and DCF, one side is current and one is prior. Adjust according to the 404, 406–9 or 250 window reclassification.

    4. Prior year dishonored check for fund accounts with 250 window, increase tax class 1.

    5. Any reclassification with no input to SCCF.

    6. Reclassification on a 106 journal, decrease tax class 2 and increase tax class 4. IMF to MFT 29 from IMF SC Recap.

Line 8 Continued
  1. All amounts used in line 8 must be thoroughly analyzed to assure that applications are made in accordance with handbook instructions and that amounts should not be reported as variances on line 11, 12, 13, or 15.

  2. Prepare and maintain a worksheet of all items reported on line 8. (See IRM Figure 3.17.30-170)

    1. Each month, submit a copy of the worksheet or separate listing of all items added to line 8 since the previous report.

    2. Be sure to attach specific details of any item that does not fit any of the categories described in this section.

    Figure 3.17.30-170

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  3. Both the losing and the gaining Submission Processing Campuses involved in transshipment of revenue receipts for Form 5330 (doc code 35 on NMF) will have non-correctable reconciled amounts to be included in Line 8, Form 3996.

    1. The losing campus will have the revenue receipt in the 2100 Account. When the money is removed from SCCF for transfer out, there is no offset to the 2100 Account and the amount becomes a non-correctable reconciled amount.

    2. The gaining campus accepts transfer in of the revenue receipt. When SCCF control is established, there is no offset in the 2100 Account, and the amount becomes a non-correctable reconciled amount.

Controlled Items Not Journalized—Line 11

  1. Corrections and/or adjustments to be made to Line 3, General Ledger Account 2100, are to be included in this line.

  2. Include all current month amounts that have posted to the SCCF but have not been posted to 2100 Account. Increases to the SCCF are a plus and decreases to the SCCF are a minus to line 11.

  3. Items that may be included on line 11 are:

    1. Reclassification items on the Renumbered Transactions list but are not yet journalized.

    2. Deposits that are included on the SCCF but not yet journalized.

    3. SCCF adjustments, especially From–To Codes 0–2 and 4–2, that have posted to the SCCF but are not yet journalized.

    4. Items identified as journal posting errors on the Deposit Master record (DMR) and the Adjustment Record (AJR) worksheets.

    5. Reclassification posted to line 5 and balanced to ECC, not posted to RRACS account 2100, AJR.

Line 11 Worksheet
  1. Prepare a worksheet of all items being carried on line 11. (See IRM Figure 3.17.30-171)

    Figure 3.17.30-171

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    1. List each item being reported on line 11.

    2. As items are resolved, line through the record on the worksheet and enter the journal number. After the monthly cutoff, prepare a new worksheet of items remaining open.

    3. Do not list items that were reported a month earlier. These items must be included on line 13.

Journalized Items Not Controlled—Line 12

  1. Line 12 of Form 3996 represents corrections that must be made to any item in Lines 4–9.

  2. Some of the items included on Line 12 would be:

    1. Form 813 that have been journalized but not established on the SCCF.

    2. Pending SCCF adjustments for items that have already posted to RRACS.

    3. Pending SCCF adjustments to remove SCCF amounts that should not have been established and are not included on RRACS.

    4. Pending renumber adjustments to correct items erroneously renumbered from revenue to non-revenue or from non-revenue to revenue Julian dates or document codes.

      Note:

      If the item cannot be corrected, report on Line 8.

    5. SCCF adjustments that were prepared and processed prior to the monthly MBCS to post Good Block Proof Records for cycles after the MBCS cycle.

    6. Items journaled to Unidentified or Dishonored Checks that have not been added to the URF or DCF file.

    7. ECC Deletes subtracted from RCA, but not re-added to SCCF.

    8. Review correction journal log maintained by DBA to determine if a correction was made that would affect Revenue Receipts.

    9. Review modifications made by DBA to determine if any modifications were made to the DMR or AJR.

    10. Amounts identified for correction on URF or DCF and not accomplished before URF or DCF Analysis report.

    11. Items removed from the SCCF for Unidentified but not yet added to the URF.

    12. Reported imbalances with ECC on the RCA spread.

Line 12 Worksheet
  1. Prepare a worksheet of all items being carried on Line 12. (See IRM Figure 3.17.30-172)

    Figure 3.17.30-172

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    1. List each item being reported on Line 12.

    2. As items are resolved, line through the record on the worksheet and enter the date. After the monthly cutoff, prepare a new worksheet of items remaining open.

    3. Items listed only because of an MBCS timing problem may be lined out as soon as Form 3996 is reconciled.

Pending Adjustments from Prior Months—Line 13

  1. Any variance that was included on Line 11 or 12 for the previous month and is still not corrected should be reported on Line 13.

  2. Review last month's worksheets for Lines 11, 12, and 13 to ensure that closed items have been properly annotated and to identify items that are still pending.

    1. Amounts included in Line 11 must be followed to determine that the proper correction has been made to the 2100 account. Notate journal date of correction on the spread sheet of these reconciling items.

    2. Amounts included on Line 12 must be followed to determine that the proper adjustment was made to SCCF, DCF or URF. Notate date of run when correction appeared on the spread sheet of these reconciling items.

  3. Prepare a new listing for all items that are still open. (See IRM Figure 3.17.30-173)

    Figure 3.17.30-173

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    1. Include any dates, journal numbers, and DLNs, as applicable, along with money amounts, tax classes, and a brief explanation of why the item is still open.

    2. Also include any amounts previously included as unreconciled on Line 15, that have now been identified though not yet corrected.

  4. A copy of this listing should be submitted with Form 3996.

Unreconciled Variances—Line 15

  1. This line will consist of any unreconciled differences that have not been identified.

  2. If you have unreconciled amounts consider the following:

    1. All lines except 8, 11, 12, and 13 should not be a problem if the printouts from RRACS (lines 1 and 2), MBCS (line 4), RRCS (lines 5 and 6), DCF and URF (line 7 TC 1 and TC 2) have been reconciled and balanced back to the various supporting work controls as specified in previous guidelines.

    2. Any line 8 cumulative amounts from the last reconciling period should also be a proven figure. Only the unproven new entries should be a source of error.

Balancing Items
  1. After verifying that steps 1 and 2 above have been properly followed and the amounts are true, the unproven amounts from line 8 and the amounts on lines 11, 12, and 13 should be double-checked. The following are things to look for:

    1. Ensure that all amounts identified are correct and needed.

    2. Double check the signs used, make sure they are shown correctly. Remember a reversed sign will compound the amount in error. Tip: When determining how a sign should be carried, consider the amount as the only figure on the Form 3996 and determine the way the sign should be to balance the entry. This is the way it should be carried and you need to ensure that the amount will be processed or a correction made that will be equal.

    3. Double check the correct transcribing of each amount—a transposition will cause an imbalance.

  2. Look for amounts that have not been identified as reconciling items. The following are sources to search:

    1. Review SCCF adjustments that have been journaled and not worked.

    2. Review steps for daily DCF balancing, being alert to control numbers and reclassifications. Remember dishonored checks begin as debits, so make sure of your signs and prior year items for other Fund Amounts will probably be one-sided entries on line 8.

    3. Check the Daily Trial Balance for IMF, BMF and NMF to be sure all Revenue Receipt amounts are being carried on the Form 3996.

    4. Check Daily Posting Summary for potential problems that may have been overlooked.

    5. Track all items into and out of 1720 Account.

    6. Review all journals on GLD that relate to non-revenue accounts as shown in IRM 3.17.30.14.10.(4). These are potential one-sided transactions.

    7. Review steps for daily URF balancing, being alert to control numbers and reclassifications. Remember current year amounts refunded or transferred are one-sided entries on line 8 and prior year amounts for other Fund Accounts will probably be one-sided on line 8.

    8. Review every Form 8166 for the month for one-sided transactions, amounts not entered on Control files, reclassification problems, etc.

    9. Follow through on journals from Account 4430 to Account 4120, 4220, 4252, 4420, or 4620. If a current year DLN is involved, an adjustment to revenue receipts using SCFRV may be required.

    10. Review adjustment lists for one-sided transactions, changes between Revenue Receipts and Non-Revenue Receipts.

    11. Recheck Daily CRL Balancing sheets for out of balance conditions or adjustments that were not completed.

    12. Determine that all necessary correction screens were input before balancing period.

    13. Review all Renumber Transaction Registers being alert to Non-Revenue DLNs prior Julian dates, reclassification journalization.

    14. Review DBA correction journal log and modification log for steps taken that are needed to balance Revenue Receipts.

Line 15 Explanation
  1. If line 15 contains an amount at the time the Form 3996 must be submitted attach an explanation. Indicate the date of the oldest imbalance and what steps are being taken to resolve the variance.

Submission of Form 3996
  1. No later than the 25th of the month, a copy of the digitally signed Form 3996 and all required back up documentation should be uploaded to the Submission Processing SharePoint at: https://organization.ds.irsnet.gov/sites/WICASSpADC/SitePages/Home.aspx. The uploaded copies must reflect the same figures and tax class information as the signed copy maintained in the Form 3996 file. After the digitally signed Form 3996 and supporting documentation has been uploaded, the campus should email the SP headquarters analyst with confirmation of their Form 3996 submission. If problems occur, and it is felt this time requirement cannot be met, contact the SP HQ analyst for further instructions.

    Note:

    An out of balance condition is not justification for late submission of this report.

  2. Keep a copy of your E-mail stating the Form 3996 and back up documentation were uploaded to the SharePoint on or before the 25th, in the Form 3996 Government Accountability Office (GAO) file.

Status Report For Unreconciled Tax Classes
  1. A comprehensive status report is required for any tax class reported as unreconciled, and should be included when submitting Form 3996 report to the SP HQ analyst for review. The heading should contain: Campus, report month, tax class, and reconciling amount at the top of the report. The report must contain the following information as appropriate.

    • Detailed explanation for the imbalance.

    • Attempts made and methods used to correct imbalance(s).

    • Estimated date the tax class will be reconciled.

    • Any existing problems that may prevent reconciliation.

    • Any other information that is pertinent such as: Line #, Cycle, Journal etc.

    Note:

    The Status Report requirement for the Form 3996 is used to provide detailed background information on unreconciled items for the SP HQ Analyst.

  2. Additional Information:

    • If there is more than one item for the same tax class and the explanation is the same, one explanation is sufficient, but list the money amounts for each item.

    • If there is more than one item and the explanations are different, list the amount and explanation separately.

    • If the problem is systemic (a file or tape run), and there are numerous items, put the total amount with the explanation.

Scorecard for Form 3996 Report
  1. The scorecard is for accounting use only. It is used to track the timely submission of the Data Control Form 3996 report to SP HQ, establish controls/checks and balances to ensure time lines are met.

  2. 3996 - Timeliness:

    • Green - Received on or before the 25th of the month.

    • Yellow - Received after the 25th, but within two business days..

    • Red - Received more than 2 business days after the 25th.

  3. 3996 - Completeness and Accuracy:

    • Green - Complete and accurate information provided for all columns.

    • Yellow - Incomplete and/or inaccurate information on 2 or less items.

    • Red -Incomplete and/or inaccurate information on more than 2 items.

  4. 3996 - Supporting Documentation:

    • Green - All supporting backup documents are present.

    • Yellow - All supporting backup documents are present except for one item.

    • Red - No Supporting backup or more than one item missing.

  5. 3996 - Signature:

    • Green - All parties signed.

    • Yellow - No yellow option available.

    • Red - Not all parties signed.

  6. 3996 - Revenue Receipts Control Sheets:

    • Green - Complete and accurate information provided for all columns.

    • Yellow - Incomplete and/or inaccurate information on 2 or less items.

    • Red - Incomplete and/or inaccurate information on more than 2 items.

  7. 3996 - Reconciled/Unreconciled Reports:

    • Green - Report submitted in balance.

    • Yellow - One month reported out of balance.

    • Red - Two months or more reported out of balance.

  8. A copy of the monthly 3996 Scorecard should be provided by the Accounting Operations Chief and be retained in the Form 3996 GAO file.

Form 3996 Remediation Plan
  1. The Remediation Plan is a memorandum for the Chief, Accounting and Tax Payment Branch, from the Accounting Operation Manager, for any scorecard criteria with a "yellow" or "red" score on the Form 3996.

  2. The Remediation Plan outlines not only the error, but the measurable steps the campus will take to prevent imbalances in the future. It must contain the following information, as appropriate:

    1. Detailed explanation of the imbalance(s)

    2. Attempts made and/or methods used to correct imbalance(s)

    3. Estimated/Actual date the tax class will be corrected

    4. Explanation of late submission of report

    5. Detailed explanation of incomplete/inaccurate data

    6. Explanation of missing signature

    7. Future preventative actions

    Note:

    The Remediation Plan memorandum must be signed by the Campus Field Director or designee.

  3. The signed Remediation Plan should be attached to the Form 3996 in the GAO file.

Balancing In Process Accounts

  1. This section provides procedures for balancing In process accounts.

Prejournalized Trial Balance

  1. The Prejournalized Trial Balance, SCF0747, is a summary of the prejournalized amounts on the SCCF. The report shows the amount totals of debits and credits, non-prejournalized count, prejournalized count, and prejournalized net amount. (See IRM Figure 3.17.30-174)

  2. Prejournalized amounts on DLNs beyond the current processing day, which are not included on the SCF0747, are listed on the PJ Trial Balance—Future DLN List, SCF0748.

    Figure 3.17.30-174

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Daily Balancing of SC Suspense Accounts

  1. The following reports are listed as a guide for balancing the SCCF Accounts.

    • SCF1142, Master CRLs for Mainline, RRPS, IDRS

    • SCF1151, Tape CRLs for Mainline (includes RRPS) and IDRS

    • SCF1149, Nullified CRL

    • SCF1141, Adjustment CRL

    • SCF1147, Renumber Reclassification Summary

    • SCF1146, Renumber CRL

    • SCF1148, New DLN Record List

    • SCF0742, Control File Summary

    • SCF0743, Invalid Transcripts

    • SCF0141, Invalid CRL

    • SCF0747, PJ Trial Balance

    • SCF0748, PJ Trial Balance—Future DLN List

    • Form 4028 and Form 4028A

  2. Compare the daily In Process Totals on the Control File Summaries to the Control File Net Totals on the Prejournalized Trial Balance.

    1. Check the Future DLN List for any money amounts which would be included in the In Process Total of the Control File Summary but not in the total of the Prejournalized Trial Balance.

    2. Using yesterday's In Process Total from the Control File Summary, balance all reports for the day's business to today's In Process Total to assure that SCCF is appropriately updated before releasing TEP request.

    3. This daily SCCF to SCCF balance is an automated process calculated and balanced systemically in the Worksheet Section of the SCF0742, SCCF Summary. The technician must visually verify that the Worksheet Section balances to the actual SCCF in process. See IRM 3.17.30.10.3.

  3. The automated worksheet correlates to the following manual process for daily SCCF to SCCF balancing.

    1. Begin with the total In Process of the previous day's Control File Summary.

    2. Add the CRL Master Control Date Recap (subtract debits, add credits).

    3. Subtract any error codes in the body of the MCR List, SCF1142 (add debits, subtract credits).

    4. Add nullified unpostables from the CRL Nullified Unpostable Control Date Recap (subtract debits, add credits).

    5. Subtract or add the net increase or decrease from the CRL Adjustment Listing.

    6. Subtract if minus sign after Net Credit or if no minus sign after Net Debit CRL Adjustment Listing.

    7. Add if minus sign after Net Debit or if no minus sign after Net Credit from the CRL Adjustment Listing.

    8. For error coded adjustments, reverse the previous action for each record by adding if a minus sign after a credit or no minus sign after a debit, subtracting if a minus sign after a debit or no minus sign after a credit.

    9. Subtract the Control Date Recap Good Block Proof Records (add debits, subtract credits). Reverse for each item that is error coded.

  4. Add or subtract individual transcripts from the Posting Transcripts.

    1. Add GBP (subtract debits, add credits)

    2. Subtract MCRs (add debits, subtract credits).

    3. Add or subtract ADJs and BPRs (add if the adjustment has decreased the credit or increased the debit).

  5. CRL Renumbered Transactions

    1. Unidentified Remittance totals—add debits, minus credits.

    2. Check body of each Master File Renumber CRL for items numbered to other Master Files. Also check the New DLN Summary for items renumbered from other Master Files.

  6. Add or subtract DLNs from the Future Listing to verify the trial balance (subtract credits, add debits).

  7. Attach tape to the original copy of the trial balance.

  8. If the balances do not agree, recheck the machine tape. Then contact the Enterprise Computing Center to determine if a tape has not been included. The Computing Center would then rerun the posting transcript and the PJ Trial Balance.

  9. The same general process may be used to manually balance the document count of each SCCF account. The automated worksheet section of the Control File Summary also performs this function.

In Process Worksheet
  1. Prepare a worksheet with two columns, a general ledger side and a trial balance side. (See IRM Figure 3.17.30-175)

    Figure 3.17.30-175

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  2. General Ledger side of worksheet:

    1. Bring forward the CUM balance of the previous day.

    2. Add the adjusted CRL Master Control Date recap (Subtract debits, add credits.

    3. Subtract the adjusted CRL Block Proof Control Date Recap (Add debits, subtract credits).

    4. Add CRL Nullified Unpostable Control Date Recap totals (Subtract debits, add credits).

    5. Add ECC deletion (50 adjustment on prejournalized amount. (Use Journal number for reference).

    6. Subtract or add adjustments on CRL Adjustment list that have not carried forward on the Trial Balance side. On prejournalized amounts use Journal number for reference.

    7. On the Renumbered Transaction CRL List determine which new DLN is different file and subtract (add debits, subtract credits). Use Journal number for reference if available.

  3. Trial Balance side of worksheet:

    1. Bring forward the "CONTROL FILE NET TOTAL" amount from Trial Balance

    2. Add: MCRs which did not post (error coded on CRL 00 adjustment).

    3. Add "TEP READ" fail or Manual Deletion (50 adjustment).

    4. Add or Subtract: Pending Adjustments. These are adjustments still pending after reviewing the CRL Adjustment List against the adjustments listed on previous day's trial balance. Include any invalid DLN on the Trial Balance as a pending From–To Code 0–0 adjustment.

    5. Add or Subtract: the adjustments recorded from the posting transcript. These are adjustments to be made to correct the SCCF or to show the posting to the good transaction tape (Good Block Proof Records).

    6. Add or Subtract: Pending CRL corrections.

    7. Add or Subtract: Adjustment that error coded on the CRL adjustment List, CRL Renumbered Transaction List, and CRL Nullified Unpostable List.

  4. The grand total of the General Ledger side should equal the grand total of the Trial Balance side.

  5. For imbalances check:

    1. Current CRL listings for error codes.

    2. The adjustments being carried from posting transcript.

    3. The adjustments being carried forward from the previous trial balance.

    4. The CRL recaps for the accuracy of the adjustments.

    5. The CRL Good Block Proof Record recap by comparing to deletes annotated on the posting transcript. If TEP delete, carry From–To Code 5–0 adjustment.

    6. The CRL Invalid Record List.

    7. Future DLN amounts.

  6. See IRM 3.17.30.6.3 SCCF adjustments, for a guide when to minus or plus while working the Trial Balance.

Future DLN Listing

  1. During the running of the Prejournalized Trial Balance, the control date year digit of each DLN on the SCCF are analyzed. DLNs with a future control date are printed out on the Future DLN Listing. (See IRM Figure 3.17.30-176)

    Figure 3.17.30-176

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  2. Review the control date of each DLN on the listing.

  3. Being a future DLN does not keep it from being placed on the good transaction tape for processing to the Master File.

  4. If the future DLN is incorrect, renumber the block using SCFAJ or Form 4028A. Delete the block from the good transactions (Tape CRL) using SCFDLA, and reinput with the correct DLN.

Monthly Balancing of the SC Suspense Account

  1. The last day's P.J. Trial Balance of the month is used to balance to the General Ledger Accounts.

    1. BMF debits and credits In - Suspense = 4120

    2. IMF debits and credits In - Suspense = 4220

    3. NMF debits and credits In - Suspense = 4420

  2. This trial balance must be updated by the deposits received for the current month listed on subsequent CRLs. Maintain a spread sheet by total Debits and Credits on each CRL Date Recap. Post only those deposits for the month you are balancing. For audit trail purposes, list the date and SCCF report for these deposits. (See IRM Figure 3.17.30-177) Add these deposits from the spread sheet to the trial balance "SCCF NET TOTAL" .

    Figure 3.17.30-177

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