IRM 3.17.15 — Accounting Reports Analyst - Responsibilities

# Part 3. Submission Processing

Chapter 17. Accounting and Data Control Section 15. Accounting Reports Analyst - Responsibilities 3.17.15 Accounting Reports Analyst - Responsibilities Manual Transmittal September 09, 2025 Purpose (1) This transmits revised IRM 3.17.15, Accounting and Data Control, Accounting Reports Analyst - Responsibilities. Material Changes (1) Prior IRM 3.17.15.2, Forms moved to IRM 3.17.15.2.5, Forms. (2) IRM 3.17.15.2, Reference, to include additional charts and points of reference and research. (3) IRM 3.17.15.2.1, RRACS Reports, chart updated and added subsections for RRACS Reports. (4) IRM 3.17.15.2.2, Subsidiary Accounts, chart updated to include complete list. (5) IRM 3.17.15.2.4, Agency Location Codes (ALC), added for reference. (6) IRM 3.17.15.2.4.1, Agency Location Code plus 2 (ALC +2), added for reference. (7) Prior IRM 3.17.15.3, External Subsidiary Balancing Operations (for information only), moved to new IRM 3.17.15.6.1 External Subsidiary Balancing Operations (for information only). (8) IRM 3.17.15.3, Federal Government Accounting Requirements, added. (9) Prior IRM 3.17.15.5, On Site Audit by GAO, move to 3.17.15.3.1 On-Site Audit by Government Accountability Office (GAO). (10) IRM 3.17.15.5.3, Unapplied External Leads Report (RRACS Report 0132), updated to reflect correct function. (11) IRM 3.17.15.7.1, Account 1400 Tax Accounts Transferred Out - IPU 24U1049 issued 10-18-2024, updated to include more information regarding account. (12) IRM 3.17.15.7.1.1, Account 1400 Review Procedures - IPU 24U1049 issued 10-18-2024, updated to add details for journals used in the account and to add timeliness criteria. (13) IRM 3.17.15.7.2, Account 1510 Other Receivables - IPU 24U1049 issued 10-18-2024, updated to reorganize external subsidiary documents. (14) IRM 3.17.15.7.2.1, Account 1510 Review Procedures - IPU 24U1049 issued 10-18-2024, updated to add details for journals used in the account. (15) IRM 3.17.15.7.3, Account 1530 Court Case Erroneous Refunds - IPU 24U1049 issued 10-18-2024, updated to reorganize necessary backup documentation and reference write-off procedures. (16) IRM 3.17.15.7.3.1, Account 1530 Review Procedures - IPU 24U1049 issued 10-18-2024, updated to add details for journals used in the account. (17) IRM 3.17.15.7.16, Account 4610 Unapplied Advance Payments - IPU 24U1136 issued 11-18-2024, updated to reflect current account usage. (18) IRM 3.17.15.7.16.1, Account 4610 Review Procedures - IPU 24U1136 issued 11-18-2024, updated to reflect current account usage. (19) IRM 3.17.15.7.21, Account 4970 Unapplied Refund Reversal - IPU 24U1202 issued 12-11-2024, clarification of procedures and updating links. (20) IRM 3.17.15, Accounting Reports Analyst - Responsibilities, Minor editorial changes were made throughout the IRM. Effect on Other Documents IRM 3.17.15, Accounting Reports Analyst - Responsibilities, "dated December 11, 2024, effective October 1, 2024," is superseded. This IRM also incorporates the following IRM procedural updates (IPUs) issued: 10-18-2024 IPU 24U1049, 11-18-2024 IPU 24U1136 and 12-11-2024 IPU 24U1202. Audience CFO Reports Analysts for Submission Processing Centers (SPCs). Effective Date (10-01-2025) Adrian T. Dance Acting Associate CFO for Revenue Financial Accounting

# Program Scope and Objectives

3.17.15.1 (09-20-2024) Program Scope and Objectives The reports analyst is assigned to the CFO. This position is the central point of information and analysis of accounting reports. The reports analyst provides recommendations to resolve accounting related issues and coordinates resolutions to be carried out by CFO RACS units in conjunction with frontline managers. Purpose: This position is to ensure the integrity, data and reporting for the director of Submission Processing and CFO. Audience: Provides instructions for use by reports analysts. Policy Owner: Associate CFO for Revenue Financial Accounting. Program Owner: Financial Management, Revenue Accounting Operations office. Primary Stakeholders: CFO reports analysts Program Goals: To monitor, analyze and review accounting program reports and documents, ensuring accuracy and timely submission.

# Background

3.17.15.1.1 (09-20-2024) Background IRM 3.17.15, Accounting Reports Analyst - Responsibilities, provides instructions to reports analysts at the Service Center (SC). Its primary use is for maintaining subsidiary accounts, internal controls and RRACS reports. These controls are necessary to comply with all administrative and legal requirements of the IRS, Department of the Treasury and the Government Accounting Office (GAO). Note: IRM deviations must follow IRM 1.11.2.2.4, Internal Revenue Manual (IRM) Process, when procedures deviate from the IRM.

# Authorities

3.17.15.1.2 (09-20-2019) Authorities The authorities for this IRM include: 31 USC (United States Code) Chapter 11, The Budget and Fiscal, Budget and Program Information 31 USC 3512, Executive Agency Accounting and other Financial Reports and Plans 44 USC 3309, Preservation of Claims of Government Until Settled in Government Accounting Office (GAO) 5 USC 552a, The Privacy Act of 1974

# Responsibilities

3.17.15.1.3 (09-14-2023) Responsibilities This section provides responsibilities for: CFO and Deputy CFO Senior Associate CFO for Financial Management and Associate CFO for Revenue Financial Accounting Revenue Accounting Operations office CFO HQ Accounting Enterprise Computing Center, Martinsburg (ECC-MTB) Submission Processing Campus CFO Reports Analyst and Campus Accounting

# CFO and Deputy CFO

3.17.15.1.3.1 (06-19-2020) CFO and Deputy CFO The CFO and Deputy CFO are responsible for establishing financial policy for the management and reporting of custodial assets.

# Senior Associate CFO for Financial Management and Associate CFO for Revenue Financial Accounting

3.17.15.1.3.2 (09-14-2023) Senior Associate CFO for Financial Management and Associate CFO for Revenue Financial Accounting The Senior Associate CFO for Financial Management and Associate CFO for Revenue Financial Accounting are responsible for ensuring and maintaining compliance with custodial revenue policy and procedures, including providing direction on financial management. They are responsible for ensuring financial products are properly presented and maintained while ensuring financial systems and reports are compliant with federal standards.

# Revenue Accounting Operations Office

3.17.15.1.3.3 (09-14-2023) Revenue Accounting Operations Office The Revenue Accounting Operations office is responsible for ensuring proper accounting and timely reporting of IRS custodial activities, developing and issuing custodial revenue policy for accounting operations and financial reporting.

# HQ Accounting

3.17.15.1.3.4 (07-02-2021) HQ Accounting The HQ Accounting section is responsible for coordinating revenue accounting activities which focuses on CFO headquarters and CFO RACS Unit's accounting transactions and reconciliations.

# Enterprise Computing Center, Martinsburg (ECC-MTB)

3.17.15.1.3.5 (06-19-2020) Enterprise Computing Center, Martinsburg (ECC-MTB) The Enterprise Computing Center, Martinsburg (ECC-MTB) oversees and is responsible for: Maintaining Master File (MF) and Customer Account Data Engine (CADE) records for taxpayers. Accounting and data control for Individual Master File (IMF), Business Master File (BMF) and CADE records. Processing systemic accounting adjustments, transactions and abstracts of revenue receipts. Maintaining a Reciprocal Accounting Control Record (RACR) with each campus. Preparing separate SF 1166 (Voucher and Schedule of Payments) or Secure Payment System (SPS) prints for the total amounts of overpayment principal and interest transcribed to BMF and IMF refund files.

# Submission Processing Campus

3.17.15.1.3.6 (09-20-2019) Submission Processing Campus Each SPC is responsible for functioning as a separate accounting operation, using an identifiable numeral. The director is accountable for revenue receipts and repayments deposited to his/her credit for application to BMF, IMF and Non-Master File (NMF) accounts. Together, each campus is responsible for: Maintaining a general ledger and subsidiary records, reconciling the general accounts and subsidiary reports or files each month. Controlling all accounting documents within the campus for entry to the BMF, IMF, NMF accounts for journaling and posting to the general ledger. Receiving or initiating control and processes for all BMF, IMF and NMF accounting transactions involving other campuses. As necessary, initiating or processing account transfers, account adjustments, debit or credit transfers, statutory clearances, etc., related to BMF, IMF and NMF accounts. Receiving and initiating controls for schedules of manual refunds, transcripts, accounting reports and other accounting documents, as required.

# CFO Reports Analyst and Campus Accounting

3.17.15.1.3.7 (08-18-2022) CFO Reports Analyst and Campus Accounting CFO reports analysts and SP Campus Accounting operations are jointly responsible for utilizing the procedures outlined in this IRM and other related IRMs to accomplish the task of providing controls necessary to comply with all administrative and legal requirements set by the IRS, GAO and the Department of the Treasury. These controls are maintained by submitting required documentation verifying the financial transactions of each individual campus through the review and analysis of accounting reports and ledger accounts.

# Program Management and Review

3.17.15.1.4 (10-01-2018) Program Management and Review Program reports: In accordance with Management Accountability Review regulations, managers are responsible for ensuring that internal controls are effective and efficient in day-to-day operations and safeguard against waste, fraud and abuse. Program effectiveness: Managers are responsible for conducting operational or management control reviews to identify weakness and mitigate known risks. Managers must perform program or spot reviews for accuracy and completeness. Problems identified should be discussed with the appropriate functional area for corrective action. At least one program review should be performed each quarter by the manager, lead or reports analyst.

# Program Controls

3.17.15.1.5 (06-19-2020) Program Controls Federal Government Accounting Requirements, 31 USC 3512, places the responsibility for establishing and maintaining adequate systems of accounting and internal control upon the head of each executive agency and states that the head of each executive agency shall establish and maintain systems of accounting and internal control that provides: Full disclosure of the financial results of the agency's activities. Adequate financial information needed for the agency's management purposes. Effective control over and accountability for all funds, properties and other assets for which the agency is responsible, including appropriate internal audits. Reliable accounting results serving as the basis for preparation and support of budget requests, controlling the execution of its budget and providing financial information as required by the President or other designated authorities. Suitable integration of agency's accounting with Treasury's accounting in connection with the central accounting and reporting responsibilities imposed by the Secretary of the Treasury. These systems must conform to the accounting principles, standards and related requirements, as prescribed by the Comptroller General of the United States. Historically, these have been reflected in the GAO Policy and Procedures Manual of Guidance of Federal Agencies. The accounting system of an executive agency or any of its component parts is subject to review and approval by the Comptroller General. The continuing efforts to improve, modernize and simplify accounting systems in the federal government are exercised under a joint program sponsored by the Comptroller General, the Secretary of the Treasury and the director of Office of Management and Budget (OMB). This program encourages the development of sound accounting practices within each executive agency in terms of financial information and control. This joint program sponsored by the Comptroller General, Secretary of the Treasury, and the Director of the OMB provides guidance to execute an integrated pattern of accounting and financial reporting for the government that is responsive to executive and legislative needs. The established accounting and reporting principles, standards and basic procedures considers various areas of responsibility involved, the elimination of overlapping operations and paperwork and the broader application of efficient methods and techniques in accounting operations throughout the government. Integration of revenue accounting data with central accounts maintained by Fiscal Service is accomplished primarily by the submission of monthly reports of deposit and classified collections and of disbursements from refund appropriations.

# Terms/Definitions

3.17.15.1.6 (06-19-2020) Terms/Definitions The following terms and definitions apply to this program. Abatement - The reduction or elimination of an assessment. Accounting - An information activity that measures, processes and communicates financial information about an identifiable economic entity. Account Balance -The difference in dollars between the total debit footing and total credit footing of an account. Accounting Cycle - Sequence of steps followed in the accounting process, from analyzing transactions to preparing financial statements and closing the accounts. Accounting Period - Time covered by financial statements, usually annual, quarterly or monthly. The annual financial statements are on a fiscal year basis. Accrual - The recognition of an expense that has been incurred or a revenue that has been earned but that has not yet been recorded. Accrual Accounting - The act of recording financial effects on an enterprise of transactions and other events in the periods in which these transactions and events occur rather than only in periods in which cash is received or paid by the enterprise. Accrued Expenses - Expenses that have been incurred but are not recognized in the accounts, necessitating an adjusting journal entry; unrecorded expenses. Adjusting Entities (Adjustments) - Entries made to apply accrual accounting to transactions that span more than one accounting period. Agency Location Code (ALC) - Eight-digit Treasury identifier assigned by Bureau of the Fiscal Service (Fiscal Service) for Treasury reporting purposes. The first 2 digits identify the department or agency, the third and fourth digits identify the particular bureau in the department and the remaining 4 digits identify the particular agency account section within that bureau. Appropriation - An act of Congress that provides budget authority to federal agencies to incur obligations and to make payments out of the Treasury. Appropriation Symbol - Former name of the Treasury Account Symbol. Treasury designations for proper assignment and reporting of monies. Assets - Probable future economic benefits obtained or controlled by a particular entity for past transactions or events. Assessment - Taxes assessed, penalties and interest charged to an account. Assessment Statute Expiration Date (ASED) - The date the statutory period for assessing tax ends. The time frame for assessing tax is normally three years from the due date, or three years from the date a return is filed, whichever is later. IRC Section 6501. Attributes - Information appended to a financial transaction or account that identifies such things business object class, federal-non-federal as in Frontier attributes. Audit Trail - The documentary evidence of written approval by key people in a business in routinely reviewing and verifying expenditures before a payment is made. Balance Sheet - A statement of net assets and liabilities. Batch Process - Computer processing of business transactions and preparation of financial reports in which processing tasks are scheduled in a logical order. Classification -The process of assigning all transactions to the appropriate accounts. All amounts of revenue collected during a current fiscal year will be controlled and reported by the tax class application. Closing (Closeout) Entries - Journal entries made at the end of an accounting period before the next accounting period is opened. Collection Statute Expiration Date (CSED) - The date the statute expires for collection of tax, penalty or interest. The CSED is ten (10) years from the assessment date 23C date of the posting of the original return (transaction code (TC) 150). Compound Entry - A journal entry that has more than one debit and /or credit entry. Contra Account - An account whose balance is offset from an associated account in the financial statements. Control Account - An account in the general ledger that summarizes the total balance of a group of related accounts in a subsidiary ledger. Current Liabilities - Obligations due within the normal operating cycle of the business not to exceed one year. Custodial Detail Data Base (CDDB) - The CDDB is an enhancement to the Financial Management Information System created to track all individual payments that comprise a deposit ticket and balance the individual transactions against the deposit ticket totals which have been entered into the RRACS general ledger. It also includes refund transactions and unpaid assessments. Daily Posting Summary - Summarizes each accounting transaction that successfully posted to and updated the database. This listing will be considered the transaction journal for accounting purposes and the permanent record for research, audit trails, etc. Debit Voucher - SF 5515 - summary document used by a bank to control returned dishonored checks or to adjust deposit tickets. Deposit Ticket - SF 215/SF 215A - summary document issued by a bank for the purpose of summarizing and classifying collections received for a specific deposit date. Disbursement Accounts - Series of accounts that record monies disbursed as refunds of previously collected revenue or funds. Document Locator Number (DLN) - A controlled number assigned to every return or document input through the Automated Data Processing (ADP) system. The fourteenth (last) digit is the year of processing and is assigned by the campus computer at the time of the original input. The DLN is used to control, identify and locate documents processed in the ADP system. The format of a DLN is as follows: First 2 digits - Filing Location Code (FLC) Third digit - Tax Class Fourth and Fifth digits - Document Code (Doc Code) Sixth, Seventh and Eighth digit - Julian Date Ninth, Tenth and Eleventh digits - Block Number Twelfth and Thirteenth digits - Serial Number Fourteenth digit - Year the DLN was assigned Earned Income Tax Credit (EITC) - A tax credit for certain people who work and have earned income. End of Day Routine - The process used to ensure that the database is in balance at the end of each work-day and ready to be backed up at Enterprise Computing Center (ECC) Detroit. Daily reports are also generated. Enterprise Computing Center (ECC) - The computing site primarily responsible for maintenance of the Master File records for each taxpayer and for the electronic processing of related inputs and outputs. Erroneous Refund Statute Expiration Date (ERSED) - Expires two years from the date of the refund (T C 846/840) if caused by the IRS or five years from the date of the refund (TC 846/840) when it is proven that the refund was issued due to fraud or misrepresentation of material fact by the taxpayer. Expenses - Outflows or other using up of assets or incurrence of liabilities from delivering or producing goods, rendering services or carrying out of other activities that constitute the enterprise's ongoing major or central operations. FACTS ll Trial Balance - The Federal Agencies' Centralized Trial-Balance System (FACTS ll) is a computer program that allows agencies to submit one set of accounting data. This data includes mostly budgetary information that is required for the Report on Budget Execution and Budgetary Resources (SF 133), the End-Year Closing Statement (BFS 2108) and much of the initial data that will appear in the prior year column of the Program and Financing (P&F) Schedule of the President's Budget. Federal Financial Management Improvement Act (FFMIA) of 1996 - Public Law 104–208, Title Vlll (31 USC. 3512 note) was intended to advance federal financial management by ensuring that federal financial management systems can and do provide reliable, consistent disclosure of financial data and that they do so on a basis that is uniform across the federal government from year to year consistently using professionally accepted accounting standards. Federal Financial Management System Requirements (FFMSR) - FFMSR specifies the mandatory functional and technical requirements that agency financial management systems must meet to be considered compliant with federal standards as mandated by the Federal Financial Management Improvement Act (FFMIA). Financial Event - Any occurrence having financial consequences to the federal government related to the receipt of appropriations or other financial resources; acquisition of goods or services; payments or collections; recognition of guarantees, benefits to be provided, or other potential liabilities or other reportable financial activities. Financial Position - The economic resources belonging to a company and the claims against those resources at a point in time. Financial Reporting Process - Ensures that the system provides the basic reports and on-line information access needed to review financial information and to fulfill central agency reporting requirements. Financial Statement - A presentation of financial data and information from the results of operations and cash flows or changes in financial position. Financial Transaction - Economic events that affect the financial position of the business entity. Fiscal Year - Any 12 month accounting period used by an enterprise. For reporting purposes, a fiscal year extends from October 1 through September 30. Fiscal Year-End Processing - The process by which fiscal year-end reports are generated after verifying September month-end reports and all nominal account balances are closed out. FRONTIER - A Treasury Department data warehouse which receives monthly uploaded financial accounting and budgetary data from subordinate bureaus and other reporting entities within the department. General Ledger - A record containing all accounting transactions aggregated from posted journal entries from subledgers and organized by chart of accounts. General Ledger Account - The basic system of record for accounting data used for financial statement reporting. There is a separate account for each asset, liability, and component of owner's equity, including revenues and expenses. Government On-line Accounting Link System II - Government On-Line Accounting Link System II (GOALS II) is the system that allows Fiscal Service to receive agency accounting data and forward it to various systems within Fiscal Service for final processing and to distribute agency accounting reports. Intragovernmental Payment and Collection System (IPAC) - Intragovernmental Payment and Collection System. All IPAC receipts are reflected in Account 2910. IPAC amount will be reported on SF 224. IPACD - This report tracks IPAC disbursements by Document (Doc) ID waiting to be applied. The IPACD reports lists IPAC disbursements by Accounts 4970, 4975 and 4985. Each transaction is listed by Doc ID, beginning balance, adjusted amount and current balance. This report is produced monthly. The current month activity equals the current month balance on the Daily Trial Balance report. IPACR - This report tracks IPAC receipts by document number, that are waiting to be applied. The IPACR report lists IPAC receipts by Accounts 4970, 4975 and 4985. Each transaction is listed by Doc ID, beginning balance report. This report is produced monthly. The current month activity equals the current balance on the Daily Trial Balance report. IRS Account - RRACS General Ledger Account Joint Financial Managers Improvement Program (JFMIP) -A joint undertaking of the: U.S. Department of the Treasury; Government Accountability Office (GAO); Office of Management and Budget (OMB); and Office of Personnel Management (OPM), working in cooperation with each other, with other agencies and with the private sector, to improve financial management in the federal government. Journal - A detailed, chronological record of all financial transactions of a business. Journal Entry - A separate entry in a journal used to record a transaction. Ledger - A file of all accounts within an enterprise, arranged as in the chart of accounts. Ledger Classification - A unique identification contained in RRACS indicating how money or items post to the IRS general ledger accounts, tax class, appropriation symbols, recap and Net Tax Refund Report (NTRR) line numbers, deposit source codes and type of input documents. Ledger Entry - An entry into the General Ledger. Liabilities - The financial obligations of an enterprise. Memo Entry - A written record that supports journal entries without postings to the general ledger. Month End Closing - A set of procedures that must be followed to close out the month, generate reports and set up the database for the next month's transactions. Per the initiative set forth by the Secretary of the Treasury, these procedures should be started on the second workday after the close of the accounting month. Nominal Account - Accounts showing the accumulation of revenue and expenses for only one accounting period. Nominal accounts roll into Account 9998 at the end of each fiscal year leaving this account at zero. Non-Tax Receivables - The net total of non-tax monies posted on Master File and CADE that have an outstanding module balance. Notes to the Financial Statements - A section of the corporate annual report containing notes that aid the user in interpreting the financial statements. Office of Management and Budget (OMB) Circular A-127, Financial Management Systems - Requires financial management systems to reflect an agency-wide financial information classification structure that is consistent with the U.S. Standard General Ledger (SGL), provides for tracking of specific program expenditures and covers financially related information. Opening Balances - Beginning balances for all real accounts at the start of the fiscal year. OTCnet - Over the Counter Network the application that automates the over-the-counter deposit process. Other Assets - Assets owned by a company other than current assets and property, plant and equipment. Posting - The process of transferring journal entry information from the journal to the ledger. Posting Number - Same as a journal number assigned by the system, comprised of a window number (3 digits), the system date (MMDDYY) and a number (3 digits) increments each time a transaction is posted using the window (e.g., 210–102201–0001). Post Closing Trial Balance - A trial balance prepared at the end of an accounting period after all adjusting and closing entries have been posted. It serves as the final check in the balance of the ledger. Real Account(permanent account) - The accounts where balances are not canceled out at the end of an accounting period but are carried over to the next period. These accounts appear on the post-closing trial balance and the statement of condition (balance sheet). Receipt Account - Series of accounts used to record the receipt of and the accountability for monies received for deposit into the Treasury. The accounts are listed by type of receipt received and represented by the Treasury Account Symbol (TAS). Reclassification - Adjustments made to correct tax classifications of revenue. Reconciliation - The act of ensuring that the total of the monetary balance of the appropriate general ledger account agrees with the balance in the related subsidiary account and the variances are identified and accounted for. Redesigned Revenue Accounting Control System (RRACS) - The automated system used to provide accounting control for all revenue accounting transactions. The database, located at ECC-Detroit, consists of general ledger account, plus a variety of internal records used for balancing and reporting. Refund/Disbursement - Record monies paid out as refunds of previously collected revenue of funds. Disbursements are recognized at the time of payment or confirmed by the Disbursing Office. Refund Statute Expiration Date (RSED) - The RSED is generally three years from the Return Due Date (RDD) for prepaid credits if a return was filed, or two years from the payment date for other payments whichever is later. Reliability - The qualitative characteristic of accounting information that has the traits of representing truthfulness, verifiability and neutrality. Revenue - Inflows or other enhancements of assets of an entity or settlements of its liabilities from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations. Revenue Receipts - Collection of taxes, penalties, interest and costs assessed or assessable against taxpayers and payments on accepted offer in compromise (OIC), are classified as revenue receipts. Amounts received as payment of court fines, court costs, forfeitures, penalties incident to, or imposed for, violation of applicable laws from the redemption of property acquired by the government and receipts from consummated sales of acquired property, will also be classified for deposit as revenue receipts. Reversing Entry - Entry made at the beginning of the accounting period after the closing of records for the prior accounting period; it reverses certain adjusting entries and is designated to aid in routine bookkeeping for the next accounting period. Seized Property (Assets) - Monetary instruments, real property and tangible personal property of others, including illegal drugs, contraband and counterfeit items seized by authorized law enforcement agencies as a consequence of various laws, in the actual or constructive possession of the custodial agency. Statement of Custodial Activity (SOCA) - Financial report required for entities that collect non-exchange revenue for the General Fund of the Treasury, a trust fund or other recipient entities. Subsidiary Account - Subsidiary record that details information in support of general ledger accounts. Subsidiary Ledger - A supporting group of records or accounts that equal the balance of a controlling account in the general ledger. Tax Class - The process of assigning all transactions to the appropriate accounts. All amounts of revenue collected during a current fiscal year will be controlled and reported by the tax class of application. Tax Class explanations: Tax Class 1 - Withholding and Federal Insurance Contribution Act (FICA) Tax Class 2 - Individual Income Tax Class 3 - Corporation Income Tax Class 4 - Excise Tax Class 5 - Estate and Gift Tax Class 6 - Non-Master File Tax Class 7 - Railroad Retirement (RRT) Tax Class 8 - Federal Unemployment Tax (FUTA) Tax Period - A six-digit number which represents the end of the tax liability year for a return; and is designated by the year and month. Taxes Receivable - Amounts that the taxpayers have agreed to, or the courts have set. Taxpayer voluntarily files a return without full pay; taxpayer agrees with the IRS assessment; amount owed was determined by Appeals or Tax Court; taxpayer enters into an installment agreement; taxpayer files an OIC; or taxpayer starts paying the assessment. Trace Identification (TID) - The CDDB mechanism that identifies each deposit ticket and its corresponding payments is a 20-digit number made from 14 characters related to the corresponding deposit ticket and 6 characters representing the Detail Payment Transaction Record for an individual payment. Transaction Type - As referenced in the posting model, a transaction type provides descriptive information as to the kind of transaction being processed on a specific window or batch process. Examples are deposits, reclassification, regular refunds, refund reversals, etc. Treasury Account Symbol - Formerly the appropriation symbol, the account number assigned by Treasury to classify agency transactions; Treasury account symbol structure that includes the following components defined by Treasury and OMB: sub class, agency code, hyphen (when co-owner is not null), transfer agency, fiscal year, main account number and sub account number. Treasury Information Executive Repository (TIER) - A Department of the Treasury data warehouse, which receives monthly, quarterly and fiscal year-end financial and budget data in the form of a trial balance from Treasury bureaus and other reporting entities within the Department of the Treasury. The data is uploaded and validated based on TIER's defined validation checks. The uploaded data is initially stored in a TIER holding area until bureaus verify its accuracy. Replaced by FRONTIER. Trial Balance - A listing of accounts in the general ledger with their debit or credit balances in respective columns; used to test the equality of debit and credit balances in the ledger. Twenty-Three C Date (23C) - The date a liability is assessed. USSGL (SGL) - The U.S. Standard General Ledger includes a chart of accounts and technical guidance established to support the consistent recording of financial events as well as the preparation of standard external reports that are required by the central agencies, such as the OMB and Treasury. The Treasury Financial Manual (TFM) USSGL Supplement provides: a list of the accounts (for example., the chart of accounts); descriptions of each account; a listing of transactions processed by federal agencies; the posting models, including debit and credit pairs, for each type of transaction; the USSGL attributes that are an integral part of the USSGL; and crosswalks from the USSGL to various external reports, including the SF 133 and the actual year column of the Program and Financing Schedule in the President's budget. The OMB policies regarding the USSGL are in OMB Circular No. A-127, Policies and Standards for Financial Systems. Specifically, the A-127 requires that agencies record financial events throughout the financial management system using the USSGL at the transaction level. This is a legal requirement. Window - An area of the screen with visible boundaries within which information is displayed. A window can be smaller than or the same size as the screen. Windows can appear to overlap on the screen. Worksheet - A type of working paper that is used as a preliminary step in and aid to the preparation of financial statements. Write-Off - An acknowledgement of loss or the failure to recover an asset.

# Acronyms

3.17.15.1.7 (06-19-2020) Acronyms The following acronyms apply to this program. ACRONYM DESCRIPTION ALC Agency Location Code BMF Business Master File CADE Customer Account Data Engine CARS Central Accounting Reporting System CFO Chief Financial Officer CRL Control Record Listing DBA Data Base Administrator DCF Dishonored Check File DLN Document Locator Number DMF Debtor Master File DOJ Department of Justice DPS Daily Posting Summary DT Deposit Ticket DV Debit Voucher ECC Enterprise Computing Center EFTPS Electronic Federal Tax Payment System EOD End of Day EOM End of Month EP/EO Employee Plans/Exempt Organization Fiscal Service Bureau of the Fiscal Service FPLP Federal Payment Levy Program GAO Government Accountability Office HQ Headquarters IDRS Integrated Data Retrieval System IMF Individual Master File IPAC Intragovernmental Payment and Collection System MF Master File NMF Non-Master File OIC Offer in Compromise OMB Office of Management and Budget P&A Planning and Analysis RACR Reciprocal Accounting Control Record RAS Revenue Accounting System RFC Regional Financial Centers RRACS Redesigned Revenue Accounting Control System SC Service Center (now referred to as "Campus" ) SCCF Service Center Control File SF Standard Form SF 224 Statement of Transactions SGL Standard General Ledger TAC Taxpayer Assistance Centers TAS Treasury Account Symbol TC Transaction Code TIN Taxpayer Identification Number Treasury US Department of the Treasury URF Unidentified Remittance File XSF Excess Collection File

# Related Resources

3.17.15.1.8 (07-02-2021) Related Resources The following IRMs provide additional instruction. IRM 3.0.167 - Losses and Shortages IRM 3.5.10 - Remittance Transaction Research (RTR) System IRM 3.8.44 - Campus Deposit Activity IRM 3.8.45 - Manual Deposit Process IRM 3.8.46 - Discovered Remittance IRM 3.8.47 - Manual Deposit for Field Office Payment Processing IRM 3.10.5 - Batch/Block Tracking System (BBTS) IRM 3.10.72 - Receiving, Extracting, and Sorting IRM 3.10.73 - Batching and Numbering IRM 3.17.5 - Hardcore Payment Tracers IRM 3.17.10 - Dishonored Check File (DCF) and Unidentified Remittance File (URF) IRM 3.17.20 - Refund Intercept Program IRM 3.17.21 - Credit and Account Transfers IRM 3.17.30 - SC Data Controls IRM 3.17.41 - Excise Reporting IRM 3.17.46 - Automated Non-Master File Accounting IRM 3.17.50 - Redesigned Revenue Accounting Control System (RRACS) Procedures IRM 3.17.63 - Redesigned Revenue Accounting Control System (RRACS) IRM 3.17.64 - Accounting Control General Ledger Policies and Procedures IRM 3.17.79 - Accounting Refund Transactions IRM 3.17.80 - Working and Monitoring Category D, Erroneous Refund Cases in Accounting Operations IRM 3.17.220 - Excess Collections File IRM 3.17.221 - Enterprise Computing Center Data Controls IRM 3.17.243 - Miscellaneous Accounting IRM 3.17.244 - Manual Assessments IRM 3.42.5 - IRS e-file of Individual Income Tax Returns IRM 21.4.1 - Refund Research IRM 21.4.2 - Refund Trace and Limited Payability IRM 21.4.3 - Returned Refund Releases IRM 21.4.4 - Manual Refunds IRM 21.4.5 - Erroneous Refunds

# Reference

3.17.15.2 (09-09-2025) Reference The following sections contain a glossary of forms, reports, subsidiary accounts, Treasury Account Symbols (TAS) and Agency Location Codes (ALC) used throughout this IRM.

# RRACS Reports

3.17.15.2.1 (09-09-2025) RRACS Reports Reports referenced throughout this IRM include the following. REPORT # REPORT NAME 001 Daily Posting Summary (DPS) 003 DTRIAL, Daily General Ledger Trial Balance 004 MTRIAL, Monthly General Ledger Trial Balance 010 Unconfirmed Deposit Tickets 012 NTRR Trial Balance 014 Service Center Revenue Receipts Classification Summary 017 Deposit Tickets and Debit Vouchers Reported on SF 224 018 Historical SF 224, Statement of Transactions 019 SC Open Daily Wire List 020 SF 224, Statement of Transactions 022 Anti-Drug Special Fund Liability Report 023 NTRR, Net Tax Refund Report-Submission Processing Campus/For ALC/Area Office (Month Ending and Fiscal Year to Date) 025 Form 2162, Summary of Assessment Certificates Issued 027 FBA, Fund Balancing Account records 035A DTDV Match Treasury Records 035B DTDV Unmatched Treasury Records 043 Future General Ledger Trial Balance 044 Net tax refund report (NTRR) Suspense Report 050 Net Tax Refund Comparison Report 051 General Ledger Account Details 072 Service Center Deposit Ticket Classification Report 0128 Service Center Informant Reward 0129 Photocopy Fee Report 0130 IPACR Suspense Report 0131 Erroneous Refund Inventory Report 0132 Unapplied External Leads Report 0132A Unapplied External Leads Summary 0132B External Leads Systemic Write-offs Report 0135 Seized, Acquired and Collateral Area Office Inventory Detail Report 0136 Offer-in-Compromise Area Office Inventory Detail Report 0137 Miscellaneous Deposit Inventory Detail Report 0138 IPACD Suspense Report 0139 Insolvency Suspense Report 0144 Passive Foreign Investment Company Suspense Report 0145 Standard Form 224 Detail Report 0155A Identity Theft, Erroneous Refunds Monthly Activity Report 0155B Identity Theft, Erroneous Refunds Summary Report 0155C Identity Theft Erroneous Refunds Open Cases Report 0155D Matched IDT Erroneous Refund Write Offs 0155E Unmatched IDT Erroneous Refund Write Offs 0156 Payment Over Cancellation Erroneous Refund Inventory Report 0157 Return Preparer Misconduct Erroneous Refund Inventory Report 0576 Electronic Check Processing (ECP) Deposit Discrepancy Support List 0577 Loss and Shortages

# Daily Posting Summary (RRACS Report 001)

3.17.15.2.1.1 (09-09-2025) Daily Posting Summary (RRACS Report 001) The daily posting summary summarizes the accounting transactions that successfully posted to and updated the database. This listing is the transaction journal for accounting purposes and is the permanent record for research, audit trails, etc. A journal number is assigned to each action taken in RRACS. This includes each window entry, generation of a summary record of assessment, abatement report or automated batch journal, etc. The following is included for each transaction: Window number Journal number Accounting date Operator code Debit account and amount Credit account and amount Doc ID Item count (for assessments and net tax refund purposes only) Total journal count Audit trail message To ensure an adequate audit trail, the daily posting summary includes pen and ink reversal and correction journal numbers next to the original journal number. This report is produced during EOD processing.

# Daily General Ledger Trial Balance (RRACS DTrial Report 003)

3.17.15.2.1.2 (09-09-2025) Daily General Ledger Trial Balance (RRACS DTrial Report 003) The daily general ledger trial balance shows the daily balances in each general ledger account. The report includes each account number and name. Each general ledger account also reflects the sum of all debit and credit transaction amounts posted during the current month and the net difference. The 003 report is used for EOD processing. Daily, the database administrator (DBA) or designee: Thoroughly reviews the daily general ledger trial balance (003) report for accuracy Signs and dates the RRACS 003 report The report may also be produced online or in hard copy separately from the EOD procedures, if necessary. To generate the report online, follow these steps: Select trial balance menu List List option from the sub-menu, display trial balance window After the report is generated, review the totals. If an amount appears in the net amount column, the general ledger is out of balance. Notify the DBA so corrective action can be initiated. An asterisk next to the account number indicates the account is in reverse status. A reverse status could result from: An incorrect journal entry to RRACS A systemic issue

# Monthly General Leger Trail Balance (RRACS MTrial Report 004)

3.17.15.2.1.3 (09-09-2025) Monthly General Leger Trail Balance (RRACS MTrial Report 004) The monthly general ledger trial balance shows the fiscal year-to-date cumulative balance through the end of that month in each general ledger account and the general ledger classification totals. This report is produced during month end processing but may also be generated at any time during the month. To generate the report select: Reports main menu Monthly trial balance (MTrial) report from the month-end sub-menu After the report is generated, review the totals. If an amount appears in the general ledger totals, net amount column, the general ledger is out of balance. Contact the DBA to correct the database. An asterisk next to the account number indicates the account is in reverse status. An account in reverse status must be resolved expeditiously. A reverse status report explaining the reverse status condition must be reviewed by the reports analyst before being emailed to CFO HQ Accounting, &CFO:FM:CFM CA Custodial Systems and Analysis and CFO HQ RACS, cfo.rfm.iracs@irs.gov no later than the fourth workday of the new month. The reverse status report should indicate in the header attachment for MTrial, the month it is for, the campus name and the SPC reports analyst signature, title, and date. This report should include: Every account that is in reverse status A clear and detailed explanation Dollar amount(s) Other information that helps identify the item(s) such as Doc ID, cycle, etc. Note: If the reverse status was caused by many items, list the total amount with the explanation. When there is more than one explanation for one account, list them separately with the appropriate dollar amount for each. How long this item(s) has caused this reverse status and what action has been taken to fix the problem. The monthly general ledger trial balance must be certified as correct and the certified copy kept in the campus' GAO file. The authority for certification of this report can be designated by the campus director, but not below the operation manager.

# Revenue Receipt Classification Summary (RRACS Report 014)

3.17.15.2.1.4 (09-09-2025) Revenue Receipt Classification Summary (RRACS Report 014) This report summarizes the classification of revenue receipts using entries from general ledger receipt account series 2100 and 2200. The report provides a breakdown of revenue receipts by tax class for the current month and cumulative to date. The information included in this report is: Tax Classification Regular Deposits: Withholding tax current month and cumulative (cum) to date Individual income tax current month and cum to date Corporation income tax current month and cum to date Excise tax current month and cum to date Estate and gift tax current month and cum to date Carriers tax, CTA, current month and cum to date Unemployment tax, FUTA, current month and cum to date Total regular deposits current month and cum to date Total to RRACS 020 current month and cum to date. Total difference between RRACS 020 and revenue receipt report, current month and cum to date. This report is produced during month end processing but may be generated separately for research purposes. To generate the report, select the RRACS report main menu and the revenue receipt summary report from the month end sub menu.

# Deposit Tickets and Debit Vouchers (RRACS Report 017)

3.17.15.2.1.5 (09-09-2025) Deposit Tickets and Debit Vouchers (RRACS Report 017) This report lists DT/DVs used in support of the monthly RRACS 020 report and in support of the balancing of the statement of difference summary report and the deposit/disbursement reconciliation report. The listing provides a tool for matching DT/DVs against the Treasury collection voucher support listing and for isolating any discrepancies. All DT/DVs entered during the current accounting period that have not been previously reported are included on this listing based on preparation date. For each DT/DV provide: ALC Preparation date Treasury number Doc ID DT or DV amount Each debit voucher amount posts as a credit figure. In addition, the records sort by preparation month and after each month, a net total (DTs minus the DVs) generates: The total number of DTs The total amount of DTs The total number of DVs The total amount of DVs The net total of DT/DVs In addition, these journals are modified so they can be identified easily. This report is produced during month end, but can be reviewed anytime throughout the month by selecting: RRACS Reports main menu Month End and DT/DV support listing menu option

# Standard Form 224, Statement of Transactions (RRACS Report 020)

3.17.15.2.1.6 (09-09-2025) Standard Form 224, Statement of Transactions (RRACS Report 020) The statement of transactions gives a detailed account classification of collections, refund disbursements, refund check cancellations and transactions processed for various field offices and reflected in Treasury accounts. RRACS 020 (Statement of Transactions) serves as the basis for control accounting and for audit by GAO. The Classification Transaction and Accountability (CTA) adjustment only requires the reclassification reporting that was formally Section I of the SF 224 process. All reclassifications on the CTA adjustment must balance to zero between the Treasury account symbols. Sections II and III are replaced by the financial institution directly reporting the information to Treasury. This report is automatically generated in EOM processing. It may also be generated separately by selecting: Reports main menu RRACS 020 on the Month End menu

# Central Accounting Reporting System (CARS) Automated Bulk Upload Program

3.17.15.2.1.6.1 (09-09-2025) Central Accounting Reporting System (CARS) Automated Bulk Upload Program As of October 2014, all IRS ALCs became CARS direct reporters. As a result, all disbursement, collection and IPAC transactions are reported directly to CARS from the financial institutions. Reports RRACS 020 (Statement of Transactions) and 020A (Direct Report Transactions) are used to ensure the RRACS system is in balance. The RRACS 020 and 020A reports list all CARS transactions and all direct-reported transactions to CARS, respectively. IRS only has the capability to send reclassifications to CARS using the Classification Transaction and Accountability (CTA) adjustments by the following methods: CARS bulk upload - CFO HQ Accounting uploads the RRACS 0118 report to CARS on the second workday to report all reclassifications for all the service centers. The RRACS 0118 upload mirrors the transactions reported on the RRACS 020B (Reclassifications) report. Manual reclassifications and any other further reclassifications needed following the bulk upload. These reclassifications are entered online through Treasury by the service center after the bulk upload is complete. The website is: https://cars.for.fiscal.treasury.gov/gwa/Home. To obtain access to CARS, a user ID and password must be obtained from Fiscal Service. To create an identity (Single Sign On user ID and password): Access the self-enrollment page at: https://isim.fiscal.treasury.gov/selfenroll/register For additional help with CARS enrollment go to the "Getting Started with CARS" help website at: https://www.fiscal.treasury.gov/cars/getting-started.html. The help desk is available Monday through Friday from 7:00 a.m. to 5:30 p.m. EST at: https://www.fiscal.treasury.gov/cars/contact.html. The end of month balancing email from the service centers must be received in the CFO HQ Accounting mailbox on or before the 11:00 a.m. local time zone on the second workday of the new month. After CFO HQ Accounting submits the original CARS submission according to procedures, agencies can submit a supplemental CTA reclassification, if needed, by the third workday. The supplemental CARS CTA reclassification does not replace the original CARS reclassification but is used to adjust it. Changes must be manually input online in CARS through a CARS CTA supplemental reclassification after CFO HQ Accounting transmits the original. Supplementals will not be available after the third workday, unless requested by the Fiscal Service. If a supplemental is requested beyond the third workday it will cause a Treasury yellow or red scorecard and must be approved by CFO HQ Accounting before submitted to CARS. The final RRACS 020 and 020B Statement of Transactions report and the transmitted CARS Statement of Transactions must be signed and dated by the fifth working day of the month by the campus director or his/her designee, as it reflects the campus director's accountability. A signed copy of the final RRACS 020, 020B report and the signed posted CARS statement of transactions copy is retained at the campus for use by GAO during its site audit. All supplemental changes following the original CTA upload must have back up documentation to support these changes and be kept behind the signed RRACS 020 and 020B report and the posted CARS Statement of Transactions copies. This should be retained at the campus for use by GAO during its site audit.

# Anti-Drug Special Fund Liability Report (RRACS Report 022)

3.17.15.2.1.7 (09-09-2025) Anti-Drug Special Fund Liability Report (RRACS Report 022) The anti-drug special fund liability report lists the adjustments used to transfer monies to and from the anti-drug special fund account. This report also shows the refund amounts to state and local law enforcement agencies for reimbursement claims. At the end of each month's accounting period, verify: Amounts transferred to and from the anti-drug special fund account. Disbursements made to law enforcement agencies for the current month. Cumulative to date balance.

# Net Tax Refund Report (RRACS Report 023)

3.17.15.2.1.8 (09-09-2025) Net Tax Refund Report (RRACS Report 023) The Net Tax Refund Report (NTRR) provides the net total of confirmed refunds issued by line number, tax class and type of refund for each ALC serviced by the campus. Refunds initially confirmed but not classified are reported under ALC 9999, line 2. NTRR information is captured through window entry or electronic data transmission. The window series that captures data for the NTRR under ALC 9999 are the 2XX, 4XX and 5XX to journalize the following data: Miscellaneous receipts refund repayments for principal and interest post to line 2 Refunds principal (20X0903) and interest (20X0904) post to line 2 Refund reversals post to line 2, principal and interest Refund confirmations principal (20X0903) and/or interest (20X0904) post to line 2 under principal from the confirmation copies of SF 1166 (Voucher and Schedule of Payments) Unidentified remittance miscellaneous fund applications for refund repayments of principal and/or interest post to line 2 under principal Fund reclassification between refund principal and/or interest or another symbol to line 2 SF 1081 (Voucher and Schedule of Withdrawals & Credits) and journal vouchers that have appropriation symbols 20X0903 and/or 20X0904 post to line 2 After classification of a refund via window or refund match, the amount is transferred from ALC 9999, line 2, to the appropriate ALC and tax classification. The files load, but don't update the database until the confirmation journal posts and releases it. The report shows data by current month and cumulative to date. Separate reports are generated. For each ALC, the appropriate types of refunds are listed by tax class. Each line entry on the report includes: Line name Current principal items and amount Current interest items and amount Current total of principal and interest amounts Within each tax class, the total items, principal, and interest amounts are computed for each type of return: Form 941 - lines 11 through 15 Form 942 - lines 16 through 20 Form 943 - lines 21 through 25 Form 1042 - lines 26 through 30 Total withholding - lines 11 through 30 Individual income - lines 1 through 7 Form 1041 - lines 31 through 35 Form 1065 - lines 36 through 40 Total individual income - lines 1 through 7 and 31 through 40 Corporation income - lines 61 through 68 Excise - lines 71 through 85 Estate tax - lines 41 through 45 Gift tax - lines 46 through 50 Railroad retirement tax - lines 51 through 55 Federal unemployment tax - lines 56 through 60 Grand total all regular refund - lines 1 through 7, 11 through 68 and 71 through 99. Line 9 is used as a memo entry for individual journaling for super EFT refunds and is captured and reported in line 2 The NTRR program can be run at any time during the month. To generate the NTRR, select: Reports main menu NTRR on the Month End sub menu When the report is produced, review the consolidated current month report to ensure the grand total all refunds matches the net total of account symbols 20X0903 and 20X0904 reported on RRACS 020 Statement of Transaction report. The NTRR agrees with the balances in general ledger accounts 2410 (Refund Repay Principal), 2420 (Refund Repay Interest), 5100 (Disbursements, Principal) and 5200 (Disbursements, Interest). The NTRR trial balance program generates computations at the end of each day. The report must be signed by the operation manager. This report is maintained in the campus as a permanent record of the net tax refunds. The Line-No-Class and Line-Name-Class are as follows: Line Number Tax Class Major MFTs Type of Refund Description and TCs 1 2 30, 20, 22 Ind Inc PY Refund of overpayments from original settlement of prior year tax return (Forms 1040, 1040A and 1040EZ.) A prior year refund is one occurring after the beginning of the 10th month after the tax period ending date. 2 2 30, 20, 22 Ind Inc CY Refund of overpayments from original settlement of current year tax return (Forms 1040, 1040A and 1040EZ). A current year refund is one occurring within and including the 9th month after the tax period ending date. 3 2 30, 20, 22 Ind Inc Aud Adj Refund of tax return resulting from audit adjustment with a 47 document code (other than TC 305 or 309). Forms 1040, 1040A and 1040EZ. 4 2 30, 20, 22 Ind Inc DP Adj Refund of tax return resulting from data processing adjustment with a 54 document code (other than TC 295 or 299). Forms 1040, 1040A and 1040EZ. 5 2 30, 20, 22 Ind Inc DP Tentative Carry Back Refund of tax return resulting from DP Adjustment of a carryback or a tentative carryback claim - TC 295 or 299 with transaction date later than TC 305 or 309. Forms 1040, 1040A and 1040EZ. 6 2 30, 20, 22, 65, 69 Ind Inc Other Refunds from Forms 1040, 1040A and 1040EZ resulting from causes other than lines 1-5 or 7 (includes a math error correction). 7 2 30, 20, 22 Ind Inc Aud TCB Refund of tax return resulting from an audit adjustment of a carryback or tentative carryback claim - TC 305 or 309 with a transaction date later than TC 295 or 299. Forms 1040, 1040A and 1040EZ. 9 2 30, 20, 22 Ind Inc EFT CY Memo line 11 1 01,17 941 PY Refund of employment tax from prior years. 12 1 01,17 941 CY Refund of employment tax overpayment on Form 941 for current year returns. 13 1 01,17 941 DP Adj Refund of employment tax return resulting from data processing adjustments. 14 1 01,17 941 Aud Adj Refund of employment tax return resulting from audit adjustments. 15 1 01, 08, 17, 55 941 Other Refund of employment tax return resulting from causes other than lines 11-14, from penalties and form 8804, e.g., when a return has not been filed for the tax period. 16 1 04, 18, 11 942 PY Refund of employment tax overpayment on prior year Form 942. 17 1 04,18 942 CY Refund of employment tax overpayment on current year Form 942. 18 1 04,18 942 DP Adj Refund of employment tax overpayment resulting data processing adjustments. 19 1 04,18 942 Aud Adj Refund of employment tax return resulting from audit adjustments 20 1 04,18 942 Other Refund of employment tax return resulting from causes other than lines 16-19. 21 1 11,19 943 PY Refund of employment tax overpayment on prior year Form 943. 22 1 11,19 943 CY Refund of employment tax overpayment on current year Form 943. 23 1 11,19 943 DP Adj Refund of employment tax return resulting from cases other than lines 21-24. 24 1 11,19 943 Aud Adj Refund of employment tax return resulting from audit adjustments. 25 1 11,19 943 Other Refund of employment tax return resulting from causes other than lines 21-24. 26 1 12 1042 PY Refund of overpayment from prior year Form 1042. 27 1 12 1042 CY Refund of overpayment from current year Form 1042. 28 1 12 1042 DP Adj Refund of Form 1042 overpayment resulting from data processing adjustments. 29 1 12 1042 Aud Adj Refund of Form 1042 overpayment resulting from audit adjustments. 30 1 12 1042 Other Refund of Form 1042 overpayment resulting from causes other than lines 26-29. 31 2 05, 21 1041 PY Refund of overpayment resulting from prior year Form 1041. 32 2 05, 21 1041 CY Refund of overpayment resulting from current year Form 1041. 33 2 05, 21 1041 DP Adj Refund of Form 1041 overpayment resulting from data processing adjustments. 34 2 05, 21 1041 Aud Adj Refund of Form 1041 overpayment resulting from audit adjustments. 35 2 05, 21, 69 1041 Other Refund of Form 1041 overpayment resulting from causes other than lines 31-34. Refund of Form 8697. 36 2 06, 35 1065 PY Refund of overpayment resulting from prior year Form 1065. 37 2 06, 35 1065 CY Refund of overpayment resulting from current year Form 1065. 38 2 06, 35 1065 DP Adj Refund of Form 1065 overpayment resulting from data processing adjustments. 39 2 06, 35 1065 Aud Adj Refund of Form 1065 overpayment resulting from audit adjustments. 40 2 06, 35 1065 Other Refund of Form 1065 overpayment resulting from causes other than lines 36-39. 41 5 52, 53 706 PY Refund of estate tax overpayment from prior year. 42 5 52, 53 706 CY Refund of estate tax overpayment from current year. 43 5 52, 53 706 DP Adj Refund of estate tax overpayment resulting from data processing adjustments. 44 5 52, 53 706 Aud Adj Refund of estate tax overpayment resulting from audit adjustments. 45 5 52, 53, 77, 78 706 Other Refund of estate tax overpayment resulting from causes other than lines 41-44. 46 5 51, 54 709 PY Refund of gift tax overpayment from prior year. 47 5 51, 54 709 CY Refund of gift tax overpayment from current year. 48 5 51, 54 709 DP Adj Refund of gift tax overpayment resulting from data processing adjustments. 49 5 51, 54 709 Aud Adj Refund of gift overpayment resulting from audit adjustments. 50 5 51, 54 709 Other Refund of gift tax overpayment resulting from causes other than lines 46-49. 51 7 09, 71, 72 CTI PY Refund of railroad retirement tax overpayment from prior year. 52 7 09, 71, 72 CTI CY Refund of railroad retirement tax overpayment from current year. 53 7 09 ,71, 72 CTI DP Adj Refund of railroad retirement tax overpayment resulting from data processing adjustments. 54 7 09, 71, 72 CTI Aud Adj Refund of railroad retirement tax overpayment resulting from audit adjustments. 55 7 09, 71, 72 CTI Other Refund of railroad retirement tax overpayment resulting from causes other than lines 51-54. 56 8 10, 80 940 PY Refund of federal unemployment tax overpayment from prior year. 57 8 10, 80 940 CY Refund of federal unemployment tax overpayment from current year. 58 8 10, 80 940 DP adj Refund of federal unemployment tax overpayment resulting from data processing adjustments. 59 8 10, 80 940 Aud Adj Refund of federal unemployment tax overpayment resulting from audit adjustments. 60 8 10, 80 940 Other Refund of federal unemployment tax overpayment resulting from causes other than lines 56-59. 61 3 02, 23, 31, 32, 33, 34, 38 Corp PY Form 1120-Original Settlement-Refund of prior year tax return without remittance, where refund exceeds remittance amount, or where refund is equal to or less than amount of remittance received with return. 62 3 02, 23, 31, 32, 33, 34, 38 Corp CY Form 1120-Original Settlement-Refund of current year tax return without remittance, where refund exceeds remittance amount, or where refund is equal to or less than amount of remittance received with return. 63 3 02, 23, 31, 32, 33, 34, 38 Corp DP Adj Form 1120-Refund of tax return from data processing adjustments with a 54 document code (other than TC 295 or 299). 64 3 02, 23, 31,32, 33, 34, 38 Corp Aud Adj Form 1120-Refund of tax return from audit adjustments with a 47 document code (other than TC 305 or 309). 65 3 02, 23, 31, 32, 33, 34, 38, 69 Corp Other Form 1120-Refund resulting from causes other than lines 61-64, 66-68. 66 3 02, 23, 31, 32, 33, 34, 38 Corp DP TCB Form 1120-Refund of tax resulting from data processing adjustments on a carryback or tentative carryback claim-TC 295 or 299 with a transaction date later than TC 305 or 309. 67 3 07 Corp REMIC Form 1066-Refund of tax resulting from F1066, U.S. Real Estate Mortgage Investment Conduit Income Tax Return. 68 3 02, 23,31, 32, 33, 34, 38, 39 Corp Aud TCB Form 1120-Refund of tax return resulting from an audit adjustment of a carryback or tentative carryback claim-TC 305 or 309 with a transaction date later than TC 295 or 299. 70 4 03, 45 Alcohol fuel Credit for alcohol used as fuel. 71 4 03, 45 EX HTF Fuel Farm Use (gasoline) Gasoline, Off Highway and used on farm, F8849 with F4136. 72 4 03, 45 EX HTF Exempt Use (gaso-hol) Gasohol Alcohol mixtures, F4136, Gasohol Claims: Interest allowed if it takes over 20 days to process. F8849 Quarterly Claims by F1065 Partnerships with F4136. 73 4 30, 45 EX HTF Non-Hwy/Other (diesel) Diesel Fuel Public Law 95-618, Off-Highway Business Use. 74 4 03, 45 EX HTF Comm. Fishing (special motor fuel) SMF on F8849 claims with F4136 Public Law 95-618 (1-1-79) 75 4 02, 05, 21, 22, 30, 32-34, 44, 67 EX HTF Taxicab Fuel Qualified Diesel-Powered Highway Vehicle Purchase, F4136. 76 4 03, 45 EX HTF Buses Diesel Fuel-Public Law 95-618 (1-1-79) F8849 Claims with F4136. Intercity, Local or School Buses and Off Highway Business Use. 77 4 03, 45 EX AATF Mfgrs. Tax Gasoline exempt from tax being mixed with Alcohol. 78 4 03, 45 EX AATF Retls. Tax Airport and Airway gasoline F8849 Claims with F4136. 79 4 03, 45 EX Other Aviation fuel Aviation Fuels used for commercial Use, F4136. 80 4 03, 45 EX AATF Aircraft Use Tax Passenger Ticket Tax Law Expired 12-31-1995. 81 4 40, 41 EX Alcohol Repealed 8-23-88. Final TXPD 8809. 82 4 40, 41 EX Tobacco IRS numbers other than 3X 83 4 03, 45 EX Retail Retailers' excise tax if the largest liability refunded is Group 1 (Abstract numbers 9-13) in comparison with Group III (all other abstract numbers not designated.) 84 4 03, 45 EX Mfgrs. Excise tax refund if the largest liability is Group II (abstract numbers 32-49). 85 2 55 Assessment of Miscellaneous Penalties Refunds resulting from non-return related civil penalties. Refund of Form 8278. 85 3 13 Refunds resulting from non-return related civil penalties. Refund of form 8278. 86 0-6 29 IRA Benefit Plans Refunds on Form 5329. 86 0 74 IRA Benefit Plans Refunds on Forms 5330, 5301, 5303. 86 6 74 IRA Benefit Plans Refunds on Forms 5307, 5310, 5500, 5500C. 86 6 76 IRA Benefit Plans Refunds on Form 5330. 87 3, 6 33 Exempt Organizations Refunds on Form 990-C. 87 3, 6 34 Exempt Organizations Refunds on Form 990-T. 87 4 67 Exempt Organizations Refunds on Form 990EZ. 87 4, 6 67 Exempt Organizations Refunds on Form 990. 88 4, 6 36 U.S. Fiduciary Inc. Estates & Trusts Refunds on Forms 1041 and 1041A. 88 4, 6 37 U.S. Fiduciary Inc. Estates & Trusts Refunds on Form 5227. 88 4, 6 57 U.S. Fiduciary Inc. Estates & Trusts Refunds on Form 5227 and 6069. 88 6 89 U.S. Fiduciary Inc. Estates & Trusts Refunds on Form 8612. 89 4, 6 44 Private Found. Refunds on Form 990PF. 90 1 16 945 PY Form 945 Return settlement for prior period. Form 945 on BMF at 1-1-94. 91 1 16 945 CY Form 945 Return settlement for current period. 92 1 16 945 DP Adj Form 945 DP Adjustment. 93 1 16 945 Aud Adj Form 945 Audit Adjustment. 94 1 16 945 Other Form 945 Other. 95 4, 6 50 Charities Excise Tax Refunds on Form 4270. 95 6 66 Charities Excise Tax Refunds on Form 4270. 96 4 63 Tax on Wagering Refunds on Form 11C. 96 4 64 Tax on Wagering Refunds on Form 730. 96 6 94 Tax on Wagering Refunds on Form 11. 96 6 96 Tax on Wagering Refunds on Form 11C. 96 6 97 Tax on Wagering Refunds on Form 730. 97 6 81 Foreign Business Refunds on Form 926. 98 6 56 Black Lung Refunds on Form 990BL. 98 6 57 Black Lung Refunds on Form 6069/5227. 99 4 3 Other Refunds on Form 720. 99 4 60 Other Refunds on Form 2290. 99 6 45 Other Refunds on Form 720. 99 6 93 Other Refunds on Form 2290. 99 6 46 Other Refunds on Form 5734. 99 6 70 Other Refunds on Form 5811. 99 6 27 Other Refunds on Form 8725.

# Form 2162 Summary of Assessment Certificates Issued (RRACS 025)

3.17.15.2.1.9 (09-09-2025) Form 2162 Summary of Assessment Certificates Issued (RRACS 025) This report represents a consolidation of all assessment certificates prepared each month. It provides a breakdown by tax classes for current and deficiency assessments. It also provides an audit trail of assessment certificates and principal taxpayers included in the report. All assessment certificates that were posted for the month will be listed. The report will be produced during End of Month (EOM) processing but may be generated separately for research or statistical purposes. To generate the report, select the RRACS Report main menu and Form 2162 from the Month End sub-menu. Note: The print name line, signature and date must be filled out.

# Future General Ledger Trial Balance (RRACS Report 043)

3.17.15.2.1.10 (09-09-2025) Future General Ledger Trial Balance (RRACS Report 043) The future general ledger trial balance shows the future balances in each general ledger account and includes each account number and name for the next account period. Each general ledger account reflects the sum of all debit and credit transactions posted during the current month and the net difference. This report is produced during the end of day (EOD) processing. The user may produce the report online or in hard copy separately from the EOD procedures, if necessary. To generate the report online, follow these steps: Select trial balance menu option List List option from the sub-menu (display trial balance window) After the report is generated, review the totals. If an amount appears in the net amount column at the bottom of the report, the general ledger is out of balance. Notify the DBA so corrective action can be initiated. An asterisk next to the account number indicates the account is in reverse status.

# The Net Tax Refund Report (NTRR) Suspense Report (RRACS Report 044)

3.17.15.2.1.11 (09-09-2025) The Net Tax Refund Report (NTRR) Suspense Report (RRACS Report 044) The NTRR suspense report provides the details for the suspense amount on the NTRR (RRACS Report 023) for the fiscal year. Suspense amounts are monies not spread on the NTRR. The total of this report must match the suspense total on the NTRR at month end. Before pulling month end reports, ensure no confirmed refunds are on this report. If confirmed refunds are on the report, research the refund and ensure the spread information Doc ID matches the refund Doc ID.

# Informant Claim Reward Report (RRACS Report 0128) (Ogden Only)

3.17.15.2.1.12 (09-09-2025) Informant Claim Reward Report (RRACS Report 0128) (Ogden Only) The informant claim reward report provides a list of rewards by case number, date, schedule number and amount. This report is produced monthly. The report lists the number of cases established, closed, and adjusted for the current month.

# Photocopy Fee Report (RRACS Report 0129)

3.17.15.2.1.13 (09-09-2025) Photocopy Fee Report (RRACS Report 0129) The photocopy fee report lists photocopy fee transactions by deposit, cancellation, reclass and refunds. Each transaction is listed by Doc ID, prepared date, and amount. This report is produced monthly. It is the total amount for Treasury accounts symbols 20x5432 plus 20x5432.7. Total 20x5432 plus 20x5432.7 amount must equal Daily trial account 2340 (photocopy fee) plus Daily trial account 5302 (photocopy fee, prior year). Contact the DBA to resolve any issues.

# IPACR Report (RRACS Report 0130)

3.17.15.2.1.14 (09-09-2025) IPACR Report (RRACS Report 0130) The Intragovernmental Payment and Collection Receipt (IPACR) suspense report reports IPAC receipts by document number that are waiting to be applied. The IPACR suspense report lists IPAC receipts by accounts 4970 (Unapplied Refund Reversals), 4975 (Liability DOJ Receipts Kansas City Only) and 4985 (IPACR Suspense). Each transaction is listed by Doc ID, beginning balance, adjusted amount, and current balance. This report is produced monthly.

# Erroneous Refund Report (RRACS Report 0131)

3.17.15.2.1.15 (09-09-2025) Erroneous Refund Report (RRACS Report 0131) This is a monthly report produced by the RRACS system. The current month activity must equal the current balance on the Daily Trial Balance Report. The Erroneous Refund report helps the Erroneous Refund function track erroneous refunds by Doc-Id. This report lists erroneous refunds by accounts 1530 (court cases), 1535 (CI Restitution court cases) and 1540 (non-court cases). Each transaction is listed by Doc-Id, date, beginning balance, adjustment amount and current balance. This report will be made available at EOM for balancing purposes. A quarterly review should be done by the Erroneous Refund team to ensure the doc-id and amount balances to the account.

# Unapplied External Leads Report (RRACS Report 0132)

3.17.15.2.1.16 (09-09-2025) Unapplied External Leads Report (RRACS Report 0132) This is a monthly report produced by the RRACS system. The current month activity must equal the current balance on the Daily Trial Balance Report. The Unapplied External Leads Report helps the accounting functions track the status of the external leads deposits and applications. External leads are listed on the report by deposit ticket number. This report lists external leads in Account 4971, Unapplied External Leads. Each transaction is listed by Doc-Id, date, beginning balance, adjustment amount and current balance.

# External Leads Systemic Write-offs Report (RRACS Report 0132B)

3.17.15.2.1.17 (09-09-2025) External Leads Systemic Write-offs Report (RRACS Report 0132B) This is a monthly report produced by the RRACS system. The current month systemic write-offs must equal the current balance on the Daily Trial Balance Report and the current month ending balance must equal to the Monthly Trial Balance Report. The External Leads Systemic Write-offs Report details external leads that expire on the 25th of each month and are systematically transferred to the 6801 account on the 10th of the subsequent month. It will include each transaction by doc-id (deposit ticket), deposit date and current balance the bottom of report will list prior month ending balance, total current month systemic write-off and current month ending balance.

# Seized, Acquired and Collateral Area Office Inventory Detail Report (RRACS Report 0135)

3.17.15.2.1.18 (09-09-2025) Seized, Acquired and Collateral Area Office Inventory Detail Report (RRACS Report 0135) The seized, acquired, and collateral area office inventory detail report supports the area office inventory summary report. It provides a detailed list of each individual record in the deposit fund liability account 4720 (Sales of Seized Property Ogden Only) and the area office inventory accounts for a particular area office. This report is separated into three groups: Area office Subtitles, such as acquired property, collateral held, etc. Doc ID (each one shows a total item count and amount) Each record in this report lists each Doc ID in order, original preparation date and balance that is in open status. Deposit fund liability account 4720 should equal the total proceeds from sales of seized property. Area office inventory accounts: Seized Property - For each area requested, on each item that is related to general ledger account 3300 (Seized Property, Ogden Only), print the Doc ID, the preparation date, and the inventory amount. Total Seized Property - Items - For each area requested, total each Doc ID that is considered open and is related to general ledger account 3300. Amount - For each area requested, total all inventory amounts that are considered open and are related to general ledger account 3300. Use the same methodology for the account 7100 (Acquired Property) and account 3200 (Collateral Held, Ogden Only), as in above 5 a) and b). This report is produced and issued monthly to the appropriate areas. Send copies of the area office inventory report to the appropriate area with a memo requesting confirmation or noted discrepancies. It is not necessary to send the entire report to each area. This report is disposed/destroyed one year after each semi-annual verification.

# Offer-in-Compromise Area Office Inventory Detail Report (RRACS Report 0136)

3.17.15.2.1.19 (09-09-2025) Offer-in-Compromise Area Office Inventory Detail Report (RRACS Report 0136) The OIC area office inventory detail report supports the area office inventory detail report. It provides a detailed list of each individual record in the deposit fund liability account 4710 (Offers-in-Compromise Ogden Only) and the area office inventory accounts for Brookhaven, Ogden, or Memphis. Deposit Fund Liability Account - Total OIC - Lists each Doc ID in order, original prepared date and balance that is in open status. This report should equal account 4710, (Offers-in-Compromise Ogden Only). This report is produced and issued monthly to the appropriate areas (the one that maintains the account and to BSC and MSC collections). The report is sorted by area office order, then Doc ID order. Collection reconciles all discrepancies relating to OIC monthly, as required. To generate the report, select: Reports main menu OIC inventory detail report from the month end sub menu. Send copies of the OIC inventory detail report to collection with a memo requesting confirmation or noted discrepancies. Responses, either agreeing to the inventory report or reconciling discrepancies, are sent to accounting within 30 days after receiving the report. Accounting ensures all responses are received and completes reconciliation procedures not later than 60 days after the listing was issued. This report is disposed/destroyed one year after each semi-annual verification.

# Miscellaneous Deposit Inventory Detail Report (RRACS Report 0137)

3.17.15.2.1.20 (09-09-2025) Miscellaneous Deposit Inventory Detail Report (RRACS Report 0137) The miscellaneous deposit inventory detail report supports the field inventory detail report. It provides a detailed list of each individual record in the deposit fund liability account 4730 and the miscellaneous deposits funds for each field. Total miscellaneous deposit funds list each Doc ID in order, original prepared date and balance that is in open status. This report should equal account 4730 (miscellaneous deposit fund). The report is sorted in field office order, then in Doc ID order. The report is produced monthly and issued to the area that maintains the Form 2236 (Deposit Fund Record-Miscellaneous Deposit Funds) and quarterly to the resident agent in charge (formerly known as chief of criminal investigation) or any other office concerned according to case history, to ascertain what disposition should be made of the payments. The area maintaining the miscellaneous deposits issues a memo to the resident agent in charge. The memo includes: Taxpayer's name EIN/SSN Tax class Tax period Amount Remarks column for notations Responses must be returned to this area within 30 days. Responses, either agreeing to the inventory report or reconciling a discrepancy, are forwarded to accounting within 30 days after receiving the report. This ensures all responses are received and reconciliation procedures are completed within 60 days after the report was issued. This report is disposed/destroyed one year after each semi-annual verification.

# IPACD Report (RRACS Report 0138)

3.17.15.2.1.21 (09-09-2025) IPACD Report (RRACS Report 0138) The Intragovernmental Payment and Collection Disbursement (IPACD) report tracks IPAC disbursements transaction, by Doc ID, waiting to be applied to the tax class account. The IPACD report lists IPAC disbursements by accounts 4970 (Unapplied Refund Reversals), 4975 (Liability DOJ Receipts, Kansas City Only) and 4985 (IPACR Suspense). Each transaction is listed by Doc ID, beginning balance, adjusted amount, and current balance. This report is produced monthly. The current month activity equals the current balance on the daily trial balance report.

# Insolvency Suspense Report (RRACS Report 0139)

3.17.15.2.1.22 (09-09-2025) Insolvency Suspense Report (RRACS Report 0139) The insolvency suspense report tracks insolvency receipts, sorted by document number for those having unclassified funds and waiting to be applied to the correct tax class account. This report lists the receipts in the suspense account 4625 (Insolvency Suspense). Each transaction is listed by Doc ID, beginning balance, adjusted amounts, and current balance. This report is produced monthly. The current month activity equals the current balance on the daily trial balance report.

# Passive Foreign Investment Company Suspense Report (RRACS Report 0144)

3.17.15.2.1.23 (09-09-2025) Passive Foreign Investment Company Suspense Report (RRACS Report 0144) The Passive Foreign Investment Company (PFIC) suspense report tracks PFIC receipts and is sorted by document number for those having unclassified funds and waiting to be applied to the correct tax class account. This report lists the receipts in the suspense account 4626 (PFIC Suspense). Each transaction is listed by Doc ID, beginning balance, adjusted amounts, and current balance. This report is produced monthly. The current month activity equals the current balance on the daily trial balance report.

# Standard Form 224 Detail Report (RRACS Report 0145)

3.17.15.2.1.24 (09-09-2025) Standard Form 224 Detail Report (RRACS Report 0145) The SF 224 detail report shows the detailed transactions of SF 224 Statement of Transaction (RRACS 020). It reports the journal transactions for the month and by TAS. This report may be used as a tool to detect any questionable reporting for each TAS listed on the monthly RRACS 020.

# Identity Theft (IDT) Erroneous Refund (ER) Reports 0155A, 0155B, 0155C, 0155D, 0155E

3.17.15.2.1.25 (09-09-2025) Identity Theft (IDT) Erroneous Refund (ER) Reports 0155A, 0155B, 0155C, 0155D, 0155E RRACS Report 0155A, IDT ER Monthly Activity RRACS Report 0155B, IDT ER Year-to-Date Summary RRACS Report 0155C, IDT ER Open Cases RRACS Report 0155D, Matched IDT Erroneous Refund Write Offs RRACS Report 0155E, Unmatched IDT Erroneous Refund Write Offs These reports replaced the IDT Summary Report 0155. The IDT 0155 Summary Report is now disabled.

# IDT ER Monthly Activity Report (RRACS Report 0155A)

3.17.15.2.1.25.1 (09-09-2025) IDT ER Monthly Activity Report (RRACS Report 0155A) Only reports ID theft monthly activities with Doc ID, date, beginning balance and current balance. Captures ID theft current month activities posted to IRS account 1545, ID theft erroneous refund. Generated in an electronic format accessible by database administrators (DBA). DBA users do have the option to print report 0155A when needed on the V drive. ID theft erroneous refund transactions is aggregated by date first, then Doc ID. Additional ID theft transactions with the same Doc ID for the reporting month are displayed in the current balance calculation. The beginning balance of cases opened in the month, monthly adjusted amount, current balance for the reporting month and total volume of Doc IDs is found at the bottom of the report. Each unique end of day (EOD) ID theft Doc ID with current month activity is displayed. Displays a flag (*) next to any Doc ID that has an original batch posting transaction date (journal control date) older than five years. Note: RRACS report 0155A will now sort report information by date then doc-id and include a Total Volume line at the end of the report. This will allow users to identify expired doc-ids more easily.

# IDT ER Year-to-Date Summary Report (RRACS Report 0155B)

3.17.15.2.1.25.2 (09-09-2025) IDT ER Year-to-Date Summary Report (RRACS Report 0155B) This report contains the summary of all ID theft transactions to include beginning balance, adjusted amount, and current balance. The current month activity amount equals the daily trial IRS account 1545, ID theft erroneous refunds balance. This report is included on the submission processing center (SPC) reports main menu in the miscellaneous cont'd tab. All users can print this report.

# IDT ER Open Cases Report (RRACS Report 0155C)

3.17.15.2.1.25.3 (09-09-2025) IDT ER Open Cases Report (RRACS Report 0155C) This report captures IDT open cases including Doc ID, date, beginning balance and current balance. This report is included on the SPC reports main menu in the miscellaneous cont'd tab. It is generated in an electronic format accessible by the DBA. DBA users can print this report by saving a copy from the V drive. Any open case having a current balance is included on the report. Each unique EOD ID theft Doc ID open case is summarized once by including the Doc ID, date (case opening date/batch posting date), beginning balance (the case's opening balance 1545 DR) and current balance. Information on the report will be sorted by date first, then Doc ID. The end of the report will report the total volume of Doc IDs. Note: RRACS report 0155C will now sort report information by date then doc-id and include a Total Volume line at the end of the report. This will allow users to identify expired doc-ids more easily.

# Matched IDT Erroneous Refund Write Offs (RRACS Report 0155D)

3.17.15.2.1.25.4 (09-09-2025) Matched IDT Erroneous Refund Write Offs (RRACS Report 0155D) This is a monthly report produced by the RRACS system, and will be placed in the SPC Reports Main Menu/Miscellaneous folder. The Matched Identity Theft Erroneous Refund Write-offs will record the date, doc-id and money amount and a grand total of monthly amount and item count.

# Unmatched IDT Erroneous Refund Write Offs (RRACS Report 0155E)

3.17.15.2.1.25.5 (09-09-2025) Unmatched IDT Erroneous Refund Write Offs (RRACS Report 0155E) This is a monthly report produced by the RRACS system, and will be placed in the SPC Reports Main Menu/Miscellaneous folder. The Unmatched Identity Theft Erroneous Refund Write-offs will record doc-id, money amount and error code type. Further research must be conducted.

# Subsidiary Accounts

3.17.15.2.2 (09-09-2025) Subsidiary Accounts Subsidiary accounts referenced throughout this IRM include the following. Account # Account Name 1321 Non-Master File (NMF) Notice (Kansas City only) 1322 NMF Taxpayer Delinquent Accounts (Kansas City only) 1324 NMF Taxpayer Delinquent Accounts Under Tolerance (Kansas City only) 1360 NMF Installment Agreement Accounts (Kansas City only) 1371 NMF Offers in Compromise (OIC) (Kansas City only) 1389 NMF Suspense (Kansas City only) 1400 Tax Accounts Transferred Out 1510 Other Receivables, Regular 1530 Employee Fraud Case 1535 Court Case Erroneous Refunds (Kansas City only) 1540 Non-Court Case Erroneous Refunds 1543 Payment Over Cancellation Erroneous Refunds 1545 Identity Theft Erroneous Refunds 1547 Return Preparer Misconduct Erroneous Refunds 1600 Manual Assessments, Transit Account 1710 Dishonored Check File 1720 Dishonored Check Adjustments 1830 NMF Account Receivable, Inactive (Kansas City only) 1840 Other Receivables, Inactive 3200 Collateral Held (Ogden Only) 3300 Seized Property (Ogden Only) 4120 SC Suspense for the Master File (MF) - Business Master File (BMF) 4125 EFTPS/FPLP Suspense for MF BMF (Ogden Only) 4130 ECC Unpostable - BMF 4220 SC Suspense for the MF - IMF 4225 EFTPS/FPLP Suspense for MF IMF (Ogden Only) 4230 ECC Unpostable Documents - IMF 4420 SC Suspense for NMF 4425 EFTPS/FPLP Suspense for NMF (Ogden only) 4430 Unpostable Documents - NMF(Kansas City only) 4440 Assessment and Abatement Suspense - NMF (Kansas City only) 4610 Unapplied Advance Payments 4615 IRC Section 847, Special Estimated Tax Payments (Ogden only) 4620 Unidentified Remittances 4625 Insolvency Suspense 4626 PFIC Receipts 4701 Liability for Cover over Northern Mariana Islands (Ogden Only) 4702 Liability for Cover over US Virgin Islands (Ogden and Austin Only) 4703 Liability for Cover over Guam (Ogden Only) 4704 Liability for Cover over Samoa (Ogden Only) 4710 Offers in Compromise (Ogden only) 4720 Sale of Seized Property (Ogden only) 4730 Miscellaneous Deposit Fund 4740 Deposit Funds in Transit 4750 Anti-Drug Special Funds Liability 4755 Liability for Informant Reward (Ogden only) 4765 EFTPS Miscellaneous Suspense (Ogden only) 4801 Approved Vouchers Payable Principal 4802 Approved Vouchers Payable Interest 4803 Approved Vouchers Payable Deposit Fund 4804 Approved Vouchers Payable Anti-Drug Fund 4805 Approved Vouchers Payable Oil Spill Fund 4806 Approved Vouchers Payable Miscellaneous Revenue 4808 Approved Vouchers Payable Informant Rewards 4810 Liability for Budget Clearing Account Increases/Decreases 4811 Approved Vouchers Payable NMI (Ogden Only) 4812 Approved Vouchers Payable VI (Ogden and Austin Only) 4813 Approved Vouchers Payable Guam (Ogden Only) 4814 Approved Vouchers Payable Samoa (Ogden Only) 4815 Approved Vouchers Payable Miscellaneous User Fee 4816 Approved Vouchers Payable Photocopy Fee 4817 Approved Vouchers Payable Original Installment Agreement User Fee 4818 Approved Vouchers Payable Reinstated Installment Agreement User Fee 4819 Approved Vouchers Payable OIC User Fee 4900 Revenue Credits in Transit to Other SP campus 4910 Disbursement Loss 4970 Unapplied Refund Reversals 4971 Unapplied External Leads (Ogden and Kansas City only) 4975 Liability Department of Justice (DOJ) Receipts (Kansas City only) 4985 IPACR Suspense 6310 Miscellaneous Fees 6400 Miscellaneous Revenue Collections 6510 Over-Assessments Credited 6520 Refund of Tax and Interest - NMF 6565 Refund Cancellation Credits Allowed 6570 Substantiated Credits Allowed 6575 Overpayment Interest Allowed 6600 Cleared Statute/Bankruptcy 6700 Foreign Check Collection Cost and Miscellaneous Bank Charges 6800 Excess Collections 6801 Expired External Leads Write-Off 6905 Identity Theft Erroneous Refunds Write-Off 6907 Return Preparer Misconduct Erroneous Refunds Write-Off 6920 Disbursement Write-Off 6950 DOJ Civil Debt Collection Holdback (Kansas City only) 6985 Profit and Loss on Sale of Acquired Property (Ogden only) 7100 Property Acquired in Payment of Taxes 7610 Embezzlement and Thefts 7620 Unexplained Losses 7650 Deposit Discrepancies 9998 Reversals Revenue Clearance Accountability

# Treasury Accounting Symbols (TAS)

3.17.15.2.3 (10-01-2018) Treasury Accounting Symbols (TAS) List of TAS for TIER Reporting identifies the TAS associated with each Standard General Ledger (SGL) account. The table identifies each TAS code, TAS name and TAS category. These TAS codes will be used in the posting model as well as in the records for the TIER files. TAS CODE TAS NAME TAS CATEGORY 20-0101 Withheld Individual Income and FICA Taxes General Fund Receipt 20-0110 Individual Income Tax, Other General Fund Receipt 20-0111 Corporation Income and Excess Profit Taxes General Fund Receipt 20-0121 Federal Unemployment Tax Act Taxes General Fund Receipt 20-0130 Railroad Retirement Tax Act Taxes General Fund Receipt 20-0152 Excise Taxes General Fund Receipt 20-0153 Estate and Gift Taxes General Fund Receipt 20-1060.019 Forfeitures of Unclaimed Money and Property General Fund Receipt 20-1099.019 Fines, Penalties and Forfeitures, Not Otherwise Classified General Fund Receipt 20-1210 Contributions to Conscience Fund General Fund Receipt 20-3220.019 General Fund Proprietary Receipts, Not Otherwise Classified, All Other General Fund Receipt 20-2411 EP/EO User Fees Receipts General Fund Receipt 20F3820.009 Unidentified Cash Collections, Federal Tax Deposits, IRS General Fund Receipt 20F3820.017 Unidentified Cash Collections, Federal Tax Deposits, IRS General Fund Receipt 20F3820.018 Unidentified Cash Collections, Federal Tax Deposits, IRS General Fund Receipt 20F3820.029 Unidentified Cash Collections, Federal Tax Deposits, IRS General Fund Receipt 20F3820.049 Unidentified Cash Collections, Federal Tax Deposits, IRS General Fund Receipt 20F3844 DOJ IPAC Suspense General Fund Receipt 20F3875.011 Budget Clearing Account (suspense) General Fund Receipt 20F3880.009 Unavailable Check Cancellations and Overpayments (suspense) General Fund Receipt 20F3885.011 Undistributed Intra-governmental Payments General Fund Receipt 20X0903 Refunding Internal Revenue Collections (indefinite) General Fund Expenditure 20X0904 Refunding Internal Revenue Collections, Interest (indefinite) General Fund Expenditure 20X0905 Payment Where Recovery Rebate Exceeds Liability for Tax, IRS General Fund Expenditure 20X0906 Payment Where Earned Income Credit Exceeds Liability for Tax, IRS General Fund Expenditure 20X0922 Payment Where Child Credit Exceeds Liability for Tax, IRS General Fund Expenditure 20X0923 Payment Where Health Care Credit Exceeds Liability for Tax, IRS General Fund Expenditure 20X0929 Payment Where Alternative Minimum Tax Credit Exceeds Liability for Tax General Fund Expenditure 20X0930 Payment Where Tax Credit to Aid First Time Home Buyers Exceeds Liability for Tax General Fund Expenditure 20X0931 Payment Where Certain Tax Credits Exceed Liability for Corporate Tax General Fund Expenditure 20X5099 Reimbursement to State and Local Law Enforcement Agency, IRS Special Fund Expenditure 20X5432.1 New Installment Agreement User Fees General Fund Expenditure 20X5432.3 Reinstated Installment Agreement User Fees General Fund Expenditure 20X5432.4 OIC User Fees General Fund Expenditure 20X5432.5 EP/EO User Fee Increase 990 CD User Fees General Fund Expenditure 20X5432.6 Disbursement Reserved 20X5432.7 Photocopy General Fund Expenditure 20X5433 Informant Payments, IRS Special Fund Expenditure 20X6163 Proceeds and Payments of Enrollee's Share of the Health Coverage Tax Credit, IRS, Treasury Deposit Fund Expenditure 20X6511.009 Seized Cash, IRS Deposit Fund Expenditure 20X6737 Internal Revenue Collections for Northern Marianna Islands Deposit Fund Expenditure 20X6738 Cover-over Withholding - U.S. Virgin Islands Deposit Fund Expenditure 20X6740 Cover-over Withholding - Guam Deposit Fund Expenditure 20X6741 Cover-over Withholding - American Samoa Deposit Fund Expenditure 20X6879.009 Unapplied Collections, IRS Deposit Fund Expenditure

# Agency Location Codes (ALC)

3.17.15.2.4 (09-09-2025) Agency Location Codes (ALC) The Department of the Treasury Agency Location Codes (ALC) assigned to each campus and headquarters for deposit and disbursement activities: CAMPUS Agency Location Code Andover 20090800 Atlanta 20090700 Austin 20091800 Brookhaven 20091900 Cincinnati 20091700 Fresno 20098900 Headquarters 20096500 Kansas City 20090900 Memphis 20094900 Ogden 20092900 Philadelphia 20092800

# Agency Location Code plus 2 (ALC +2)

3.17.15.2.4.1 (09-09-2025) Agency Location Code plus 2 (ALC +2) The Agency Location Code plus 2 (ALC +2) is the ALC plus a unique two-digit number. This number is assigned by Treasury OTC Support Center. Below is a list of the ALC +2 assignments: OTCnet Naming Convention EndPoint Short Description Organization Name Cincinnati Submission Proc Campus 2009170001 IRS Cin Sub Proc Campus Detroit Comp Ctr IRS Brookhaven 2009170052 IRS/BAMC (Brookhaven Account Management Center) IRS Memphis 2009290053 IRS/MAMC (Memphis Account Management Center) IRS Brookhaven 2009190001 IRS/BAMC (Brookhaven Account Management Center) IRS Philadelphia 2009290001 IRS Philadelphia IRS Campus Sites 2009290002 IRS PSC Insolvency IRS Campus Sites 2009290003 IRS PIRSC (Philadelphia IRS Campus) IRS Campus Sites 2009290004 IRS BIRSC (Brookhaven IRS Campus) IRS Campus Sites 2009290005 IRS MIRSC (Memphis IRS Campus) IRS Campus Sites 2009290006 ANIRSC (Andover IRS Campus) IRS Campus Sites 2009290007 ATLRSC (Atlanta IRS Campus) IRS Campus Sites 2009290008 AUIRSC (Austin IRS Campus) IRS Campus Sites 2009290009 IRS CIRSC (Cincinnati IRS Campus) IRS Campus Sites 2009290010 IRS FRESNO IRS TAC Sites 2009290021 IRS TAC (Taxpayer Assistance Center) Area 1 IRS TAC Sites 2009290022 IRS TAC (Taxpayer Assistance Center) Area 2 IRS TAC Sites 2009290023 IRS TAC (Taxpayer Assistance Center) Area 3 IRS TAC Sites 2009290024 IRS TAC (Taxpayer Assistance Center) Area 4 IRS TAC Sites 2009290025 IRS TAC (Taxpayer Assistance Center) Area 5 IRS Campus Sites 20092900CA IRS Campus Sites IRS TAC Sites 20092900FA IRS TAC (Taxpayer Assistance Center) Sites 20092900RS Internal Revenue IRS Memphis 2009490001 IRS/MAMC (Memphis Account Management Center)

# Forms

3.17.15.2.5 (09-09-2025) Forms Forms referenced throughout this IRM include the following. Form # Form Title Form 1081 Voucher and Schedule of Withdrawals and Credits Form 1184 Refund Cancellation Schedule Form 1331 Notice of Adjustment SF 215A Deposit Ticket Form 2158 Credit Transfer Voucher SF 224 Statement of Transactions Form 2424 Account Adjustment Voucher Form 3245 Posting Voucher – Refund Cancellation or Repayment Form 3753 Manual Refund Posting Voucher Form 3809 Miscellaneous Adjustment Voucher (non-revenue receipts) Form 3996 Tax Revenue Receipts Recap Form 3997 Reconciliation of General Ledger Accounts Form 514B Tax Transfer Schedule SF 5515 Debit Voucher Form 5792 Request for IDRS Generated Refund (IGR) Form 6168 General Ledger Reconciliation with Enterprise Computing Center (ECC) Reciprocal Accounting Control Record (RACR) Form 6652 Statement of Difference for Deposit or Disbursement Transactions Form 813 Document Register Form 8166 Input Reconciliation Sheet Form 8758 Excess Collections File Addition

# Federal Government Accounting Requirements

3.17.15.3 (09-09-2025) Federal Government Accounting Requirements The Budget and Accounting Procedures Act of 1950, as amended, places the responsibility for establishing and maintaining adequate systems of accounting and internal control upon the head of each executive agency. These systems must conform to the accounting principles, standards and related requirements, as prescribed by the Comptroller General of the U.S. Historically, these have been reflected in the "Government Accountability Office Policy and Procedures Manual for Guidance of Federal Agencies." Section 113 of Act 31 USCG. 3512 states that the head of each executive agency shall establish and maintain systems of accounting and internal control to provide: Full disclosure of the financial results of the agency's activities. Adequate financial information needed for the agency's management purposes. Effective control over and accountability for, all funds, property and other assets for which the agency is responsible, including appropriate internal audit. Reliable accounting results to serve as the basis for preparation and support of budget requests, controlling the execution of its budget and providing financial information required by the President or other designated authority. Suitable integration of the agency's accounting with the accounting of Treasury in connection with the central accounting and reporting responsibilities imposed by the Secretary of the Treasury. The accounting system of an executive agency or any of its component parts is subject to review and approval by the Comptroller General. The continuing efforts to improve, modernize and simplify accounting systems in the federal government are exercised under a Joint Program sponsored by the Comptroller General, the Secretary of the Treasury and the Director of OMB. This program considers the full development of seamless accounting within each executive agency as a working arm of management in terms of financial information and control. It works towards an integrated pattern of accounting and financial reporting for the government that will be inclusively and responsive to executive and legislative needs. The established accounting and reporting principles, standards and procedures will consider various areas of responsibility involved, the elimination of overlapping operations and paperwork and the broader application of efficient methods and techniques in accounting operations throughout the government. Integration of revenue accounting data with central accounts maintained by BFS is accomplished primarily by the submission of monthly reports of deposit and classified collections and of disbursements from the refund appropriations.

# On-Site Audit by Government Accountability Office (GAO)

3.17.15.3.1 (09-09-2025) On-Site Audit by Government Accountability Office (GAO) The audit by GAO of the tax refund transactions of the Service will be made at the location where the operations are conducted and the accounting records are maintained. Copies of the SF 224/CARS (RRACS Reports 20A/20B), related original refund and check cancellation voucher schedules with any required supporting documents, plus other documents, such as the Regional Finance Center (RFC) confirmation listing, are to be retained in the supporting files in accordance with 44 USC 3309. In accounting period order, separate files will be maintained of the refund disbursement and check cancellation schedules and other documents relating to the monthly SF 224 as follows: Original SF 1166 OCR Original SF 1098 (or the Control-D file, RPA 4140, if originals are not provided), SF 1184, SF 1081, or Form 3813 and Adjustment documents or explanatory memoranda relating to the correction of errors in a previously prepared SF 224 (RRACS Reports 20A/20B). The following additional records will be made available: Business Master File, Individual Master File and CADE Recaps of Assessments, Abatements and Other Post-Journalized Transactions On request by the GAO auditors, specific transcripts will be produced for individual cases selected for verification of refund interest computation. Taxpayer names must be obliterated or removed from transcripts prior to delivery to GAO. All unaudited records of refund transactions will be retained either in the campus files or the Federal Records Center (FRC) for audit by GAO. Records of refund transactions which have been audited by GAO may be transmitted to the FRC or otherwise retired, or given another disposition authorized by their applicable record control schedule. Fax copies used in lieu of originals must be photocopied for the GAO file. Note: Quarterly, the reports analyst must perform a review to ensure all files referenced above are maintained. Documentation of the review should be maintained for a period of 90 days and include any deficiencies identified and corrective actions taken, as applicable.

# Transfer of Accountability of Submission Processing Campus Directors

3.17.15.4 (09-20-2019) Transfer of Accountability of Submission Processing Campus Directors In accordance with the GAO standards, HQ requires accountable officers to render complete accounting documentation, covering the full extent of their financial accountability, as of the close of business of the last day as the accountable officer for their jurisdiction. When a change of directors occurs, ensure an action plan has been prepared as described in IRM 3.0.167.13, Transfer of Submission Processing Field Director's Accountability, coordinate with the P&A staff to complete the transfer of accountability. Documentation must be maintained in the SPC GAO Site Audit File.

# Transfer of Accountability Review Procedures

3.17.15.4.1 (10-01-2013) Transfer of Accountability Review Procedures Review the action plan with the P&A staff analyst. Ensure that the accounting information is correct. Assist in the coordination of meetings with responsible officials to ensure that all actions are completed prior to the target date. After the transfer is complete: Review the Accountability package for accuracy and completeness. Accountability package should contain: Director's memo Campus Director's memo General Ledger trial balance Account 7500 DO Inventory Detail Report Loss/Shortage Report Form 3996 Form 3997 CARS (RRACS Reports 20A/20B) Copy of the final action plan The items listed in #5 should be uploaded to Directors Accountability Sharepoint.

# Review of Forms and Reports

3.17.15.5 (07-07-2014) Review of Forms and Reports Monthly, the RACS team should provide the reports analyst with the month-end reports/forms needed to perform their review. If necessary, the reports analyst can provide a list of the reports needed to the RACS team. The reports analyst should have ample time to thoroughly review, sign and date each end-of-month report to forward to the operations manager for their signature and date.

# Procedures for End of Month Reports (EOM)

3.17.15.5.1 (09-14-2023) Procedures for End of Month Reports (EOM) Report 003 - Ensure accounts are in zero balance, especially those that do not belong to your campus. Report 004 - Ensure copy of the status report is also included. Verify the report with any items in reverse status. Check to ensure accounts that do not belong to your campus are in zero balance. If any are found not in zero balance, verify the RRACS journals are correct with the DBA and determine what actions are necessary to resolve the account balance. The authority for certification of this report can be designated by the CFO Department Manager. Accounts 2320, 2330, 2335, 2340 and 2395 combined should balance to Account 6310. If it does not balance, research the general ledgers. Reports analyst review of this balance is completed quarterly, this balance is completed in RACS and reviewed monthly by the RACS manager. Note: Journals posted through the disbursement window without running a RAS will be off by that amount. Accounts 2305, 2310, 2320, 2325, 2345, 2350, 2355, 2360, 2365 and 2370 combined should balance to Account 6400. If it does not balance, notify the DBA for further research. Accounts 4710, 4720 and 4730 combined should balance to Account 7002. If it does not balance, research the general ledgers. Note: Journals posted through the disbursement window without running a RAS will be off by that amount. Report 017- Ensure Trace ID has correct amount of digits. Report 025- Ensure assessment dates are for current month (tape process will include first six days of new month). Report 0577- Ensure the amount matches with the Accounts 7610, 7620, 7649 and 7650. A reverse status report explaining the conditions of accounts in reverse status must be reviewed, signed and dated by the reports analyst before being sent to CFO HQ Accounting. Note: See IRM 3.17.63.15.6, Monthly General Ledger Trial Balance (RRACS Report 004), for more details on the Reverse Status report The final RRACS 020 and 020B Report, CARS Statement of Transactions and the transmitted CARS Statement of Transactions, posted copy, must be signed and dated by the 5th working day of the month by the CFO Department Manager, or his/her designee. A signed copy of the final RRACS 020, 020B report and the signed posted CARS Statement of Transactions copy will be retained at the campus for use by GAO in its site audit.

# Erroneous Refund Report - Court Cases (RRACS Report 0131)

3.17.15.5.2 (09-20-2019) Erroneous Refund Report - Court Cases (RRACS Report 0131) This report assists the Erroneous Refund team to track erroneous refunds by Doc ID. The Erroneous Refund Report lists erroneous refunds by Account 1530 (employee fraud cases), Account 1535 (court cases) (Kansas City Only) and Account 1540 (non-court cases). Each transaction is listed by Doc ID, date, beginning balance, adjustment amount and current balance. This report is produced monthly. The current month activity equals the current balance on the Daily Trial Balance report.

# Unapplied External Leads Report (RRACS Report 0132)

3.17.15.5.3 (06-19-2020) Unapplied External Leads Report (RRACS Report 0132) This is a monthly report produced by the RRACS system. The current month activity must equal the current balance on the Daily Trial Balance Report. The Unapplied External Leads Report helps track the status of the external leads deposits and applications. External leads are listed on the report by deposit ticket number. This report lists external leads in Account 4971, Unapplied External Leads. Each transaction is listed by Doc-Id, date, beginning balance, adjustment amount and current balance. This report should be reviewed quarterly and signed by a manager.

# IPACD Report (RRACS Report 0138)

3.17.15.5.4 (09-20-2019) IPACD Report (RRACS Report 0138) This report tracks IPAC disbursements (by Doc ID) waiting to be applied. The IPACD report lists IPAC disbursements by Accounts 4970, 4975 and 4985. Each transaction is listed by Doc ID, beginning balance, adjusted amount and current balance. This report is produced monthly.

# Insolvency Suspense Report (RRACS Report 0139)

3.17.15.5.5 (09-20-2019) Insolvency Suspense Report (RRACS Report 0139) This report tracks insolvency receipts by document numbers that are unclassified and waiting to be applied to the correct tax class. This report lists the receipts in the Suspense Account 4625. Each transaction is listed by Doc ID, beginning balance, adjusted amounts and current balance. This report is produced monthly. The current month activity equals the current balance on the Daily Trial Balance Report.

# Credit Transfer Out (RRACS Report 0142)

3.17.15.5.6 (04-07-2014) Credit Transfer Out (RRACS Report 0142) This report tracks revenue credit in transit to campuses (by Account 4900), by Doc ID and by debit and credit. The Doc ID format is XXXX-XX-XX-XX (Sequence number-SC Transferred Into-Year-SC Transferred From). This report is produced monthly. The current month activity equals the current balance on the Daily Trial Balance Report.

# Miscellaneous Deposit Inventory Detail Report (RRACS Report 0137)

3.17.15.5.7 (09-20-2019) Miscellaneous Deposit Inventory Detail Report (RRACS Report 0137) This report supports the Field Inventory Detail Report. It provides a detailed list of each individual record in the Deposit Fund Liability Account 4730 and the miscellaneous deposit funds for each field. Deposit Fund Liability Account Total Miscellaneous Deposit Funds - Lists each Doc ID in order, original prepared date and balance that is in open status (this report should equal Account 4730). The report will be sorted in field office order and then in Doc ID order. This report should be produced monthly and issued to the area that maintains the Form 2236 and quarterly to the Scheme Development Center (SDC) resident agent in charge (RAC), or any other office concerned according to case history, to ascertain what disposition should be made of the payments. A response (verification) is required for the reports issued March 31 and September 30. The area maintaining the miscellaneous deposits will issue a two-way memo to the Resident Agent in Charge. The memo will include taxpayer's name, Employer Identification Number (EIN)/Social Security Number (SSN), tax class, tax period and amount. Sufficient space should be reserved in the remarks column used for insertion of notations by involved operations. Responses should be returned within 30 days. Responses, either agreeing to the inventory report or reconciling any discrepancy, should be forwarded to Accounting Control Operation within 30 days after receiving the listing. accounting will ensure that all responses have been received and will complete reconciliation procedures not more than 60 days after the listing was issued. This report will be disposed of one year after each semi-annual verification.

# Identity Theft Erroneous Refunds Monthly Activity Report, (RRACS Report 0155A)

3.17.15.5.8 (09-20-2019) Identity Theft Erroneous Refunds Monthly Activity Report, (RRACS Report 0155A) The Identity Theft Erroneous Refund Activity report helps the Erroneous Refund function track identity Theft erroneous refunds by Doc-Id. This report lists erroneous refunds in Account 1545, ID Theft Erroneous Refunds. Each transaction is listed by Doc-Id, date, beginning balance, adjustment amount and current balance. This is a monthly report produced by the RRACS system. The current month activity must equal the current balance on the Daily Trial Balance Report.

# Identity Theft Erroneous Refunds Summary Report, (RRACS Report 155B)

3.17.15.5.9 (10-01-2017) Identity Theft Erroneous Refunds Summary Report, (RRACS Report 155B) The Identity Theft Erroneous Refund summary report summarizes the 1545 transactions to include beginning balance, adjusted amount and current balance. . The current month activity must equal the current balance on the Daily Trial Balance Report and the current balance will equal to the Monthly Trial Balance Report. This is a monthly report produced by the RRACS system

# Identity Theft Erroneous Refunds Open Cases Report, (RRACS Report 155C)

3.17.15.5.10 (10-01-2017) Identity Theft Erroneous Refunds Open Cases Report, (RRACS Report 155C) The Identity Theft Erroneous Refund Open Case report help the Erroneous Refund function track ID Theft erroneous refunds by Doc ID. This report lists all open erroneous refunds in Account 1545, ID Theft Erroneous Refunds. Each transaction is listed by Doc-Id, date, beginning and current balance. This is a monthly report produced by the RRACS system. By default, this report will not print and the user must retrieve it electronically from RRACS.

# Matched IDT Erroneous Refund Write Offs, (RRACS Report 155D)

3.17.15.5.11 (06-19-2020) Matched IDT Erroneous Refund Write Offs, (RRACS Report 155D) The Matched Identity Theft Erroneous Refund Write-offs will record the date, doc-id and money amount and a grand total of monthly amount and item count. This is a monthly report produced by the RRACS system, and will be placed in the SPC Reports Main Menu/Miscellaneous folder.

# Unmatched IDT Erroneous Refund Write Offs, (RRACS Report 155)E

3.17.15.5.12 (09-20-2019) Unmatched IDT Erroneous Refund Write Offs, (RRACS Report 155)E The Unmatched Identity Theft Erroneous Refund Write-offs will record doc-id, money amount and error code type. Further research must be conducted. This is a monthly report produced by the RRACS system, and will be placed in the SPC Reports Main Menu/Miscellaneous folder.

# Payment Over Cancellation Erroneous Refund Inventory Report, (RRACS Report 0156)

3.17.15.5.13 (09-20-2019) Payment Over Cancellation Erroneous Refund Inventory Report, (RRACS Report 0156) The Payment Over Cancellation (POC) Erroneous Refund Report helps the Erroneous Refund function track POC cases by Doc-Id. This report lists erroneous refunds in Account 1543, Payment Over Cancellation Erroneous Refunds. Each transaction is listed by Doc-Id, date, beginning balance, adjustment amount and current balance. This is a monthly report produced by the RRACS system. The current month activity must equal the current balance on the Daily Trial Balance Report.

# Return Preparer Misconduct Erroneous Refunds Inventory Report, (RRACS Report 0157)

3.17.15.5.14 (10-01-2015) Return Preparer Misconduct Erroneous Refunds Inventory Report, (RRACS Report 0157) . The Return Preparer Misconduct (RPM) Erroneous Refund Report helps the Erroneous Refund function tract RPM case by Doc-id. This report lists erroneous refunds in Account 1547, Return Preparer Misconduct Erroneous Refunds. Each transaction is listed by Doc-id, date, beginning balance, adjustment amount and current balance. This is a monthly report produced by the RRACS system. The current month activity must equal the current balance on the Daily Trial Balance Report and does not need to be printed unless needed or requested.

# Form 3996, Tax Revenue Receipts Recap

3.17.15.5.15 (07-02-2021) Form 3996, Tax Revenue Receipts Recap Form 3996, Tax Revenue Receipts Recap is used to balance Direct Revenue Receipts by tax class to the Service Center Control File (SCCF), Revenue Receipts Control Sheets and all other accounts that include current revenue receipt monies. Monthly, prior to submission to HQ, the Data Control function should provide a complete Form 3996 package to the reports analyst. Photocopies or original spreadsheets highlighting "what" is being carried for the month. Back-up should be provided to the reports analyst upon request. Once this review has been performed, the reports analyst must digitally sign the Form 3996 and return the reviewed package to Data Control for timely submission to HQ. Ensure Form 3996 is digitally signed and dated by the 25th of each month by the accounting technician and the Accounting Operations chief. The Form 3996 and supporting documentation must be uploaded to the SP SharePoint by close of business the 25th of each month. Note: 3996 Sharepoint Note: Once the Form 3996 upload is complete, the campus must notify the HQ SCCF analyst via email. A comprehensive status report is required for any columns that contain an Out of Balance (OOB) condition. Note: Refer to IRM 3.17.30.14.14.4, Status Report for Unreconciled Tax Classes, for contents of the status report. All items on lines 8, 11, 12 and 13 should have audit trails. Line 8 - Items that cannot be corrected; should be carried forward each month. Line 11 - Items that have been controlled on either URF, DCF or SCCF but have not been journalized within the current month. Note: Increases to the SCCF are a plus and decreases to the SCCF are a minus to line 11. Line 12 - Items that have been journalized but not controlled. Note: Items on lines 11, 12 and 13 should be cleared the following month. Line 13 - Items from prior month. Line 14 - Sum of lines 11, 12 and 13. Line 15 - Should be all zeros. RRACS 072 - Page 1 should match with Line 1. RRACS 072 page 3 should match line 2. SCCF 07–56 - Match with Line 4 (2nd day of new month). Note: The following reports are listed as a guide for balancing the SCCF Accounts: SCF 11–42, Master Control Record Listing (CRL) for Mainline, Residual Remittance Processing System (RRPS) and IDRS SCF 11–51, Tape CRLs for Mainline (includes RRPS) and IDRS SCF 11–49, Nullified CRL SCF 11–41, Adjustment CRL SCF 11–47, Renumber Reclassification Summary SCF 11–46, Renumber CRL SCF 11–48, New DLN Record List SCF 07–42, Control File Summary SCF 07–43, Invalid Transcripts SCF 01–41, Invalid CRL SCF 07–47, Pre-Journalized (PJ) Trial Balance SCF 07–48, PJ Trial Balance - Future DLN List Form 4028 and Form 4028A Reminder: "Ensure the date is included with each cycle." Employees who balance accounts and prepare the monthly Form 3996, Tax Revenue Receipts Recap/Form 3997, Reconciliation of General Ledger Accounts should be rotated periodically to mitigate the risk of fraud that could occur to the financial records.

# Form 3997 Reconciliation of General Ledger Accounts

3.17.15.5.16 (09-09-2025) Form 3997 Reconciliation of General Ledger Accounts This manual report will be prepared by the campus monthly on letter size paper to report the balancing of the subsidiary accounts to the general ledger accounts. This report must not be altered. All accounts must remain on this form and filled in even if there are zero balances. This report will be used to alert the campus and HQ of any imbalances between the accounts and any processing problems within the campus. Balance sheets must include the following: A document identifier or report name with a date for each itemized money amount Journal numbers can be used for future journals or as secondary detail information for a document identifier or report name Item count and expired statute count (if applicable) Reconciled total clearly identified Aged total clearly identified Unreconciled total clearly identified Total balance for each subsidiary account sheet must equal general ledger A comprehensive status report is required for any account reported as either aged reconciled, unreconciled or both. It must contain the following information, as appropriate: Account number at the top of the report along with total money amount. Item count and money amounts making up the total amount, with a clear and detailed explanation for the imbalance. Attempts made and methods used to correct imbalances must be noted for each item. Follow-up attempts for correction should be made and documented monthly. Last accounting period through which the account is completely reconciled on a current basis (for example, had none of the present aged items in it). Estimated date the account will be reconciled. Any existing problems that may prevent reconciliation. Identifying information that is pertinent for the items that make up the imbalance, such as: Doc ID, cycle, tape journal, etc. Note: If there is more than one item for the same account and the explanation is the same, one explanation is sufficient, but list the money amounts for each item. Note: If there is more than one item and the explanations are different, list the amount and explanation separately. Note: If the problem is systemic (a file or tape run) and there are numerous items, put the total amount with the explanation. Important note: Use information that identifies the items, such as, IPAC ID, Doc ID, cycle, tape journal, etc. All credit amounts on Form 3997 and the comprehensive reports, must be bracketed. Ensure Form 3997 reflects the correct accounting period and money amounts. Definition of Terms on Form 3997: Reconciled- When a variance exists between RRACS and the subsidiary accounts and the corrective action is a journal action to RRACS or a correction to the subsidiary ledger that was identified after the month has ended. If the report is a July 31 month-end and the item is journalized in August to get the account reconciled, it would show in the reconciled column. Aged Reconciled- (Example: Form 3997 for the month of July 31, 2009) - If the transaction for this same item listed previously is still not completed by August's EOM processing, then it becomes an aged reconciled item. Unreconciled Item- If there is an out-of-balance condition and the way to correct it is not clear (an adjustment to RRACS/subsidiary), then it will be reported as an unreconciled item. If this item is reconciled by the following month end, but actions required were not completed by EOM, then it must be reported under aged reconciled. Form 3997 must be digitally signed by the field director, the Accounting Operation manager, the team manager and the reports analyst. Form 3997 will be supported by balancing sheets maintained in the campuses. The following documentation must be attached to Form 3997 when uploaded to the Sharepoint: RRACS report 004 Monthly General Leger Trail Balance Copies of the BMF, IMF/CADE Form 6168 Form 5199A Comprehensive status reports as described above Summary page from the spreadsheet used to balance the sub-accounts which includes the monthly totals and volume Task List After final submission, an uploaded copy of the email showing that the Form 3997 package has been uploaded to the Sharepoint on or before the 25th of the following month Original of Form 3997, with all the back-up, will be maintained in the GAO file by the campus. No later than the 25th of the following month, a copy of the signed Form 3997, Form 6168, General Ledger Reconciliation with ECC RACR - Reciprocal Accounting Control Record and the comprehensive reports, should be uploaded to the SP SharePoint. An upload confirmation must be emailed to the CFO HQ RACS analyst at &CFO:FM:RFA:RAO RACS Analysts . The uploaded documents must reflect the same figures and account information as the signed copy maintained in the GAO file. If problems occur and it is felt this time requirement cannot be met, contact CFO HQ RACS analyst for further instructions. It should be noted that an out-of-balance condition is not justification for this report to be submitted late. The Form 3997 is reported on the SP/CFO and Treasury Score Card. Additional reminders for Form 3997: The Quarterly Form 3997 is to be completed and signed for the months of March, June, September and December and emailed along with Form 3997 to CFO HQ. Keep a copy of your email showing that the Form 3997, Form 6168 and comprehensive reports were uploaded to the SharePoint on or before the 25th of the following month behind your original documents that are kept in your GAO file. The monthly Form 5199A (maintained by ECC and available on Control-D) must be included as supporting documentation in front or behind the Form 6168 maintained in the GAO file by the campus. Employees who balance accounts and prepare the monthly Form 3996, Tax Revenue Receipts Recap or Form 3997, Reconciliation of General Ledger Accounts should be rotated periodically to mitigate the risk of fraud that could occur to the financial records.

# Form 3997, Reconciliation of General Ledger Accounts, Review Procedures

3.17.15.5.16.1 (06-19-2020) Form 3997, Reconciliation of General Ledger Accounts, Review Procedures This report requires the reports analyst signature. Review to ensure accuracy: Compare figures with the General Ledger, reconciled and unreconciled items Ensure supporting documentation is attached with aged items Check item counts Statute expiration counts Signatures and date Timeliness - This report is due by the 25th of each month Review suspense accounts for timely problem resolution, proper use of accounts and procedural adequacy. Note: Suspense accounts are reported on the Form 3997. Review to ensure reconciled items are resolved before next month's report is due. If not resolved, ensure they are reported as "Aged Reconciled," follow-up weekly until reconciled. Forward report (Form 3997) to Accounting Operations manager prior to forwarding to the campus director for signature approval, ensure the report has been reviewed by the appropriate offices, as required by your operation.

# Reciprocal Accounting Control Record (RACR)

3.17.15.5.17 (09-09-2025) Reciprocal Accounting Control Record (RACR) The monthly RACR is due the 15th of each month to ECC and submitted monthly on the 25th with the Form 3997, Reconciliation of General Ledger Accounts to CFO and HQ. Ensure supporting documentation is attached. The Balancing Team emails this report to the CFO contacts and to the reports analyst; showing the date, contacts and documentation sent to update the score card. The reports analyst receives all copies of the RACR with supporting documentation for review and initials. Note: Upon request, RACS or the Balancing Team will provide a copy of the weekly RACR to the reports analyst.

# CARS Direct Reporting and Reclassification Submission (Formerly Standard Form 224), Statement of Transactions (RRACS Report 020, 20A and 20B)

3.17.15.5.18 (06-19-2020) CARS Direct Reporting and Reclassification Submission (Formerly Standard Form 224), Statement of Transactions (RRACS Report 020, 20A and 20B) The SF 224, Statement of Transactions, is generated at the EOM processing and is used to report account classification of collections, refund disbursements, refund check cancellations and transactions processed. It is broken down into three RRACS reports: RRACS Report 0020 SF 224 Statement of Transaction Section I - (requires signature) RRACS Report 020A SF 224 Direct Report Transaction Section I RRACS Report 020B SF 224 Reclassifications Section I - (requires signature) SF 224, Statement of Transactions and Reclassification must be signed by the CFO RACS department manager. A signed copy of the SF 224 reports will be retained at the campus for use by GAO in its site audit. The SF 224 reports is reviewed by the reports analyst before forwarding to the CFO RACS department manager for signature. The RACS DBA emails on or before 1:00 PM Local Time Zone on the 2nd workday of the new month to CFO HQ Accounting. The CFO RACS department managers' copy is ready for review by the 3rd workday after any supplemental are completed as needed. If a supplemental is needed, the RACS DBA will input the data to CARS, an automated Fiscal Service system for transmission to Treasury. The CFO RACS department manager's folder should contain RRACS Reports 020, 020A, 020B, Transmittal worksheet and SF 224 Adjustments (if any).

# CARS Direct Reporting and Reclassification Submission (Formerly Standard Form 224), Statement of Transactions Review Procedures

3.17.15.5.18.1 (03-28-2022) CARS Direct Reporting and Reclassification Submission (Formerly Standard Form 224), Statement of Transactions Review Procedures Balancing of the SF 224 reports is always due on the second (2nd) workday of every month by 11:00 am Local Campus Time. An email is sent to CFO HQ Accounting indicating month-end balancing is complete. CFO HQ Accounting will then transmit the SF 224 thru CARS. The EOM checklist must be completed and signed by the RACS manager prior to the email notification. The RACS DBA will include the reports analyst on the email to CFO HQ Accounting confirming month-end balancing is complete for the campus. This email shows the date, time and contacts to update the score card. CFO HQ Accounting will notify the campus when the transmission of their SF 224 is complete. The DBA will login to CARS and print the Statement of Transactions report to forward for CFO RACS department manager signature. Reports/Documents needed for review: RRACS Report 003 - Daily General Ledger Trial Balance RRACS Report 0020 - SF 224, Statement of Transactions RRACS Report 020A - SF 224, Direct Report Transactions RRACS Report 020B - SF 224, Reclassifications Transmittal Worksheet RRACS Report 003 Combine totals from accounts assigned to a specific TAS. Compare totals to the TAS symbols on the SF 224. RRACS Report 020B: Compare figures on the RRACS report 020B section I to the Transmittal Worksheet section I, per IRM 3.17.63.15.9, Standard Form 224, Statement of Transactions (RRACS Report 020). The final RRACS 020 and 20B and the transmitted CARS Statement of Transactions, posted copy, must be signed and dated by the 5th working day of the month by the CFO RACS department manager, or his/her designee. A signed copy of the final RRACS 020, 020B report and the signed posted CARS Statement of Transactions copy will be retained at the campus for use by GAO in its site audit. Note: Email to:CA Custodial Systems and Analyst,*CFO RFM IRACS, and &CFO:FM:RFA:RAO RACS Analysts by the deadline listed above.

# 20F3885 Suspense Account Report and Percentage of Suspense Report

3.17.15.5.19 (09-20-2019) 20F3885 Suspense Account Report and Percentage of Suspense Report These reports indicate the timeframe of aged IPACs, corrective action taken and the percentage of aged items. The IPAC Log sheet, Corrective Action Worksheet and Percentage Worksheet are required by CFO HQ Accounting. These reports are due to CFO HQ Accounting by 1:00 PM local time on the third business day of the month. The reports analyst receives all copies of this report with documentation for review.

# 20F3500 and 20F3502 Suspense Account Report

3.17.15.5.20 (10-20-2014) 20F3500 and 20F3502 Suspense Account Report This account is required to reflect a zero balance and is due to CFO HQ Accounting by 1:00 PM local time on the third business day of the month. The reports analyst receives all copies of this report with documentation for review.

# Review of Suspense Account Reports

3.17.15.5.21 (07-07-2014) Review of Suspense Account Reports Verify all required documentation is present and completed accurately. For 20F3885 report: Follow up as needed with RACS to verify corrective action has been taken to resolve any items aged over 30 days.

# Monthly General Ledger Trial Balance (M Trial)

3.17.15.5.22 (03-28-2022) Monthly General Ledger Trial Balance (M Trial) This report will show the fiscal year-to-date cumulative balance in each general ledger account and the general ledger classification totals. The reports analyst should request a copy of the M Trial from the RACS DBA monthly. Note: The RACS DBA should forward a copy of the Reversed Status report to the reports analyst prior to submission to CFO HQ Accounting and the HQ RACS analyst. An asterisk will appear next to an account in reverse balance status. An account in reverse status must be expeditiously resolved. The reports analyst will review and sign the Reverse Status Report prior to submission to CFO HQ Accounting and CFO HQ RACS analyst. A Reverse Status Report explains the reverse status condition and must be sent by email or faxed to CFO HQ Accounting and the CFO HQ RACS analyst no later than the fourth workday of the new month. The Reverse Status Report should indicate in the header "Attachment for M Trial" , the month it is for and the name of the campus. This report should include: Every account that is in reverse status A clear and detailed explanation Money amount(s) Other information that will help identify the item(s) such as, Doc IDs, cycle, etc. Note: If the reverse status was caused by many items, then list the total amount with the explanation. If there is more than one explanation for one account, list them separately with the appropriate money amount for each. How long this particular item(s) has caused this reverse status and what action has been taken to fix the problem. The monthly General Ledger Trial Balance must be certified as to its correctness and the certified copy should be kept in the campus' GAO file. The authority for certification of this report can be designated by the CFO Department Manager.

# Subsidiary Accounts and Procedures

3.17.15.6 (06-19-2020) Subsidiary Accounts and Procedures Subsidiary accounts that afford necessary details in support of certain general ledger accounts will be maintained as prescribed. Posting to subsidiary accounts will be made directly from documents or forms showing the transaction. This practice avoids possible inaccuracies that may arise if information is transcribed or summarized separately and such summaries are then used for entries to the subsidiary accounts. The reports analyst should: Analyze and review the Subsidiary Accounts; ensure all supporting documentation is attached, history sheets are updated and case files are set up according to IRM 3.0.167, Losses and Shortages, for completeness. Ensure the RRACS generated reports balance. Ensure reports cross balance and all general ledger and subsidiary files agree with reported information. Quarterly, prepare written documentation, recommendations and/or oral presentations for management, identifying possible error trends and all out of balance conditions. Document and support findings: To improve the reporting systems To change processing procedures To present data for tracking purposes To identify staffing and/or training needs

# External Subsidiary Balancing Operations (for information only)

3.17.15.6.1 (09-09-2025) External Subsidiary Balancing Operations (for information only) The total of the individual account balances comprising each subsidiary record must equal the balance in the RRACS subsidiary control. This relationship will be verified by monthly balancing operations. Any difference must be researched, resolved or shown and explained as a reconciling figure on Form 3997, Reconciliation of General Ledger Accounts. Although monthly and quarterly balancing is prescribed in these instructions, it need not be performed at the end of each month. However, month-end balancing dates provide a recognizable date wherein balances composed of the same transactions can be computed for both the RRACS and external subsidiary records resulting in fewer "float" items when balancing. Month-end balancing dates are therefore recommended for all subsidiary records except those with a large number of individual accounts. When it is necessary to prepare adding machine accumulations of the individual subsidiary accounts the tabulation will be made on proof sheets rather than on machine tapes. Any closed account record will be withdrawn from the open files and held for proper disposition after the balancing has been completed. Each adding machine proof sheet will be labeled to indicate the subsidiary record involved, the date of the last posting and the name of the adding machine operator. After balancing the proof sheets containing the adding machine tabulations will be filed or maintained in books until they can be retired or given other disposition authorized by their applicable record control schedule. Computer Listing Option - The requirement to balance source documents to computer listings relates only to those subsidiary accounts that are maintained on a separate computer program. The computer program files are intended to facilitate research and balancing operations, not to replace the source documents that are still considered the subsidiary file supporting the general ledger account. Due to the volume of supporting documents, it became increasingly difficult to tabulate and balance these documents monthly. The listing totals are accepted on an interim (monthly) basis until the actual source documents can be tabulated quarterly. (for example, XSF, DCF, URF) Any subsidiary account residing on IDRS, GMF pipeline processing, or GUF does not require the original documents to be tabulated. The computer-generated control listings from these four above mentioned systems are sufficient for Accounts 1710, 4120, 4130, 4220, 4230, 4252, 4253, 4300, 4420, 4620 and 6800. Real Accounts - Accumulate all "open" items. File items which have closed during the report month in "closed" file after the account is balanced. Nominal Accounts - Accumulate all open items that are new for the current fiscal year (CFY), sort and file closed items which are prior fiscal year (PFY) items that were still open at the beginning of the current fiscal year. After the account is balanced, file any new CFY items which closed during the report month in the "closed" file. File any PFY items that have been closed during the report month in a special folder. At the end of the fiscal year, purge the file by filing all items in the "closed" file. The balancing group will balance all subsidiary records. Generally accepted accounting principles and standards requires separation of duties. External subsidiary balancing operations must be performed by an individual who does not maintain or post to the account. The locating and resolving of differences must be a joint effort between the balancing group, the employee maintaining the subsidiary record and the control group. If errors are not located after a verification of adding machine runs, an examination of all monthly transactions affecting the account will be necessary. This will require a review and comparison of the General Ledger Detail Record and subsidiary record postings. Non-Master File accounts may be individually listed on proof sheets immediately prior to establishment in a NMF status control in RRACS. Each listing will be labeled to indicate the NMF status control involved were balanced in accordance with procedures in IRM 3.17.46.11.5, Matching Non-Master File Subsidiary to Revenue Accounting Control System (RRACS) General Ledger. The totals for any documents remaining in the Manual Assessments transit account will be listed on a separate proof sheet. The combined total of the two proof sheets should be balanced to Account 1600 in the RRACS system. Balancing of the external subsidiaries will not delay the month-end closing runs for RRACS. Any necessary corrections due to external subsidiary balancing will be made in the following month.

# Account 1400 Tax Accounts Transferred Out

3.17.15.6.2 (10-18-2024) Account 1400 Tax Accounts Transferred Out This receivable account is used to record and control amounts belonging to NMF accounts that are in the process of manual transfer to other campuses. NMF account balances will be opened to this account when the Form 514-B representing this amount is prepared. Amounts will be closed from the account upon receipt of the receiving campus' acknowledgement of account transfer on Form 514-B, part 2. Although Form 514-B is primarily used for overflows, it may also be used for situations that meet criteria as described in IRM 3.17.21.5, Requests for Transfers to Other Campuses. External subsidiary record is the Form 514-B as it is pending campus acknowledgement of account transfer from the receiving campus.

# Account 1400 Review Procedures

3.17.15.6.2.1 (10-18-2024) Account 1400 Review Procedures For all open balances shown on the balance sheet, verify that a copy of Form 514-B is filed and the amount matches the document with a stamped journal number. For open balances for account transfer-out using a debit amount, the 458 window should be used. For confirmation journals that close these open balances, the 465 window should be used. For open balances for account transfer-out using a credit amount, the 459 window should be used. For confirmation journals that close these open balances, the 466 window should be used. Per IRM 3.30.123.11, Processing Timeliness Criteria for Non-Master File, Form 514-B has a maximum processing cycle of 6 workdays from the date of receipt. Any open balances in this account should be labeled reconciled in the same accounting period and any open balances carried into the next accounting period should be labeled aged reconciled. Transferring campus should contact the receiving campus if no confirmation is received within 30 days, per IRM 3.17.21.5.1(8), Preparation of Form 514-B.

# Account 1510 Other Receivables

3.17.15.6.3 (10-18-2024) Account 1510 Other Receivables This receivable account will be used to record amounts of receivables other than taxes collectible. This account represents receivables which have not been collected, assessed or written-off as uncollectible. Account 1510 will be supported by copies of bills, debit voucher or other documents showing the name of each debtor, amount receivable and details of the transaction creating the indebtedness. This account will also be used to clear unresolved debit items from the Service Center Control file (SCCF) and unprocessable debits from the DCF. This account will be supported by case history files recording approval of the SPC director to remove them from the SCCF. These items will be supported by Form 3809 for non-revenue receipt items and Form 2424 for revenue receipt items. Items referenced in (1) and (2) remaining in this account after the statutory period for assessment has expired will be transferred to Account 1840. The statutory period for assessment on unresolved debits from the SCCF will be considered to have expired when the general assessment statute period has expired. Note: When supporting tax documents show the taxable period, then the general statute ruling applies. The general assessment statute period has expired three years from the due date of the return or three years from the time the return was filed, whichever is later. When supporting tax documents cannot be located, after exhausting every means possible to retrieve them, use the Julian date of the DLN, apply the general assessment statute period, (3 years) and add one year, for a total of four years, to determine the presumptive statute expiration. External subsidiary is the file of paper documents used as described below: Memo signed by Site Director Form 2424 for revenue receipts and Form 3809 for non-revenue receipts Case history sheet

# Account 1510 Review Procedures

3.17.15.6.3.1 (10-18-2024) Account 1510 Review Procedures Monitor and review for timeliness and accuracy. For all items shown on the balance sheet, verify that there's a copy of the signed Director's memo approving transfer to the 1510 account, a Form 2424 or Form 3809 for each item and a case history sheet briefly describing all actions taken to process the item. 2. To add receivables from SCCF or DCF that cannot be processed, a 400 window must be used to post the debit amount along with a unique document identifier number. 3. To remove receivables from this account, a 400 window must be used to post the credit amount along with the original document identifier number. Ensure case files are journaled from 1510 to 1840 timely per the statute expiration dates.

# Account 1530 Court Case Erroneous Refunds

3.17.15.6.4 (10-18-2024) Account 1530 Court Case Erroneous Refunds This receivable account is used to record erroneous refund receivables that result in a court case. Account 1530 will be supported by: Copies of bills IDRS Letter 510C Court documents TIGTA and/or Criminal Investigation reports Debit vouchers or other documents showing the name of each debtor, amount receivable and details of the transaction creating the indebtedness Employee fraud cases are controlled in Account 1530. Access should be limited to personnel working cases. All write-offs from this account must follow procedures established in IRM 3.0.167.8.4.2, Relief - Erroneous Refund Procedures Employee Fraud Only. . Transfer case to Account 4910, Disbursement Loss, when the case is determined uncollectible. Documentation will explain why the case is uncollectible. The external subsidiary for this account is the file of paper documents described in (2) above.

# Account 1530 Review Procedures

3.17.15.6.4.1 (10-18-2024) Account 1530 Review Procedures For each case file, verify all activity represented in the case balance sheet along with any comments concerning case actions have been completed as shown. Within each case file, verify sufficient backup documentation is available to justify posting an opening case journal creating a balance in the 1530 account. For all opening case journals, verify the associated Form 3809 has successfully posted a TC 700 false credit to the account. RRACS journaling should utilize a 480 window and accurately represent processing documents. Case files should be maintained by ERRF as follows: Ensure cases are in Doc ID, Taxpayer Identification Number (TIN) or Alpha order. Ensure the completed case balance sheet is on the left side of the folder. All original Forms 3809 should be maintained in the case folder with the most current journal at the top. Original case on the bottom of the right-hand side of the case file. The balance sheet should show the original "repayment" amount and the remaining balance. This should be updated with each new transaction or repayment. The ending amount should always match the balance on the 1530 Account portion of the RRACS 0131 report. Review the IDRS control base to verify that it is being updated with the appropriate activity and the examiners control number is listed. Pull case every 3 months (if the balance is $600.00 or over) or six months (if the balance is under $600.00) for review, apply appropriate actions taken until the statute date expires. See IRM 3.17.80.1.26, Maintaining Case Files. The right side of the folder should contain the original TXMOD print, a current TXMOD print (These prints should be updated every three months or when action is taken. If no activity, notate the History Sheet with "No Action on TXMOD", do not print TXMOD) and any back-up letters or correspondence, etc. Maintain the most current documents on the top following the TXMOD prints. All actions should be dated and recorded in detail on the balance sheet.

# Account 1535 CI Court Ordered Restitution Erroneous Refunds (Kansas City Only)

3.17.15.6.5 (06-19-2020) Account 1535 CI Court Ordered Restitution Erroneous Refunds (Kansas City Only) This receivable account is used to record erroneous refund receivables that result in a court case. Account 1535 will be supported by: Form 3809 Documents Backup Documentation such as IDRS Print reflecting Erroneous Refund or a copy of a payment voucher received from CI in Ogden. CI will maintain the original case file.

# Account 1535 Review Procedures

3.17.15.6.5.1 (06-18-2013) Account 1535 Review Procedures Ensure Form 3809 documents balance to the 1535 Account portion of the RRACS 0131 Report. Ensure all back-up documentation is present.

# Account 1540 Non-Court Case Erroneous Refund

3.17.15.6.6 (10-01-2018) Account 1540 Non-Court Case Erroneous Refund This receivable account is used to record erroneous refund receivables that are not court cases. This account represents erroneous refund receivables that have not been collected, resulted in a court case, assessed or determined uncollectible. Account 1540 will be supported by: Copies of bills IDRS Letter 510C or Letter 4728C Debit vouchers Other documents showing the name of each debtor, amount receivable and details of the transaction creating the indebtedness Cases are transferred to Account 1530 when it is determined that the case is going to court. Cases are transferred to Account 4910, Disbursement Loss when the statute expires. A case determined to be uncollectible before the statue expiration will be transferred to Account 4910, Disbursement Loss. Documentation will explain why the account is uncollectible. Note: The reports analyst must review Account 1540 monthly to ensure that cases are timely transferred to Account 4910. The external subsidiary for this account is the file of paper documentation described in (1) above.

# Account 1540 Review Procedures

3.17.15.6.6.1 (09-20-2019) Account 1540 Review Procedures Within the first 10 days of receipt the tax examiner should have the following: Completed history sheet. Verification of 1st Letter 510C issued by area identifying the erroneous refund. If no Letter 510C had been sent, then the examiner receiving the case should have sent it. Verification that a TC 844 is on the IDRS account with a demand date, if the IRS is in error, or no demand date if the taxpayer is in error. If the case is routed from one campus to another, the TC 844 should have been re-input at the campus where the case is being worked. Verify the TC 470, Closing Code 93 has been input. Verify the TC 971, Action Code 663 has been input. Case files should be maintained as follows: Cases should be in Doc ID, TIN or alpha order The right side of the folder should contain: 1. Completed case history sheet 2. The original TXMOD print 3. A current TXMOD print Note: TXMOD prints should be updated at least every three months or when action is taken. 4. Back-up, letters, correspondence, etc. Note: Keep the most current action at the top after the TXMOD prints. All actions should be dated and recorded in detail on the history sheet. All original Forms 3809 should be maintained in case folder with the most current journal on top. Erroneous refund expiration date must be marked on the outside of the case file folder. Original Erroneous refund case on the bottom of the right-hand side of the case file. Balance sheet showing the original Erroneous Refund amount and the remaining balance. This should be stapled to the left side of the case folder and updated with each transaction. The ending amount should always match the balance on the RRACS 0131 report. Ensure the second Letter 510C was sent 45 days after the first Letter 510C or if the case was not received within 45 days from the identifying area then the second Letter 510C was sent within 10 days of receipt of the case. ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Review IDRS control base to verify that it is being updated with appropriate activity and the examiners control number is listed. Pull case every three months (if the balance is $600.00 or over) or six months (if the balance is under $600.00) for review, apply appropriate actions taken until the statute date expires. See IRM 3.17.80.1.26, Maintaining Case Files.

# Account 1543 Payment over Cancellation Erroneous Refunds

3.17.15.6.7 (07-02-2021) Account 1543 Payment over Cancellation Erroneous Refunds This receivable account will be used to record erroneous refund receivables that are NOT court cases. This account represents erroneous refund receivables that have NOT resulted in court cases nor have been collected, assessed or determined uncollectible. Account 1543 is supported by copies of bills, Letter 510C, debit vouchers or other documents showing the name of each debtor, amount receivable and details of the transaction creating the indebtedness. Other possible supporting documentation may be Bureau of Fiscal Service Form 3858 (Claims Document and Form 1133 (Claim Against the United States for the Proceeds of a Government Check). This supporting information will be kept in the case file in the Erroneous Refund function. When setting up the case on RRACS, use the TC 700 transaction date on Form 3809. This transaction date is the date of the erroneous refund (TC 840/846). Form 3809 should be stapled to the left side of the folder with the most current one on top and with a journal number clearly printed on each form. Refer to IRM 3.17.80, Working and Monitoring Category D, Erroneous Refund Cases in Accounting Operations, for additional information on processing POC accounts. The external subsidiary record for this account is the file of paper documents described above. For maintaining cases in this account refer to IRM 3.17.80.1.26, Maintaining Case Files.

# Account 1543 Review Procedures

3.17.15.6.7.1 (09-20-2019) Account 1543 Review Procedures Follow same review procedures as 1540 account found at IRM 3.17.15.7.5.1, Account 1540 Review Procedures, except for the ending amount should always match the balance on the RRACS 0156 report.

# Account 1545 Identity Theft Erroneous Refunds

3.17.15.6.8 (06-19-2020) Account 1545 Identity Theft Erroneous Refunds This receivable account will be used to record identity theft erroneous refunds. This account represents identity theft erroneous refund receivables which are uncollectible. Account 1545 will be supported by Form 3809, IDRS prints or other documents showing the name of each debtor, amounts receivable and details of the transaction creating the indebtedness. This supporting information will be kept in the case file in the Erroneous Refund function. Beginning January 15, 2014, cases that are opened via new IDRS command codes IDT 48 or IDT 58 will be supported by EOD1640, EOD 1622 and Batch posting 171 report. This account is not under director's accountability. The systemic processing will produce a daily automated Batch Journal 171 to RRACS which will debit account 1545 and credit account 4220. The EOD 1640 will produce the summary (amounts and volumes) of the transactions and a new report EOD 1622, which lists the detailed information (taxpayer identification) of each transaction, will also be available on Control-D. See IRM 3.17.64.17.2, Identity Theft Erroneous Refunds Monthly Activity Report (RRACS Report 155A), for procedures used to balance the GL 1545. Refer to IRM 3.17.64.17.2, Identity Theft Erroneous Refunds Monthly Activity Report (RRACS Report 155A), for monthly balancing procedures. Refer to IRM 3.17.243, Miscellaneous Accounting, for resolution of failed IDRS transactions referred to as "unpostables". Refer to IRM 3.17.64.17.11, Identify Theft Erroneous Refund Systemic Write-Offs, for write-off procedures. The external subsidiary record for this account is the Form 3809 or EOD 1640, EOD 1622 and Batch posting 171 report.

# Account 1545 Review Procedures

3.17.15.6.8.1 (06-19-2020) Account 1545 Review Procedures Ensure all external subsidiary records are maintained in the case file until the five-year statute has expired. For manual processing Forms 3809 should be maintained in a suspense file by Form 813 DLN. Verify Form 813 is updated with current balance due to adjustments/duplicates removed from the batch. Balance of Form 813 agrees with RRACS 155C case balance. For systemic processing: RRACS 171 batch run should balance to the EOD 1640/1622 Control-D report. Ensure 171 journal is stamped on the EOD 1640 and 1622. If a reversal or write-off was done January thru May 20, 2014, Form 5147 should be attached to the EOD 1622 and notated with "reversal" or "write-off". The item count and money amount must be adjusted to reflect the current balance. An alternative work listing (spreadsheet) may be used, but must include adjustment, journal numbers, volume and monies and must be attached to the original EOD 1622.

# Account 1547 Return Preparer Misconduct Erroneous Refunds

3.17.15.6.9 (06-19-2020) Account 1547 Return Preparer Misconduct Erroneous Refunds This receivable account will be used to record return preparer misconduct erroneous refunds effective July 1 ,2015. This account represents return preparer misconduct erroneous refund receivables which are uncollectible. Account 1547 will be supported by Form 3809 (CSC ONLY). Beginning July 1, 2015, cases that are opened via new IDRS command codes RPM 48 or RPM 58 will be supported by EOD 1640, EOD 1624 and Batch posting 172 report. This account is not under director's accountability. The systemic processing will produce a daily automated Batch Journal 172 to RRACS which will debit account 1547 and credit SCCF. The EOD 1640 will produce the summary (amounts and volumes) of the transactions and a new report EOD 1624, which lists the detailed information (taxpayer identification) of each transaction, will also be available on Control-D. See IRM 3.17.64.17.3, Return Preparer Misconduct Erroneous Refund Inventory Report (RRACS Report 0157), for procedures used to balance the GL 1547. The external subsidiary record for this account is the Form 3809 (CSC ONLY) EOD 1640, EOD 1624 and Batch posting 172 report.

# Account 1547 Review Procedures

3.17.15.6.9.1 (10-01-2015) Account 1547 Review Procedures Ensure all external subsidiary records are maintained in the case file until the five-year statute has expired. Form 3809 manual processing (CSC ONLY) should be maintained in a suspense file by Form 813 DLN. Ensure balance of transfer memo agrees with RRACS 0157. For systemic processing: RRACS 172 batch run should balance to the EOD 1640/ 1624 Control-D report. Ensure 172 journal is stamped on the EOD 1640 and 1624.

# Account 1600 Manual Assessments, Transit Account

3.17.15.6.10 (10-01-2011) Account 1600 Manual Assessments, Transit Account The unpaid balance of manual assessments may be established in the manual Assessments, Transit Account. Assessments manually prepared may be transferred from Account 1600 to NMF, BMF, IMF or Individual Retirement Account (IRA) in accordance with schedules established by the individual SPC. External subsidiary is a file of new documents pending transfers to NMF, BMF, IMF or IRA.

# Account 1600 Review Procedures

3.17.15.6.10.1 (10-01-2011) Account 1600 Review Procedures Verify Form 3552, Form 2859 and Form 813 are in the file. Protective Manual Assessment (PMA) cases have a 45-day timeframe. Ensure account closed timely.

# Account 1840 Other Receivables, Inactive

3.17.15.6.11 (06-19-2020) Account 1840 Other Receivables, Inactive This receivable account will be used to record the amounts of unresolved items for which the statutory period of assessments has expired. Items in this account will be transferred from Account 1510. These case history files will be supported by approval of the SPC director. Items may also be transferred from Account 4810. These case files will be supported by administrative approval delegated no lower than chief, Accounting Operations. Items in this account will be closed to Account 6600, Accounts Cleared Statute, ten years from the date of the deposit ticket/debit voucher. Case files will be reviewed at least once yearly to determine the accounts on which the Statute for Collection has expired. Upon expiration of Statute for Collection, items in this account will be closed to the Accounts Cleared, Statute Account 6600. External subsidiary is the case history files.

# Account 1840 Review Procedures

3.17.15.6.11.1 (06-18-2013) Account 1840 Review Procedures Review annually for: Timely movement to next account Updated history sheets Ensure case files are being reviewed Ensure managers sign and date history sheet Ensure account is in balance

# Account 2330 Employee Plans/Exempt Organization (EP/EO) User Fees

3.17.15.6.12 (09-20-2019) Account 2330 Employee Plans/Exempt Organization (EP/EO) User Fees This receipt account represents monies collected and placed in the Treasury General Fund Account. Collections may be cash, check or money order applicable to this General Fund Account. Receipts are recorded in this account upon preparation of Deposit Ticket, SF 215A. The SPC director is personally accountable for these funds until deposits into the Treasury Account are confirmed. Note: Ogden Submission Processing only. Deposits received for this account in sites other than Ogden, should be transferred via Form 2158 to Ogden. See IRM 3.17.21.3 Credit Transfers Between Campuses Included in this account are monies for Treasury Account Symbols 20–2411 (User Fees). This account can be reduced only through adjustment between the Funds or Revenue Receipt accounts as all SF 5515's normally are applied to the Revenue Receipts Withholding Class. Account is maintained on a fiscal year basis.

# Account 2330 Review Procedures

3.17.15.6.12.1 (09-20-2019) Account 2330 Review Procedures Verify all documents journaled to this account are for Ogden SPC (OSPC) only. Other than OSPC, ensure Form 2158 have been completed to transfer credits and documents to other sites. Ensure re-class has been completed on RRACS. Ensure the contra account was journaled into Account 6310. Ensure account is balanced.

# Account 2335 Miscellaneous User Fee

3.17.15.6.13 (06-19-2020) Account 2335 Miscellaneous User Fee Included in this receipt account are monies for the EO User Fee Increase and the Form 990 CD User Fee. The EO User Fee increase and Form 990 CD User Fee are processed in Ogden. These monies are reported under Treasury Account Symbol 20X5432.5.

# Account 2335 Review Procedures

3.17.15.6.13.1 (09-20-2019) Account 2335 Review Procedures Verify all documents journaled into this account belong to your campus (Ogden Only). Other than OSPC, ensure Form 2158 has been completed to transfer credits and documents to OSPC. Ensure re-class has been completed on RRACS. Ensure the contra account was journaled into Account 6310. Ensure account is in balance.

# Account 2350 Public Debt

3.17.15.6.14 (09-20-2019) Account 2350 Public Debt This receipt account represents monies collected and placed in the Treasury General Fund accounts. Collections may be cash, check or money order applicable to this General Fund Account. Receipts are recorded in this account upon preparation of Deposit Ticket, SF 215A. The SPC director is personally accountable for these funds until deposits into the Treasury Account are confirmed. Included in this account are monies for treasury Account Symbols 20X5080.1 (Voluntary Contribution to reduce the National Debt). This account can be reduced only through adjustment between the Funds or Revenue Receipt accounts as all SF 5515's normally are applied to the Revenue Receipts Withholding Class. This account is maintained on a fiscal year basis.

# Account 2350 Review Procedures

3.17.15.6.14.1 (10-01-2011) Account 2350 Review Procedures Ensure document clearly states "Public Debt." Ensure documents are maintained, journaled and balanced separately within Account 6400.

# Account 2355 Federal Court Ordered Restitution (Kansas City Only)

3.17.15.6.15 (10-01-2017) Account 2355 Federal Court Ordered Restitution (Kansas City Only) This receipt account represents monies collected for court ordered restitution of fines, penalties and court costs. This also includes court ordered restitution in excess of the assessable amount. These payments should be received with instructions from the originator that these payments fall into one of these categories. These monies are reported under Treasury Account Symbol 20–3220. Note: Kansas City SPC Only. Deposits received for this account in sites other than Kansas City, should be transferred via Form 2158 to Kansas City. See IRM 3.17.21.3 Credit Transfers Between Campuses

# Account 2355 Review Procedures

3.17.15.6.15.1 (06-19-2020) Account 2355 Review Procedures Verify, reviewing samples, the documents journaled into this account belong in this account (Kansas City Only). Ensure the contra account was journaled in Account 6400 (Kansas City SPC). Review sample transactions, verifying supporting documentation is present and supports the journal action. Ensure re-class is completed, if required. Ensure Form 2158 was prepared to transfer money to Kansas City (Non-Kansas City sites only).

# Account 2360 Conscience Funds

3.17.15.6.16 (10-01-2011) Account 2360 Conscience Funds This receipt account represents monies collected and placed in the Treasury General Fund Accounts. Collections may be cash, check or money order applicable to this General Fund Account. Receipts are recorded in this account upon preparation of Deposit Ticket, SF 215A. The SPC director is personally accountable for these funds until deposits into the Treasury Account are confirmed. Included in this account are monies for Treasury Account symbols 20–1210 (Conscience Fund). This account can be reduced only through adjustment between the Funds or Revenue Receipt accounts as all SF 5515's normally are applied to the Revenue Receipts Withholding Class. Account is maintained on a fiscal year.

# Account 2360 Review Procedures

3.17.15.6.16.1 (10-01-2011) Account 2360 Review Procedures Ensure document clearly states for conscience fund or anonymous. Ensure documents are maintained, journaled and balanced separately in Account 6400.

# Account 4610 Unapplied Advance Payments

3.17.15.6.17 (11-18-2024) Account 4610 Unapplied Advance Payments This liability account will be used to record advance payments voluntarily made by taxpayers in anticipation of deficiency or additional assessments of all classes of tax and advance payments (including cash bonds) in pre-refund audit cases. The balance on this account represents all such payments which have not been assessed, applied to taxpayer accounts, refunded or transferred to other offices. Account 4610 will be supported by subsidiary records established to identify the taxpayer, amount of advanced payment and subsequent assessment application, refund, or transfer of the collection. Note: Ogden SPC uses this account for Visa Claims 1042, withholding for Whistleblower 945 and IRC 6603 deposits.

# Account 4610 Review Procedures

3.17.15.6.17.1 (11-18-2024) Account 4610 Review Procedures Ensure account is being operated per IRM procedures. Note: Account may contain payment documents that are prepared by Examination with the exception of IMF $100 Million Dollar taxpayers. Verify spreadsheet from Exam is being maintained and balances with total received IRC 6603 deposits stored in this account. Informant rewards are journaled into this account using the 496 window, while all other journals in this account utilize the 400 window. NMF related items must contain backup documentation containing information regarding which tax account it will post to and after six months in this account, a case file folder must be prepared for each item along with a case history sheet. Ensure account is balanced monthly to the general ledger.

# Account 4710 Offers in Compromise (Ogden Only) (Information Only) (Account was moved to Ogden, February 26, 2019)

3.17.15.6.18 (09-20-2019) Account 4710 Offers in Compromise (Ogden Only) (Information Only) (Account was moved to Ogden, February 26, 2019) This liability account is used to hold and control amounts received with Offers-in-Compromise, while the offer is being processed. Monies recorded in this account are Deposit Fund amounts deposited under Treasury Symbol 20X6879. Deposit Fund monies may be reclassified to revenue receipts and applied to taxpayer accounts, refunded upon rejection or withdrawal of the offer, or transferred to another SPC on Form 2158. Transfers will be reclassified by the receiving SPC. This account is supported by individual records within the Data Base. Application, refund, or transfer must not exceed the credit available in the individual record. The external subsidiary file is the Record of Offer-in-Compromise, Form 2515 or 4710–CG. Note: Ogden SPC Only. Deposits received for this account in sites other than Ogden, should be transferred via Form 2158 to Ogden. See IRM 3.17.21.3 Credit Transfers Between Campuses

# Account 4720 Sales of Seized Property (Ogden Only)

3.17.15.6.19 (06-19-2020) Account 4720 Sales of Seized Property (Ogden Only) This liability account is used to hold and control amounts received as proceeds from the sales of seized property until proper distribution documents are completed by the collection functions. Deposit Fund monies may be reclassified to revenue receipts and applied to an outstanding tax liability refunded to taxpayer when amount is over the tax liability or transferred to another SPC on Form 2158. Transfers of Deposit Fund amounts will be reclassified by the receiving campus. Note: See IRM 3.17.21.3 Credit Transfers Between Campuses This account is supported by individual records in the RRACS Data Base. Application, refund or transfer must not exceed the credit available in the individual record. The external subsidiary file is the Deposit Fund Record, Property Sales and Deposits, Form 1983.

# Account 4720 Review Procedures

3.17.15.6.19.1 (06-19-2020) Account 4720 Review Procedures Review of this account should be performed quarterly: Compare RRACS 0135 report to Form 2433 document to ensure correct information has been journaled (for example. journal number, money amounts, etc.). If corrections were made they will be documented on the balance log that is maintained in the front of the 4720 account folder. Compare balance corrections to the DPS to verify that all corrections have been completed.

# Account 4730 Miscellaneous Deposit (Ogden Only)

3.17.15.6.20 (06-19-2020) Account 4730 Miscellaneous Deposit (Ogden Only) This liability account is used to hold and control miscellaneous deposit fund amounts. Included in this account will be amounts requested held by CI when related to an on-going investigation and other specific transactions authorized by HQ. Deposit fund monies may be reclassified to revenue receipts and applied to outstanding tax liabilities or assessments, refunded to taxpayers when amount is in excess of liability or transferred to another campus on Form 2158. Note: See IRM 3.17.21.3 Credit Transfers Between Campuses This account is supported by individual records in RRACS. Application, refund or transfer must not exceed the credits available in the individual records.

# Account 4730 Review Procedures

3.17.15.6.20.1 (09-09-2025) Account 4730 Review Procedures Ensure money amount matches with RRACS 0137. Ensure each Doc ID , original prepared dated and balance in open status is listed. Ensure history sheet is annotated with all actions taken. Ensure semi-annual verification is completed. Ensure copy of the memo is in the case file.

# Account 4910 Disbursement Loss

3.17.15.6.21 (09-20-2019) Account 4910 Disbursement Loss This liability account provides internal control for disbursement losses (unrecoverable erroneous refunds). Cases will be maintained in this account while relief for the accountable officer is requested. A case will be transferred from Account 1530 when the case is determined to be uncollectible. Documentation will explain why the case is determined uncollectible. A case will be transferred from Account 1540 when the case is determined to be uncollectible or the statute expires. Documentation will explain why the case is determined uncollectible. The case documentation will be used to support the relief request. If a taxpayer makes a payment while in Account 4910, then credit Account 4910 and debit SCCF account. When relief is granted, Account 6920, Disbursement Write-Off, will be debited and Account 4910 will be credited to provide relief.

# Account 4910 Review Procedures

3.17.15.6.21.1 (06-19-2020) Account 4910 Review Procedures When the two or five year statute for collection has expired on erroneous refunds or has been deemed uncollectible. Ensure the write off memo for disbursement losses is present. Compare the RRACS Report 051 to the total of the memos for the month.

# Account 4970 Unapplied Refund Reversal

3.17.15.6.22 (12-11-2024) Account 4970 Unapplied Refund Reversal This account is used to record, and control canceled refund checks prior to research for proper application. The items included in this account are only those checks generated manually or through IDRS, which cannot be input by the disbursing office directly to Master File. This account is used to control Doc Code 45 refund items that are received due to mismatch of money amounts. Resolution of these items may require contact with the Regional Finance Center (RFC) and the Fiscal Service. Discrepancies under $5.00 will be resolved by preparing Form 3809 and using account 6540, Small Debit and Credits Cleared, requesting a journal action.. If any items cannot be resolved through research and have been in the account for over two years, follow-up contact with RFC and BFS, administrative action may be requested. Administrative approval to charge Unapplied Refund Reversal credit amounts to Account 6800, Excess Collections and charge debit items to Account 1840, Other Receivables, may be granted. Authority for approving such action may not be delegated below ACO operations manager level. All cases should be fully documented on a case history sheet regarding research performed, destruction of records, contacts made, or any related correspondence to ascertain that resolution is no longer possible. This account is used to control IPAC-D and IPAC-R receipts until the tapes are processed at ECC or manual documents are prepared. Individual records will be maintained for each IPAC document. Individual records from refund cancellations that result in unpostable transactions can be resolved by researching the UPC code on IDRS. Unpostable conditions should be worked from SCCF by ACO personnel, per IRM 3.17.30.13.3(4a), Resolution of Nullified Unpostable Items, and should not be held in the 4970 account. All items placed into this account are refunds or refund cancellations that must be conducted to issue a refund to a taxpayer. Items placed in this account will be subject to expedite research to determine proper application and will be transferred to the proper taxpayer's account upon identification to prevent refund delays and paying additional interest. Refunds and cancellations transferred from this account to a miscellaneous fund must be reclassified. The external subsidiary file documents are Form 3809 associated with Form 1098, Form 3245 and IPAC Treasury Receivable, Accounting and Collection System (TRACS).

# Account 4970 Review Procedures

3.17.15.6.22.1 (09-20-2019) Account 4970 Review Procedures Compare the following reports with the account balance worksheet: RRACS Report 0130 IPACR Suspense Report RRACS Report 0138 IPACD Suspense Report Review the timeliness of the case files. Ensure all case file history sheets are fully documented regarding research, contacts made and any other actions taken. Ensure proper documents were prepared and all documentation is present. Follow up documentation is present. Note: How the unpostable is resolved depends on the reason it unposted. Every effort should be made to resolve Unpostable conditions within four weeks of receipt. See IRM 3.17.79.11.3, Unpostable Cases Received from Rejects/Refund Inquiry.

# Account 4971 Unapplied External Leads Real Account (Kansas City Only)

3.17.15.6.23 (07-02-2021) Account 4971 Unapplied External Leads Real Account (Kansas City Only) This account is used to record and control unapplied external leads prior to research for proper application. The items included in this account also include unapplied external leads which cannot be applied directly to MF. The external subsidiary file documents are Form 3809s. For processing procedures refer to IRM 3.17.64.18, External Leads Processing (ELP) Ogden and Kansas City CFO RACS Only.

# Account 4971 Review Procedures

3.17.15.6.23.1 (06-19-2020) Account 4971 Review Procedures Ensure Form 3809 and backup are maintained in file. Some deposits will remain in Account 4971. Supporting documentation for these monies remaining in GL 4971 will be supplied by IVO-external leads and maintained in Account 4971 file with the Form 3809.

# Account 4975 Liability, DOJ Receipts (Kansas City Only)

3.17.15.6.24 (10-01-2011) Account 4975 Liability, DOJ Receipts (Kansas City Only) This liability account is used to control unapplied lockbox items from the DOJ until research can be accomplished to determine appropriate application or reversal to DOJ. The lockbox accounts will be maintained in an external subsidiary file, consisting of a copy of the listings, cross referenced with the applicable journal number. As each item is identified and applied, the supporting subsidiary document should be annotated and the remaining balance corrected to assist in the monthly reconciliation. Items placed in this account will be subject to expedite research to determine proper application and will be transferred to the proper taxpayers account upon identification. If any items cannot be resolved through research and follow-up with DOJ and have been in the account for over two years, administrative action may be requested. All cases should be fully documented regarding research performed, destruction of records, contacts, related correspondence, etc. to ascertain that resolution is no longer possible. Once approval has been granted these items will be transferred to Account 6800, Excess Collections. Authority for approving such action may not be delegated below Operation level.

# Account 4975 Review Procedures

3.17.15.6.24.1 (03-18-2020) Account 4975 Review Procedures Pull a sample of open case files. Compare the case file balance to the RRACS Reports 0130 and 0138. Verify source documentation is present and supports the journal actions. Any items over 2 years old should be moved to the 6800 account.

# Account 4985 IPACR Suspense

3.17.15.6.25 (10-01-2011) Account 4985 IPACR Suspense This account is used to record and control IPACR receipts prior to research for proper application. Items not identified in Accounts 4970 and 4975 will be included in this account.

# Account 4985 Review Procedures

3.17.15.6.25.1 (10-01-2011) Account 4985 Review Procedures Monitor and review as needed.

# Account 6310 Miscellaneous Fees

3.17.15.6.26 (03-28-2022) Account 6310 Miscellaneous Fees This account records the liability for fees and services rendered. The following fees will be recorded in Account 6310: 2320 Duplication of Exempt Organization Master File (EOMF) Documents 2330 EP/EO User Fee 2335 EP/EO User Fee Increase (CSPC) 2340 Photocopy Fee (Current Year) 2395 OIC User Fee 2342 Photocopy Fee (Prior Year) The six individual accounts mentioned above must be balanced and maintained separately within Account 6310.

# Account 6310 Review Procedures

3.17.15.6.26.1 (09-20-2019) Account 6310 Review Procedures Reports/Documents received from RRACS for review: RRACS Report 004 - Monthly General Ledger Trial Balance (MTRIAL) RRACS Report 051 - General Ledger Account Details (For each contra account listed) Balanced contra account worksheet Account folder with maintained documentation enclosed The balanced contra account worksheet will have a beginning balance of zero at the beginning of the new fiscal year (FY). The ending balance at the end of each month will carry over to the next month. The account folder will maintain Form 1963, Form 2221, Form 8166, Form 3244, Form 813, Form 2424 and copies of deposit tickets, checks. memorandums, etc. Verify the collection is maintained behind the correct contra account, ensure monies are transferred to other campuses timely, when indicated and journal entries were posted properly. Verify the correct journal of debits and credits from RRACS 051 are listed properly on the balance worksheet and the ending balance equals the account general ledger net amount. Ensure the worksheet is initialed and dated by the balancer. Ensure the manager reviewed the account during the quarter; verify their initials and date of their review. When the review is completed, initial and date both the balancers worksheet and the RRACS Report 004. Provide a copy of the reports analyst's review summary to management.

# Account 6400 Miscellaneous Revenue Collections

3.17.15.6.27 (09-20-2019) Account 6400 Miscellaneous Revenue Collections This account is used to record the amount of collections received as a result of judgments for fines, penalties, or court costs asserted by federal courts incident to evasion of payment of taxes, offers accepted in lieu of such liabilities and other non- assessable specific penalty offers. This account is also used to record miscellaneous collections that are not assessable on the taxpayers account. This account is used to record all monies/revenue collected for: 2310 Treaty Country Receipts (20–3220) 2320 Miscellaneous receipts not attributable to fees or assessed tax, penalty and interest (20–3220) 2325 Miscellaneous Forfeiture Receipt (20–1099) 2345 Presidential Election Campaign (20X5081.1) 2350 Public Debt (20X5081.1) 2355 Federal Court Ordered Restitution for Costs and Penalties (20–3220) 2360 Conscience Fund (20–1210) 2365 LIFO Payments, Rev Proc 97- 44 Settlement Payments (20–3220) 2370 Mortgage Subsidy Bond Receipt (20–3220) The nine individual accounts mentioned above must be balanced and maintained separately, within Account 6400.

# Account 6400 Review Procedures

3.17.15.6.27.1 (06-19-2020) Account 6400 Review Procedures Receive from RRACS the reports/documents needed to perform review: RRACS Report 004 - Monthly General Ledger Trial Balance (MTRIAL) RRACS Report 051 - General Ledger Account Details, (For each contra account listed) Balanced contra account worksheet Account folder or case file with maintained documentation enclosed The balanced contra account worksheet will have a beginning balance of zero at the beginning of the fiscal year (FY). The ending balance for each month will carry over to the next month. The account folders will maintain source documentation supporting journal actions. Review sample transactions/files, verify the collection is maintained behind the correct contra account, ensure monies are transferred to other campuses when indicated and journals were created properly. Verify that the correct journal of debits and credits from the RRACS 051 are listed properly on the balanced worksheet and the ending balance equals the account general ledger net amount. Ensure the worksheet is initialed and dated by the balancer. Ensure the manager or lead of the team who maintains the account has reviewed the account during the quarter by verifying their initials and date review was performed. When the review is completed, initial and date the balancers worksheet. Provide a copy of the reports analyst's review summary to management.

# Account 6510 Over-Assessments Credited

3.17.15.6.28 (09-20-2019) Account 6510 Over-Assessments Credited Amounts of over-assessments (abatements) of previously-assessed tax, penalty and interest certified and credited to taxpayer accounts are recorded in this account. The account represents the total over-assessments of tax, penalty and interest credited to taxpayer accounts during the year. Entries to this account are obtained from the SC Recaps (abatement total). They are further supported by file copies of Form 2188. This account is also used for reversals of erroneous abatements. These entries are obtained from the Form 2188 and Form 3465. This account is also used to journal reactivation of erroneous abatements when the original abatement has been written off in a prior fiscal year. External subsidiary record is the file of Form 2188s.

# Account 6510 Review Procedures

3.17.15.6.28.1 (09-23-2014) Account 6510 Review Procedures Review case file to verify Form 2188 is present to substantiate items in this account.

# Account 6565 Refund Cancellation Credits Allowed

3.17.15.6.29 (06-19-2020) Account 6565 Refund Cancellation Credits Allowed The monies posted to this account are indicative of the processing which allows a refund cancellation credit (TC 841) to post to a taxpayer's account when a refund was issued, but never negotiated by the taxpayer. IRS is legally obligated to re-credit the taxpayer's account for the amount of the check if Fiscal Service either cannot return a credit to IRS under the terms of the competitive equality Banking Act of 1987 (Limited Pay-ability) or has returned a credit where the IRS cannot locate the credit. External subsidiary record is the file of paper documents used as described above.

# Account 6565 Review Procedures

3.17.15.6.29.1 (06-19-2020) Account 6565 Review Procedures Review the case file Form 3809's, verifying the stamped journals are correct per the source document. The supporting documentation should demonstrate adequate Category criteria of 1, 2, 3, or 4. For Category 3 items - the operation manager's signature is required. Compare the monthly balanced account worksheet to the case file item and amount. Ensure the worksheet is initialed and dated by the balancer. Provide a copy of the review summary to management.

# Account 6700 Foreign Check Collection Cost and Miscellaneous Bank Charges

3.17.15.6.30 (09-20-2019) Account 6700 Foreign Check Collection Cost and Miscellaneous Bank Charges This account is used to record charges by the depository banks, or by the cash division of the Treasurer's office, for processing foreign checks and other miscellaneous fees, including encoding error charges. These charges will normally be made on SF 5515. External subsidiary record is the case file.

# Account 6700 Review Procedure

3.17.15.6.30.1 (04-07-2014) Account 6700 Review Procedure Review and monitor as needed.

# Account 6801 Expired External Leads

3.17.15.6.31 (07-02-2021) Account 6801 Expired External Leads This account is used to record and control expired external leads after research for proper application. The items included in this account are only those expired external leads which cannot be applied directly to MF. If any items over two years from the deposit date cannot be resolved through research and follow-up with IVO-external leads, prepare Form 3809 to Debit 4971 and Credit 6801 for the remaining amount for each Doc ID (DT Number) in Account 4971. The external subsidiary file documents are Form 3809s transferring monies from Account 4971 to Account 6801.

# Account 6801 Review Procedures

3.17.15.6.31.1 (10-01-2018) Account 6801 Review Procedures Review case folders to ensure Form 3809's or 132B transferring monies from Account 4971 to Account 6801 are present along with the 156 journal print.

# Account 6905 ID Theft Erroneous Refund Write-Off

3.17.15.6.32 (07-02-2021) Account 6905 ID Theft Erroneous Refund Write-Off This account provides internal control for identity theft disbursement losses. When write-off approval is granted, this account will be debited to provide credit to Account 1545, Identity Theft Erroneous Refunds. Cases will be maintained in this account after write-off approval until fiscal year-end. For additional information see IRM 3.17.64.17.11, Identity Theft Erroneous Refund Systemic Write-Offs. IDT write-offs became systemic effective February 2019 and will be performed through a RRACS batch journal by the 12th workday of the month. The batch journal number will be a 174 and will include the Doc-ID. This will credit account 1545 and debit account 6905. The RRACS report 155D, Matched IDT Erroneous Refund Write Offs, will list all matched write off items. The RRACS report 155E, Unmatched IDT Erroneous Refund Write Offs will list all unmatched write off items. The RRACS Report 155D and 155E will be placed in the SPC Main Menu/Miscellaneous and can be printed.

# Account 6905 Review Procedures

3.17.15.6.32.1 (09-20-2019) Account 6905 Review Procedures Verify write-off memos are signed by the operations manager for the manual process. The matched RRACS Report 155D plus any write off memos will equal the 6905 account on the Daily Trial Balance.

# Account 6907 Return Preparer Misconduct Erroneous Refund Write-Off

3.17.15.6.33 (10-01-2015) Account 6907 Return Preparer Misconduct Erroneous Refund Write-Off This account provides internal control for return preparer misconduct disbursement losses and was effective on July 1, 2015. RPM write-off is systemic and will be done through a RRACS batch journal. The batch journal number will be 173 and will include the doc-id. This will credit the 1547 account and debit the 6907.

# Account 6907 Review Procedures

3.17.15.6.33.1 (10-01-2018) Account 6907 Review Procedures Ensure the 173 batch total agrees with the general ledger.

# Account 6920 Disbursement Write-Off

3.17.15.6.34 (09-20-2019) Account 6920 Disbursement Write-Off This account provides internal control and accountability for disbursement losses. When relief is granted, this account will be debited to provide credit to Account 4910, Disbursement Loss. This account should remain in the accounting area for two years, then send to Records Storage with a destroy date of six years, three months after the period of the account as outlined in Document 12990. To locate this information, open the attached link and select the Current revision date. Then refer to the information in the table below: IRS Records Control Schedules (RCS) Schedule Item Page 29 Tax Administration - Taxpayer Services Records Revenue General Ledgers (formerly Item 165) 29 165 475

# Account 6920 Disbursement Write-Off Review Procedures

3.17.15.6.34.1 (09-20-2019) Account 6920 Disbursement Write-Off Review Procedures Verify the memo in the file as a source document and stamped with journal. Verify journal Debit 6920 Credit 4910.

# Account 6950 Department of justice (DOJ) Collection Hold-back (Kansas City Only)

3.17.15.6.35 (06-19-2020) Account 6950 Department of justice (DOJ) Collection Hold-back (Kansas City Only) Each year the Appropriations Act for the Department of Justice (DOJ) authorizes DOJ to retain 3% of all amounts collected pursuant to the DOJ's civil debt collection litigation activities. Account 6950 is used to record and journal the 3% amount retained by DOJ. Forms 3809 are the external subsidiary.

# Account 6950 Review procedures

3.17.15.6.35.1 (06-19-2020) Account 6950 Review procedures The reports analyst must review this account quarterly to ensure that the journaling and balancing actions are accurate and timely. Refer to IRM 3.17.243, Miscellaneous Accounting and IRM 3.17.63, Redesigned Revenue Accounting Control System, for detail processing of this account. Pull sample cases to verify journal action for 3% total and tax class journal entries. Check the Balancing Group 6950 monthly General Ledger and spreadsheet for any open journal action not processed timely. Provide a copy of the reports analyst review summary to management.

# Losses and Shortages

3.17.15.6.36 (10-01-2018) Losses and Shortages The following are the three Losses and Shortages accounts: Account 7610 - Embezzlement, Thefts and Negligence Account 7620 - Unexplained Losses Account 7650 - Deposit Discrepancies These accounts are supported by individual records in the Losses and Shortage file within RRACS. Each individual record requires its own Doc ID. Unless known to be otherwise, tax class will always be 2. Source documents related to the losses and shortages are: Form 3244 Memorandum granting relief for losses or shortages other than by payment Memorandum or letters stating losses or shortages Form 2424 Form 813 Form 215 Form 5515 Effective July 15, 2013, a new RRACS 0576 Report titled Electronic Check Processing (ECP) Deposit Discrepancy Support List is available. This monthly report includes all open ECP (Lockbox) Deposit Discrepancies. The total money amount must equal the open case files.

# Account 7610 Embezzlement and Thefts

3.17.15.6.37 (07-02-2021) Account 7610 Embezzlement and Thefts This asset account is used to record cash shortages of collections, losses from robbery or theft, embezzlement of collections and counterfeit bills. The balance in this account represents the total amount of such losses or shortages for which restitution or reimbursement may be obtained, or for which relief may be granted. This account is supported by reports and case history files covering the details of each recorded collection loss or shortage. Case history files may include, but not exclusively: TIGTA memorandum TIGTA report of investigation (ROI) Copy of document transferring credit to the injured taxpayer's account Transcript of injured taxpayer's account showing the credit from Account 7610 Copy of the preliminary report and any supplemental reports Copy of the internal controls in place at the time of the loss Any internal control changes Copy of court documents A list of any payments made or offsets History of contacts with TIGTA, Court, Department of Labor, Kansas City DOJ lockbox and any other areas/agencies Internal Revenue Code (IRC) Section 7804(c) assessment documents (non-court case) The reports analyst must review this account to ensure case files have required supporting document and updated history sheets.

# Account 7620 Unexplained Losses

3.17.15.6.38 (06-19-2020) Account 7620 Unexplained Losses This asset account is used to record unexplained losses. An unexplained loss is an apparent deposit discrepancy that cannot be collected under the Federal Claims Collection Act (FCCA). When the Service cannot establish the bank's liability for a deposit discrepancy, the loss is considered unexplained. Unexplained losses of $10,000 or more require Treasury's approval. This account is supported by case history files covering the details of each recorded collection loss or shortage. Case history files may include: Copies of the debit voucher Copy of the deposit ticket Copy of Form 813 Correspondence to/from depository Correspondence to/from bank Copy of taxpayer's check (front/back) Transcript of the taxpayer's account Historical record of attempts to resolve the discrepancy This account is included as an accountability for the list of accountable officers found in IRM 3.0.167-1, List of Accountable Officers. The reports analyst must review this account to ensure case files are complete with required supporting documentation and updated history sheets.

# Account 7650 Deposit Discrepancies

3.17.15.6.39 (06-19-2020) Account 7650 Deposit Discrepancies This asset account is used to record amounts of deposit discrepancies which are discovered by the depositories. This account may also be used when the Payment Tracer function has unresolved encoding errors, where extensive research has been completed and the credit cannot be located. These items are considered true deposit shortages for accountability purposes. The balance in this account represents the total amount of such losses or shortages for which restitution or reimbursement may be obtained, or for which relief may be granted. Account 7650 is supported by reports and case history files covering the details of each recorded collection loss or shortage. Case history files may include: Copy of the debit voucher Copy of the Deposit ticket Copy of Form 813 Correspondence to/from depository Correspondence to/from bank Copy of taxpayer's check (front/back) Transcript of the taxpayer's account Historical record of attempts to resolve the discrepancy This account is included in the accountability of the accountable officer. Review Account 7650 monthly to make sure bank contact is timely and identify discrepancies that require relief. Unresolved cases over $1,500 are forwarded to Counsel for a recommendation to file suit or stop collection action against the depository. If Counsel recommends termination of collection action, administrative resolution under Delegation Order 1–25, Termination of Collection Action against Federal Depositaries or the DOJ is requested.

# Review of Miscellaneous Items

3.17.15.7 (10-01-2011) Review of Miscellaneous Items Daily, research SP intranet for: Servicewide Electronic Research Program/Information Alerts IRM Updates

# Non-Master File (NMF) (Kansas City only)

3.17.15.7.1 (07-02-2021) Non-Master File (NMF) (Kansas City only) Reviewing the NMF accounts Perform trend analysis on various reports retained from both Automated Non-Master File (ANMF) and RRACS system. Analyze and identify problem areas and/or procedural issues. Ensure NMF accounts are balanced monthly with the General Ledger Accounts. Perform periodic reviews on documents posting to ANMF: Abatements, manual refunds, closing agreements, Form 2424 and Form 3809. Review the above documents for timeliness of receipt and input. Ensure IRM 3.17.46, Automated Non-Master File Accounting, procedures are being followed. Perform written quarterly reviews for manager and include recommendations to resolve issues. A training course is now available in ITM for ANMF. This item is informational only. ITM 10740 Processing Non-Master File Accounts New hires must take this training within 30 days of reporting to the team. Refresher training should be taken as needed at management's discretion.

# Score Card

3.17.15.8 (08-18-2022) Score Card The score card is used to track the timely submission of the RRACS reports to CFO and SP HQ and establish controls/checks and balances to ensure timelines are met. CFO/SP Score Card consists of six elements: CARS Supplemental CARS Statement of Difference (no longer scored) Form 3997 Trace ID (no longer scored) Suspense Accounts-20F3885 Suspense Accounts-20F3500 and 20F3502 Informant Reward Account 20X5433 (Ogden only)

# SP/CFO Score Card - End of Month Balancing for CARS Submission (Formerly SF 224)

3.17.15.8.1 (06-19-2020) SP/CFO Score Card - End of Month Balancing for CARS Submission (Formerly SF 224) SF 224 Timely Submission Green - Submission made by 11:00 AM local time on second business day. Yellow - Submission made from 11:01 AM to 1:00 PM local time on second business day. Red - Submission made after 1:00 PM local time of the second business day. Potential 224 Problem Posting occurring after SF 224 generation in RRACS. Requests for the SF 224 Supplemental Report. Systemic problems (Yellow and Red criteria do not apply). Password problems. Failing to verify computer connections to CARS. Failing to ensure the CARS users are certified. SF 224 Completeness Green - All RRACS transactions reported. Yellow - Partial RRACS transactions reported. Red - No RRACS transactions reported. SF 224 Accuracy Green - All RRACS transactions accurate. Yellow - Partial RRACS transactions accurate. Red - No RRACS transactions accurate.

# SP/CFO Score Card - Supplemental CARS Submission (Formerly SF 224 Supplemental, Statement of Transactions)

3.17.15.8.2 (10-01-2018) SP/CFO Score Card - Supplemental CARS Submission (Formerly SF 224 Supplemental, Statement of Transactions) SF 224 Supplemental Timely Submission Green - Submission made by 1:00 PM local time on third business day. Yellow - Submission made from 1:01 PM to 3:00 PM local time on third business day. Red - Submission made after 3:00 PM local time on the third business day. Potential SF 224 Supplemental Problems Posting occurring after SF 224 generation in RRACS. Systemic problems (Yellow and Red criteria do not apply). Password problems. Failing to verify computer connections to CARS. Failing to ensure the CARS users are certified. SF 224 Supplemental Completeness Green - All transactions completed. Yellow - Partial transaction completed. Red - No transactions or journals completed.

# SP/CFO Score Card - Statement of Difference

3.17.15.8.3 (09-20-2024) SP/CFO Score Card - Statement of Difference On Time Submission: Green - Reconciliation completes in three workdays after the 119 journal posts to RRACS. Yellow - Reconciliation completes in four or five workdays after the 119 journal posts to RRACS. Red - Reconciliation completes in six workdays after the 119 journal posts to RRACS. Statement of Difference - Completeness Green - All columns of information provided and accurate. Yellow - Missing details or errors on five or less rows of differences. Red - Missing details or errors on more than five rows of differences. Statement of Difference - Supporting Documentation Green - Supporting backup for all the required three audit months or older differences. Supporting backup for all disbursement items. Yellow - Supporting backup missing for up to two items. (backup documentation required for deposit items with audit month three months or older and all items in disbursements. Red - Missing supporting backup for more than two items (backup documentation required for deposit items with audit month three months or older and all items in disbursements. Statement of Difference - Balancing Green - Report balances between RRACS and CARS. Yellow - One audit month total does not balance between CARS and RRACS. Red - More than one audit month total does not balance between CARS and RRACS. Statement of Difference - Aged Items Green - No aged items on the report containing a confirm date more than three months old. Yellow - Aged items with confirm date of four to five months old. Red - Report contains confirm date greater than five months old.

# SP/CFO Score Card - Form 3997, Reconciliation of General Ledger Accounts

3.17.15.8.4 (09-20-2024) SP/CFO Score Card - Form 3997, Reconciliation of General Ledger Accounts 3997 - Timeliness Green - Received on or before the 25th of the month. Yellow - Received after the 25th but within two business days.. Red - Received after two business days. 3997 - Completeness and Accuracy Green -Complete and accurate information provided for all columns. Yellow -Incomplete and/or inaccurate information on two or less items. Red -Incomplete and/or inaccurate information on more than two items. 3997 - Supporting Documentation Green -Supporting backup for all aged reconciled and unreconciled items. Yellow -Supporting backup for aged reconciled and unreconciled items except for one item. Red -No supporting backup for aged reconciled and unreconciled items or more than one item missing. 3997 - Signature Green -All parties Signed. Yellow -No yellow option available. Red -Not all parties signed. 3997 - Aged Reconciled Items Green - No aged reconciled item(s). Yellow - One or more aged reconciled item(s) reported for the first time. Red - One or more aged reconciled item(s) reported two or more consecutive accounting periods. 3997 - Unreconciled Items Green - No unreconciled item(s) or unreconciled item(s) reported for the first time. Yellow - One or more unreconciled item(s) reported for the first time. Red - One or more unreconciled item(s) reported for two or more consecutive accounting periods.

# CFO Score Card - Suspense Accounts - 20F3885 Process

3.17.15.8.5 (09-14-2023) CFO Score Card - Suspense Accounts - 20F3885 Process Timeliness Green - The IPAC Log sheet for suspense account 20F3885 received by 1:00 PM local time on the third business day of the following month. Red - The IPAC Log sheet for suspense account 20F3885 is received after 1:00 PM local time on the third business day of the following month. IPAC Aged Items Green – 30 days or less in suspense. Yellow – 31 to 45 days in suspense. (Accounting Operations will be contacted.) Red – 46 to 60 days in suspense. (Campus director will be contacted.) Note: If over 60 days, a red score will be given and the Director of Revenue Accounting Operations will also be contacted. Supporting Documentation Green – Corrective Action Log sheet is received to support items over 45 days old on the IPAC Log sheet. Red – Corrective Action Log sheet is not received to support items over 45 days old on the IPAC Log sheet. Signature Green – All signatures present on IPAC Log Sheet and Corrective Action Log sheet. Red – Missing signature(s) on either IPAC Log Sheet or Corrective Action Log sheet.

# CFO Score Card - Percentage of Suspense for 20F3885

3.17.15.8.6 (09-20-2024) CFO Score Card - Percentage of Suspense for 20F3885 Suspense Account 20F3885 - Timeliness Green - The Suspense Account Percentage Worksheet is received by 1:00 PM local time on the third business day of the following month. Red – The Suspense Account Percentage Worksheet is received after 1:00 PM local time on the third business of the following month. Suspense Account 20F3885 - Worksheet Green – 5% or less Yellow – 6% to 9% Red – 10% or more Suspense Account 20F3885 - Signature Green – All signatures present on the Suspense Account Percentage Worksheet. Red – Signature(s) missing on the Suspense Account Percentage Worksheet.

# CFO Score Card - Suspense Accounts 20F3500 and 20F3502 Process

3.17.15.8.7 (09-20-2024) CFO Score Card - Suspense Accounts 20F3500 and 20F3502 Process Timeliness Green – Submitted worksheet by 1:00 PM local time on the third business day of the month. Red – Submitted worksheet after 1:00 PM local time on the third business day of the month. Suspense Account 20F3500 and 20F3502 - Efficiency Green – Zero amount within current month. Red – A penny or more within current month. Suspense Account 20F3500 and 20F3502 - Supporting Documentation Green – Supporting documentation received. Red – Missing supporting documentation. Suspense Account 20F3500 and 20F3502 - Signature Green – Suspense 20F3502 spreadsheet is signed by RACS manager. Red – Suspense 20F3502 spreadsheet is not signed by the RACS manager.

# SP/CFO Score Card - Informant Reward Account 20X5433 (Ogden Only)

3.17.15.8.8 (06-19-2020) SP/CFO Score Card - Informant Reward Account 20X5433 (Ogden Only) Timeliness Green - Informant Reward Balance is received by 1:00 PM local time on the third business day of the following month. Red - Informant Reward Balance is not received by 1:00 PM local time on the third business day of the following month. Efficiency Green - CARS balance of the Informant Reward account is a positive or zero amount. Red - CARS balance of Informant Reward account is negative amount. RACS Manager Signature Green - CARS balance of Informant Reward account statement is signed by the RACS manager. Red - CARS balance of Informant Reward statement is not signed by the RACS manager.