The following graphic shows a sample Memorandum with the required verbiage for administrative resolution of erroneous refunds on the first half of the page and the associated case listing on the second half of the page. Below is a description of the wording on the Memorandum:The header line of the memorandum reads: MEMORANDUM FOR DIRECTOR, SUBMISSION PROCESSING, Taxpayer ServicesThe second line on the header is the FROM: and has the Field Director's name.The third line is the Subject: line and reads: Administrative Resolution of Erroneous Refund Losses, followed by two carriage returns.The body of the memorandum reads: The Director Submission Processing TS is authorized to administratively resolve erroneous refund losses. Attached are the January 2013 losses. I certify that none of the cases involve employee fraud. {one carriage returns}. If there are any questions, please have a member of your staff contact {blank line for name} at {blank line for telephone number}.The last line reads: Attachment(s)Below is a description of the Case Listing:The header line is centered and reads: Erroneous Refund Losses, {Carriage Return} Month-YYYY, {Carriage Return} Campus Name.The input columns on the listing are labeled from left to right as follows: Accountable Director, Case Number, Loss Amount, Cause of Loss and ERSED.There are 3 examples under the input columns, one of the example reads: Accountable Officer: John Doe 1, Case Number: 2011-15-0001, Loss Amount: $1,000.00, Cause of Loss: Payment Over Cancellation and ERSED: 1/15/2008. The remaining two examples have similar information.At the bottom of the input columns the Total Cases and the Total Loss Amount are shown.At the bottom of the sheet there is a statement that reads: I certify that the irregularity in the accounts(s) of {director's Name(s)} are administratively resolved and approve the write-off of these losses to the 6920 General Ledger Account, Disbursement Write-Off.The statement is followed by a signature and date line for the Director, Submission Processing, TS .