This IRM includes instructions for:

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

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

Each Master file is then processed under separate project programs,

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

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

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

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

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

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

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

Control D - Secured web-based on-line report viewing system. Control D Web can be accessed by using the following link. CONTROL-D/WebAccess Server - LOGIN (irs.gov) Request Type = Login Window

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

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

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

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

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

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

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

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

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

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

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

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

The IBM CSA Section is responsible for the following:

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

PVS is responsible for the following:

PVS is responsible for monitoring any out-of-balance datasets.

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

Each Submission Processing Campus will:

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

GMF1545, SC Trans Release Summaries.

GMF2545 ELF SC Trans Release Summaries

SCF1340, Revenue Receipts Control Sheets (RRCS), daily and weekly. (See Exhibit 3.17.221-3)

GUF5342, Revenue Receipt Control Sheets—Nullified Unpostables, weekly (Tuesday) (See Exhibit 3.17.221-4)

EFT1545, EFTPS Daily Trans Release Summary (OSPC only)

Other EFTPS reports may be received online.

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

All data and control files (i.e., GUF, SCF1340, GMF, EOD, EFTPS, etc.) transmitted via Connect:Direct and magnetic media transmitted daily for the current cycle should be received at ECC no later than 5:00 PM Eastern time each workday.

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

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

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

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

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

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

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

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

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

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

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

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

The projects for each Master File are:

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

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

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

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

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

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

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

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

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

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

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

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

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

Discrepancies should be reported by opening a IRWorks ticket. Annotate the ticket number on the Controls Register.

PVS serves as a liaison between Master File Section and the Submission Processing Campuses to assist in resolving imbalance conditions. PVS is responsible for issuing Data Adjustment Vouchers as necessary when transactional records have to be deleted from Master File processing. See IRM 3.17.221.7, ECC Control Adjustments.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

The MFS staff will initiate a IRWorks to the programmer with an explanation of the problem.

Processing Validation will:

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

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

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

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

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

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

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

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

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

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

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

DAV figures are extracted from the automated DAV program.

The total debit amount for Payment over Cancellation

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

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

The "REC" is used to reconcile the updated Master File balances to the current cumulative net balance on the RACR.

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

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

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

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

The REC is reviewed by the CSA Section immediately following generation of the report controls which are output following successful completion of IMF and BMF determined at the time the RECAP is output. The total of the column labeled “adjustments in progress” should be zero and is verified by the CSA area. There may be counts present in this column by site which indicates a transactional amount is being transferred from one Submission processing Campus to another (TOS and FOS). The CSA notifies IBM Scheduling via IRWorks and Scheduling releases the refund files to BFS to generate control numbers for pre-edit. ECS38 and 39 files for IMF and an ECS41 file for BMF are created after the processing has completed and refund data files have been sent to BFS by scheduling section. There is an agreement that BFS will not issue refunds on the files until the certification files have been received. Automation creates the ECS certification files to transmit to BFS from the following pre-edit files:

The REC is used to reconcile the updated Master File balance to the current cumulative net balances on the RACRs'.

If an imbalance occurs, the CSA will verify source data, transcription amounts and computation of totals. Report any imbalance for error resolution to PVS for preparation of the Data Adjustment Voucher (DAV).

In the Remarks section explain all items listed under Adjustment in Process Column and comment on actions being taken to resolve imbalances. Include original cycle ID of first occurrence.

If the imbalance cannot be resolved, a Priority 1 ticket will be issued by the Master File Section (CSA/RPA) to the programmer. IRWorks ticket priorities are listed below:

An important and sensitive area of Master File processing concerns the issuance of BMF and IMF tax refunds, and should be considered a priority.

If a file cannot be processed, it will be flagged by Service Center Input Processing Automation System (SCIPAS).

All refunds are paid by check or by electronic fund transfer by BFS.

Refunds generated at ECC by weekly Master File and daily IMF processing are transmitted electronically via CONNECT:Direct to BFS.

All refund documents and controls must be reviewed and balanced for completeness and correctness before submitting to Secure Payment System. Balance the refund data to the Master File (460-15 IMF and 160-15 BMF) and to the "Refund Generated" amount on the SC Recap of Assessments, Abatements, and Other Post-Journalized Transactions (460-43 or 160-43).

Some refund cases may be directed to the Error File during processing and will require research to determine validity for further processing.

Refunds determined to be valid will be processed as manual refunds by ECC.

A follow-up telephone contact will be made in twenty-four hours to insure the processing of the manual refunds by BFS.

If the refund is invalid, prepare a DAV requesting that the responsible Submission Processing Campus correct the transaction and complete the necessary journalization.

Department of Treasury requires separate reporting of IMF and BMF refund data, daily for IMF and weekly for BMF. Exceptions would be holidays and elongated processing. This reporting to the Federal Reserve Bank is to insure that funds are deposited into the account for issuance to the taxpayer.

The Processing Validation section will transmit the estimated IMF and BMF Refund Reports, Form MCC-388 to the Department of the Treasury, Secretary Office of Cash and Debt, via e-mail to: Receipts@do.treas.gov, include the Leads and manager on the e-mail. If unable to e-mail, fax to (202) 622-1822. The contact's telephone number is (202) 622-1817. (See Exhibit 3.17.221-26)

The Secretary Office of Cash and Debt will in turn acknowledge receipt of the Refund Report by signing, dating, and faxing acknowledgment back to ECC.

The Refund Report consists of the following data:

ECC Master File Scheduling help desk will contact Kansas City Financial Center (KCFC) when a refund cancellation file is flagged (dropped).

The following information will be provided to KCFC or BFS for replacement media.

Security over disbursement of federal funds is a responsibility shared by Federal agencies and the Treasury Department, primarily through the Financial Center to which payment documents are submitted. Upon receipt of a payment document by a financial center, the first and primary process in examination is the matching and comparison of the electronic signature of the certifying officer to the signature on the Bureau of Fiscal Services (BFS) Form 210, Designation of Certifying Officer.

Kansas City Financial Center requires the following forms to be prepared for the following Secure Payment System (SPS) personnel: (See Exhibit 3.17.221-30 to Exhibit 3.17.221-34)

Forward the completed forms to the Enterprise Computer Center (ECC) Staff Assistants Office for the Director's signature. (The Director of ECC has delegation of Authority) This office will send the completed forms to:

Expiration periods will be calculated based on effective date and will be effective for a full expiration period (as applicable).

Confirmation of acceptance of all delegations and designations will be sent from BFS.

Delegators/designators will receive automatic written notifications two months prior to the expiration of all delegations/designations, as well as automatic written notification of the expiration of delegations/designations not renewed.

When the completed forms are returned, copies of all signed forms are filed in the Internet Trusted Registration Agent (ITRA) folder maintained in PVS.

Requesting a new TRA:

Requesting a new SPS User:

Requesting a Key Recovery:

Requesting to Revoke SPS Users:

Instructions for completing Fiscal Service PKI Nomination Form:

Instructions for completing PKI Certificate Action Request Forms:

Instructions for completing PKI Certificate In-Person Proofing Forms:

The Master File Report of U.S. Internal Revenue Receipts generated monthly is balanced to a worksheet with cumulative revenue receipts data. The data for the area offices is furnished to each Submission Processing Campus via Control D. (180-40-011 for BMF and 480-55-011 for IMF)

Revenue receipts are defined as any current prejournalized input amounts with a valid document code except 45, 48, 51, 58 or 34 and with a current fiscal year DLN control date. (See Exhibit 3.17.221-10)

The report month cutoff is determined by the S107 Date. In the 460-02, the S107 date determines whether a receipt is to be classified as current or future money. The S107 date is the Julian Date of the last day of the month. The S107 cycle is the campus production cycle that contains the last campus production date of the month in accordance with the cutoff cycles listed in IRM 3.17.30.14.1.1, Accounting and Data Control, SC Data Controls, Reports Cycle Cutoff Dates.

The report month cutoff (see cycle cutoff chart in IRM 3.17.30.14.1.1) is determined by the last day of the month as it falls in the last campus production cycle of the month. Beginning in processing year 2012, the GMF campus production cycle starts on a Thursday and ends on a Wednesday with the final transfer of Tape Edit Processor (TEP) data to Master File on Thursday. If a holiday falls on a Thursday during the last cycle, the final transfer day will be Wednesday.

For Supplemental processing at the end of the fiscal year, two cycles of inputs to the 460-02 are run manually with the S107 card and the Computer Paragraph (CP) 23 card reflecting the last reports cycle of the year. This is done in order to pick up money for the report and place in the correct category, current or future. See Reports Cycle Cutoff Date Chart in IRM 3.17.30.14.1.1, Reports Cycle Cutoff Chart.

Revenue receipts controls received on-line from the Submission Processing campuses include:

To ensure that revenue receipts retain the balances accepted from the Submission Processing Campuses, ECC will monitor the flow of revenue data through the Automated Data Processing (ADP) system from receipt of Submission Processing Campus TEP transactions through the Revenue Receipts Control Sheet, 180-35 (BMF), 480-35 (IMF), for each cycle. Any imbalance or processing discrepancy will be reported using IRWorks.

Automated Data Processing (ADP) system performs a balancing routine that identifies if there are any out of balances between the SCF1340 RRCS submitted by the SP Campuses and the 480-35 and 180-35 generated at Master File. The SCF1340 is a control report that categorizes pre-journalized money transactions submitted by the Campuses for posting at Master File accounts. The categories include current revenue receipts, future revenue receipts and non-revenue receipt monies based on the Julian Date of the DLN in consideration with the month ending date of the fiscal year reporting period. The 480-35 and 180-35 categorizes these transactions by tax class based on the MFT of the account they are actually posted to at Master File. This balance must be performed to validate the transactions posted to the MFT (tax class) in conjunction with SCCF and described as a PVS responsibility under IRM 3.17.221.11.2 (5). The 480-35 and 180-35 are input to the monthly which is generated at the close of the reporting period in accordance with the report cycle cut-off chart in the IRM 3.17.30.1341.1, Reports Cycle Cutoff Chart.

The following are accessed to create the automated weekly Revenue Receipt Report: (See Exhibit 3.17.221-9)

At the beginning of the calendar and fiscal year and whenever an out of balance condition occurs, the following comparisons need to be performed:

The automated revenue receipt report performs the following steps when balancing the 35 run (180/480) summaries for each Submission Processing Campus.

For any imbalance, research the RRCS SCF from and to control dates and reported Revenue Receipts money amounts, deletions reflected on the MCC 793-01 AAV Summary, mathematical errors made in totals or adjustments, and error records from the 180/480 processing.

To balance the Monthly Revenue Receipts, prepare weekly, the on-line Accounting and Operating Report for each Submission Processing Campus for identification by tax class and net total. This report is automated and captures the following data: (See Exhibit 3.17.221-15)

Weekly, review the on-line Revenue Receipt Report to monitor the reclassification or adjustments by tax class between runs 160-55-15, 180-35-13, and 160-43-25. (See Exhibit 3.17.221-16) Any difference should be reported by opening a IRWorks ticket.

Imbalance conditions that affect all Submission Processing Campuses due to program or system trouble and complex situations unique to a Submission Processing Campus should be reported to the SP Headquarters Policy Analyst, as well as the Enterprise Service Desk (ESD) at 1-866-743-5748, option 2. ESD will assign the ticket to the appropriate IT Service Provider for resolution.

The Headquarters RACS Team should be contacted at os.cfo.fm.a.s.revenue.systems.raec.section@irs.govfor all situations related to RRACS processing of assessments and refunds.

Any adjustment to revenue receipts that changes what was sent to ECC or that will affect balancing for the current or subsequent month should be reported to the affected Submission Processing Campus.

At the close of each month, the Submission Processing Campus will prepare Form 6168, General Ledger Reconciliation with ECC RACR. This form should be completed and forwarded to ECC by the 15th of the month following the report month. An original and copy of the BMF and the /IMF RACR will be sent on a weekly and monthly basis by the SPCs to ECC. ECC will verify the correctness of the debit and credit amounts for each reconciling item shown. (See Exhibit 3.17.221-23 )

Verify the entries listed under "Entries posted to RACR."

The Submission Processing Campus will identify entries under "Entries Posted to General Ledger" as items processed and journalized by the Submission Processing Campus but not posted to the RACR.

Processing Validation will verify receipt of the media transactions identified by the Submission Processing Campus to insure the media is received and processed by ECC.

Contact the Submission Processing Campus for any item with an asterisk and coordinate to resolve the differences for entries reported the second time.

Within ten (10) workdays after receipt of and balancing the last Form 6168, General Ledger Reconciliation with ECC RACR, PVS will fax or e-mail any problem identified and not resolved to the RACS Team at Headquarters.

The Form 6168 should be balanced by PVS within five workdays for the weekly IMF RACR and within 10 days for the monthly/IMF and BMF RACR.

The file of original copies received from the Submission Processing Campuses will be maintained at ECC.

Requests for deletions are normally received in the Master File Scheduling from a Submission Processing Campus, Headquarter's Office, or ECC IBM Support Branch. Two types of deletion requests are:

Requests for deletion may also be initiated by Master File Branch (MFB), to correct stoppage problems in production runs.

Requests for deletes from the Submission Processing Campuses will not be honored.

Resequence file deletions (Rejects) are requested by Headquarters or ECC Mainframe Operations Branch via telephone, memorandum, or facsimile. These are rejected during processing of BPW/IPW 02 runs.

These reject requests will be verified by the on-line Computing Center Journaling System (Info Notes).

When the run controls indicate a Block Out of Balance (BOB) or rejected record, prepare a IRWorks to identify the rejected data.

Rejected items will be used in balancing the BPW/IPW 02 run.

Prepare DAV to notify the Submission Processing Campus of the reject.

Rejected records that contain money amounts must also be reported on the RACR.

Computer production runs at ECC are audited by the Processing Validation Section for correctness and completeness of the data produced by the run.

Whenever a control file is converted to electronic transmission via Network Data Mover (NDM) or Control D, ECC will no longer provide a paper document. Each Submission Processing Center upon receipt of the electronic transmission will be responsible for the distribution of the control data.

ECC control and accountability for the TRDB begins with the acceptance of Submission Processing Campus data. Input files to TRDB processing are:

The files are electronically transmitted (EDT'd) to ECC daily and should be transmitted by 6:00 p.m. EST Monday through Saturday. The exception is the AMS-03-014 file, which is received weekly.

The initial acceptance of submission processing data is acknowledged with AAV's from the following runs:

The following is a breakdown of acceptance voucher runs by Submission Processing Campus input to the initial ECC input runs:

PVS will verify the input of the Submission Processing Center data to Control D. Any discrepancies identified will be addressed via a IRWorks ticket.

Output data files from the input runs listed above are reformatted and subsequently loaded to the TRDB.