system. Output: An irregularly produced report, Customs Form 6431 - Report of Importation, is generated by this system. Agency Contact: United States Customs Service. (202) 566-5307. $01202-003 Investigative Performance Analysis (IPA). OMB Funding Title/Code: Salaries and Expenses / 20-0602-0-1-751. Program: Investigations CFDA NO.: 21.200 Congressional Recipient: House Committee on Ways and Means; Senate Committee on Finance. House Committee on Appropriations: Treasury-Postal Service-General Government Subcommittee; Senate Committee on Appropriations: Treasury, Postal Service, General Government Subcommittee. Authority: Antidumping Act of 1921, title II (P.L. 67-10; 19 U.S.C. 160). (P.L. 95-410; 19 U.S.C. 2075). Bureau of Customs Act of 1927, as amended (P.L. 69-751). Availability: Agency contact Geographic Relevance: National Purpose: This system tracks current and historical enforcement accomplishments statistics for the Customs Special Agent Force. Input: Most of the information in this system is derived from Customs Service files on open, closed, and backlog investigative cases and from information on personnel costs. Output: Monthly and quarterly reports of comparison data are generated. Agency Contact: United States Customs Service. (202) 566-2623. S01202-004 Customs Transaction Reporting System. (CF-16). Date: 1977 OMB Funding Title/Code: Salaries and Expenses / 20-0602-0-1-751. Program: All Programs Congressional Recipient: House Committee on Ways and Means; Authority: Tariff Act of 1930, as amended (P.L. 71-361; 19 U.S.C. Purpose: This system is designed to meet the information needs of top managers in the Customs Service and at the Department of the Treasury by providing detail level data in statistical form covering all areas of Customs activities. Input: Customs Service workload reports provide most of the data used in this system. Content: Workload data used in the system includes information on the volume of carrier, cargo, passenger, and mail processing performed by Customs employees. Output: Monthly reports on workload volumes and year-to-date data comparisons are generated by the system. Agency Contact: United States Customs Service. (202) 566-2419. BUREAU OF GOVERNMENT FINANCIAL OPERATIONS S01 204-001 Treasury Disbursing System. OMB Funding Title/Code: Salaries and Expenses / 20-1801-0-1-803. Program: Disbursements and Claims Congressional Recipient: House Committee on Ways and Means; House Committee on Appropriations: Treasury-Postal Service-General Government Subcommittee; Senate Committee on Finance; Senate Committee on Appropriations: Treasury, Postal Service, General Government Subcommittee. Authority: P.L. 76-009. Purpose: The Treasury maintains a system of regional offices to provide disbursing services for most civilian departments and agencies. The services include the payment of Federal civilian payrolls, annuities and benefits under the major civilian retirement and social transfer payment programs, and other valid obligations of the agencies served. The disbursing function also involves the processing of noncheck transfers of funds between the accounts of different agencies that are served by the Treasury. Input: The checks issued and other payments made by the Treasury disbursing system are generated on the basis of certified payment vouchers from administrative agencies. The disbursing offices also receive requests for cancellation and deposit of checks to agency accounts when the items cannot be delivered to payees or when the payees are found not to be entitled to payment. Disbursing offices also submit requests for stop payment on the basis of notices received through agencies from payees that checks have not been received or have been lost, stolen, or forged. Content: The Treasury disbursing offices maintain magnetic tape, microfilm, and hardcopy records of checks issued and of other payment transactions accomplished. Included in these records are copies of certified vouchers, payment dates, check serial numbers, payee names and account numbers, and types of payments and/or programs supported. Records of check cancellation and deposit transactions and stop payment requests are also maintained. Output: The principal output is the checks issued or other payment transactions accomplished for agencies. (The Treasury returns copies of the certified vouchers to agencies reflecting that payments have been made.) Monthly, each disbursing office summarizes the transactions accomplished for each agency unit and makes a report to the Treasury's central accounting and reporting system. Each agency unit submits a report of transactions accomplished by the Treasury as recorded on the agency's books. These two summary reports are used by the central accounting and reporting system to reconcile agency outlays and disbursing officer's accountability. The disbursing offices also make weekly and monthly reports of checks issued for reconciliation with check payments by the Treasury's check payment and reconciliation system. Agency Contact: Bureau of Government Financial Operations. (202) 566-8374. S01204-002 Treasury Check Claims Processing. OMB Funding Title/Code: Salaries and Expenses / 20-1801-0-1-803; Congressional Recipient: House Committee on Ways and Means; Authority: P.L. 76-009. Availability: Records, reports, and documents pertaining to claim adjudication are restricted to internal use only. Purpose: The Treasury processes claims against the United States for the proceeds of Government checks which are reported lost, stolen, mutilated, destroyed, or not received, or which bear forged endorsements. Based on the circumstances in each case, settlement is effected by the issuance of checks to the claimants or other appropriate action. Input: The primary providers of information for the check claims processing are the payee-claimants; the agencies which authorize issuance of the checks involved and which provide information concerning entitlement; the disbursing offices; the Bureau of Government Financial Operations check payment system, which provides information as to payment status; the banks or other endorsers concerned with the negotiation of the checks; and the Secret Service and other investigative agencies. Content: The claims processing system primarily involves a collection of files containing docu ments and checks, which are supplemented by computer records of stop payment and payment status information. The central elements constituting the files are documents provided or forms prepared by the claimants; checks or copies of checks (if paid); documents and forms from the agencies and disbursing offices; records and correspondence of banks or other endorsers in connection with recovery of the proceeds of forged checks; Secret Service (or other agency) investigative reports needed in the adjudication process; forms and documents used in connection with the settlement process; and any other information relevant to adjudication of the claims. Output: The principal daily output is machine-readable schedule-vouchers authorizing the issuance of checks to claimants, hardcopy denial notices for unsubstantiated claims, hardcopy documents and/or check copies in response to agency inquiries, and hardcopy charge/credit transfer vouchers between agencies. The system's automated query capabilities are limited to status/payment action inquiries. Queries from the public and other agencies are processed manually. Agency Contact: Bureau of Government Financial Operations. (202) 566-8374. S01204-003 Treasury Central Accounting and Reporting System. OMB Funding Title/Code: Salaries and Expenses / 20-1801-0-1-803. Program: Government-Wide Accounting Congressional Recipient: House Committee on Ways and Means; House Committee on Appropriations: Treasury-Postal Service-General Government Subcommittee; Senate Committee on Finance; Senate Committee on Appropriations: Treasury, Postal Service, General Government Subcommittee. Authority: P.L. 76-009. Availability: All described reports are for sale by GPO, with the exception of the report on Federal Aid to States, which is free of charge. Geographic Relevance: National Purpose: The Bureau of Government Financial Operations maintains the system of Central Accounts to provide a consolidated record of the Government's financial transactions and to meet the Treasury's responsibility for reporting on the state of the Government's finances to the Congress and the public. Input: The Central Accounts are posted monthly on the basis of reports from Government disbursing offices and agencies and reports from Federal Reserve and depository banks reflecting the amounts of deposits received in the Treasury's account and the amount of cash paid out for checks drawn against the account. Subsidiary to the Central Accounts are the individual appropriation, fund, and receipt accounts to which are posted the appropriations or spending authorizations granted by the Congress and the reported expenditures and receipts. Content: The Central Accounts constitute a ledger of the assets and liabilities which relate to the Government's receipts and expenditures and the Treasury's cash operations. The Central Accounts consolidate data on assets, liabilities, and receipts and outlays of the Federal Government. Output: The following recurring reports are produced based on data from the Treasury Central Accounting and Reporting System: 1) Monthly Treasury Statement of Receipts and Outlays of the United States Government-published monthly on the 17th workday with information concerning the preceding month; and 2) Combined Statement of Receipts, Expenditures, and Balances of the United States Government-published annually after the close of each fiscal year. Other principal financial reports prepared by the Treasury which relate to the operations of the Government as a whole are the Daily Treasury Statement, the Monthly Treasury Bulletin, the Annual Report of the Secretary of the Treasury on the State of the Finances, and Federal Aid to States. Agency Contact: Bureau of Government Financial Operations. (202) 566-8374. S01204-004 Treasury Check Payment and Reconciliation System. OMB Funding Title/Code: Salaries and Expenses / 20-1801-0-1-803. Program: Government-Wide Accounting Congressional Recipient: House Committee on Ways and Means; House Committee on Appropriations: Treasury-Postal Service-General Government Subcommittee; Senate Committee on Finance; Senate Committee on Appropriations: Treasury, Postal Service, General Government Subcommittee. Authority: P.L. 76-009. Availability: All reports are restricted to internal use only. Purpose: The Bureau of Government Financial Operations maintains the checking accounts of Government officers who are authorized to issue checks drawn on the account of the U.S. Treasury. The function involves the final processing of Government checks received for payment through Federal Reserve Banks and branches, and the reconciliation of checking accounts through matching the check payments with checks issued as reported by the disbursing officers. Input: The input is the Government checks received for payment from Federal Reserve Banks and branches, the reports of checks issued from Government disbursing officers, and requests for stop payment from disbursing offices. Content: The system contains information related to the payment of checks, the reconciliation of accounts, and stop payments. The central data elements are the checking account numbers and serial numbers of the checks. The record of check payments is updated daily as the checks are received for payment. The check issue data are received weekly and monthly from disbursing officers; reconciliation operations are conducted accordingly. Stop payment transactions are received daily. The system was established in August 1956 and provides information concerning checks dating from that time. Records for checks issued prior to 1956 are in hardcopy form in Bureau of Government Financial Operations files. Output: The system provides essential reports daily in hardcopy. The major output includes reports concerning daily payment operations used in verifying accounting documentation submitted in support of charges to the Treasury's account, reports of out-of-balance conditions for checking accounts based on reconciliation operations, reports concerning current and past stop payment transactions, reports reflecting the payment status of checks on hardcopy or tape for subsequent microfilm. Past stop payment transaction information may be queried by remote printing type terminals. Agency Contact: Bureau of Government Financial Operations. (202) 566-8374. S01 204-005 Advance Financing System. OMB Funding Title/Code: Salaries and Expenses / 20-1801-0-1-803. Program: Banking and Cash Management Congressional Recipient: House Committee on Ways and Means; House Committee on Appropriations: Treasury-Postal Service-General Government Subcommittee; Senate Committee on Finance; Senate Committee on Appropriations: Treasury, Postal Service, General Government Subcommittee. Authority: P.L. 76-009. Availability: The reports are restricted to internal use. Purpose: Federal grant and other programs involving advances to various organizations outside the Federal Government constitute a significant portion of the Federal budget. The timing and amount of these advances are of major concern to the Department of the Treasury because of the substantial impact such advances have on Treasury's financing costs and the level of the public debt. The advance financing system provides the mechanisms (Treasury checks and letters of credit) for advancing funds to recipient organizations by the Federal grantor agency in the amounts needed to meet the immediate disbursement needs of the recipient. The system provides information to both Treasury and the Federal grantor agencies relating to the cash management practices of recipient organizations and therefore fulfills their respective responsibilities of oversight and monitoring. Input: Federal program agencies provide input data covering cash management practices and status of Federal funds practices and status of Federal funds from recipient organizations. Internal sources include monthly aggregate figures for disbursements which are received from the Treasury's central accounting and reporting system and monthly computer listings of individual drawdowns on letters of credit by recipient organizations. Content: At the request of the Department of the Treasury, recipient organizations submit a daily status of Federal funds report which shows the receipt and subsequent disbursement of Federal funds on its books for a predetermined 30-day period. This report is submitted to Treasury through the appropriate Federal grantor agency. It is used by Treasury to fulfill its oversight responsibility related to advance financing. The data are generated outside the sphere of the user but are analyzed at the user level. Output: For oversight purposes, various hardcopy reports are produced reflecting charges against letters of credit. Agency Contact: Bureau of Government Financial Operations. (202) 566-8374. S01204-006 The Depository System of the United States Government. Congressional Recipient: House Committee on Ways and Means; Authority: P.L. 76-009. Availability: The reports are for sale by GPO. Geographic Relevance: National Purpose: This system is designed to collect monies received by Government offices through designated commercial banks and Federal Reserve banks and branches. Input: Deposit tickets prepared by Government offices comprise system input. Content: The Treasury Department acts as the Government's banker. All monies collected by the Government are deposited to the credit of the U.S. Treasury account through a system of designated commercial depository banks and Federal Reserve banks and branches. Commercial banks that are members of the Federal Deposit Insurance Corporation may be authorized to receive collections from Government officers and transfer the funds to the Treasury's account at the respective Federal Reserve banks or branches. Each Federal Reserve bank or branch, acting in its capacity as fiscal agent of the Government, also receives collections directly from Government officers for credit to the Treasury's account maintained at each bank or branch. Output: Principal system output is the daily Treasury statement; monthly Treasury statement; and Combined Statement of Receipts, Expenditures, and Balances of the United States Government (published annually at the end of each fiscal year). Agency Contact: Bureau of Government Financial Operations. (202) 566-8374. S01 204-008 Cash Management System. OMB Funding Title/Code: Salaries and Expenses / 20-1801-0-1-803. Congressional Recipient: House Committee on Ways and Means; Availability: Reports are for internal use only. Purpose: The Treasury Department acts as the Government's treasurer and has the responsibility of maintaining a sufficient amount of funds available for disbursement when needed. The cash balance maintained by the Treasury is based on the current disbursing needs of the Government. In determining the cash balance to be maintained, consideration is given also to the effect the flow of cash in and out of the Treasury will have on the economy of the country. The statements generated in this area are used by public and private investors, the banking community, as well as Treasury in its role of investor of public funds. The cash management system, specifically the Federal tax deposit system, impacts on all taxpaying entities, commercial banks, the Federal Reserve System, and Internal Revenue Service. Input: Federal agencies provide disbursement data on a monthly basis relating to programmatic expenditures and administrative or vendor type payments. The Federal Reserve System provides daily figures relating to collection of taxes and other revenues. Input data relate to public funds which are mainly acquired through collection of taxes and other revenues, sales of public debt obligations, collections of moneys held by the Government as trustee in accordance with the terms of a trust agreement or statute, and miscellaneous reimbursements of refunds. Content: The system encompasses both subjective and objective information. The cash management practices relating to timely submission of Federal taxes by commercial depositaries to the Federal Reserve System on a daily basis as well as withdrawal of Federal funds by recipient organizations under the advance financing system all are integral components of the system. The reports submitted daily by the Federal Reserve System detail the total dollar amount received that day. The classification of these funds by tax class is provided daily by the Internal Revenue Service. In addition, Federal agencies provide monthly statements detailing transactions by the appropriation code. Output: Financial status reports are the system's principal output. Agency Contact: Bureau of Government Financial Operations. (202) 566-8374. S01204-009 Budget and Accounting Systems. OMB Funding Title/Code: Salaries and Expenses / 20-1801-0-1-803. Congressional Recipient: House Committee on Ways and Means; Availability: Operating expense reports are used for internal management purposes only. The data in reports to the Treasury are publicly available in summarized form in such documents as the Monthly Treasury Statement and Treasury Bulletin. They can be purchased from GPO. Purpose: The Bureau of Government Financial Operations maintains an integrated budget and accounting system for the financial management of its program activities. The system is on the accrual basis of accounting and is designed to provide data for financial reporting and management information. Major functions also include: maintenance of data required to be reported to Governmentwide Accounting and OMB and the coordination of operating expense budgets with personnel requirements, measurable output, and long-range plans. Input: Input is provided by all operating divisions and regional disbursing offices as well as OMB and the Treasury. The input is classified as appropriation warrants and other documents containing budget data, obligations, receipts, and/or expenditures. Content: A general ledger and various subsidiary ledgers are maintained to reflect the balances of assets, liabilities, and investment of the U.S. Government, including appropriate income and expense accounts. Underlying the maintenance of the ledgers is the system of accrual accounting which provides for disclosing the receipt of goods and services, the consumption of resources in relation to the services performed as output produced, and the assets and liabilities. Voucher registers and other books of original entry are maintained for timely and efficient financial control. Posting of the general ledger occurs monthly. Output: Operating expense reports are produced monthly. Standard financial reports are also prepared for monthly, quarterly, semiannual, and annual submission to the Treasury and OMB. These reports include Statement of Financial Condition, Statement of Retained Earnings, Statement of Transac tions, Report on Budget Execution, Statement of Appropriation Account, and Statement of Receipt Account. Agency Contact: Bureau of Government Financial Operations. (202) 566-8374. BUREAU OF THE PUBLIC DEBT S01205-001 Public Debt Accounting System. OMB Funding Title/Code: Interest on the Public Debt / 20-05500-1-901; Administering the Public Debt / 20-0560-0-1-803. Program: Payment of Interest; Issuance, Servicing, and Retirement of Savings-Type Securities; Issuance, Servicing, and Retirement of other Treasury Securities Congressional Recipient: House Committee on Ways and Means; House Committee on Appropriations: Treasury-Postal Service-General Government Subcommittee; Senate Committee on Finance; Senate Committee on Appropriations: Treasury, Postal Service, General Government Subcommittee. Authority: P.L. 29-7. Availability: GPO; Internal use only; Remarks--journals and ledgers are for internal use only. Purpose: The system is designed to provide maximum assurance of the integrity of the public debt. The complete system consists of financial (cash) accounting, security accountability control, and interest cost accounting on an accrual basis. Input: Input is through daily reports by the Federal Reserve Banks and Branches and Treasury offices which issue, service, and redeem securities and/or report book-entry interest paid. The reports vary in content and detail but, at a minimum, are on a loan series basis for both cash and security reporting as well as interest reporting. Content: The cash journal reflects Public Debt receipt and expenditure transactions (dollar amount of securities issued and redeemed). The security ledger contains inventory detail of all Treasury securities printed and not yet destroyed. Detail includes loan or series, form of security (bearer interim, registered, book entry), denomination and dollar amount. The security journal contains information on public debt transactions reported on a daily basis by authorized agents. This information includes the date of the transaction, and dollar, piece, and denomination amounts. The interest ledger reflects interest on the debt projected on an accrual basis as well as the unpaid interest liability. Security journals and ledgers are also maintained for securities of a number of Government-sponsored agencies for which Treasury provides services. The interest ledger for these agencies is maintained on a due and payable basis only. Output: Financial accounting is summarized in the Daily Treasury Statement (Tables III-A and III-C) with greater detail published in the Monthly Statement of the Public Debt of the United States. Synoptical and comparative information on financial and interest accounting is found in the Monthly Treasury Bulletin and Statistical Appendix to the Report of the Secretary of Treasury on the State of the Finances. Greater detail is provided in monthly journals and ledgers, used internally. All reports are hardcopy. Agency Contact: Bureau of the Public Debt. (202) 447-9903. Federal Reserve Bank Reimbursable Cost Analysis System. Program: Issuance, Servicing, and Retirement of Savings-Type Securities; Issuance, Servicing, and Retirement of Other Treasury Securities Congressional Recipient: House Committee on Ways and Means; House Committee on Appropriations: Treasury-Postal Service-General Government Subcommittee; Senate Committee on Finance; Senate Committee on Appropriations: Treasury, Postal Service, General Government Subcommittee. Authority: P.L. 84-57, § 1. P.L. 65-43, § 1. P.L. 65-192. P.L. 75-192. Availability: Reports are for internal use only. Geographic Relevance: Other--Federal Reserve Bank District Purpose: This system reflects work performed and reimbursable costs incurred by Federal Reserve Banks and Branches in their capacity as fiscal agents of the United States for the Bureau of the Public Debt. The work performed involves processing transactions in United States securities. Reimbursement for these expenses is authorized by Act of June 1, 1955, C. 119, 69 Stat. 82 (31 U.S.C. 1023). Input: Each month, the Federal Reserve banks and branches submit to the Bureau reports of work volumes processed and vouchers for related reimbursable expenses. Content: Categories of expenses include personnel, supplies, equipment, postage and processing, shipping, telephone and telegraph, data communications, data processing, data system support space, printing and duplicating, and other expenses. Categories of work volumes processed include savings bonds/notes issued and redeemed and other Treasury issues issued and redeemed. Output: Each month a report is prepared showing comparative work volumes and unit costs for each Federal Reserve Bank. This report is used by the Bureau to monitor the reimbursable costs of the banks. Agency Contact: Bureau of the Public Debt. (202) 376-0258. S01 205-003 Administrative Accounting System. OMB Funding Title/Code: Administering the Public Debt / 200560-0-1-803. Program: All Programs Congressional Recipient: House Committee on Ways and Means; House Committee on Appropriations: Treasury-Postal Service-General Government Subcommittee; Senate Committee on Finance; Senate Committee on Appropriations: Treasury, Postal Service, General Government Subcommittee. Authority: P.L. 84-57, § 1. P.L. 65-43, § 1. P.L. 65-192. P.L. 75-192. Availability: Output is not publicly available, as it is primarily utilized to meet internal management information requirements within the Bureau of the Public Debt and to prepare reports for the Department of the Treasury and the Office of Management and Budget. The system also provides an audit trial of the utilization of appropriated funds for the purpose of audit. Purpose: The Bureau of the Public Debt, under the direction of the Commissioner of the Public Debt, is responsible for the performance of administrative functions arising from the Treasury's debt management activities. The administrative accounting system provides information on resources, liabilities and obligations, disbursements, receipts and costs to meet the needs of management for budgeting, planning, and administering the Bureau's program and activities. Input: The data are derived from apportionment schedules, allotment advices, budget estimates, payroll registers, voucher schedules, travel claims, imprest fund disbursements, purchase orders, invoices, bills of lading, reimbursement claims from Federal Reserve Banks, deposit tickets, and miscellaneous documents. Content: The system reports year-to-date and current-month obligations, accruals, and disbursements by object class for each allotment and appropriation. Accrued expenditures, including unfunded costs (annual leave, depreciation, and supply usage) are also reported by organizational unit. Obligation-based budget estimates, totaling the OMB-approved apportionment, are input each quarter. Cost-based budget estimates are input annually and amended as required. The master file is updated monthly and at the end of each fiscal year. Output: The system produces a monthly update of general ledger account entries and balances, a trial balance and various computer-generated reports (e.g., Report of Cost by Activity and Organizational Unit, Status of Budget, Status of Allotment, Status of Appropriation, and Cash Receipts). Reports are generated on a recurring basis from data accumulated in the accounting system for external and internal purposes. External reports are generated to meet requirements of OMB, the Treasury Department, General Services Administration, other governmental agencies and the Congress. Internal reports are generated to monitor Bureau programs and to support budget formulation, presentation and execution. Agency Contact: Bureau of the Public Debt. (202) 376-0273. S01205-004 Budget Execution and Financial Management System. OMB Funding Title/Code: Administering the Public Debt / 200560-0-1-803. Program: Promoting the Sale of Savings Bonds Congressional Recipient: House Committee on Ways and Means; Senate Committee on Finance. House Committee on Appropriations: Treasury-Postal Service-General Government Subcommittee; Senate Committee on Appropriations: Treasury, Postal Service, General Government Subcommittee. Authority: Temporary Debt Limit Act (P.L. 94-334). Second Liberty Bond Act Amendments (P.L. 74-3). Availability: Internal use only Geographic Relevance: National; Other--regional and district field organization Purpose: This system is the main component of the financial management system of the U.S. Savings Bond Division, which includes accounting on an accrual basis, financial reporting, and internal financial management and budgeting. Input: The data for this system are derived from Advice of Allotment received from the Commissioner of Public Debt and Division obligation, accrual, disbursement, and cost documents. Content: The system provides for recording transactions during the month to the following accounting records: obligation control register, accrual register, cash disbursements register, cash receipts register, journal vouchers, general ledger, and supporting fiscal and accounting records. Internal management reports generated at the appropriation and cost center levels reflect by object class the monthly and year-to-date status of obligations, undelivered orders, accrued expenditures, accrued liabilities, and disbursements. The system also provides a reliable basis for developing and projecting resource requirements for the elements of the Division's budget and program structure. Output: Monthly reports generated by the system include the general ledger master file and cost center master file and the following hardcopy reports: status of appropriation report, general ledger accounts, cost center reports, and detail listing report. Agency Contact: Bureau of the Public Debt. (202) 634-5295. INTERNAL REVENUE SERVICE S01 206-001 Revenue Accounting System. OMB Funding Title/Code: Taxpayer Service and Returns Processing/20-0912-0-1-803. Program: Data Processing Congressional Recipient: House Committee on Ways and Means; House Committee on Appropriations: Treasury-Postal Service-General Government Subcommittee; Senate Committee on Finance; Senate Committee on Appropriations: Treasury, Postal Service, General Government Subcommittee. Authority: P.L. 83-591. Availability: Some output of a statistical nature is available to the public in accordance with the Freedom of Information Act, 5 U.S.C. 552; however, output which identifies taxpayers and contains return information is prohibited from disclosure. Geographic Relevance: National Purpose: The system was designed to record taxpayers' liabilities for taxes due the Government; to issue notices for unpaid amounts due; account for all collections of these liabilities with prompt deposits to the Treasury; record overpayments for credit or refund; record allowable adjustments to taxpayer liabilities; record related transactions such as deposits for Federal taxes, collateral, seized and ac quired property in payment of taxes, and accountability for revenue; and provide reports integrated with Treasury's central accounts. Input: The data are derived from tax returns filed and payments received. Content: Centralized computer master files are maintained for business and individual tax accounts. Low volume tax accounts such as alcohol and tobacco taxes are maintained on manually posted ledger cards. Output: Statistical reports show gross collection and refund data for individual income taxes, corporation income taxes, excise taxes, employment taxes, and estate and gift taxes. Published reports include Internal Revenue Collections Comparative Summary (monthly and fiscal year to date); Quarterly Excise Tax News Release; Quarterly Alcohol and Tobacco Tax News Releases; and Statement of Financial Condition (annual). Unpublished reports include Internal Revenue Collection; Status of Collections and Refunds; Report of Net Tax Refunds; Statement of Classified Collections; Statement of Transactions (Refunds Paid); Statement of Accountability (monthly); Trust Fund Certifications-Highway; Airport and Airway; Land and Water Conservation; Black Lung; and Employer Tax Liabilities (quarterly). Agency Contact: Internal Revenue Service. (202) 566-4629. S01206-002 Information Returns Program (IRP). OMB Funding Title/Code: Taxpayer Service and Returns Processing/20-0912-0-1-803. Program: Data Processing Congressional Recipient: House Committee on Ways and Means; House Committee on Appropriations: Treasury-Postal Service-General Government Subcommittee; Senate Committee on Finance; Senate Committee on Appropriations: Treasury, Postal Service, General Government Subcommittee. Authority: P.L. 83-591. Availability: Some output of a statistical nature is available to the public in accordance with the Freedom of Information Act, 5 U.S.C. 552. However, output which identifies taxpayers and contains return information (prohibited from disclosure by 26 U.S.C. 6103), or which is otherwise exempt from disclosure pursuant to the Freedom of Information Act, cannot be made available to the public. Geographic Relevance: National Purpose: The program is to match the income payments reported on all wage and information documents to the income reported on individual income tax returns. Input: The data are derived from the following documents submitted by public and private employers, public and private payers: Forms W-2, W-2G, W-2P (as reported by the Office of Personnel under Combined Annual Wage ReportingP.L. 94-202), 1099 series, 1087 series, PD-3278, PD-4077, PD-3253, 3921, 3922, 4067, foreign information documents, and Schedules K-1 of Forms 1120S, 1065, and 1041. Content: The file is updated annually. Data elements in the file include recipient's name, address, and Federal taxpayer identifying number; payer's/employer's name, address, and Federal taxpayer identifying number; type of payment involved; money amounts reported; type of document; and tax year. Output: The system produces weekly, monthly, annual, and periodic hardcopy reports. The major reports produced are: Report of Schedule K-1 Records Processed (weekly); IRP Production Report, and Payer Contract Control Report (monthly); Nonfiler Underreporter Reports and Analysis Tables, Underreporter Cases, Nonfiler Cases, Employee Delinquency Cases, National Payer Listing, Annual Report of Wage and Withholding Documents and Income Information Returns, Magnetic Tape Processing Report, TIN Perfection Cases, Summary of Conduit Income Records Processed at NCC, Conduit Income Summary of K-1 Schedule Income, and IRP Total Invalid Tape Document Report (annually); and Payee TIN Perfection Statistics of Analysis, and Selected TP Invalid TIN Report (periodically). Agency Contact: Internal Revenue Service. (202) 566-4629. |