3.17.50. Redesigned Revenue Accounting Control System (RRACS) Procedures

(1) The RRACS system is the system of record for IRS custodial accounting. The Custodial Detail Database (CDDB) is the subledger to the RRACS system. CDDB is a repository of data extracts from all master file systems which includes revenue, refunds, unpaid assessments, and frozen credits. CDDB also summarizes data traceable to specific revenue operations.

(1) The authorities for this IRM include:

1. 31 United States Code (USC) Chapter 11, The Budget and Fiscal, Budget and Program Information

2. 31 USC 3512, Executive Agency Accounting and Other Financial Reports and Plans

3. 44 USC 3309, Preservation of Claims of Government Until Settled in Government Accountability Office (GAO)

4. 5 USC 552a, The Privacy Act of 1974

(1) This section provides responsibilities for:

1. CFO

2. Deputy CFO

3. Senior Associate CFO for Financial Management

4. Associate CFO for Revenue Financial Accounting

5. Revenue Systems Section

6. Enterprise Computing Center, Martinsburg (ECC-MTB)

7. CFO RACS Units

(1) 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 safeguarded against waste, fraud and abuse. The following daily, weekly, and monthly reports are generated by CFO RACS units and assist with managing workflow processes.

• Daily Posting Summary report generated weekly. This report is validated to ensure the preparer and reviewer have completed all journals per the checkoff list.

• Central Accounting Reporting System (CARS)/RACS Reconciliation generated daily. This report identifies any out of balance account discrepancies for the current month.

• CARS/RACS Reconciliation Fiscal Year to Date generated daily and monthly. This reconciliation identifies any cumulative out of balance discrepancies for the fiscal year to date.

(2) Program Effectiveness: Managers are responsible for conducting operational or management control reviews to identify weaknesses and mitigate known risks. Managers must perform program or ad hoc reviews for accuracy and completeness. Monthly scorecards communicate critical information on the timeliness, completeness and accuracy of the overall processes.

(1) 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 provide:

1. Full disclosure of the financial results of the agency's activities.

2. Adequate financial information needed for the agency's management purposes.

3. Effective control over, and accountability for, all funds, property, and other assets for which the agency is responsible, including appropriate internal audit.

4. Reliable accounting results serving 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.

5. Suitable integration of the agency's accounting with Treasury’s accounting in connection with the central accounting and reporting responsibilities imposed by the Secretary of the Treasury.

(2) RRACS users must adhere to the security rules and separation of duties that exist within the system granting different types of authority/access through the Business Entitlement Access Request System (BEARS):

1. RRACS users apply to receive a User ID and password on the BEARS system.

2. The Resource Allocation Control File (RACF) password system forces password changes every 30 days.

3. Quarterly monitoring occurs to ensure adherence to internal controls regarding access levels of users.

(3) Systems must conform to the accounting principles, standards, and related requirements, as prescribed by the Comptroller General of the United States. The following controls are in place to ensure compliance with the financial statement audit program:

• Monthly Checklist - Validation check on the business activities that should be completed for an accounting period, to ensure proper reporting of events.

• Trace ID (TID) Manual Balancing reconciliation - Reconciles deposit tickets and debit vouchers from the Integrated Submission and Remittance Processing (ISRP), Lockbox, and Electronic Federal Tax Payment System (EFTPS).

• Collections Information Repository (CIR) - Calculates cumulative CARS amounts against RRACS calculated amounts to reconcile deposit differences recorded monthly.

• Refund Match - Reads the TDO payment file and match them against the refund records on RRACS. This process confirms refunds disbursed from Treasury and reports the funds on the statement of transactions.

• Statement of Difference (SOD) - Identifies, reconciles, and resolves differences between IRS deposits and collections as reported on the statement of transactions and Fiscal Service.

• Suspense Account – Suspense accounts 20F3885/20F3500/20F3502 reviewed monthly. CFO RACS units verify account balances post correct adjustments, verify suspense accounts 20F3500 and 20F3502 contain zero balances and accounts 20F3885 meet threshold requirements.

• Negative Disbursements – CFO RACS Units generate CARS/RACS Reconciliation and Fiscal Year to Date CARS/RACS Reconciliation reports to verify specific accounts on the report match. CARS and RRACS must balance.

• Beginning of Day/End of Day (EOD) Balancing - Daily reports generated at the beginning and end of each day to ensure RRACS balances reconcile to tax modular transactions entered.

• RACR - Reconciles daily and monthly general ledger accounts to the master file at each submission processing CFO RACS Unit.

• 3997 Balancing – Reconciliation of general ledger and Subsidiary Accounts imbalances that break out the difference as reconciled, aged reconciled or unreconciled monthly. This is used to highlight reconciliation issues.

• Subsidiary Ledger- Provides detailed support to the general ledger accounts as reconciled for reporting accurately. It further authenticates the integrity of the general ledger accounts and assists the Service in providing accurate financial reporting to Treasury.

(1) The following terms and definitions apply to this program.

1. Assessment Main Menu - RRACS Module used for service center assessments and abatements.

2. Client Manager - RRACS Module used to log in to RRACS. Note: A login must be performed through Client Manager prior to accessing any of the other RRACS modules.

3. DBA Main Menu - Module used to perform administrator level functions, most commonly to change the accounting month or reverse accounting journal entries.

4. HQ Reports Main Menu - Module used to print all RRACS headquarters reports.

5. IRS Account - General ledger account.

6. Journal Control - Identifying information relating to transaction activity. Note: For RRACS, transaction activity includes journals, reversals or confirmations. The journal number includes activity count, posting number and system date.

7. Journal Entry - A generic journal used for all RRACS transactions. This journal records the dollar amounts for a specific ledger posting to the IRS Account.

8. Journal Number - The unique number that identifies a RRACS journal entry. The format is XXX-MMDDYYYY-ZZZ, where X is the three-digit posting number, MMDDYYYY is the date, and ZZZ is the sequential instance of identical posting numbers that happened on the same date.

9. Journal Research - Module used to retrieve previously entered journals.

10. Maintain Local Agency Location - Module/utility that logs the user into a specific location (service center or headquarters).

11. MCCRACS - A terminal emulator that allows direct access to the RACS IBM host mainframe. Runs using terminal commands. Most commonly used to change RRACS password, transfer files or to run SQL queries.

12. RACS Main Menu - Module used to perform accounting entries and journals.

13. Posting Number - The first three numbers of the RRACS journal number. Represents the category of journal.

14. RRACS Production Menu - The main folder that contains all the RRACS icons.

15. RRACS Module - Also referred to as a RRACS Menu, a program within the RRACS Production Menu folder that performs a specific set of tasks. For example, the RRACS Main Menu provides journal entry and CFO RACS Unit Reports Main Menu provides options for service center report printing. An icon represents each module within the main RRACS Production Menu folder.

16. RRACS Production Environment - The version of RRACS that is put into operation for end users in a real-time situation.

17. SPC Reports Main Menu - Module used to print all RACS Service Center reports.

18. Trial Balance - Module used to display debit, credit and net account balances for a given service center or headquarters.

19. Update User Workstation ID - A module/security utility that updates current workstation and disconnects any other workstations that the user may be logged into.

(1) The following acronyms apply to this program.

(1) The related resources for this IRM include:

1. IRM 3.17.63, Redesigned Revenue Accounting Control System

2. IRM 1.34.1 , Definitions and Acronyms

3. IRM 10.8.2 , IT Security Roles and Responsibilities

4. IRM 3.17.79 , Accounting Refund Transactions

5. Publication 6209, IRS Processing Codes and Information

6. The US Government Accountability Office Principles of Federal Appropriations Law (Red Book)

7. The US Government Accountability Office Generally Accepted Government Auditing Standards (Yellow Book)

8. Section 508 of the Rehabilitation Act (29 USC 794d) as amended by the Workforce Investment Act of 1998

9. Federal Information Security Management Act (FISMA)

(1) All of the descriptions will include:

1. A list of options available on the RRACS Submenu. The Submenu selections are often followed by an ellipse in parenthesis (...) indicating that there are other options to select on an RRACS Intermediate Menu.

2. Description - A summary of how the journal and dialog box can be used.

3. Source Document - The documents used for input on the journal and dialog box processing.

4. Pre-Entry Data - Completed document preparation before going to the terminal.

5. Valid Accounts - The accounts that are valid for that section.

(2) The journal input for each Main Menu option is written in a procedure table. A procedure table is a set of actions that a person performs to obtain a specific action. Each journal input page begins with "Required Information" which indicates:

1. The specific option

2. The corresponding Sub Menu option

3. The journals that will be affected

(3) The information is divided into four categories on the procedure tables:

1. Journals - Identifies the current working journal after a selection has been made.

2. Prompt - Information needed to complete the current journal.

3. Description/Action - Identifies any pre-selection entries required and describes the prompt field.

4. Select - Tells you the action to take to complete the current journal.

(4) Two additional table items are included to provide clarity when a user is faced with multiple menu choices:

1. Note - Additional notes that clarify the menu options.

2. IF - Indicates whether a choice needs to be made when specific conditions exist.

(5) This table is an example of a Procedure Table used in this IRM.

(1) IRM 3.17.63, Redesigned Revenue Accounting Control System, describes the general ledger accounts (IRS accounts) by account number and name. It also describes the function of each account and the RRACS main menu used for journal entries.

(2) The Chart of Accounts is arranged by accounting classification as follows:

1. Other Accounts - 00XX Series

2. Accounts Receivable - 1000 Series

3. Receipt Accounts - 2000 Series

4. Inventory Accounts - 3000 Series

5. Liability Accounts - 4000 Series

6. Disbursement Accounts - 5000 Series

7. Assessment and Settlement - 6000 Series

8. Other Assets - 7000 Series

9. Work in Process Control Accounts - 8000 Series

10. Ledger Closing Accounts - 9000 Series

(3) Real accounts are balance sheet accounts and do not close out at the end of the fiscal year. The balances are brought forward each month and at the end of the fiscal year.

(4) Nominal accounts are income statement accounts maintained for a fiscal year period. Each fiscal year starts with a zero balance. RRACS Fiscal Year-End closes all nominal accounts automatically into a real account.

(5) For a complete list, see Exhibit IRM 3.17.50-2, Chart of Accounts.

(1) Once all pre-entry preparation has been completed and documents are ready for posting, the accounting technician is ready to complete the appropriate procedure in RRACS. The system will display a variety of module choices after login. Select the RACS Main Menu module to journal transactions. The RACS Main Menu journal will appear with the nine sub menus that may be selected by the user.

(2) The RACS Main Menu consists of the following options:

1. Accounting Application Control

2. Agency Transfer Control

3. Assessment Control

4. Deposit Control

5. Deposit Fund Control

6. Disbursement Control

7. Inventory Control

8. Loss Control

(3) Follow these steps to select a specific control menu:

1. Select the RACS Main Menu icon by double-clicking the icon. The main menu will appear. The subsequent sections of this IRM will provide specific instructions for each main menu option. For a complete list of the RRACS journal numbers along with the journal names, see Exhibit IRM 3.17.50-3 , RRACS Input Journals and Journal Numbers.

2. Select the needed control option and the sub menu will appear.

3. Select from the RRACS sub-menu the type of journal transaction being performed.

4. Separate journals are provided for the various types of input documents. The journals and dialog boxes are put together with field descriptions to ensure that data is input to the proper fields.

5. When input documents are posted, open journals must be closed before a new journal can be opened.

(4) Following is the RRACS Sub List that shows the types of journals in each series.

1. 1XX  Batch journals

2. 2XX  Deposits and Agency Transfers

3. 3XX  Inventory, Losses, and Deposit Funds

4. 4XX  Accounting Application Control

5. 5XX  Disbursement Control

6. 6XX  Assessment Control

7. 8XX  Manual Assessments

8. 9XX  Data Base Administrator journal

(1) The fundamental concepts for many input journals are discussed below. Users should familiarize themselves with these concepts before beginning to enter data into RRACS.

1. The account period is a mandatory entry for each journal. The system automatically defaults to the Current Account Month. Select a future month if necessary. Bypass if no change is required.

2. The prepared date is entered in the MM-DD-YYYY format using numbers and hyphens. Do not omit leading zeros.

3. The money amounts must include the decimal point if cents are present.

4. The pre-printed Treasury deposit ticket contains six numbers, and the debit voucher contains five numbers. It is not necessary to enter leading zeros.

5. The tab key or mouse is used to terminate an entry field and move to the next entry field.

6. Use the "OK" button to retain entries in a dialog box.

7. Press the "Post" button to validate all fields or selected fields within the journal and to post the information to the database.

8. The shift and tab key should be held down at the same time to move the cursor backwards to the prior input field, one field at a time.

9. The system date and time are displayed on the journal in the upper right hand corner. Neither of these can be changed.

10. All entry fields are surrounded by borders. However, "Read Only" or calculated fields do not have borders.

11. Originating source in the deposit journals cannot be changed using the edit function.

12. In the RRACS Sub Menu, only one selection can be made from the "Record", "Confirm" or "Adjust/Reclass" list boxes. If more than one is selected, then the "Deselect" must be used before "Apply" can be selected.

13. Minus signs are not allowed on the journals. The database administrator will need to assist if something was entered in error.

14. Message lines are included on the "Maintain Transaction" journal. The message should be used for additional information to identify a record or as part of the audit trail.

15. All fields do not have validity checks to ensure correct entry. Therefore, it is important to enter "DOC IDs," "Type Code," "Assessment Dates," etc., correctly before posting them to the database.

16. The journal number should always be transcribed onto the source document as soon as it appears on the screen. The transcribed number is an important part of the audit trail. If a Form 8166, Redesigned Revenue Accounting Control System (RRACS) Input Reconciliation Sheet, was prepared, it must be stamped with the journal number after input to RRACS.

17. Use "Refresh" from the action bar to clear the journal and start over. If the record has been posted, the "Refresh" command will open a new entry journal.

18. Use "Help" in the action bar to secure information to assist in using the computer.

19. If the RRACS Sub Menu has items listed in the record area followed by an ellipse (...) it indicates that if selected, the system will go directly to the RRACS Intermediate journal.

20. A State must always be selected whenever a Fund Receipt document for public debt is processed.

21. Information selected from the "Maintain Journal Entry Ledger Classification" list box will appear on the "Maintain Source Journal" journal in the journal entry selection list box.

22. When asterisks are present in the ledger classification account, click on Display Account for journal transaction details.

23. When scrolling to select a ledger classification account, debit accounts are listed in numeric order, followed by the credit accounts. Exception: If there is only one credit, it is listed first.

(1) RRACS has consistency and validity checks to assure that transactions entered into the system are flagged when they do not meet certain criteria. These error codes are displayed on the screen and, in most cases, actions must be taken before the transaction will post to RRACS. Following are common error codes along with a definition of the error.

(1) RRACS is Section 508 compliant. RRACS uses Dragon Naturally Speaking, JAWS, and Zoom Text. The following main menu windows are Section 508 compliant:

1. DBA Main Menu

2. SPC Reports Main Menu

3. Assessment Main Menu

4. File Upload Menu

5. HQ Reports Main Menu

6. Journal Research

7. Maintain RRACS Lockout

8. RACS Main Menu

9. SGL Journal Research

10. Trial Balance

11. Maintain Local Agency Location

12. Update User Workstation ID

(2) All RRACS reports are Section 508 compliant and viewable online.

(1) Any IRS related information should not be discussed with unauthorized individuals. The Privacy Act, 5 USC 553b, prohibits the unauthorized disclosure of information from systems of records pertaining to individuals. The statute provides criminal sanctions under the Privacy Act of 1974. Anyone making a willful unauthorized disclosure of information covered by the Privacy Act may be charged with a misdemeanor and subject to a fine of up to $5,000.

(2) WARNING! THIS SYSTEM IS FOR AUTHORIZED USE ONLY! This computer system is the property of the United States Government. The government may monitor any activity on the system and retrieve any information stored within the system. By accessing and using this system, you are consenting to such monitoring and information retrieval for law enforcement and other purposes. Users shall have no expectation of privacy as to any communication on or information stored within the system, including information stored locally on the hard drive or other media in use with this unit (e.g., Floppy Disk, Tapes, USB Storage Device, CD ROM, etc.)

(3) Each person having access to RRACS will be asked to sign a statement that they will follow the above rules carefully to protect the integrity, confidentiality, and availability of all IRS data.

(1) The following general security rules apply to all users of any IRS computer system. The RRACS is not an exception. See IRM 10.8.1, Information Technology (IT) Security Policy and Guidance, for additional guidance.

1. Each RRACS authorized user will apply for and receive a User ID and password on the BEARS system.

2. Upon receipt of the User ID and password, a user should access the MCC RRACS system and change the temporary password assigned by MCC's (Martinsburg Computing Center's) Security Administration.

3. ECC password format rules are as follows: Eight characters in length and must contain at least one upper case alpha, one lower alpha, one numeric and one special character. The following special characters can be utilized: $ @ # . < + | & ! * - % _ > ? : =.

4. The Resource Allocation Control File (RACF) password system forces users to change their passwords every 30 days. User IDs become permanent and will not be changed.

5. RACF remembers the present and previous twenty-four passwords for a total of twenty-five passwords. They cannot be reused when updating passwords.

6. Protect your password. Do not reveal it to anyone, regardless of his or her position inside or outside the IRS.

7. Do not use another user's password.

8. Users should never allow anyone to use their password. Every action someone takes while using your password will be recorded on the system as being executed by you.

9. Do inform your manager immediately if you suspect your password has been compromised.

10. Data entered or actions taken on a workstation will be recorded as being transacted by the user who initially signed on.

11. Log off the system before leaving your workstation to ensure the integrity of the RRACS financial data and to prevent unauthorized access to the RRACS file server and MCC's mainframe.

(1) In addition to the system security discussed earlier, RRACS contains the following additional physical security.

1. There is an initial password required when the workstation is turned on. Without a valid password, the workstation will not operate.

2. When the workstation initially boots up, another password is required to get to the initial security screen.

   Note: The password will need to be entered again at any time the workstation is on and there has been no activity for seven minutes.

3. Once the system is booted up and the initial password is input, the user must "LOGON" through a security package. LOGON requires input of a valid user ID and password to sign on to the RRACS LAN on the file server.

4. Another level of security is provided using Desktop Observatory. As applied to the RRACS system, it allows one of the following three operational levels (profiles/user accounts) to be assigned to each RRACS user: 1. System Administrator (SA); 2. Data Base Administrator (DBA) or 3. Technician (User).

5. The RRACS SA has permission to start the programs for the Transmittal System but does not have access to the RRACS executables or database.

6. A specific display screen is authorized for each of the three operational levels. Only the authorized icons for each user are visible.

7. Each RRACS user must have an accepted user account, which defines the user's profile, along with unique user identification (User ID) and password.

8. Invalid user IDs and passwords will not be recognized by the system and access will be denied.

9. User accounts and profiles can only be authorized by management in each service center.

10. Instructions for establishing and maintaining security access to the RRACS operating system is contained in the Security Chapter of the RRACS LAN Administrator's Guide for Communications/File Servers and Workstations.

11. Only the DBA group has access to the DBA journal. The only icons available for selection on the desktop are the RRACS icons, an icon to start a session with MCC, and a LOGOFF option.

12. REMEMBER: RRACS executables are not stored on the workstation. They are brought into the memory on the workstation from the LAN when the user selects the appropriate icon.

13. To run the RRACS server part of the RRACS client-server system, the users must LOGON to the mainframe at MCC. The user enters their RACF User ID and Password and the system allows them to contact RACF at the mainframe. RACF permits users to begin certain RRACS server executables based on the User ID group to which they are assigned.

(1) Local procedures, as established in IRM 10.8.1, Information Technology (IT) Security Policy and Guidance, must be followed to request addition, change or deletion of an RRACS LAN Server User Account.

(2) Designated management official completes and forwards BEARS, Automated Information System User Registration/Change Request, to the RRACS SA requesting addition/change/deletion of RRACS file server User ID/Password and operational level authorization for designated employee.

(3) The RRACS System Administrator (SA) establishes the requested User Account (Operational level, User ID and Password) for the designated employee and annotates User ID and Password on BEARS.

(4) For additions or changes, the RRACS Functional SA will provide in-unit security training and access assistance to the designated employee. This will ensure that proper access procedures are followed and a correct user account structure has been established for the designated employee.

(1) Each CFO RACS Units general ledger resides on a mainframe housed in the MCC. The technical security controls protecting the mainframe are provided by a security package known as the Resource Access Control Facility (RACF). Each RRACS user will be required to have a defined user ID, password, and account profile on the MCC mainframe to perform assigned duties.

(2) RACS RACF administration has been assigned to the local center's Data Security Function with the accounting branch's RRACS DBA serving as the RRACS functional security coordinator.

(3) The RACF Administrator duties include the following (also see IRM 10.8.2 , Information Technology (IT) Security, IT Security Roles and Responsibilities for additional guidance):

1. Create new RRACS user based on information provided on Form (MCC)1122.

2. Connect new RRACS user to the default RRACS group for the local site <or> if requested from the RRACS Management BEARS, connect new RRACS user to a predefined user profile group.

3. Upon request from RRACS Management Official, revoke permissions for local RRACS users who leave the unit or go on extended leave or detail.

4. Upon request from RRACS Management Official, restore permissions for local RRACS users returning from leave or detail.

5. In accordance with procedures in force at MCC, provide replacement passwords for local RRACS users who forget or suspect the compromise of their password.

6. Generate, review and distribute appropriate security reports (audit trails, security violations, etc.) through Data Security staff channels to local RRACS management on a timely basis. If necessary, coordinate with MCC RACF Administration on incident reports.

7. Coordinate with RRACS LAN System Administrator to ensure RRACS user profiles on the MCC Host are synchronized with those on the RRACS LAN.

(1) The functional security coordinator is responsible for initiating and obtaining management approval, and controlling requests for security administration actions, conducting security awareness training within the unit and providing in-unit security assistance and training to new RRACS users.

(1) The system access procedures are described in the following subsections.

(1) This subsection describes the journals used to record Miscellaneous, NMF and Cover Over Unconfirmed Refund Schedules.

(1) This subsection describes the journals used to record an unconfirmed Excess Collection or Unidentified Remittance refund schedule.

(1) This subsection describes the journals used to record Photocopy and MISC Revenue unconfirmed refund schedules.

(1) This subsection describes the journals used to record ECC and Oil Spill Unconfirmed Refunds.

(1) This subsection describes the journals used to record User Fee Refunds.

(1) This subsection describes the journals used to record Informant Reward unconfirmed refund schedules.

(2) These are the valid accounts for Informant Reward Refunds (journal #515).

(3) This table describes the steps required to complete journal #515.

(1) This subsection describes the journals used to record Deposit Fund unconfirmed refund schedules.

(2) These journals allow for multiple input of Deposit Funds, eliminating the current need for individual or "split" refund schedules.

(3) These are the valid accounts for Deposit Fund Refund (journal #508).

(4) This table describes the steps required to complete journal #508.

(1) This subsection describes the journals used to record Manual Refund Cancellations.

(2) These are the valid accounts for Manual Refund Cancellations (journal #532).

(3) This table describes the steps required to complete journal #532.

(1) This subsection describes the journals used to record Deposit Fund Refund Cancellations.

(2) These are the valid accounts for Deposit Fund Refund Cancellations (journal #533).

(3) This table describes the steps required to complete journal #533.

(1) This subsection describes the journals used to record ECC, Photocopy, Anti-Drug, MISC Revenue, Informant Reward, Oil Spill Refund, User Fee, Arbitrage, ECC-CADE and Cover Over Cancellations.

(1) The IPAC Receipts and TRACS IPACD are separate selections to allow a record to be established in the database.

(2) At the time of application, (IRM 3.17.50.11.7, TRACS Application) the established record will be reduced by the amount applied.

(3) This subsection provides instructions for input of journals 541, IPAC Receipts and 542, TRACS IPACD.

(1) The FPLP is processed in Memphis CFO RACS Unit (MSPC) only.

(2) IPAC is received daily from Bureau of the Fiscal Service (Fiscal Service or BFS) - IPACR FMS/FPLP Levy (Journal #580) and IPACD FMS/FPLP Levy (journal #585).

(3) MSC downloads the IPAC information onto a diskette for electronic transmittal to the ECC.

(4) ECC then matches the IPAC information with the file received from Fiscal Service and Electronic Federal Tax Payment System (EFTPS) will process into RRACS with journal 114.

(1) This subsection describes the journals used to record disbursement adjustments from the IPAC.

(1) This subsection describes the journals used to record the confirmation of a refund.