Database Administrators (DBAs)

Each CFO RACS Unit appoints employees to serve as the Database Administrator (DBAs) and alternate Database Administrator. The DBA and only two (2) alternate DBAs may have access to the RRACS DBA main menu.

The DBA and the alternate DBA(s) for each CFO RACS Unit are responsible for:

Exercising caution when changing database information.

Correcting records containing identification and status errors.

Ensuring the balance and integrity of the database are maintained at all times.

Ensuring the default account period is properly set.

Ensuring all daily and weekly tapes are processed on time and prior to initiating month-end closing procedures.

Classifying an extensive variety of CFO RACS Unit accounting transactions by analyzing batched, individual documents and verifying the accuracy and completeness of accounting data.

Maintaining accounts by analyzing error messages displayed on the terminal and initiating the necessary corrective action, reviewing and analyzing the daily posting register to ensure that all IRS double-entry accrual accounting transactions have been properly posted, and initiating corrective actions, when necessary.

Analyzing accounts by reviewing and balancing the RRACS computer-generated accounting reports to ensure reports cross balance and all general ledger and subsidiary files agree with reported information.

Participating in reconciling general ledger accounts with external subsidiary records in other working units within the branch, balancing principal and interest with appropriate general ledger accounts and reconciling both accounts with the appropriate accounting reports.

Maintaining various logs for electronic data processing and database corrections.

Monitoring all RRACS electronic data input and output and making all necessary reversals.

Establishing checklists for End of Day (EOD), End of Month (EOM) and the beginning of each new accounting period. Reviewing the specific database lists for invalid entries, modifications, and reversals, and initiating corrective action when necessary. The database lists: field office records; loss and recovery records; individual detail records; confirmed Deposit Tickets/Debit Vouchers (DT/DVs); and unconfirmed DT/DVs.

Reviewing all reports and ensuring that the CARS: Collection voucher support listing balances to 017, the Form 2162, Summary of Assessment Certificates Issued audit trail includes all manual assessments and the Net Tax Refund Report (NTRR) balances to its respective general ledger accounts.

Ensuring all accounts are in correct status in preparation for EOM processing and monitoring accounts to be maintained in zero balance.

Reviewing unpulled assessments daily.

The DBA should have a thorough knowledge of double-entry accounting principles and theory used in the IRS accounting control systems. Alternate DBAs must be thoroughly proficient with the contents of IRM 3.17.63, Accounting and Data Control, Redesigned Revenue Accounting Control System and IRM 3.17.64, Accounting Control Ledger Policies and Procedures. There is no certification for the alternate DBA. ONLY the DBA and/or alternate DBA have access to the RRACS DBA Main Menu.