Annual Balance: Debt Pursuit Offices: Balancing payments received for and by other offices: Discrepancies
If you cannot agree the RFOC totals for
- check the NRB payment vouchers against the machine lists of RFOC acknowledgements
- check that you have machine listed the control lists totals correctly.
If the totals still do not agree
- check the payment vouchers against the individual entries on the control lists.
Important - Inputs cannot be amended after the Account has closed.
In all Annual Balance operations you must
- use the computer-produced figures without amendment.
If you have transferred an incorrect amount
- enter the amount of the discrepancy (plus or minus as appropriate) into Overpayments for the Account just closed.
If this creates a net minus total of Overpayments carried forward to the next Account
- let Revenue Losses and Balance team, DMOS, Shipley know immediately.
- bring the amount in Overpayments to duty (plus or minus as appropriate) in the new Account as a payment received for other offices and input to the appropriate system (NRB, INP117 or INP201)
- adjust the accumulated RFOC and Overpayments figures for the Account just closed (see DMBM231410)
- enter the agreed RFOC figure on form 45E.
If you cannot agree the RBOC totals
- check that you have machine listed the RBOC list totals correctly
then, if necessary
- check the machine lists of forms C11 against the individual entries on the RBOC lists.
If a C11 has been prepared and posted for an incorrect amount (remember that the amount on the RBOC list must be taken as correct) and Officer grade or above should
- form C11 to the amount on the RBOC list
- appropriate credit items in the balance unit concerned and on any balance forms already completed
- enter details of the discrepancy in the Errors Book
- amend the Account Accumulations figure as necessary (see DMBM231410)
- enter the agreed RBOC total on form 45E.