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IRS Audits

Chapter 5. TE/GE AIMS Manual

Section 5. TE/GE Reports

4.5.5  TE/GE Reports

4.5.5.1  (04-15-2003)
TE/GE Technical Time Reporting System

  1. The TE/GE Technical Time Reporting System (ETS) has been designed to monitor time planned for and applied by employees in TE/GE Business Segments. Fiscal year workplans by time application are developed jointly by the Headquarters Office, Directors and Area Offices. Employees maintain daily records on time applied to various operational and non-operational activities.

  2. The Detroit Computing Center (DCC) produces Management Information Reports (MIR’s) for monitoring plan versus actual time expenditures. Approved plans are programmed in the system according to:

    • Document 6833, EP ETS Requirements

    • Document 6494, EO ETS Requirements

    • GE ETS Requirements

    • Document 11457, CAS ETS Requirements

     

  3. Monthly, individual records sent electronically to DCC, are tabulated. Comparison of plans versus accomplishments MIR’s are produced monthly and cumulatively on a fiscal year basis.

4.5.5.1.1  (04-15-2003)
Description of System

  1. Numeric codes as described below, provide overall flexibility and responsiveness to program needs and permit changes or expansions in the TE/GE programs. The codes provide a uniform system for planning and reporting time applications by TE/GE technical personnel.

  2. Business Segment; Employee Group Codes and Position Codes - The use of specific Business Segments, Employee Group Codes (EGC) and position codes permits time expenditure data to be produced by functional element (EP/EO/GE/CAS) and by position categories, or combinations. Activities with cross functional lines or which technical personnel do in several different position categories can be combined or isolated as needed.

  3. Employee Group Code - The Employee Group Code consists of four digits.

    1. The first digit identifies the TE/GE Operating Division.

    2. The second digit identifies the function (or equivalent) within the operating division.

    3. The third and fourth digits identify the group (or equivalent) within a Function.

     

  4. Position Code - The position code consists of three digits that identify each position in the TE/GE activity.These position codes permit DCC to tabulate data for specific positions such as:

    • Tax Auditor

    • Tax Law Specialists

    • Group Managers,

    • Revenue Agents,

    • Program Analyst,

    • Staff Assistant,

    • Customer Service Representatives and Specialists, and

    • Quality Reviewers, etc.

     

  5. Activity Codes - Operational and Non-Operational Activity Codes consist of three digits. Activity Codes are subject to change each fiscal year. For the current listing of valid codes, refer to TE/GE systems codes booklets:

    • Document 6476, Employee Plans Systems Codes

    • Document 6379, Exempt Organizations Management Information Systems Codes

    • Document 11308, Government Entities Computer Systems Codes

    • CAS Activity Codes are provided in Document 11457, CAS ETS Technical Time Reporting System

     

4.5.5.1.2  (04-15-2003)
Fiscal Year Plan

  1. As part of the TE/GE Technical Time Reporting System, Form 5440 is used in program planning by Headquarters Office, Directors and Area Offices. Form 5440, which reflects both Operational and Non-Operational time and planned average hours, is the format used for transmitting yearly plans (technical days and returns) for review and approval to Headquarters Office.

4.5.5.1.3  (04-15-2003)
Daily Time Reporting

  1. Personnel assigned to the TE/GE functions, use Form 6490, TE/GE Technical Time Report. All time (Operational and Non-Operational) expended by TE/GE personnel is reported by Activity Code designations and submitted to their respective managers monthly. A separate report is prepared for each reporting cycle or part thereof. Entries are made daily for the time devoted to the various activities. Area Offices and Employee Groups use an automated Form 6490, which is prepared and sent electronically to DCC through local procedures. Area Offices should have backup procedures in place in case electronic transmission is unavailable to meet monthly transmission schedules.

4.5.5.1.4  (04-15-2003)
Work Implementation Plan Allocation of Total Time

  1. According to the time schedule for the Service’s long range planning cycle, the annual TE/GE Implementing Plan Program is developed and approved.

4.5.5.1.4.1  (04-15-2003)
Planning

  1. Area Offices and Business Segments submit preliminary Implementation to Headquarters Office for review and approval. Final approved plans by Area Offices and Business Segments are submitted to Headquarters Office personnel for each Operating Division.

  2. In this development and approval process, Form 5440 is used by Headquarters Office personnel and by Area Office and Business Segments. This form provides for allocating total TE/GE technical time to the various work activities for both Operational and Non-Operational time.

  3. After approval by Headquarters Office, Area Office plans are forwarded electronically by TE/GE Business Systems Planning to DCC on Form 5440, with data converted to be used as feeder reports for the TE/GE Technical Time Reporting System. DCC makes monthly reports available on-line to the Area Offices, Employee Groups and Headquarters Office’s management for monitoring purposes, which reflect comparisons of planned versus accomplished technical time allocations for staff years and case grade correlations.

4.5.5.1.4.2  (04-15-2003)
Using Activity Codes/Project Codes in Planning

  1. The Activity Codes/Project Codes listed on the Form 5440 planning document, help Headquarters, Directors and Area Office planning officers in preparing their specific plans. The listing of codes on planning documents will also ensure accuracy in processing the documents at the DCC for both TE/GE technical time and TE/GE examination workplan processing.

  2. The Activity Code/Project Code structure is not consecutive, permitting changes or expansion in TE/GE activities or program emphasis.

  3. Current Activity Codes/Project Codes and definitions needed to prepare Form 5440 are listed in the Workplan Document sent out each year by Headquarters Office in the following systems codes booklets:

    • Document 6476 (EP)

    • Document 6379 (EO)

    • Document 11308 (GE)

    • Activity Codes/Project Codes for CAS are listed in Document 11457; however, a Workplan Document is currently not prepared or submitted for CAS.