SUPPLEMENTAL MEMORANDUM OF UNDERSTANDING FINANCIAL ASPECTS OF RETIREMENT ADMINISTRATION

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP89-00066R000800150018-2
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 10
• Document Creation Date: December 27, 2016
• Document Release Date: December 6, 2012
• Sequence Number: 18
• Content Type: MEMO

Declassified in Part - Sanitized Copy Approved for Release 2012/12/06: CIA-RDP89-00066R000800150018-2
R
Next 1 Page(s) In Document Denied
Declassified in Part - Sanitized Copy Approved for Release 2012/12/06: CIA-RDP89-00066R000800150018-2
25X1
25X1
25X1
25X1
Declassified in Part - Sanitized Copy Approved for Release 2012/12/06: CIA-RDP89-00066R000800150018-2
SERVICE CREDIT REMITTANCE FORM
CENTRAL INTELLIGENCE AGENCY
REPORTING PERIOD
CSRS DEPOSITS
?4,
ENCLOSURE A
PAYROLL OFFICE NUMBER 11939902
OPAC NUMBER
FROM TO
CSRS REDEPOSITS
SUBTOTAL*
FERS DEPOSITS**
TOTAL AMOUNT REMITTED
* TO BE REPORTED ON LINE 7 OF THE ANNUAL SUMMARY OF RETIREMENT FUND
TRANSACTIONS CSRS (OPM FORM 1525)
** TO BE REPORTED ON LINE 7 OF THE ANNUAL SUMMARY OF RETIREMENT FUND
TRANSACTIONS FERS (OPM FORM 1564)
Declassified in Part - Sanitized Copy Approved for Release 2012/12/06: CIA-RDP89-00066R000800150018-2
Declassified in Part - Sanitized Copy Approved for Release 2012/12/06: CIA-RDP89-00066R000800150018-2
OF-'M BILLING REPORT
FROM
!CENTRAL INTELLIGENCE AGENCY
,OFFICE OF PERSONNEL
:RETIREOENT DIVISION
:TO:
!OFFICE OF PERSONNEL MANAGEMENT
d
d
!ItEGULAR ANNUITIES
SURVIVOR ANNUITIES INCLUDING CHILD
2
,REFUND ? SEPARATIONS
1
:INTEREST
4
!ALTERNATIVE ANNUITIES
INTEREST ON ALTERNATIVE ANNUITIES
4
,LUMP SUM PAYMENTS f()
ACCRUPD ANNUITIESnu& (1\v?
?
UNEXPENDED BALANCE
a ACCUMULATED DEDUCTIONG
;INTEREST ON LUMP SUMS
4
,REGULAR ANNUITY SUPPLEMENTS
1
'SURVIVOR ANNUITY SUPPLEMENTS
i
I
!COLLECTION OF ACCOUNTS RECEIVABLES !
! CLASSIFICATION .
4 i (
4 i
1 1
i
ITOTAL AMOUNT DUE FOR THE PERIOD
,
i I
. ,
PAYROLL OFFICE NO. REPORT NUMBER
11939902
OPAC NUMBER
PERIOD FROM: PERIOD TO:
ACCOUNT CHARGED AMOUNT
4221
CSRS FERS.
MONTHLY ACCOUNTS RECEIVABLE ACTIVITY
i
INEW RECEIVABLES DURING THE MONTH
: CLASSIFICATION
J
1
I
,WRITE OFFS
' CLASSIFICATION
1
I
,1
;WAIVERS 1 1
:
CLASSIFICATION
1 .
1 : ,
,
\ Declassified in Part - Sanitized Copy Approved for Release 2012/12/06: CIA-RDP89-00066R000800150018-2
Declassified in Part - Sanitized Copy Approved for Release 2012/12/06: CIA-RDP89-00066R000800150018-2
Page 1 of 3
IAR No. 1178-TD-XX
411
Standard Form 220-9
November 1988
I TFM 2-4100
REPORT ON ACCOUNTS AND LOANS RECEIVABLE
DUE FROM THE PUBLIC
as of
(In dollars)
IDENTIFICATION:
DEPARTMENT/AGENCY:
BUREAU/ORGANIZATIONAL UNIT:
OMB IDENTIFICATION CODE- FUND TYPF.
PART I
ACCOUNTS RECEIVABLE
? LOANS RECEIVABLE
STATUS OF
RECEIVABLES
NUMBER
AMOUNT
NUMBER
AMOUNT
Section A ? Outstanding
Receivables
1. Current receivables ?
a. Not delinquent
_
b. Delinquent
(1) 1-30 days ?
-
(2) 31-60 days
(3) 61-90 days
?
(4) 91-180 days
?
_
(5) 181-360 days_
(6) over 360 days .-
2. Noncurrent receivables
3. Total receivables
_
:'f;',7-1f-.--,_`?4-:E.,,i;??-?
Section B ?
Activity FYTO
1. New receivables
_
2. Repayments on
receivables
3. Reclassified amounts
4. Amounts written off
-5. Net activity FYTD-'--4':v...-
.
Section C? Allowances
and Write?Offs
1. Total allowances for
beginning of period ?. Niz-V,.1:-V-
.:1-..--'4.?-.. .
2. Total actual write-offs ..?:1.-'471-?,:"..?--
-1 ..-.:-4._.,---,....-
during ? --?.- -
?5?:":',.14;1- -4.4t`.-1-
.-.?.....-...-_,14.?e..f."
-4N.,:;----
:-:.--
period
3. Adjustment to allow-
ances for the period
(provision for
loss expense)
-,;
- -- - ----- ?
??., '..-.::
...;:??:ki...Vte..e...k.?
'-''?P'-'`,.i k.::.! .
.4-.4.,Aev. -4t-Nn.
:::-.:,-Nirir. ';?-ktvai,- ?

?
4 4. Total allowances
end of period?
Section D ?
Reconciliation
1. Beginning receivables .
2. Net activity FYTD--..
3. Ending receivables
-I
1
?
Previous edition not usable
AUTHORIZED FOR LOCAL REPRODUCTION
12-4100-39)
Declassified in Part - Sanitized Copy Approved for Release 2012/12/06: CIA-RDP89-00066R000800150018-2
Declassified in Part - Sanitized Copy Approved for Release 2012/12/06: CIA-RDP89-00066R000800150018-2
Standard Form 220-9
November 1988
REPORT ON ACCOUNTS AND LOANS RECEIVABLE
DUE FROM THE PUBLIC
as of
(In dollars)
Page 3 of 3
BUREAU/ORGANIZATIONAL UNIT ?
IPART II
ACCOUNTS RECEIVABLE
LOANS RECEIVABLE
ADMINISTRATIVE ?
ACTIONS - Continued
__
NUMBER
AMOUNT
NUMBER
AMOUNT
2. Penalties
. a. Beginning balance
b. Assessed in FY ?
c. Collected in FY ?
d. Written off in FY ..
e. Ending balance
,
.
?
3. Administrative costs
a. Beginning balance
b. Assessed in FY _
c. Collected in FY_
d. Written off in FY ..
e. Ending balance
?
-
? -
_
4. Range of interest
rates assessed on
delinquent acct ?
? ?
. - -
Section 0 -
Reconciliation
With SF 220
1. Total current recv. _
a. Current
public recv.
.
..%..-?????? i...-
--,k.R ?,'?17-7?-i?.1-`?e-e
.T:47.tt.-,... ...,....--:,-.? .
,--.:.???i;-:-...,.. L .. li..
":-'74: ??' ',..,-.
...-?,..%?....yoil--%; ,,,.
!::.7,-,!17;?::7-4-.,;.416;;?-
....,.. ?
*-- ?
..,-....-.1.- 4 _.
TV--
.t...e.. '4...."--T
. .... . .
,4,-...05.!-......... ..i?:.!;,-.? -
- ..." 4.... ? ,
:,1,-,-4..:::--NP, .4-14-,
..,:?:4????,-:.
???-.44......._
4-.:-.:-'-..7f?s.,t;R--
...?,--.0-?'-...1-,
.'???.,,x\--,,-le". :4;?;,
--,..-.,...--it?-..!,-,..i,
L Current
Federal recv._
2. Total Total noncurrent recv...
a. Noncurrent
public recv.?
L Noncurrent
Federal recv
AGENCY CONTACTS
1.
Preparers Name
2.
Telephone No.
3.
Address .
4.
Supervisor's Name
5.
Telephone No.
(2-4100-41)
Declassified in Part - Sanitized Copy Approved for Release 2012/12/06: CIA-RDP89-00066R000800150018-2
Declassified in Part - Sanitized Copy Approved for Release 2012/12/06: CIA-RDP89-00066R000800150018-2
Receivable shall consist of all other amounts owed the Government including, but not limited to, taxes, sales
of goods or servic-..,s, fr,, penalties, adminiV.:,7...ive charges, fees, forfeitures, financing interest, overpay-
ments, duties, rents, royalties, claims, damages, audit disallowances, and travel advances in excess of autho-
rized travel expenses. Accounts Receivable shall also include interest, penalties, and administrative costs
assessed on delinquencies.
All interest, penalties, administrative costs, and other receivables associated with an original amount
classified under "Accounts Receivable" shall, with the original amount, be reported as a single receivable
and counted only once. Receivables (that is, interest, penalties, administrative costs, and other) associated
with principal classified under "Loans Receivable" shall be reported as a single receivable and counted under
"Accounts Receivable.** with the principal counted separately under "Loans Receivable." Exceptions to this
instruction are noted in the appropriate sections.
Audit findings are to be recorded as Accounts Receivable when the audit report has been issued and
(1) the auditor has the authority to make final determinations or (2) the final determination has been made
by the appropriate management official.
Audit-related receivables are also to be reported on a memorandum SF 220-9 for each fund or account.
The memorandum SF 220-9 will consist of only that portion of the receivables included in Sections I and
II totals that result from audit activity. This requirement does not affect any instructions on the preparation
of individual reports for each revolving fund, business-type general and special funds, each transfer appro-
priation account, and certain trust funds. This memorandum report will be used by OMB for monitoring
agency compliance with the policies of OMB Circular A-50 Audit Followup:
The accounts and loans receivable totals reported quarterly will represent cumulative fiscal year to date
(FYTD) activity. Information submitted on the SF 220-9 must be consistent with that required in the debt
collection exhibit in OMB Circular A-11: Preparation and Submission of Budget Estimates.
If the report is submitted on paper, any required footnotes are to be prepared on a blank sheet of paper
and attached to the report.
Part I
STATUS OF RECEIVABLES
Section A - Outstandinc Receivables shows outstanding current and noncurrent receivables and an aging
schedule of delinquent current receivables. The following criteria must be used when preparing this section:
? Any amount that is under appeal or in litigation should continue to be classified as "delinquent-
_
or "not delinquent" and should be carried in its original status as a current receivable until the Gov-
ernment changes its position regarding the amount that is due and payable, through either a decision
of the courts or an administrative settlement directed by a responsible Government official. Until
such change occurs, these amounts should be appropriately footnoted on the aging schedule.
? Receivables that are the result of audit findings should be reported and footnoted, even if the deci-
sion to collect is subject to administrative appeal or litigation.
? Receivables should be considered delinquent if they remain unpaid for 30 days or more from the
date of billing, unless terms of the contract or agreement provide otherwise.
? Only loan payments due within 12 months of the end of the period are to appear in the **Current
Receivables" section, with the balance of the loan (long-term balance due) appearing in the "non-
current" section.
? The entire loan should be considered delinquent when an account has been delinquent 6 months
or more, unless terms of the contract or agreement provide otherwise.
? Financing interest should be reported under "Accounts Receivable" only if the interest is due and
payable, past due and payable, or accrued and legally due at some point in the future. Financing
interest not yet accrued should not be reported.
Line
I. Current Receivables. Enter the number and amounts of all curl/eat receivables. These figures will equal
the sum of lines (1)(a) and (1)(b).
(2-4100-43)
Declassified in Part - Sanitized Copy Approved for Release 2012/12/06: CIA-RDP89-00066R000800150018-2
Declassified in Part - Sanitized Copy Approved for Release 2012/12/06: CIA-RDP89-00066R000800150018-2
ty of collection on the basis of risk rating, historical loss experience, characteristics of borrowers, type of
credit transactions, or other information relevant to dett Incs estimates.
Line
1. Total allowances beeinning of period. Enter the amounts of allowances for uncollectible accounts as
reflected on the agency records at the beginning of the fiscal year.
2. Total actual writeoffs &mine period. Enter the amounts of all uncollectible accounts that were actually
written of f during the fiscal year to date. These figures must agree with Part I, Section B. line (4).
3. Ad iustmenl to allowances for the period (provision for loss expense). Enter the expense adjustment for
estimated uncollectibles for the fiscal year to date. The adjustment to the allowance account is the dif-
ference between the allowances needed by the agency to accurately reflect potential losses and the exist-
ing balance after accounting for writeoffs to date.
4. Total allowances end of period. Enter the amounts of allowances for uncollectible accounts as shown
on the agency records for the fiscal year to date as of the end of this reporting period. For fiscal yearend
reporting enter the amounts of allowances for uncollectible accounts for the next fiscal year.
Section D - Reconciliation shows a reconciliation between the receivables at the beginning of the fiscal year
and those at the end of the period. These beginning and ending amounts must agree with the receivables report-
ed on SF 220.
Line
1. Beginning receivables. Enter the number and amounts of beginning receivables: 'Receivables reported
on this line must agree with amounts reported on the fiscal yearend SF 220 submitted for the prior year.
Audit-related receivables should be footnoted.
2. Net activity FYTD. Enter the number and amounts of net activity for fiscal year to date. These figures
must equal those reported in Part I, Section B, line (5), and must be the difference between the beginning
receivables and ending receivables.
3. Endine receivables. Enter the sum of lines (1) and (2). The amounts must agree with Part I, Section
A. line (3).
Part II
ADMINISTRATIVE ACTIONS
Section A - Referral Actions show the number and amounts of delinquencies which have been referred, re-
solved, or remain outstanding with agency counsels or the Department of Justice.
Line
1 and 2. Referrals to agency counsel or the Department of Justice
a. Referred FYTD. Enter the number and amounts of accounts referred to agency counsels or the De-
partment of Justice for the fiscal year to date.
b. Resolved FYTD. Enter the number and amounts of delinquent accounts that have been resolved by
agency counsels or the Department of Justice for the fiscal year to date, including accounts referred
in prior fiscal years. Accounts are resolved if (1) an agreement with the debtor has been reached
and the initial payment has been received, (2) the account has been reduced to judgment, (3) the
debt has been repaid in full, or (4) the account has been returned to the referring office.
c. Outstanding. Enter the number and amounts of accounts that are outstanding with agency counsels
or the Department of Justice as of the end of the period, including those accounts referred in prior
fiscal years.
Section B - Rescheduled Receivables shows current and noncurrent rescheduled receivables and an aging
schedule of delinquent rescheduled receivables. If any portion of a receivable has ever been rescheduled.
then the entire amount of the receivable should be reported in this section. These amounts are also included
in Part I. Section A. Part II, Section B is a further refinement of the data in Part I, Section A.
(2-4100-45)
Declassified in Part - Sanitized Copy Approved for Release 2012/12/06: CIA-RDP89-00066R000800150018-2
Declassified in Part - Sanitized Copy Approved for Release 2012/12/06: CIA-RDP89-00066R000800150018-2
VIM
1. Total current receivables. Enter the sum of lines ( I )(1) sn