The codes listed in this IRM are for use with Integrated Management Planning and Information System (IMPIS) as is outlined in IRM 25.14, Integrated Management Planning Information System. Work Planning & Control (WP&C) Organization, Function and Program (OFP) codes are recorded on Forms 3081 Employee Time Report to identify work that Internal Revenue Service employees perform daily. This IRM provides a list of valid organizations, functions and programs.

Work Planning & Control System OFP codes are used in preparation of the Business Operating Divisions Work Plans/Work Schedules. This data shows historic staff-hour and volume usage. Because of the many uses for this data it is imperative that reporting be as accurate, consistent and error free as possible. Other uses for OFP data are:

IRM 1.1.4 Organization and Staffing - Organizational Planning describes detailed approval authority. IRM 1.1.4 must be referred to when a change to an existing or creation of a new organization is proposed. No revision will be made to this IRM or 5995A database, valid OFP combinations, located via the OFP Home Page web link http://etd.ds.irsnet.gov/etd/ofp/index.asp , that conflicts with IRM 1.1.4, Organization and Staffing - Organizational Planning.

Revisions to this IRM will be issued once each year. The 5995A database that contains detailed exhibits of the valid OFP combinations is continuously updated. No revision to this IRM or the OFP coding structure will be made without first having been approved by the owners of the OFP and WP&C systems.

Business Operating Division program analysts/areas are responsible for originating requests for new OFPs and providing input to this IRM and 5995A database in the proper format via the OFP Home Page web link: http://etd.ds.irsnet.gov/etd/ofp/index.asp . All OFP related questions should be directed to the OFP/WP&C administrators at Joint Operations Center. However, specific program related questions should be directed to the appropriate program area analyst at the Business Operating Division. Campus personnel requesting codes that are not valid are responsible for initiating and maintaining contact with relevant Business Operating Division program areas.

Program areas are responsible for providing documentation to the Joint Operations Center OFP administrator. All necessary input to revisions or changes to Exhibits should be requested through and provided to the Joint Operations Center OFP administrator by the Business Operating Division program areas.

Types of requests from field offices that must be directed to the Business Operating Division program analyst/area include, but are not limited to:

Each field office/campus has one or more OFP Coordinators that are responsible for all general OFP related issues for that site. Any OFP requests should be coordinated with the OFP Coordinator at the appropriate campus. A list of campus OFP Coordinators and their numbers may be obtained from the Joint Operations Center OFP administrator.

Requests for changing the existing Work Planning and Control System (WP&C) organization code structure, or proposals at the Operation level and above for the assignment of new organization codes, including, but not limited to, eliminating, adding or redistributing the functions or duties of an organization for field offices/campuses or Agency Wide Shared Services must be submitted in writing simultaneously to Strategic Planning Division, the Chief Financial Officer, and the OFP administrator as outlined in IRM 1.1.4.

The field offices/campuses are not authorized and do not have the capability to establish, change or edit parent organization, function and program codes on their OFP Consistency File. All changes of this nature must be submitted to the Joint Operations Center OFP administrator via http://etd.ds.irsnet.gov/etd/ofp/5948.asp , OFP Consistency File Input form.

Detailed procedures for preparing Form 5948 are outlined in IRM 3.30.50, Performance Evaluation Reporting System (PERS) see IRM 3.30.50.3.3 . Each field must be completed. This form is available in every field office/campus and usually prepared by the Reports Unit or the OFP Coordinator. Incomplete forms will not be processed.

Codes that are not authorized by this manual and 5995A database http://etd.ds.irsnet.gov/etd/ofp/5995a.asp are not to be used in IMPIS and will not be added to the OFP Consistency File.

Field offices/campuses are authorized and have the capability at their option, to assign third, fourth and fifth digits of the organization codes, third digits of the function codes and fifth digits of the program codes. These third, fourth and fifth digit codes must have a valid parent combination. These can be added to their OFP Consistency File at the campus.

Service officials and managers must communicate security standards contained in IRM 1.4.6, Managers Security Handbook, to subordinate employees and establish methods to enforce them. Employees are responsible for taking required precautions in providing security for the documents, information, and property which they handle in performing official duties.

Employees who have access to and work with returns processing information and data in connection with this IRM must not alter the data, disclose information to persons without a need to know such information, use data for unauthorized purposes, or make unauthorized access to the data.

The organization codes listed in IRM 25.8.11 represent the valid organization codes to be used by sites. Each code has an abbreviated title and a title displayed. The abbreviation is used as the literal on the OFP Consistency File. The Functional Area (FA) identifies a financial and functional category for the Services programs. FAs are primarily used for internal management purposes and also during the Financial Plan formulation and execution.

An organization code is a five digit code and is used to describe where the work is being performed, e.g., Document Perfection, Accounts Management, etc. In Submission Processing and Compliance, the first and second digit identifies the Operation, the third digit identifies the Department, the fourth and fifth digit identifies the Team. In Accounts Management, first and second digit identifies the Operation and Department, the third and fourth digit identifies the Team.

The function codes listed in Exhibit 25.8.1-2 represent valid function codes to be used by sites. Each code has an abbreviated title and a title displayed. The abbreviation is used as the literal on the OFP Consistency File. The codes are for use in combination with valid organization and program codes. A function code is a three digit code that is used to describe "what" is being done, e.g., ISRP, Code & Edit, Batching, etc. or who is working that related program, e.g., Revenue Agent, Tax Compliance Officer, etc. The third digit of the function code is sometimes used as a sub-function at the sites discretion to describe different aspects of the parent function. Sub-functions that are mandatory are described in Exhibit 25.8.1-2.

The program codes listed in Exhibit 25.8.1-3 represent valid program codes to be used by sites. Each code has an abbreviated title and a title displayed. The abbreviation is used as the literal on the OFP Consistency File. The codes are for use in combination with valid organization and function codes. A program code is a five digit code that is used to describe the "program" being worked, e.g., IMF (Individual Master File), BMF (Business Master File), 1040, etc. The fifth digit of the program code is sometimes used as a sub-program at the sites discretion to identify different aspects of the parent program. The use of the fifth digit can be mandated by Business Operating Division program areas when necessary, e.g., SETR (Single Entry Time Reporting) codes, Customer Service programs, etc. All program related OFP code questions should be directed to the program area at the Business Operating Division.