Program Operations Manual System (POMS)
TN 8 (08-84)
RM 02031.001 General Information (DEO-ERB)
During the first posting run of 1983, (1-83), exact duplicate (EXD) original and EXD corrected W-2 postings were electronically offset. This, the first electronic offset, included those EXD items identified from the first posting run of 1981 thru the first posting run of 1983. Generally this involved forms W-2 for 1980 and 1981 and delinquent items for 1978 and 1979 posted during this period. Prior to this, EXD items were identified and then clerically canceled, as was performed for posting years 1979 and 1980 (current forms W-2 for 1978 and 1979). It was also expected that certain 1978 exact duplicate items not previously identified would be electronically offset during the 1-83 posting run. These were cases where a current 1978 item was posted in a 1979 posting run and a delinquent 1978 duplicate item was posted in a 1980 posting run. However, these items were not electronically offset until the 3-83 posting run.
In the future, exact duplicate wage items with certain exceptions will be identified and offset during each updating posting run in the AMERSUP Program. These exceptions are described in RM 02031.005.
Duplicate item offsets are reflected on the Earnings Reference File (ERF) printouts as credit items. The offsets reflect the microfilm reference number of one of the related duplicate items. The legend “DUP OFFSET-(Year)” is shown in the “Remarks” field and “Posting Adjustment” is shown in the “Type” field.
At the end of each posting year the duplicate items from each update are consolidated. Listings of these items are then produced for use in clerically reviewing and investigating both the offset cases and the exception items. The following listings are produced from this operation:
Offset Duplicate Posted Items List—(Reference
RM 02031.003 A.1)
Duplicate Posted Items List—(Reference RM 02031.003 A.2)
Exact Duplicate Report Informational List—(Reference RM 02031.003 A.3)
Duplicate Wage Employer Report Information List—(Reference RM 02031.003 A.4)
Instructions in this subchapter are for reviewing the listings and taking action, as required.
Because of the various types of postings, posting problems, corrective actions and timing of these postings, every situation that could possibly occur may not have been covered. The resulting postings, under some circumstances, may even be in error. This procedure covers only the more frequently expected conditions. It will be updated to include other conditions as frequency and experience warrants.
The advent of the automated offset should cause a reduction in duplicate adjustments and the elimination of the related clerical processing. However, there will be times when an internal adjustment will be processed which will duplicate actions of the electronic offset, thus creating a duplicate adjustment. These duplicate adjustments will be handled under the Duplicate Adjustment Operation.
For duplicate items posted prior to 1982 there may be a substantial number of duplicate adjustments due to the duplicate items being posted to the Summary Earnings for a year or more prior to the offset being made during the 1-83 posting cycle.
For duplicate items posted in 1982 and subsequent years, fewer duplicate adjustments are expected because the offset will take place at the time the duplicate item is posted.
In a number of cases clerical adjustments were already in process to cancel the exact duplicate items that were to be offset. Although steps were taken to suppress this duplicate action, some clerical adjustments will post and create a duplicate adjustment situation. The duplicate adjustments will be identified through the Duplicate Adjustment Operation and corrected.
Subchapter RM 03809.039 covers the investigation and correction of duplicate annual wage items prior to the electronic offset operation being established. Information and instructions contained in that subchapter, where applicable, should be used in conjunction with instructions contained within this subchapter.