The revenues in question are posted to the cash flow management accounts periodically sent by services abroad, which include a classification of these revenues according to type (by item of income).
The Accounting Office must record these revenues in the CIEXT module by entering the data and amounts by item of income from the relevant external representation, and in the de facto currency (each foreign service will use a de facto currency).
When Expenditure Management Centres wish to transfer new funds, they access the system to find out which revenues have yet to be offset and, where appropriate, reserve the revenues that have not yet been reserved. In this reservation process, each item of income is given a priority and, under each item, the oldest will be used up first.
The Accounting Office will check that the reservation was made under the conditions set down in the payment accounting document by using the reservation number to access the details of the latter, which will have been saved in the system. Once the accounting document has been entered in the SIC application, the information is updated by transferring the reserved income to offset revenues.
In the event of substantial revenues, it may not be possible to offset the full amount. In this case, in accordance with the instructions given to the services abroad, they transfer these revenues to the Treasury. Upon receipt of the funds and information on the items of income in question, the Accounting Office will update the information in the system by cancelling the relevant revenues still to be offset.