Receipt Vouchers are recoupments or payments back to the Payroll System to correct employee earnings, tax and other balances. The completion of the Employee Balances (W2 purposes) occurs when HRCMS shows the confirmed Off Cycle activity in Paycheck Data. The completion of the MMARS (cash) Balances occurs when the valid MMARS PRRFC (Current FY) or PRRFP (Prior FY) documents are automatically created by the Off Cycle activity. If there are no accounting/distribution problems the PRRFC/PRRFP will be submitted. CTR will then finalize the corresponding PRRV's. See Flowchart pdf format of lcm6_ck_reversal.pdf and the Payroll Refund Receipt Voucher (PRRV) Job Aid  for additional information.