200 Table of Contents

Topics:

Accounting Manual

State Accounting Policy & Procedures Manual

Section
PRE-AUDIT

Procedure No.
200.000

Page No. 
HTML
Effective Date
APRIL 2022

Subject

TABLE OF CONTENTS

Return to State Accounting Policy & Procedures Manual

200.000 TABLE OF CONTENTS

Table of Contents 200.000

201.000 MEMORANDUM OF UNDERSTANDING

Memorandum of Understanding (MOU) 201.000

202.000 INTRODUCTION

Authorization (Powers & Duties) 202.000

203.000 ADMINISTRATIVE RULES

Administrative Rules 203.000

204.000 GENERAL PROVISIONS

  1. Table of Contents 204.000
  2. Authorized Signators 204.100
  3. Pre-Auditor's Authorized Signators 204.101
  4. Claimant's Signature on a Voucher 204.150
  5. Original Invoice 204.200
  6. Use of a Travel Payment (TP) 
    vs. General Accounting Expenditure (GAX) 204.250
  7. Department Billing 204.300
  8. Expense Payments to Employees of Other State Departments 204.350
  9. Miscellaneous 204.400
  10. Code Citation on Claims 204.450

210.000 TRAVEL

  1. Table of Contents 210.000
  2. General
    1. General Information 210.100
    2. Travel Card 210.101
    3. Meal, Travel, and Work Related Receipts 210.102
    4. Meal Reimbursement 210.103
    5. Official Domicile
      1. Defined 210.105
      2. Metropolitan Areas - Defined - Office Employees 210.106
      3. Mileage Reimbursement 210.107
      4. Meal Reimbursement 210.108
      5. Travel Status 210.109
    6. Benefits Derived from Travel 210.110
    7. Direct Billing 210.115
    8. Cancellation of Reservations 210.120
    9. State-Owned Vehicles
      1. Used for Personal Reasons 210.130
      2. Miscellaneous Expenses 210.131
    10. Reimbursement for Parking/Taxi/Other Expense 210.135
    11. Miscellaneous Expenses 210.140
  3. Travel - In-State Travel
    1. Mode of Transportation 210.200
    2. Subsistence Allowance 210.205
    3. Vicinity Driving 210.215
    4. Registration Fees 210.220
    5. Temporary Duty Assignment 210.225
    6. Overnight Travel - No Overnight Lodging Expense 210.235
    7. Fair/Trade Shows and Similar Expenses 210.240
    8. Board, Commission, Advisory Council and Task Force Member Expense 210.245
  4. Travel - Out-of-State Travel
    1. Mode of Transportation 210.300
    2. Subsistence Allowance 210.305
    3. Listing of High-Rate Areas 210.306
    4. Travel Authority 210.315
    5. Registration Fees 210.320
    6. Reimbursement for Tickets 210.325
    7. Out-of-State Travel with In-State Limitations 210.330
  5. Travel - International
    1. ​​​​​​​​​​​​​​Mode of Transportation 210.400
    2. Subsistence Allowance & Miscellaneous Expenses 210.405

​​​​​​​​​​​​​​220.000 EMPLOYEE EXPENSES

  1. Table of Contents 220.000
  2. Relocation Reimbursement Policy 220.100
  3. Education Leave and/or Educational Assistance and Continuing Education 220.150
  4. Refreshments 220.250
  5. Physical Examinations 220.300
  6. Employee Productivity and Recognition 220.350
  7. Retirement Expenses 220.351
  8. Appliances 220.352
  9. Interview Expenses 220.400
  10. Photographs 220.450
  11. Cold Weather Clothing 220.550
  12. Safety Glasses/Goggles 220.600
  13. Footwear 220.650
  14. Uniforms 220.700

230.000 PAYMENT POLICIES

  1. Table of Contents 230.000
  2. Taxes 230.150
  3. Public Reception and Waiting Areas 230.200
  4. Payment of Interest on Claims 230.250
  5. Credits Received in Year Different than Goods/Services Received 230.300
  6. Private Employment and Placement Agencies 230.350
  7. Damage to Personal Items 230.450
  8. Volunteer Expenses 230.500
  9. Pre-payment of Expenses  230.550
  10. Memberships in Outside Organizations 230.600
  11. Employee Business Cards 230.650
  12. Co-location Payments 230.750
  13. Holiday and Religious Decorations 230.800

235.000 YEAR-END PROCEDURES

  1. Table of Contents 235.000
  2. General Overview of Year-End Processing 235.025
  3. Proper Fiscal Year to Charge Goods/Service 235.050
  4. Proper Fiscal Year on Documents 235.075
  5. Deadlines for Processing Previous Fiscal Year Payments 235.100
  6. Identifying and Working with Late Vendors 235.150
  7. Prepayment of Next Year's Expenses 235.200
  8. Payments Crossing Fiscal Years 235.250
  9. Correcting Claims Paid Out of the Incorrect Fiscal Year 235.300
  10. Central Procurement and Fleet Services Enterprise 235.350
  11. Create Roll/Delete Pre-Encumbrances & Encumbrances 235.400
  12. Cash Receipts 235.450
  13. Credits Received in a Year Different than Goods/Services Received 235.500
  14. Refund of Fees 235.550
  15. Unusual Expenses 235.600
  16. Lease-Purchase Buyouts 235.650
  17. Non-Appropriated Funds 235.700
  18. Canceled / Outdated Warrants 235.800
  19. Carry-Forward of Non-General Fund Monies - Appropriations 235.850
  20. Reversion Process 235.900
  21. Closing Entries 235.950

240.000 MISCELLANEOUS

  1. Table of Contents 240.000
  2. Contracts
    1. ​​​​​​​Services Contracting 240.102
    2. Lease, Rental, and Maintenance Agreements 240.103
  3. Prior Approval
    1. One Time Approvals 240.150​​​​​​​
    2. Blanket Approvals 240.155
    3. Request for Exception to State-Wide Policies -General 240.170
    4. Request for Exception to State-Wide Policies Form 240.171
    5. State-Wide Conferences 240.172
  4. Gifts/Conflicts of Interest for Public Officers & Employees 240.200
  5. Deposit Accounts 240.250
  6. Imprest Petty Cash Funds 240.300
  7. New Fund Requests 240.301
  8. Shorthand Court Reporters 240.350
  9. Settlements - Current and Former Employees 240.500
  10. Payment for Personnel Settlement Agreements 240.510
  11. Postage Meter Refill 240.550

250.000 REPAYMENT OF REMUNERATIONS

  1. Table of Contents 250.000
  2. Honorariums 250.100
  3. Court and Jury Service 250.150
  4. Reimbursement for Employee Expenses from Outside Sources 250.200

260.000 CENTRAL SERVICES

  1. Table of Contents 260.000
  2. General 260.100
  3. Human Resources Enterprise
    1. ​​​​​​​​​​​​​​Reimbursement for Services 260.101
    2. Reimbursement for PDS Courses 260.102
    3. Workers' Compensation 260.104
  4. General Services Enterprise
    1. ​​​​​​​​​​​​​​Postage 260.160
    2. Leases on Building 260.185
  5. Department of Human Services -Central Distribution Facility 260.200
  6. Appeal Board - Outdated Invoices 260.250
  7. Auditor of State 260.300
  8. Attorney General 260.400
  9. DAS-SAE-Centralized Payroll -Unemployment Claims 260.450
  10. ICN
    1. Billing 260.500​​​​​​​
    2. Telephone 260.501
  11. Central Procurement and Fleet Services Enterprise
    1. ​​​​​​​Vehicles
      1. ​​​​​​​​​​​​​​Pool Vehicles 260.151
      2. Departmental Vehicles 260.152
    2. Office Supplies 260.175
    3. Procurement 260.180
  12. Office of Chief Information Officer (OCIO)
    1. Data Processing 260.165​​​​​​​
    2. Centralized Printing
      1. ​​​​​​​​​​​​​​Orders for In-House Printing 260.171
      2. Outside Vendors 260.172

270.000 PROCESSING

  1. Table of Contents 270.000
  2. General Procedure
    1. ​​​​​​​​​​​​​​DAS-SAE Daily Processing - Pre-Audit Documents 270.101
  3. Corrections of Documents Pre-Audited by DAS-SAE-Daily Processing 270.150
  4. Rejection of Documents Pre-Audited by DAS-SAE-Daily Processing 270.200
  5. Rejection of Documents 270.201
  6. Incorrect Warrant 270.250
  7. Multiple Vendor Documents 270.300
  8. Warrant Register 270.350
  9. State of Iowa Warrant 270.400
  10. Electronic Fund Transfers (Direct Deposit) of State Payments 270.401
  11. Vendor Codes 270.450
  12. Outdated Warrants 270.500
  13. Canceled Warrants 270.550
  14. Removed
  15. Stop Payments on Warrants 270.650
  16. Rescind Stop Payment 270.700
  17. Forged Warrants 270.750
  18. Outstanding Warrants 270.800

280.000 ACCOUNTING TRANSACTIONS

  1. Table of Contents 280.000
  2. Cash Receipt
    1. ​​​​​​​Original Entry - CR 280.101
    2. Modification - CR2 280.102
    3. Return Item - CR RI 280.103
  3. General Accounting Expenditure / General Accounting Expenditure -   GAE / GAX 280.150
  4. Travel Payment
    1. ​​​​​​​​​​​​​​General Travel Payment - TP - Electronic Submission of Receipts 280.200
    2. General Travel Payment - TP 280.201
    3. Travel Encumbrance / Authorization - TE 280.204
    4. Travel Payment Overpayment - TPO 280.205
  5. Payment Request Commodity - PRC 280.250
  6. Internal Exchange Transfer (IET) & Internal Payment Request Commodity Based (PRCI) Regular Transfers
    1. ​​​​​​​​​​​​​​Regular Transfers 280.301
    2. Automated Billings 280.302
  7. Correcting Documents
    1. ​​​​​​​​​​​​​​Corrective Journal Voucher - JV1 280.350
    2. Corrective Document Expenditure - CDE 280.351
    3. Corrective Document Revenue - CDR 280.352
  8. Manual Disbursement - MD 280.450
  9. PROD Interface 280.550
  10. TAPE Interface 280.600
  11. GAAP Accounting 280.650

290.000 INDEX

  1. Index 290.000

295.000 EFFECTIVE DATE OF POLICIES

  1. Effective Date of Policies 295.000​​​​​​​