290 Index

Topics:

Accounting Manual

State Accounting Policy & Procedures Manual

Section
PRE-AUDIT

Procedure No.
290.000

Page No.
HTML

Effective Date
JANUARY 2022

Subject INDEX Return to State Accounting Policy & Procedures Manual

A

  • Accounting and Business Forms, Authorization, 202.000
  • Administrative Rules, 203.000
  • Advance Seat Selection, Airline, 210.325
  • Airline Tickets, 210.325
  • Airport Parking, 210.135
  • Altered Invoices, 204.200
  • Appeal Board, 260.250
  • Appliances, 220.352
  • Attorney General, 260.400
  • Auditor of State, 260.300
  • Authorization, Powers and Duties, 202.000
  • Authorized Pre-Auditor Signators, 204.101
  • Authorized Signators, 204.100
  • Automated Billings, 280.302
  • Awards, 220.350

​​​​​​​B

  •  Baggage, 210.140
  • Benefits Derived from Travel, 210.110
  • Blanket Approval, 240.155
  • Board and Commission Member Expenses, In-State, 210.245
  • Business and Accounting Forms, Authorization, 202.000
  • Business Cards, Employees, 230.650

C

  • Cab Fare, 210.135

  • Cancellation of Reservations, 210.120
  • Canceled Warrants, 270.550
  • Car Rental, 210.200, 210.300
  • Cash Receipts
    • Modification, 280.102
    • Original Entry, 280.101
    • Return Item, 280.103
  • Centralized Printing
    • In-House, 260.171
    • Outside Vendors, 260.172
  • Central Services
    • General, 260.100
    • Individual Services, 260.100, 260.450
    • PDS Classes, 260.102
    • Reimbursement for Services, 260.101, 260.100
  • Changes on Invoices, 204.200
  • Claimant's Signature on Claims, 204.150
  • Clothing, Cold Weather, 220.550
  • Code Citation on Claims, 204.450
  • Coffee Breaks, 220.250
  • Co-Location Payments, 230.750
  • Collision Damage Insurance, 210.140
  • Commuting Miles, 210.107
  • Conferences, 240.172
  • Contingent Funds, 240.300
  • Correction of Documents, 270.150
  • Correction of Payments, 270.150
  • Correcting Journal Voucher (JV1), 280.350, 235.860
  • CPFSE (DAS), Central Services, 260.100, 260.151
  • Cross-Reference Payments, 210.115, 210.205, 210.305, 210.325

D

  • Daily Processing, General Procedure
    • Accounting, 270.102
    • Pre-Audit, 270.101
  • Damage to Personal Items, 230.450
  • DAS, SAE-Centralized Payroll, Unemployment Compensation, 260.450
  • Data Processing, 260.165, 260.101
  • Decorations, 230.800
  • Department Billings, 204.350
  • Deposit Accounts, 240.250
  • DHS, Woodward Distribution Facility, 260.200, 260.100
  • Direct Billing, 210.115, 240.150
  • Domicile
    • Defined, 210.105
    • Meal Reimbursement, 210.102, 210.108
    • Metropolitan Areas, Office Employees, 210.106
    • Mileage Reimbursement, 210.107
    • Travel Status Defined, 210.109

E

  • eDAS Office Supplies, 260.175
  • Educational Assistance, 220.150
  • Effective Date of Policies, 295.000
  • Elected Officials, 210.205, 210.305
  • Electronic Submission of Receipts, 280.200
  • Employee Business Cards, 230.650
  • Employee Moving Expense, 210.102, 220.100
  • Employee Productivity, 220.350
  • Employee Reimbursement from Outside Sources, 250.200
  • Employee Retirement Expenses, 220.351
  • Employee's Domicile, Defined, 210.105
  • Employment Agencies, 230.350
  • Exception to Policy, Request for State-Wide, 240.171
  • Exchange Rates, 210.405
  • Excise Taxes, 230.150
  • Executive Council, 240.150
  • Expense Payment to Employees of Other State Departments, 204.300
  • Expense Report (ER), 280.201; as applicable
  • Explanation of Travel Rules, 210.100, 210.330

​​​​​​​F

  • Fair Allowances, 210.240
  • Federal and State Taxes, 230.150
  • Field Employees, Domicile Defined, 210.105
  • Film and Film Developing, 220.450
  • Fleet (CPFSE), 210.130, 210.131
  • Footwear, 220.650
  • Forged Warrants, 270.750
  • Forms, Accounting and Business, 202.000
  • Free Meals, Lodging, Tickets, etc, 210.110

​​​​​​​G

  • GAAP Accounting, 280.650
  • GAXM - General Accounting Expenditure Membership Form, 230.600
  • Gasoline, etc, 210.131
  • General, Travel, 210.100
  • Generic Invoices, 204.200
  • Gifts, 240.200

​​​​​​​H

  • Human Trafficking Prevention Training, 210.205
  • Holiday Decorations, 230.800
  • Honorariums, 250.100

​​​​​​​I

  • Imprest Petty Cash Funds, 240.300
  • Income Offset, 270.850
  • Incorrect Warrant
    • Claim Voucher, 270.250
    • Payment Voucher, 270.250
    • Travel Voucher, 270.250
  • In-State Travel, 210.102, 210.200 through 210.240, 210.245
  • Integral, Defined, 210.103, 210.108
  • International Travel, 210.400, 210.405
  • Interest, Payment on Claims, 230.250
  • Interview Expenses, 204.250, 220.400
  • Introduction, 202.000
  • Invoices, Original, 204.200

​​​​​​​J-K

  • Jury Duty, 250.150

L

  • Leases on Buildings, 260.185
  • Lodging
    • In-State, 210.205
    • Sharing Rooms, 210.205, 210.305
  • Luggage, see Baggage

​​​​​​​M

  • Maintenance Contracts, 240.103
  • Manual Disbursement (MD), 280.450
  • Meal Reimbursement
    • Domicile, 210.102, 210.103, 210.108, 240.150, 240.155
    • In-State, 210.102, 210.103, 210.205
    • In-State with Out-of-State Travel, 210.102, 210.330
    • Out-of-State, 210.102, 201.103, 210.305
  • Meal, Travel & Work Related Receipts, 210.102, 280.200
  • Memberships in Outside Organizations, 230.600
  • Memorandum of Understanding, 201.000
  • Metropolitan Areas, Defined, Office Employees, 210.106
  • Microwave Purchase, 220.352
  • Mileage Reimbursement
    • Domicile, 210.107
    • Temporary Duty, 210.107
  • Mode of Transportation
    • In-State, 210.200
    • Out-of-State, 210.300
  • Modification, Cash Receipt, 280.102
  • Moving Expenses, 220.100
  • Multiple Vendor Documents, 270.300

​​​​​​​N

  • New Fund Requests, 240.301
  • Newsletters, 220.350
  • No Lodging, Overnight Travel, 210.235

​​​​​​​O

  • Office Employee, Domicile Defined, 210.105, 210.106
  • Official Domicile, 210.105, 210.109
  • Offset, Income, 270.850
  • Oil, Gas, etc, 210.131
  • One-time Approvals- Prior Approval, 240.150
  • Original Invoice-Defined, 204.200
  • Outdated Warrant, 270.500
  • Out-of-State Travel, 210.102, 210.300 through 210.330
  • Out-of-State Travel with In-State Meals, 210.330
  • Outside Sources, Reimbursement for Employee Expenses, 250.200
  • Outstanding Warrants, 270.800
  • Overnight Travel, No Lodging Expense, 210.235

​​​​​​​P-Q

  • Parking, 210.102, 210.135
  • Passenger Receipts, 210.325
  • Payment of Interest on Claims, 230.250
  • Payment Documents
    • GAX 280.150
    • PRC 280.250
  • Personal Funds Supplied, 203.000, 210.100
  • Personal Items, Damage to, 230.450
  • Personal Service Contracting (PCQ), 240.102
  • Personalized Business Cards/Stationery, 230.650
  • Photocopies of Invoices, 204.200
  • Photographs, 220.450
  • Physical Examinations, 220.300
  • Plants, 230.200
  • Pool Vehicles, DAS-CPFSE, 260.151
  • Postage, 260.160
  • Powers and Duties, 202.000
  • Pre-Contract Questionnaire (PCQ), 240.102
  • Pre-Payment of Expenses, 230.550
  • Printing, Centralized
    • In-House, 260.171
    • Outside Vendors, 260.172
  • Printing Orders, 260.172
  • Prior Approval
    • Blanket Approval Explanation, 240.155
    • Exception to Statewide Policies, 240.170
    • Sample Request Form, 240.171
  • Private Auto, Reimbursement Rate
    • One-Time Approval, 210.130, 210.200
  • PROD Interface, 280.550

​​​​​​​R

  • Receipt, Cash, 280.101 through 280.103
  • Receipts, 210.102, 280.200
  • Reception Areas, 230.200
  • Refreshments, 220.250
  • Refrigerator purchase, 220.352
  • Registration Fees
    • In-State, 210.220
    • Out-of-State, 210.320
  • Reimbursement, Tickets, 210.325
  • Reimbursement, Meals
    • Exceptions, 210.102, 240.150
    • In-State, 210.102, 210.108, 210.205
    • Out-of-State, 210.102, 210.305
  • Reimbursement of Lodging
    • In-State, 210.205
    • Out-of-State, 210.305
  • Reimbursement of Mileage, 210.130
  • Reimbursement from Outside Sources, 250.200
  • Rejection of Claim, 270.200, 270.201
  • Religious Decorations, 230.800
  • Relocation Reimbursement Policy, 210.102, 220.100
  • Rental, Air, Auto, etc., 210.200, 210.300
  • Rental, Building Space, 230.550, 240.103
  • Rescind on Warrants, 270.700
  • Reservations, Cancellation of, 210.120
  • Retirement Expenses, 220.351
  • Return Items, 280.103
  • Roamer Taxes, 230.150
  • Room Services, 210.205, 210.305
  • Rubber Stamps, 204.100, 204.150
  • Rules, Interdepartmental, 203.000

S

  • Safety Glasses/Goggles, 220.600
  • Sales Tax, 230.150
  • Seat Reservation/Selection, 210.325
  • Services Contracting, 240.102
  • Setoff of Debts Owed to State Departments, 270.850
  • Settlement Agreements
    • Current and Former Employees, 240.500
    • Payment for Personnel Settlement Agreements, 240.510
  • Sharing Rooms, see Lodging
  • Shorthand Court Reporters, 240.350
  • Signators
    • Authorized, 204.100
    • Claimant, 204.150
    • Invoices, 204.200
    • Pre-Auditors, 204.107
  • Software, 230.550
  • Special Conveyances, 210.200, 210.300
  • Spend Authority, 210.315
  • State and Federal Taxes, 230.150
  • State of Iowa Warrant, 270.400
  • State Sponsored Conferences, 240.172
  • State Vehicles
    • Miscellaneous Expenses, 210.131
    • Use for Personal Reasons, 210.130
  • State-Wide Conferences, Exception to, 240.171
  • Subscriptions, 230.550
  • Subsistence Allowance
    • In-State Boards and Commission Members, 210.102, 210.205
    • State Employees, 210.102, 210.205
    • Out-of-State, 210.102, 210.305

​​​​​​​T

  • Table of Contents, 200.000
  • TAPE Interface, 280.600
  • Taxes, Federal and State, 230.150
  • Taxable Lodging, 210.109
  • Taxable Meals, 210.102, 210.103, 210.108, 210.205, 210.220, 210.305, 240.150
  • Taxi Reimbursement, 210.135
  • Temporary Duty Assignment, 210.107, 210.225
  • Tickets, Reimbursement for, 210.325
  • Tips, 210.102, 210.135, 210.205, 210.305
  • Trafficking, Human (Prevention Training), 210.205
  • Transfers
    • Regular Transfers, 280.301
  • Travel, International, 210.400, 210.405
  • Travel Agencies, 210.325
  • Travel Authority, 210.315
  • Travel Encumbrance (TE), 280.204
  • Travel Status, Defined, 210.109
  • Travel Payment
    • General, 280.201
    • Travel Payment Overpayment (TPO), 280.205
  • Tuition, 220.150
  • Travel Payment, Use Of, 204.250
  • Travel Card, 210.101

​​​​​​​U

  • Unemployment Compensation, 260.450
  • Uniforms, 220.700
  • Use of TP vs. GAX, 204.250

​​​​​​​V

  • Vehicles
    • Personal Vehicle
      • Reimbursement Rate, 210.130
  • State Vehicle
    • Miscellaneous Expenses, 210.131
    • Use for Personal Reasons, 210.130
  • Vehicle Rental, 210.200, 210.300
  • Vendor Codes, 270.450
  • Vicinity Driving, 210.215
  • Volunteer Expenses, 230.500
  • Voucher for Internal Services
    • Automated Billings, 280.302
    • Regular Billings, 280.301

W

  • Warrant
    • Canceled Warrant, 270.550
    • Forged Warrant, 270.750
    • Manual Disbursement, 280.450
    • Outdated Warrant, 270.500
    • Rescind on Warrant, 270.700
    • State of Iowa Warrant, 270.400
    • Stop Payment on Warrant, 270.650
  • Warrant Register, 270.350
  • Weekend Travel (Employee), 210.225, 220.100
  • Woodward Distribution Facility (DHS), 260.200
  • Workers' Compensation, 260.104

X-Y-Z 

  • Year-End Processing, 235.000

Return to State Accounting Policy & Procedures Manual