295 Effective Date of Policy

Topics:

Accounting Manual

State Accounting Policy & Procedures Manual

Section
PRE-AUDIT

Procedure No.
295.000

Effective Date
FEBRUARY 2023

Subject
EFFECTIVE DATE OF POLICY

Policy Procedure Effective Date Revision
200 Table of Contents July 2016 Feb 2023
201 Memorandum of Understand (MOU) July 1, 2003 6/1/04
202 Introduction - Authorization - Powers and Duties July 1, 2012  
203 Administrative Rules Oct 18, 2018  
204 General Provisions Effective Date Revision
204.000 Table of Contents July 1, 2003 7/1/16
204.100 Authorized Signators May 1, 2018  
204.101 Pre-Auditor's Authorized Signators May 1, 2018  
204.150 Claimant's Signature on a Voucher July 1, 2003 7/1/11
204.200 Original Invoice July 1, 2019  
204.250 Use of a Travel Payment Versus a General Accounting Expenditure Jan 1, 2019  
204.300 Department Billing July 1, 2003 7/1/11
204.350 Expense Payments to Employees of
Other State Departments		 July 1, 2005 7/1/11
204.400 Miscellaneous Jan 1, 2019  
204.450 Code Citation on Claims July 1, 2003 6/1/04
210 Travel Effective Date Revision
210.000 Table of Contents Jan 1, 2018  
210.100 General Information Jan 1, 2019  
210.101 Travel Card Jan 1, 2018 7/16/18
1/1/23
210.102  Meal, Travel and Work Related Receipts July 1, 2009 4/1/17
210.103 Meal Reimbursement July 31, 2017 1/1/22
210.105 Official Domicile - Defined July 1, 2003 6/1/04
210.106 Official Domicile - Metro Areas Defined - Office Employee July 1, 2003  
210.107 Official Domicile - Mileage Reimbursement July 1, 2017  
210.108 Official Domicile - Meal Reimbursement July 31, 2017 12/19/19
210.109 Official Domicile - Travel Status July 1, 2003  
210.110 Benefits Derived From Travel July 1, 2003  
210.115 Direct Billing Jan 1, 2018  
210.120 Cancellation of Reservations July 1, 2009  
210.130 State Vehicles - Used for Personal Reasons July 1, 2016 2/1/23
210.131 State Vehicles - Miscellaneous Expenses July 1, 2016  
210.135 Reimbursement for Parking / Taxi / Other Expense July 1, 2011  
210.140 Miscellaneous Expenses July 1, 2009 7/1/16
210.200 In-State - Mode of Transportation July 1, 2005 7/1/16
210.205 In-State - Subsistence Allowance Aug 1, 2021 1/1/22
210.215 In-State - Vicinity Driving July 1, 2003  
210.220 In-State - Registration Fees May 1, 2011  
210.225 In-State - Temporary Duty Assignments July 1, 2003 6/1/04
210.235 In-State Overnight Travel-No Overnight
Lodging Expense		 July 1, 2009  
210.240 In-State - Fair / Trade Show & Similar Expenses July 1, 2003  
210.245 In-State - Board, Commission, Advisory Council,
& Task Force Member Expenses		 Aug 1, 2021  
210.300 Out-of-State - Mode of Transportation July 1, 2012 6/16/17
210.305 Out-of-State - Subsistence Allowance July 31, 2017 9/21/18
210.306 Out-of-State - Listing of High Rate Areas July 1, 2003 10/2/19
210.315 Out-of-State - Travel Authority July 1, 2012  
210.320 Out-of-State - Registration Fees Jan 1, 2018  
210.325 Out-of-State - Reimbursement for Tickets Jan 1, 2018  
210.330 Out-of-State - Out of State Travel with
In-State Limitations		 Aug 15, 2011 6/21/17
210.400 International - Mode of Transportation Jan 1, 2005  
210.405 International - Subsistence Allowance & Miscellaneous Expenses Jan 1, 2018 6/24/19
220 Employee Expenses Effective Date Revision
220.000 Table of Contents July 1, 2017  
220.100 Relocation Reimbursement Policy Jan 1, 2019  
220.150 Education Leave and/or Educational Financial Assistance and Continuing Education Jan 1, 2004 12/19/19
220.250 Refreshments July 1, 2003 9/12/19
220.300 Physical Examinations July 1, 2017 12/19/19
220.350 Employee Productivity and Recognition May 1, 2011  
220.351 Retirement Expenses July 1, 2003 3/1/23
220.352 Appliances Jan 1, 2022  
220.400 Interview Expenses July 1, 2003 7/1/16
220.450 Photographs July 1, 2003 7/1/16
220.500 Telework Program (See HRE Policy) Deleted 7/13/20
220.550 Cold Weather Clothing July 1, 2017 4/1/22
220.600 Safety Glasses/Goggles July 1, 2017  
220.650 Footwear July 1, 2017 4/1/22
220.700 Uniforms July 1, 2017  
230 Payment Policies Effective Date Revision
230.000 Table of Contents July 1, 2003  
230.150 Taxes Jan 1, 2012  
230.200 Public Reception & Waiting Areas July 1, 2003 6/1/04
230.250 Payment of Interest on Claims July 1, 2003 6/1/04
230.300 Credits Received in Year Different than Goods / Services Received July 1, 2003 6/1/04
230.350 Private Employment Placement Agencies July 1, 2003  
230.450 Damage to Personal Items July 1, 2017  
230.500 Volunteer Expenses July 1, 2003 1/1/19
230.550 Pre-Payment of Expenses Jan 7, 2013 5/18/17
230.600 Memberships in Outside Organizations Jan 7, 2013 6/5/17
230.650 Employee Business Cards July 1, 2003 6/24/19
230.750 Co-Location Payments July 1, 2003 6/1/04
230.800 Holiday & Religious Decorations July 1, 2003
235 Year End Procedures Effective Date Revision
235.000 Table of Contents July 1, 2009  
235.025 General Overview of End Processing July 1, 2003 9/25/13
235.050 Proper Fiscal Year to Change Goods/Services July 1, 2003 7/1/11
235.075 Proper Fiscal Year on Documents July 1, 2003 7/1/11
235.100 Deadlines for Processing Previous Fiscal Year Payments Jan 1, 2018  
235.150 Identifying and Working with Late Vendors July 1, 2003 6/24/19
235.200 Prepayment of Next Year's Expenses Jan 1, 2018  
235.250 Payments Crossing Fiscal Years July 1, 2003 7/1/11
235.300 Correcting Payments Paid Out
of the Incorrect Year		 July 1, 2003 11/26/08
235.350 DAS-Central Procurement and
Fleet Services Enterprise		 April 29, 2009 7/1/16
235.400 Create/Roll/Delete Encumbrances & Pre-Encumbrances July 1, 2003 2/1/19
235.450 Cash Receipts July 1, 2003 7/1/11
235.500 Credits Received in a Year Different than Goods/Services Received July 1, 2003 11/26/08
235.550 Refund of Fees Jan 1, 2020  
235.600 Unusual Expenses July 1, 2003 7/1/11
235.650 Lease-Purchase Buyouts July 1, 2010  
235.700 Non-Appropriated Funds July 1, 2003 7/1/11
235.800 Canceled / Outdated Warrants July 1, 2003 7/1/11
235.850 Carry-Forward of Special Fund Monies
/ Appropriations		 July 16, 2019  
235.900 Reversion Process July 1, 2003 7/1/11
235.950 Closing Entries July 1, 2003 7/1/11
240 Miscellaneous Effective Date Revision
240.000 Table of Contents July 1, 2003  
240.102 Contracts - Services Contracting July 1, 2003 9/25/20
240.103 Contracts - Lease, Rental & Maintenance Agreements July 1, 2003 5/1/11
240.150 Prior Approvals - One Time Approvals July 31, 2017 12/19/19
240.155 Prior Approval - Blanket Approvals Jan 1, 2005 5/1/11
240.170 Prior Approval - Request for Exception to State-Wide Policies - General June 5, 2017  
240.171 Prior Approval - Request for Exception to State-Wide Policies Form May 1, 2011  
240.172 Prior Approval - State-Wide Conferences July 1, 2003 5/1/11
240.200 Gifts/Conflicts of Interest of Public Officers & Employees July 1, 2003 6/1/04
240.250 Deposit Accounts July 1, 2003  
240.300 Imprest Petty Cash Funds July 1, 2003 12/19/19
240.301 New Fund Requests July 1, 2003 6/1/06
240.350 Short Hand Court Reporters July 1, 2003 5/1/11
240.400 Removed 09/2019    
240.500 Settlements - Current and Former Employees July 1, 2003 6/1/04
240.510 Payment for Personnel Settlement Agreements March 24, 2014  
240.550 Postage Meter Refill July 1, 2003 7/1/16
250 Repayment of Remuneration Effective Date Revision
250.000 Table of Contents July 1, 2003  
250.100 Honorariums July 1, 2003 7/1/11
250.150 Court and Jury Service July 1, 2003  
250.200 Reimbursement for Employee Expenses from Outside Sources July 1, 2011 7/1/16
260 Central Services Effective Date Revision
260.000 Table of Contents July 1, 2003 9/25/13
260.100 General July 1, 2003 9/25/13
260.101 DAS - HRE - Reimbursement for Services July 1, 2003 12/1/08
260.102 DAS - HRE - Reimbursement for PDS Classes July 1, 2003 12/3/08
260.104 DAS - HRE - Workers Compensation July 1, 2003 12/1/08
260.151 DAS - CPFSE - Pool Vehicles July 1, 2003 7/1/16
260.152 DAS - CPFSE - Departmental Vehicles July 1, 2003 12/3/08
260.160 DAS - GSE - Postage July 1, 2003 12/3/08
260.165 DAS - Data Processing / OCIO July 1, 2003 3/14/09
260.171 DAS - Centralized Printing - Orders for In-House Printing / OCIO July 1, 2003 12/3/08
260.172 DAS - Centralized Printing - Outside Vendors June 9, 2008 12/1/08
260.175 DAS - CPFSE - Office Supplies Jan 1, 2009 7/1/16
260.180 DAS - CPFSE - Procurement Sept 25, 2013 10/1/17
260.185 DAS - eDAS -GSE - Leases On Buildings July 1, 2003 12/3/08
260.200 DHS - Central Distribution Facility July 1, 2003 6/1/04
260.250 Appeal Board - Outdated Invoices Jan 1, 2020  
260.300 Auditor of State July 1, 2003 6/1/04
260.400 Attorney General July 1, 2003 5/18/17
260.450 DAS - SAE - Centralized Payroll - Unemployment Claims July 1, 2003 11/26/08
260.500 ICN - Billing July 1, 2003 6/1/04
260.501 ICN - Telephone July 1, 2003 6/1/04
270 Processing Effective Date Revision
270.000 Table of Contents July 1, 2003 6/1/04
270.101 General Procedure - DAS - SAE - Daily Processing Pre-Audit Documents July 1, 2016  
270.102 General Procedure - DAS - SAE - Daily Processing Accounting Documents May 8, 2017  
270.150 Correction of Documents Pre-Audited by DAS - SAE - Daily Processing July 1, 2003 6/1/04
270.200 Rejection of Documents Pre-Audited by DAS - SAE - Daily Processing July 1, 2003 6/1/04
270.201 Rejection of Documents July 1, 2003 6/1/04
270.250 Incorrect Warrant July 1, 2003 7/1/11
270.300 Multiple Vendor Documents July 1, 2003 7/1/11
270.350 Warrant Register July 1, 2003 7/1/11
270.400 State of Iowa Warrant July 1, 2003 8/30/18
270.401 Electronic Funds Transfers (Direct Deposit) of State Payments July 1, 2003 1/21/10
270.450 Vendor Codes June 6, 2018  
270.500 Outdated Warrants Jan 1, 2020  
270.550 Canceled Warrants Jan 1, 2020  
270.600 Removed 01/2020    
270.650 Stop Payment on Warrants June 5, 2017  
270.700 Rescind Stop Payment June 5, 2017  
270.750 Forged Warrants July 1, 2003 7/24/19
270.800 Outstanding Warrants July 1, 2003 5/18/17
270.850 Income Offsets July 1, 2003 3/26/07
280 Accounting Transactions Effective Date Revision
280.000 Table of Contents June 2017  
280.101 Cash Receipt - Original Entry June 5, 2017  
280.102 Cash Receipt - Modification May 5, 2017  
280.103 Cash Receipt - Return Item July 1, 2003 2/10/09
280.150 General Accounting Encumbrance / General Accounting Expenditure - GAE/GAX June 5, 2017  
280.200 Travel Payment - TP - Electronic Submission of Receipts July 1, 2019  
280.201 Travel Payment - TP Jan 1, 2019  
280.204 Travel Encumbrance / Authorization - TE June 5, 2017  
280.205 Accounting Transactions - Travel Payment Overpayment - TPO Dec 19, 2019  
280.250 Payment Request Commodity - PRC Jan 1, 2012 7/1/19
280.301 Internal Exchange Transfer (IET) & Internal Payment Request Commodity Based (PRCI) Regular Transfers June 1, 2004 7/1/19
280.302 Vouchers for Internal Services Automated Billings July 1, 2003 2/4/09
280.350 Corrective Journal Voucher June 5, 2017 12/19/19
280.351 Corrective Document Expense Jan 1, 2019  
280.352 Corrective Document Revenue June 5, 2017  
280.450 Manual Disbursement - MD July 1, 2003 7/1/19
280.550 PROD Interface June 6, 2019  
280.600 TAPE Interface June 6, 2019  
280.650 GAAP Accounting July 1, 2003 6/1/04
290 Index Effective Date Revision
290.000 Index June 2019
295 Effective Dates of Policies Effective Date
295.000 Effective Date of Policies April 1, 2022