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

Policies
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

Policies
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

Policies
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

Policies
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

Policies
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

Policies
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

Policies
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

Policies
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

Policies
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

Policies
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

Policies
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

Policies
290	Index	Effective Date	Revision
290.000	Index	June 2019

Policies
295	Effective Dates of Policies	Effective Date
295.000	Effective Date of Policies	April 1, 2022

295 Effective Date of Policy

Topics:

State Accounting Policy & Procedures Manual

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