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State Accounting Policy & Procedures Manual

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Welcome to the online State Accounting Policy and Procedures Manual. This Manual is available online to allow more accessibility to State of Iowa employees and members of the public who are interested in the rules under which the State operates.

000 Introductory Letter

State Accounting Policy & Procedures Manual

Welcome to the Online
State Accounting Policy & Procedures Manual

This website is to provide customers easier access to information pertaining to document processing, the state-wide accounting system and payroll. Use the Sections and Procedure numbers to navigate throughout the manual.

 note This manual may not address policies for Unions, Authorities or Contracts.

Your comments and/or suggestions regarding the available information are appreciated.
Please direct them to Nick Miller.

001 Updated Documents

State Accounting Policy & Procedures Manual
 

The information below contains changes to the DAS-SAE State Accounting Policy and Procedures Manual from 1999 to present, providing policy information to enable the user to see modifications affecting the policies.

Effective Date   Accounting Control          Updated Documents                       
         Summary Letters            		  
02/01/23   AC202303   Manual Update, 2/1/23  
03/01/23   AC202302   Manual Changes, 3/1/23  
01/01/23   AC202301   Manual Changes 1/1/23  
04/01/22   AC202207   Manual Changes 4/1/22  
01/01/22   AC202206   Manual Change 1/1/22  
01/01/22   AC202205   Relocation Mileage Rate Adjustment 1/1/22  
01/01/22   AC202204   Manual Change 1/1/22  
01/01/22   AC202203   Manual Change
Prevention of Human Trafficking 1/1/22		  
08/01/21   AC202112   Manual Change 8/1/21  
08/01/21   AC202111   Manual Change 8/1/21  
01/01/21   AC202101   Relocation Mileage Rate Adjustment 1/1/21  
01/01/20   AC202005   Relocation Mileage Rate Adjustment 1/1/20  
01/01/20   AC202003   Manual Changes; OW/CW, Appeal Board  1/1/20  
07/01/19   AC201911   Manual Changes/Document Retention, 7/1/19 top
03/01/19   AC201907   Manual Changes 3/1/19  
01/21/19   AC201906   Manual Changes 1/21/19  
01/01/19   AC201903   Manual Changes 1/1/19  
01/01/18   AC201807   Relocation Mileage Rate Adjustment 1/1/18  
01/01/18   AC201804   Manual Changes 1/1/18   
10/01/17   AC201805   Manual Changes 10/1/17  
07/31/17   AC201802   Manual Changes 7/31/17  
07/01/17   AC201801   Manual Changes 7/1/17  
04/01/17   AC201705   Manual Changes 4/1/17  
01/01/17   AC201704   Relocation Mileage Rate Adjustment 1/1/17  
09/01/16   AC201703   Manual Changes 9/1/16  
07/01/16   AC201701   Manual Changes 7/1/16  
07/01/16   AC201609   Manual Changes 7/1/16  
07/01/16   AC201607   Manual Changes 7/1/16  
07/01/16   AC201605   Manual Changes 7/1/16  
01/01/16   AC201603   Relocation Manual Updates 1/1/16 top
01/01/15   AC201503   Relocation Manual Updates 1/1/15  
01/01/14   AC201404   Relocation Manual Updates 1/1/14  
01/07/13   AC201402   Manual Changes 1/7/13  
01/01/13   AC201302   Relocation Mileage Rate Adjustment 1/1/13  
07/01/12   AC201211   Manual Changes 7/1/12  
01/01/12   AC201203   Manual Changes 1/1/12  
01/01/12   AC201202   Relocation Manual Update 1/1/12  
08/15/11   AC201114   Manual Changes 8/15/11  
07/01/11   AC201111   Relocation Manual Changes 7/1/11  
07/01/11   AC201109   Manual Updates 7/1/11  
07/01/11   AC201108   Manual Updates 7/1/11  
05/01/11   AC201104   Manual Updates 5/1/11  
01/01/11   AC201103   Relocation Manual Updates 1/1/11  
07/01/10   AC201012   Manual Update (DOM) 7/1/10  
07/01/10   AC201006   Manual Updates 7/1/09 top
01/01/10   AC201005   Relocation Manual Updates 1/1/10  
09/01/09   AC201003   Manual Updates 9/1/09  
07/01/09   AC201001   Manual Updates Relocation Changes 7/1/09  
07/01/09   AC200912   Manual Updates (DOM) 7/1/09  
07/01/09   AC200911   Manual Updates 7/1/09  
07/01/09   AC200910   Manual Updates 7/1/09  
07/01/09   AC200908   Manual Updates 7/1/2009  
01/01/09   AC200904   Manual Updates 1/1/09  
12/01/08   AC200903   Manual Updates 12/01/08  
07/01/08   AC200812   Relocation Manual Updates 7/1/08  
01/01/08   AC200803   Manual Updates 1/1/08  
01/01/08   AC200804   Manual Updates 1/1/08  
07/01/07   AC200710   Manual Updates 1/1/07  
01/01/07   AC200703   Relocation Manual Updates 1/1/07  
07/01/06   AC200612   Manual Updates 7/1/06  
07/01/06   AC200607   Manual Updates 7/1/06  
07/01/05   AC200602   Manual Updates 7/1/05  
01/01/05   AC200505   Relocation Manual Updates /1/05  
01/01/05   AC200504   Manual Updates 1/1/05  
01/01/04   AC200404   Manual Updates 1/1/04  
01/01/04   AC200401   Manual Updates 1/1/04  
07/01/03   AC200314   Manual Updates 7/1/03  
          top

 

200 Table of Contents

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   235.000   Year-End Procedures
  201.000   Memorandum of Understanding   240.000   Miscellaneous
  202.000   Introduction   250.000   Repayment of Remunerations
  203.000   Administrative Rules   260.000   Central Services
  204.000   General Provisions      270.000   Processing
  210.000   Travel   280.000   Accounting Transactions
  220.000   Employee Expenses   290.000   Index
  230.000   Payment Policies   295.000   Effective Dates of Policies

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  
  A. Table of Contents 204.000
  B. Authorized Signators 204.100
  C. Pre-Auditor's Authorized Signators  204.101
  D. Claimant's Signature on a Voucher 204.150
  E. Original Invoice 204.200
  F. Use of a Travel Payment (TP) 
  vs. General Accounting Expenditure (GAX)		 204.250
  G. Department Billing 204.300
  H. Expense Payments to Employees of Other State Departments 204.350
  I. Miscellaneous 204.400
J. Code Citation on Claims 204.450
210.000  TRAVEL top
  A. Table of Contents 210.000
  B. 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  
      a) Defined 210.105
      b) Metropolitan Areas - Defined - Office Employees 210.106
      c) Mileage Reimbursement 210.107
      d) Meal Reimbursement 210.108
      e) 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  
      a) Used for Personal Reasons 210.130
      b) Miscellaneous Expenses 210.131
    10. Reimbursement for Parking/Taxi/Other Expense 210.135
    11. Miscellaneous Expenses 210.140
  C. Travel - In-State Travel top
    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
  D. 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
  E. Travel - International  
    1. Mode of Transportation 210.400
  2. Subsistence Allowance & Miscellaneous Expenses 210.405
220.000  EMPLOYEE EXPENSES top
  A. Table of Contents 220.000
  B. Relocation Reimbursement Policy 220.100
  C. Education Leave and/or Educational Assistance
  and Continuing Education		 220.150
  D. Refreshments 220.250
  E. Physical Examinations 220.300
  F. Employee Productivity and Recognition 220.350
  G. Retirement Expenses 220.351
  H. Appliances 220.352
  I. Interview Expenses 220.400
  J. Photographs 220.450
  K. Cold Weather Clothing 220.550
  L. Safety Glasses/Goggles 220.600
  M. Footwear 220.650
N. Uniforms 220.700
230.000  PAYMENT POLICIES top
  A. Table of Contents 230.000
  B. Taxes 230.150
  C. Public Reception and Waiting Areas 230.200
  D. Payment of Interest on Claims 230.250
  E. Credits Received in Year Different than Goods/Services Received 230.300
  F. Private Employment and Placement Agencies 230.350
  G. Damage to Personal Items 230.450
  H. Volunteer Expenses 230.500
  I. Pre-payment of Expenses 230.550
  J. Memberships in Outside Organizations 230.600
  K. Employee Business Cards 230.650
  L. Co-location Payments 230.750
M. Holiday and Religious Decorations 230.800
235.000  YEAR-END PROCEDURES top
  A. Table of Contents 235.000
  B. General Overview of Year-End Processing 235.025
  C. Proper Fiscal Year to Charge Goods/Service 235.050
  D. Proper Fiscal Year on Documents 235.075
  E. Deadlines for Processing Previous Fiscal Year Payments 235.100
  F. Identifying and Working with Late Vendors 235.150
  G. Prepayment of Next Year's Expenses 235.200
  H. Payments Crossing Fiscal Years 235.250
  I. Correcting Claims Paid Out of the Incorrect Fiscal Year 235.300
  J. Central Procurement and Fleet Services Enterprise 235.350
  K. Create Roll/Delete Pre-Encumbrances & Encumbrances 235.400
  L. Cash Receipts 235.450
  M. Credits Received in a Year Different than Goods/Services Received 235.500
  N. Refund of Fees 235.550
  O. Unusual Expenses 235.600
  P. Lease-Purchase Buyouts 235.650
  Q. Non-Appropriated Funds 235.700
  R. Canceled / Outdated Warrants 235.800
  S. Carry-Forward of Non-General Fund Monies - Appropriations 235.850
  T. Reversion Process 235.900
U. Closing Entries 235.950
240.000  MISCELLANEOUS top
  A. Table of Contents 240.000
  B. Contracts  
    1. Services Contracting 240.102
    2. Lease, Rental, and Maintenance Agreements 240.103
  C. 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
  D. Gifts/Conflicts of Interest for Public Officers & Employees 240.200
  E. Deposit Accounts 240.250
  F. Imprest Petty Cash Funds 240.300
  G. New Fund Requests 240.301
  H. Shorthand Court Reporters 240.350
  I. Settlements - Current and Former Employees 240.500
  J. Payment for Personnel Settlement Agreements 240.510
K. Postage Meter Refill 240.550
250.000  REPAYMENT OF REMUNERATIONS top
  A. Table of Contents 250.000
  B. Honorariums 250.100
  C. Court and Jury Service 250.150
D. Reimbursement for Employee Expenses from 
Outside Sources		 250.200
260.000  CENTRAL SERVICES  
  A. Table of Contents 260.000
  B. General 260.100
  C. Human Resources Enterprise  
    1. Reimbursement for Services 260.101
    2. Reimbursement for PDS Courses 260.102
    3. Workers' Compensation 260.104
  D. General Services Enterprise  
    1. Postage 260.160
    2. Leases on Building 260.185
  E. Department of Human Services -Central Distribution Facility 260.200
  F. Appeal Board - Outdated Invoices 260.250
  G. Auditor of State 260.300
  H. Attorney General 260.400
  I. DAS-SAE-Centralized Payroll -Unemployment Claims 260.450
  J. ICN  
    1. Billing 260.500
    2. Telephone 260.501
  K. Central Procurement and Fleet Services Enterprise  
    1. Vehicles  
      a) Pool Vehicles 260.151
      b) Departmental Vehicles 260.152
    2. Office Supplies 260.175
    3. Procurement 260.180
  L. Office of Chief Information Officer (OCIO)  
    1. Data Processing 260.165
    2. Centralized Printing  
      a) Orders for In-House Printing 260.171
    b) Outside Vendors 260.172
270.000  PROCESSING top
  A. Table of Contents 270.000
  B. General Procedure  
    1. DAS-SAE Daily Processing - Pre-Audit Documents 270.101
  C. Corrections of Documents Pre-Audited
  by DAS-SAE-Daily Processing		 270.150
  D. Rejection of Documents Pre-Audited
  by DAS-SAE-Daily Processing		 270.200
  E. Rejection of Documents 270.201
  F. Incorrect Warrant 270.250
  G. Multiple Vendor Documents 270.300
  H. Warrant Register 270.350
  I. State of Iowa Warrant 270.400
  J. Electronic Fund Transfers (Direct Deposit) of State Payments 270.401
  K. Vendor Codes 270.450
  L. Outdated Warrants 270.500
  M. Canceled Warrants 270.550
  N. Removed  
  O. Stop Payments on Warrants 270.650
  P. Rescind Stop Payment 270.700
  Q. Forged Warrants 270.750
  R. Outstanding Warrants 270.800
S. Income Offsets 270.850
280.000  ACCOUNTING TRANSACTIONS top
  A. Table of Contents 280.000
  B. Cash Receipt  
    1. Original Entry - CR 280.101
    2. Modification - CR2 280.102
    3. Return Item - CR RI 280.103
  C. General Accounting Expenditure 
  / General Accounting Expenditure -   GAE / GAX		 280.150
  D. 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
  E. Payment Request Commodity - PRC 280.250
  F. Internal Exchange Transfer (IET) & Internal Payment Request
  Commodity Based (PRCI) Regular Transfers		  
    1. Regular Transfers 280.301
    2. Automated Billings 280.302
  G. Correcting Documents  
    1. Corrective Journal Voucher - JV1 280.350
    2. Corrective Document Expenditure - CDE 280.351
    3. Corrective Document Revenue - CDR 280.352
  H. Manual Disbursement - MD 280.450
  I. PROD Interface 280.550
  J. TAPE Interface 280.600
K. GAAP Accounting 280.650
290.000   INDEX  
 Index 290.000
295.000   EFFECTIVE DATE OF POLICIES top
   Effective Date of Policies 295.000
201 Memorandum of Understanding (MOU)

State Accounting Policy & Procedures Manual
 

Procedure   MOU
201.000   Memorandum of Understanding

 

Sample Agreement:  Memorandum of Understanding

202 Introduction

State Accounting Policy & Procedures Manual

     
Procedure   Introduction
202.000   Authorization - Powers and Duties

 

203 Administrative Rules

State Accounting Policy & Procedures Manual

     
Procedure   Administrative Rules
203.000   Chapter 41, Auditing Claims
204 General Provisions

State Accounting Policy & Procedures Manual

     
Procedure   General Provisions
204.000
  
Table of Contents
204.100
  
Authorized Signators 
204.101
  
Pre-Auditor's Authorized Signators
204.150
  
Claimant's Signature on a Voucher
204.200
  
Original Invoice
204.250
  
Use of a Travel Payment Versus a General Accounting Expenditure
204.300
  
Department Billing
204.350
  
Expense Payments to Employees of Other State Departments
204.400
  
Miscellaneous
204.450
  
Code Citation on Claims
210 Travel

State Accounting Policy & Procedures Manual

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

State Accounting Policy & Procedures Manual

     
Procedure   Employee Expenses
220.000   Table of Contents
220.100   Relocation Reimbursement Policy 
220.150   Education Leave and/or Educational Financial Assistance and Continuing Education
220.250   Refreshments
220.300   Physical Examinations
220.350   Employee Productivity and Recognition
220.351   Retirement Expenses
220.352   Appliances
220.400   Interview Expenses
220.450   Photographs
220.550   Cold Weather Clothing
220.600   Safety Glasses/Goggles
220.650   Footwear
220.700   Uniforms 
230 Payment Policies

State Accounting Policy & Procedures Manual

     
Procedure   Payment Policies
230.000   Table of Contents
230.150   Taxes
230.200   Public Reception and Waiting Areas
230.250   Payment of Interest on Claims
230.300   Credits Received in Year Different Than Goods / Services Received
230.350   Private Employment and Placement Agencies
230.450   Damage to Personal Items
230.500   Volunteer Expenses
230.550   Pre-Payment of Expenses
230.600   Memberships in Outside Organizations
230.650   Employee Business Cards
230.750   Co-Location Payments
230.800   Holiday and Religious Decorations
235 Year-End Procedures

State Accounting Policy & Procedures Manual

   
Procedure   Year End Procedures
235.000   Table of Contents
235.025   General Overview of Year-End Processing
235.050   Proper Fiscal Year to Charge Goods / Services
235.075   Proper Fiscal Year on Documents
235.100   Deadlines for Processing Previous Fiscal Year Payments
235.150   Identifying and Working with Late Vendors
235.200   Prepayment of Next Year's Expenses
235.250   Payments Crossing Fiscal Years
235.300   Correcting Payments Paid Out of the Incorrect Fiscal Year
235.350   Central Procurement and Fleet Services Enterprise
235.400   Create / Roll / Delete Pre-Encumbrances and Encumbrances
235.450   Cash Receipts
235.500   Credits Received in a Year Different Than Goods / Services Received
235.550   Refund of Fees
235.600   Unusual Expenses
235.650   Lease-Purchase Buyouts
235.700   Non-Appropriated Funds
235.800   Cancelled/Outdated Warrants
235.850   Carry-Forward of Non-General Fund Monies / Appropriations
235.900   Reversion Process
235.950   Closing Entries
240 Miscellaneous

State Accounting Policy & Procedures Manual

     
Procedure   Miscellaneous
240.000   Table of Contents
240.102   Services Contracting
240.103   Contracts-Lease, Rental and Maintenance Agreements
240.150   Prior Approvals - One Time Approvals
240.155   Prior Approval - Blanket Approvals
240.170   Request for Exception to State-Wide Policies - General
240.171   Prior Approvals - Request for Exception to State-Wide Policy - Form
240.172   Prior Approvals - State Sponsored Conferences
240.200   Gifts/Conflicts of Interest of Public Officers and Employees
240.250   Deposit Accounts
240.300   Imprest Petty Cash Funds
240.301   New Fund Requests
240.350   Shorthand Court Reporters
240.500   Settlements - Current and Former Employees
240.510   Payment for Personnel Settlement Agreements
240.550   Postage Meter
250 Repayment of Remuneration

State Accounting Policy & Procedures Manual

     
Procedure   Repayment of Remuneration
250.000   Table of Contents
250.100   Honorariums
250.150   Court and Jury Service
250.200   Reimbursement for Employee Expenses from Outside Sources
260 Central Services

State Accounting Policy & Procedures Manual

     
Procedure   Central Services
260.000   Table of Contents
260.100   General
260.101   DAS-HRE - Reimbursement for Services
260.102   DAS-HRE - Reimbursement for PDS Courses
260.104   DAS-HRE - Workers' Compensation
260.151   DAS-CPFSE - Pool Vehicles
260.152   DAS-CPFSE - Departmental Vehicles
260.160   DAS-GSE - Postage
260.165   DAS - Data Processing / OCIO
260.171   DAS - Orders for In-House Printing / OCIO
260.172   DAS - Centralized Printing - Outside Vendors / OCIO
260.175   DAS-CPFSE - Office Supplies
260.180   DAS-CPFSE
260.185   DAS-GSE - Leases on Building
260.200   Department of Human Services - Central Distribution Facility
260.250   Appeal Board - Outdated Invoices
260.300   Auditor of State
260.400   Attorney General
260.450   DAS-SAE-Centralized Payroll - Unemployment Claims
260.500   ICN Billing
260.501   ICN - Telephone
270 Processing

State Accounting Policy & Procedures Manual

     
Procedure   Processing
270.000   Table of Contents
270.101   General Procedure-DAS-SAE-Daily Processing-Pre-Audit Documents
270.102   General Procedure-DAS-SAE-Daily Processing-Accounting Documents
270.150   Correction of Documents Pre-Audited by DAS-SAE-Daily Processing
270.200   Rejection of Documents Pre-Audited by DAS-SAE-Daily Processing
270.201   Rejection of Documents
270.250   Incorrect Warrant
270.300   Multiple Vendor Documents
270.350   Warrant Register
270.400   State of Iowa Warrant
270.401   Electronic Fund Transfers (Direct Deposit) of State Payments
270.450   Vendor Codes
270.500   Outdated Warrants
270.550   Cancelled Warrants
270.650   Stop Payments on Warrants
270.700   Rescind Stop Payment
270.750   Forged Warrants
270.800   Outstanding Warrants
270.850   Income Offsets
280 Accounting Transactions

State Accounting Policy & Procedures Manual
     
Procedure   Accounting Transactions
280.000   Table of Contents
280.101   Cash Receipts-Original Entry - CR
280.102   Cash Receipts-Modification - CR Version 2
280.103   Cash Receipts-Return Item - RI
280.150   General Accounting Encumbrance/General Accounting Expenditure - GAE/GAX
280.200   Travel Payment - TP - Electronic Submission of Receipts
280.201   Travel Payment - TP
280.204   Travel Encumbrance/Authorization - TE
280.205   Travel Payment Overpayment - TPO
280.250   Payment Request Commodity - PRC
280.301   Internal Exchange Transfer (IET) &
Internal Payment Request Commodity Based (PRCI) Regular Transfers
280.302   Voucher for Internal Services (IET) Automated Billings
280.350   Corrective Journal Voucher - JV1
280.351   Corrective Document Expenditure - CDE
280.352   Corrective Document Revenue - CDR
280.450   Manual Disbursement - MD
280.550   PROD Interface
280.600   TAPE Interface
280.650   GAAP Accounting
290 Index

State Accounting Policy & Procedures Manual
 

State Accounting Policy & Procedures Manual
 
Section
PRE-AUDIT		 Procedure No.
290.000		 Page No.
HTML		 Effective Date
JANUARY 2022
 Subject
INDEX

 

 

 

A - B - C - D - E - F - G - H - I - J - K - L - M 

N - O - P - Q - R - S - T - U - V - W - X - Y - Z

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  
 
top
  
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  
 
top
  
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  
 
top
  
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  
 
top
  
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  
 
top
  
H Human Trafficking Prevention Training, 210.205  
  Holiday Decorations, 230.800  
  Honorariums, 250.100  
 
top
  
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  
  top  
J-K Jury Duty, 250.150  
 
top
  
L Leases on Buildings, 260.185  
  Lodging  
     In-State, 210.205  
     Sharing Rooms, 210.205, 210.305  
  Luggage, see Baggage  
 
top
  
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  
 
top
  
N New Fund Requests, 240.301  
  Newsletters, 220.350  
  No Lodging, Overnight Travel, 210.235  
 
top
  
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  
 
top
  
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  
 
top
  
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  
 
top
  
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  
 
top
  
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  
 
top
  
U Unemployment Compensation, 260.450  
  Uniforms, 220.700  
  Use of TP vs. GAX, 204.250  
 
top
  
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  
 
top
  
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  
Return to top  top 
  
X-Y-Z  Year-End Processing, 235.000  
     

Return to State Accounting Policy & Procedures Manual

295 Effective Date of Policy

State Accounting Policy & Procedures Manual
 
Section
PRE-AUDIT		 Procedure No.
295.000		 Effective Date
FEBRUARY 2023
  Subject
                                         EFFECTIVE DATE OF POLICY
204 General Provisions 210 Travel 290 Index
220 Employee Expenses 230 Payment Policies    
235 Year-End Procedures 240 Miscellaneous    
250 Repayment of Remuneration 260 Central Services    
270 Processing 280 Accounting Transactions  
Jump to the Procedure Section below by clicking the links  

Policy    Procedure                                                    Effective Date      Revision
200 Table of Contents July 2016 Feb 2023  
201 Memorandum of Understanding (MOU) July 1, 2003 6/1/04  
202 Introduction - Authorization - Powers and Duties July 1, 2012    
203 Administrative Rules Oct 18, 2018 top

  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 top

  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 top

  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   top

  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 top

  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 top

  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 top

  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 top

  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 top

  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 top

  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

  
290.000 Index June 2019  

  295     Effective Dates of Policies                         Effective Date

  
295.000 Effective Date of Policies April 1, 2022   top

 

attention Your department may have established additional procedures or imposed dollar limitations or other requirements within the limits established by DAS-SAE. Please consult with your department's accounting personnel about policies which may override those in the DAS-SAE Accounting Policy and Procedures Manual. This manual may not address the policies of unions, authorities, or contracts.