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200 Table of Contents

State Accounting Policy & Procedures Manual

 

Section
PRE-AUDIT
Procedure No.
200.000
Page No. 
HTML
Effective Date
JULY 2017
 Subject
TABLE OF CONTENTS

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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
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Jump to the Policies by clicking on the links above



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 top
210.000  TRAVEL    
  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. Permanent In-State Travel Advance 210.210  
    4. Vicinity Driving 210.215  
    5. Registration Fees 210.220  
    6. Temporary Duty/Special Duty Assignment 210.225  
    7. Overnight Travel - No Overnight Lodging Expense 210.235  
    8. Fair/Trade Shows and Similar Expenses 210.240  
    9. 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 Advance 210.310  
    5. Travel Authority 210.315  
    6. Registration Fees 210.320  
    7. Reimbursement for Tickets 210.325  
    8. 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 top
220.000  EMPLOYEE EXPENSES    
  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. Telework Program 220.500  
  L. Cold Weather Clothing 220.550  
  M. Safety Glasses/Goggles 220.600  
  N. Footwear 220.650  
O. Uniforms 220.700 top
230.000  PAYMENT POLICIES    
  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 top
235.000  YEAR-END PROCEDURES    
  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 top
240.000  MISCELLANEOUS    
  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. Non-Resident Aliens Working in the U.S. 240.400  
  J. Settlements - Current and Former Employees 240.500  
  K. Payment for Personnel Settlement Agreements 240.510  
L. Postage Meter Refill 240.550 top
250.000  REPAYMENT OF REMUNERATIONS    
  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 top
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   top
    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 top
270.000  PROCESSING    
  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. Duplicate Warrants 270.600  
  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 top
280.000  ACCOUNTING TRANSACTIONS    
  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. Temporary Out-of-State Travel Advance - TA (TEMP) 280.203  
    4. Travel Encumbrance / Authorization - TE 280.204  
    5. 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. PRODS 280.550  
  J. Tapes 280.600  
K. GAAP Accounting 280.650  
290.000   INDEX    
 Index 290.000 top
295.000   EFFECTIVE DATE OF POLICIES    
   Effective Date of Policies 295.000