| 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 |
 |
| |
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 |
|
| |
|
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 |
|
| |
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 |
|
| |
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 |
|
| |
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 |
|
| |
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 |
|
| |
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 |
|
| |
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 |
|
| |
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 |
|
| |
Effective Date of Policies |
295.000 |
