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290 Index

State Accounting Policy & Procedures Manual

Section
PRE-AUDIT
Procedure No.
290.000
Page No.
HTML
Effective Date
SEPTEMBER 2019
 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

A Accounting and Business Forms, Authorization, 202.000  
  Administrative Rules, 203.000  
  Advance Seat Selection, 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  
 
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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  
  Duplicate Warrants, 270.600  
 
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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 Retirement Expenses, 220.351  
  Employee's Domicile, Defined, 210.105  
  Employment Agencies, 230.350  
  Exchange Rates, 210.405  
  Excise Taxes, 230.150  
  Executive Council, 240.150  
  Expense Payment to Employees of Other State Departments, 204.300  
  Explanation of Travel Rules, 210.100, 210.330  
 
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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  
 
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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  
 
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H Holiday Decorations, 230.800  
  Honorariums, 250.100  
 
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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  
 
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L Leases on Buildings, 260.185  
  Lodging  
     In-State, 210.205  
  Luggage, see Baggage  
 
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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  
 
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N New Fund Requests, 240.301  
  Newsletters, 220.350  
  No Lodging, Overnight Travel, 210.235  
 
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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  
 
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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  
 
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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  
  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  
 
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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, Lodging, 210.205, 210.305  
  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  
  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  
  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  
 
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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  
  Telework Program, 220.500  
  Temporary Duty Assignment, 210.107, 210.225  
  Tickets, Reimbursement for, 210.325  
  Tips, 210.102, 210.135, 210.205, 210.305  
  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  
 
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U Unemployment Compensation, 260.450  
  Uniforms, 220.700  
  Use of TP vs. GAX, 204.250  
 
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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  
 
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W Warrant  
      Canceled Warrant, 270.550  
      Duplicate Warrant, 270.600  
      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  
 
X-Y-Z  Year-End Processing, 235.000