You are here

State Accounting Policy & Procedures Manual

Welcome to the online State Accounting Policy and Procedures Manual. This Manual has been created in an online format to allow more accessibility to State of Iowa employees and to 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 claims 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 Trina Brietske.

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 and provides policy information to enable the user to see modifications affecting the policies.

Effective Date   Accounting Control   Updated Documents - Summary Letters  
01/01/18   AC201804  

Manual Changes Effective 1-1-18 
The policies and documents below will be removed
from this webpage and placed in the appropriate
locations on January 1, 2018.

 
10/01/17   AC201805   Manual Changes Effective 10-01-17  
07/31/17   AC201802   Manual Changes Effective 7-31-17  
07/01/17   AC201801   Manual Changes Effective 7-1-17  
04/01/17   AC201705   Manual Changes Effective 4-1-17  
01/01/17   AC201704   Relocation Mileage Rate Adjustment 1-1-17  
09/01/16   AC201703   Manual Changes Effective 9-1-16  
07/01/16   AC201701   Manual Changes Effective 7-1-16  (7/1/16)  
07/01/16   AC201609   Manual Changes Effective 7-1-16  (6/13/16)  
07/01/16   AC201607   Manual Changes Effective 7-1-16  (6/2/16)  
07/01/16   AC201605   Manual Changes Effective 7-1-16  (5/18/16)  
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  (9/12/13)  
01/01/13   AC201302   Mileage Rate Adjustment 11-26-12  
07/01/12   AC201211   Manual Changes Effective 7-1-12  
01/01/12   AC201203   Manual Changes Effective 1-1-12  
01/01/12   AC201202   Relocation Manual Update 1-1-12  
08/15/11   AC201114   Manual Changes Effective 8-15-11  
07/01/11   AC201111   Relocation Manual Changes Effective 7-1-11  
07/01/11   AC201109   Manual Updates Effective 7-1-11  
07/01/11   AC201108   Manual Updates Effective 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) 5-27-10  
07/01/10   AC201006   Manual Updates 7-1-09  (2-1-10) top
01/01/10   AC201005   Relocation Manual Updates 1-1-10  
09/01/09   AC201003   Manual Updates 8-10-09  
07/01/09   AC201001   Manual Updates Relocation Changes 7-29-09  
07/01/09   AC200912   Manual Updates (DOM) 7-2-09  
07/01/09   AC200911   Manual Updates 6-26-09  
07/01/09   AC200910   Manual Updates 6-19-09  
07/01/09   AC200908   Manual Updates 5-18-09  
01/01/09   AC200904   Manual Updates 12-2-08  
12/01/08   AC200903   Manual Updates 11-20-08  
07/01/08   AC200812   Relocation Manual Updates 6-26-08  
01/01/08   AC200803   Manual Updates 11-19-07  
01/01/08   AC200804   Manual Updates 11-30-07  
07/01/07   AC200710   Manual Updates 5-23-07  
01/01/07   AC200703   Relocation Manual Updates 11-29-06  
07/01/06   AC200612   Manual Updates 6-30-06  
07/01/06   AC200607   Manual Updates 5-15-06 top
07/01/05   AC200602   Manual Updates 8-9-05  
01/01/05   AC200505   Relocation Manual Updates 12-20-04  
01/01/05   AC200504   Manual Updates 12-10-04  
01/01/04   AC200404   Manual Updates 3-5-04  
01/01/04   AC200401   Manual Updates 2-27-04  
07/01/03   AC200314   Manual Updates 6-16-03  
01/01/03   AC200304   Manual Updates 12-5-02  
12/01/02   AC200303   Manual Updates 11-19-02  
10/01/02   AC200302   Manual Updates 10-1-02  
08/01/02   AC200219   Manual Updates 8-8-02  
07/01/02   AC200217   Manual Updates 6-14-02  
05/01/02   AC200206   Manual Updates 3-25-02  
01/02/02   AC200205   Manual Updates 1-23-02  
07/01/00   AC200104   Manual Updates 12-1-00  
Various   AC200103   Manual Updates 11-20-00  
Various   AC200022   Manual Updates 6-12-00  
Various   AC200010   Manual Updates 12-3-99  
01/01/00   AC200007   Manual Updates 11-19-99  
Various   AC200002   Manual Updates 9-24-99 top
           

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

.

         
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
.
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  

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
 
Table of Contents
 
Authorized Signators
 
Pre-Auditor's Authorized Signators
 
Claimant's Signature on a Voucher
 
Original Invoice
 
Use of a Travel Payment Versus a General Accounting Expenditure
 
Department Billing
 
Expense Payments to Employees of Other State Departments
 
Miscellaneous
 
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
210.210   In-State; Permanent In-State Travel Advance
210.215   In-State; Vicinity Driving
210.220   In-State; Registration Fees
210.225   In-State; Temporary Duty / Special 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
210.310   Out-of-State; Travel Advance
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
220.500   Telework Program
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 on 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
240.400   Non-Resident Aliens Working in the U.S.
240.500   Settlements - Current and Former Employees
240.510   Payment for Personnel Settlement Agreements
240.550   Postage Meter Refill

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
270.600   Duplicate 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
280.203   Temporary Out-of-State Travel Advance - TA
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   Prods
280.600   Tapes
280.650   GAAP Accounting

290 Index

State Accounting Policy & Procedures Manual

Section
PRE-AUDIT
Procedure No.
290.000
Page No.
HTML
Effective Date
JULY 2017
 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  
  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  
  Duplicate Warrants, 270.600  
 
 
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 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  
 
 
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 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  
  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  
 
 
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  
  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  
  Non-Resident Aliens Working in the U.S., 240.400  
 
 
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 Advance  
      General, 210.310  
      Sample Form, 280.203  
  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  
  Permanent In-State Travel Advance  
      General, 210.210  
  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 Questionnaires (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  
  PRODS, 280.550  
 
 
top
R Receipt, Cash, 280.101 through 280.103  
  Receipts, 210.102, 280.200  
  Reception Areas, 230.200  
  Refreshments, 220.250  
  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  
 
 
top
S Safety Glasses/Goggles, 220.600  
  Sales Tax, 230.150  
  Sample Request Form  
      Blanket Approval, 240.171  
      Pre-Payment of Expenses, 230.550  
  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  
 
 
top
T Table of Contents, 200.000  
  Tapes, 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, In-State Permanent Advance  
      General, 210.102, 210.210  
  Travel, Out-of-State Advance  
      General, 210.102, 210.310  
      Request Form, 280.203  
  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  
      Out-of-State Travel Advance TA (TEMP), 280.203  
      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  
      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  
top
X-Y-Z  Year-End Processing, 235.000  

295 Effective Date of Policy

State Accounting Policy & Procedures Manual

Section
PRE-AUDIT
Procedure No.
295.000
Page No.
HTML
Effective Date
OCTOBER 2017
 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 by clicking the links above

Policy


Procedure


Effective Date 


Revision

 
200 Table of Contents July 2016    
201 Memorandum of Understanding (MOU) July 1, 2003 6/1/04  
202 Introduction - Authorization - Powers and Duties July 1, 2012    
203 Administrative Rules March 29, 2017 top

204


General Provisions


Effective Date 


Revision

 
204.000 Table of Contents July 1, 2003 7/1/16  
204.100 Authorized Signators July 1, 2016    
204.101 Pre-Auditor's Authorized Signators July 1, 2016    
204.150 Claimant's Signature on a Voucher July 1, 2003 7/1/11  
204.200 Original Invoice July 1, 2003 4/1/17  
204.250 Use of a Travel Payment
  Versus  a General Accounting Expenditure
July 1, 2017    
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 July 1, 2005 7/1/16  
204.450 Code Citation on Claims July 1, 2003 6/1/04 top

210


Travel


Effective Date 


Revision

 
210.000 Table of Contents July 1, 2012 7/1/16  
210.100 General Information July 1, 2011    
210.101 Travel Card Sept. 1, 2016    
210.102  Meal, Travel and Work Related Receipts July 1, 2009 4/1/17  
210.103 Meal Reimbursement July 31, 2017 10/1/17  
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 10/1/17  
210.109 Official Domicile - Travel Status July 1, 2003    
210.110 Benefits Derived From Travel July 1, 2003    
210.115 Direct Billing May 1, 2011    
210.120 Cancellation of Reservations July 1, 2009    
210.130 State Vehicles - Used for Personal Reasons July 1, 2016    
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 July 31, 2017    
210.210 In-State - Permanent Travel Advance July 1, 2003 7/1/09  
210.215 In-State - Vicinity Driving July 1, 2003    
210.220 In-State - Registration Fees May 1, 2011    
210.225 In-State - Temporary Duty / Special 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
Jan. 1, 2016    
210.300 Out-of-State - Mode of Transportation July 1, 2012 6/16/17  
210.305 Out-of-State - Subsistence Allowance July 31, 2017    
210.306 Out-of-State - Listing of High Rate Areas July 1, 2003 1/22/09  
210.310 Out-of-State - Travel Advance July 1, 2012 7/1/16  
210.315 Out-of-State - Travel Authority July 1, 2012    
210.320 Out-of-State - Registration Fees June 21, 2017    
210.325 Out-of-State - Reimbursement for Tickets Oct. 1, 2017    
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
July 1, 2012 7/1/16 top

220


Employee Expenses


Effective Date 


Revision

 
220.000 Table of Contents July 1, 2017    
220.100 Relocation Reimbursement Policy July 1, 2009 7/1/16  
220.150 Education Leave and/or Educational Financial
Assistance and Continuing Education
Jan. 1, 2004 7/1/16  
220.250 Refreshments July 1, 2003 5/1/11  
220.300 Physical Examinations July 1, 2017    
220.350 Employee Productivity and Recognition May 1, 2011    
220.351 Retirement Expenses July 1, 2003 10/1/17  
220.352 Appliances May 1, 2011    
220.400 Interview Expenses July 1, 2003 7/1/16  
220.450 Photographs July 1, 2003 7/1/16  
220.500 Telework Program Jan. 1, 2012  
220.550 Cold Weather Clothing July 1, 2017    
220.600 Safety Glasses/Goggles July 1, 2017    
220.650 Footwear July 1, 2017    
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 7/1/12  
230.550 Pre-Payment of Expenses Jan. 7, 2013 5/18/17  
230.600 Memberships in Outside Organizations Jan. 7, 2013    
230.650 Employee Business Cards July 1, 2003 6/1/04  
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
July 1, 2004 9/25/13  
235.150 Identifying and Working with Late Vendors July 1, 2003 7/1/11  
235.200 Prepayment of Next Year's Expenses July 1, 2003 7/1/11  
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 7/1/11  
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 July 1, 2003 6/1/04  
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 1, 2003 7/1/11  
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 11/26/08  
240.103 Contracts - Lease, Rental & 
Maintenance Agreements
July 1, 2003 5/1/11  
240.150 Prior Approvals - One Time Approvals July 31, 2017    
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 9/25/13  
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 Non-Resident Aliens Working in the U.S. July 1, 2003 6/1/04  
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 July 1, 2006    
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 6/1/04  
270.401 Electronic Funds Transfers (Direct Deposit) 
of State Payments
July 1, 2003 1/21/10  
270.450 Vendor Codes July 1, 2003 6/5/17  
270.500 Outdated Warrants June 5, 2017    
270.550 Canceled Warrants July 1, 2003 3/26/04  
270.600 Duplicate Warrants June 5, 2017    
270.650 Stop Payment on Warrants June 5, 2017    
270.700 Rescind Stop Payment June 5, 2017    
270.750 Forged Warrants July 1, 2003 6/1/04  
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
June 5, 2017    
280.201 Travel Payment - TP July 1, 2012 4/1/17  
280.203 Temporary Out-of-State Travel Advance TA (TEMP) July 1, 2011    
280.204 Travel Encumbrance / Authorization - TE ​June 5, 2017    
280.205 Accounting Transactions - 
Travel Payment Overpayment - TPO
​June 5, 2017    
280.250 Payment Request Commodity - PRC Jan. 1, 2012    
280.301 Internal Exchange Transfer (IET) &
Internal Payment Request Commodity
Based (PRCI) Regular Transfers
June 1, 2004 2/10/09  
280.302 Vouchers for Internal Services
Automated Billings
July 1, 2003 2/4/09  
280.350 Corrective Journal Voucher ​June 5, 2017    
280.351 Corrective Document Expense ​June 5, 2017    
280.352 Corrective Document Revenue ​June 5, 2017    
280.450 Manual Disbursement - MD July 1, 2003 11/28/08  
280.550 PRODS June 5, 2017    
280.600 TAPES June 5, 2017  
280.650 GAAP Accounting July 1, 2003 6/1/04  

290


Index


Effective Date 


Revision

 
290.000 Index July 2017 top

295


Effective Dates of Policies


Effective Date 


Revision

 
295.000 Effective Date of Policies July 2017