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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.

  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 made 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
  Updated Documents - Summary Letters  
01/01/17   Relocation Mileage Rate Adjustment 12-30-16  
09/01/16   Manual Changes Effective 9-1-16  
07/01/16   Manual Changes Effective 7-1-16  (7/1/16)  
07/01/16   Manual Changes Effective 7-1-16  (6/13/16)  
07/01/16   Manual Changes Effective 7-1-16  (6/2/16)  
07/01/16   Manual Changes Effective 7-1-16  (5/18/16)  
01/01/16   Relocation Manual Updates 1-1-16  
01/01/15   Relocation Manual Updates 1-1-15
01/01/14   Relocation Manual Updates 1-1-14  
01/07/13   Manual Changes 9-12-13  
11/26/12   Mileage Rate Adjustment 11-26-12  
07/01/12   Manual Changes Effective 8-21-12  
01/01/12   Manual Changes Effective 1-1-12  
01/01/12   Relocation Manual Update 1-1-12  
08/15/11   Manual Changes Effective 8-15-11  
07/01/11   Relocation Manual Changes Effective 7-1-11  
07/01/11   Manual Updates Effective 7-1-11 2nd Summary  
07/01/11   Manual Updates Effective 7-1-11  
05/01/11   Manual Updates 5-1-11  
01/01/11   Relocation Manual Updates 1-1-11  
07/01/10   Manual Update (DOM) 5-27-10  
07/01/10   Manual Updates 2-1-10
01/01/10   Relocation Manual Updates 12-30-09  
09/01/09   Manual Updates 8-10-09  
07/01/09   Manual Updates Relocation Changes 7-29-09  
07/01/09   Manual Updates (DOM) 7-2-09  
07/01/09   Manual Updates 6-26-09  
07/01/09   Manual Updates 6-19-09  
07/01/09   Manual Updates 5-18-09  
01/01/09   Manual Updates 12-2-08  
12/01/08   Manual Updates 11-20-08  
07/01/08   Relocation Manual Updates 6-26-08  
01/01/08   Manual Updates 11-19-07  
01/01/08   Manual Updates 11-30-07  
07/01/07   Manual Updates 5-23-07  
01/01/07   Relocation Manual Updates 11-29-06  
07/01/06   Manual Updates 6-30-06  
07/01/06   Manual Updates 5-15-06  
07/01/05   Manual Updates 8-9-05  
01/01/05   Relocation Manual Updates 12-20-04  
01/01/05   Manual Updates 12-10-04  
01/01/04   Manual Updates 3-5-04  
01/01/04   Manual Updates 2-27-04  
07/01/03   Manual Updates 6-16-03  
01/01/03   Manual Updates 12-5-02  
12/01/02   Manual Updates 11-19-02  
10/01/02   Manual Updates 10-1-02
08/01/02   Manual Updates 8-8-02  
07/01/02   Manual Updates 6-14-02  
05/01/02   Manual Updates 3-25-02  
01/02/02   Manual Updates 1-23-02  
07/01/00   Manual Updates 12-1-00  
Various   Manual Updates 11-20-00  
Various   Manual Updates 6-12-00  
Various   Manual Updates 12-3-99  
01/01/00   Manual Updates 11-19-99  
Various   Manual Updates 9-24-99  
       
 Return to Manual

200 Table of Contents

State Accounting Policy & Procedures Manual

 

Section
PRE-AUDIT
Procedure No.
200.000
Page No. 
HTML
Effective Date
JULY 2016
 Subject

TABLE OF CONTENTS

   
 1. Table of Contents  9. Year-End Procedures
 2. Memorandum of Understanding 10. Miscellaneous
 3. Introduction 11. Repayment of Remunerations
 4. Administrative Rules 12. Central Services
 5. General Provisions 13. Processing
 6. Travel 14. Accounting Transactions
 7. Employee Expenses 15. Index
 8. Payment Policies 16. Effective Dates of Policies
 

Jump to the Policy by clicking on the links above

 

1.


TABLE OF CONTENTS

 

 Table of Contents

200.000

 

2.

MEMORANDUM OF UNDERSTANDING

 
 Memorandum of Understanding (MOU)
201.000
 

3.

INTRODUCTION

 
 
 Authorization (Powers & Duties)
202.000
 

4.

ADMINISTRATIVE RULES

 
 Administrative Rules
203.000
 

5.

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
 

6.

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.
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
 
 
 
5.
Benefits Derived from Travel
210.110
 
 
 
6.
Direct Billing
210.115
 
 
 
7.
Cancellation of Reservations
210.120
 
 
 
8.
State-Owned Vehicles
 
 
 
 
 
a.
Used for Personal Reasons
210.130
 
 
 
 
b.
Miscellaneous Expenses
210.131
 
 
 
9.
Reimbursement for Parking/Taxi/Other Expense
210.135
 
 
 
10.
Miscellaneous Expenses
210.140
 
 
C.
Travel - In-State Travel
 
 
 
 
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 &
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 and Miscellaneous Expenses
210.405
 

7.

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
 

8.

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
 

9.

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 and 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
 

10.

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 and 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
 

11.

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
 

12.

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  

13.

PROCESSING

 
 
A.
Table of Contents
270.000
 
 
B.
General Procedure
 
 
 
 
1.
DAS-SAE Daily Processing - Pre-Audit Documents
270.101
 
 
 
2.
DAS-SAE Daily Processing - Accounting Documents
270.102
 
 
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
 

14.

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
280.201
 
 
 
2.
Permanent In-State Travel Advance - TP (PERM)
280.202
 
 
 
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.
Journal Voucher - JV / JVA
280.400
 
 
I.
Manual Disbursement - MD
280.450
 
 
J.
PRODS
280.550
 
 
K.
Tapes
280.600
 
 
L.
GAAP Accounting
280.650
 

15.

INDEX

 
 
 Index
290.000  

16.

EFFECTIVE DATE OF POLICIES

 
 
 Effective Date of Policies
295.000
 
   
Return to Manual

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
210.105   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

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-Wide 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
280.201   Travel Payment - TP
280.202   Permanent In- State Travel Advance - TP (PERM)
280.203   Temporary Out-of-State Travel Advance - TA (TEMP)
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
280.400   Journal Voucher - JV
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 2016
 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  
  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  
  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  
 
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  
 
 
E eDAS Office Supplies, 260.175  
  Educational Assistance, 220.150  
  Effective Date of Policies, 295.000  
  Elected Officials, 210.205, 210.305  
  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  
 
 
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  
  Forged Warrants, 270.750  
  Forms, Accounting and Business, 202.000  
  Free Meals, Lodging, Tickets, etc, 210.110  
 
 
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  
 
 
H Holiday Decorations, 230.800  
  Honorariums, 250.100  
 
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  
   
J-K Jury Duty, 250.150  
 
 
L Leases on Buildings, 260.185  
  Lodging  
     In-State, 210.205  
 
 
M Maintenance Contracts, 240.103  
  Manual Disbursement (MD), 280.450  
  Meal Reimbursement  
      Domicile, 210.102, 210.108, 240.150, 240.155  
      In-State, 210.102, 210.205  
      In-State with Out-of-State Travel, 210.102, 210.330  
      Out-of-State, 210.102, 210.305  
  Meal, Travel & Work Related Receipts, 210.102  
  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  
 
 
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  
 
 
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  
 
 
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  
      Sample Request Form, 280.202  
  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  
 
 
R Receipt, Cash, 280.101 through 280.103  
  Receipts, 210.102  
  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  
 
 
S Sales Tax, 230.150  
  Sample Request Form  
      Blanket Approval, 240.171  
      Pre-Payment of Expenses, 230.550  
  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/Signatures  
      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 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  
 
 
T Table of Contents, 200.000  
  Tapes, 280.600  
  Taxes, Federal and State, 230.150  
  Taxable Lodging, 210.109  
  Taxable Meals, 210.102, 210.135, 210.205, 210.305  
  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  
      Request Form, 280.202  
  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  
      Permanent In-State Travel Advance TP (PERM), 280.202  
      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  
 
 
U Unemployment Compensation, 260.450  
  Use of TP vs. GAX, 204.250  
 
 
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  
 
 
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  

295 Effective Date of Policy

State Accounting Policy & Procedures Manual

 

Section
PRE-AUDIT
Procedure No.
295.000
Page No.
HTML
Effective Date
SEPTEMBER 2016
 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


Policy


Procedure


Effective Date 


Revision Date

 
200 Table of Contents July 2016    
201 Memorandum of Understanding (MOU) July 1, 2003 Rev. 6/1/04  
202 Introduction - Authorization - Powers and Duties July 1, 2012    
203 Administrative Rules March 6, 2013  

Policy


General Provisions


Effective Date 


Revision Date

204.000 Table of Contents July 1, 2003 Rev. 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 Rev. 7/1/11  
204.200 Original Invoice July 1, 2003 Rev. 7/1/11  
204.250 Use of a Travel Payment Versus
a General Accounting Expenditure
July 1, 2002    
204.300 Department Billing July 1, 2003 Rev. 7/1/11  
204.350 Expense Payments to Employees of
Other State Departments
July 1, 2005 Rev. 7/1/11  
204.400 Miscellaneous July 1, 2005 Rev. 7/1/16  
204.450 Code Citation on Claims July 1, 2003 Rev. 6/1/04

Policy


Travel


Effective Date 


Revision Date

210.000 Table of Contents July 1, 2012 Rev. 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 Rev. 7/1/16  
210.105 Official Domicile - Defined July 1, 2003 Rev. 6/1/04  
210.106 Official Domicile - Metro Areas Defined - Office Employee July 1, 2003    
210.107 Official Domicile - Mileage Reimbursement July 1, 2016    
210.108 Official Domicile - Meal Reimbursement Aug. 15, 2011    
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 Rev. 7/1/16  
210.200 In-State - Mode of Transportation July 1, 2005 Rev. 7/1/16  
210.205 In-State - Subsistence Allowance Jan. 1, 2016    
210.210 In-State - Permanent Travel Advance July 1, 2003 Rev. 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 Rev. 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    
210.305 Out-of-State - Subsistence Allowance Aug. 15, 2011 Rev. 7/1/16  
210.306 Out-of-State - Listing of High Rate Areas July 1, 2003 Rev. 1/22/09  
210.310 Out-of-State - Travel Advance July 1, 2012 Rev. 7/1/16  
210.315 Out-of-State - Travel Authority July 1, 2012    
210.320 Out-of-State - Registration Fees July 1, 2012 Rev. 7/1/16  
210.325 Out-of-State - Reimbursement for Tickets Jan. 1, 2005    
210.330 Out-of-State - Out of State Travel with In-State Limitations Aug. 15, 2011    
210.400 International - Mode of Transportation Jan. 1, 2005    
210.405 International - Subsistence Allowance &
Miscellaneous Expenses
July 1, 2012 Rev. 7/1/16

Policy


Employee Expenses


Effective Date 


Revision Date

220.000 Table of Contents Jan. 1, 2012    
220.100 Relocation Reimbursement Policy July 1, 2009 Rev. 7/1/16  
220.150 Education Leave and/or Educational Financial
Assistance and Continuing Education
Jan. 1, 2004 Rev. 7/1/16  
220.250 Refreshments July 1, 2003 Rev. 5/1/11  
220.300 Physical Examinations July 1, 2005 Rev. 5/1/11  
220.350 Employee Productivity and Recognition May 1, 2011    
220.351 Retirement Expenses July 1, 2003 Rev. 5/1/11  
220.352 Appliances May 1, 2011    
220.400 Interview Expenses July 1, 2003 Rev. 7/1/16  
220.450 Photographs July 1, 2003 Rev. 7/1/16  
220.500 Telework Program Jan. 1, 2012  

Policy


Payment Policies


Effective Date 


Revision Date

230.000 Table of Contents July 1, 2003    
230.150 Taxes Jan. 1, 2012    
230.200 Public Reception & Waiting Areas July 1, 2003 Rev. 6/1/04  
230.250 Payment of Interest on Claims July 1, 2003 Rev. 6/1/04  
230.300 Credits Received in Year Different than
Goods / Services Received
July 1, 2003 Rev. 6/1/04  
230.350 Private Employment Placement Agencies July 1, 2003    
230.450 Damage to Personal Items July 1, 2003    
230.500 Volunteer Expenses July 1, 2003 Rev. 7/1/12  
230.550 Pre-Payment of Expenses April 1, 2003 Rev. 6/1/04  
230.600 Memberships in Outside Organizations Jan. 7, 2013    
230.650 Employee Business Cards July 1, 2003 Rev. 6/1/04  
230.750 Co-Location Payments July 1, 2003 Rev. 6/1/04  
230.800 Holiday & Religious Decorations July 1, 2003  

Policy


Year End Procedures


Effective Date 


Revision Date

235.000 Table of Contents July 1, 2009    
235.025 General Overview of End Processing July 1, 2003 Rev. 9/25/13  
235.050 Proper Fiscal Year to Change Goods/Services July 1, 2003 Rev. 7/1/11  
235.075 Proper Fiscal Year on Documents July 1, 2003 Rev. 7/1/11  
235.100 Deadlines for Processing Previous Fiscal Year Payments July 1, 2004 Rev. 9/25/13  
235.150 Identifying and Working with Late Vendors July 1, 2003 Rev. 7/1/11  
235.200 Prepayment of Next Year's Expenses July 1, 2003 Rev. 7/1/11  
235.250 Payments Crossing Fiscal Years July 1, 2003 Rev. 7/1/11  
235.300 Correcting Payments Paid Out of the Incorrect Year July 1, 2003 Rev. 11/26/08  
235.350 DAS-Central Procurement and Fleet Services Enterprise April 29, 2009 Rev. 7/1/16  
235.400 Create/Roll/Delete Encumbrances & Pre-Encumbrances July 1, 2003 Rev. 7/1/11  
235.450 Cash Receipts July 1, 2003 Rev. 7/1/11  
235.500 Credits Received in a Year Different 
than Goods/Services Received
July 1, 2003 Rev. 11/26/08  
235.550 Refund of Fees July 1, 2003 Rev. 6/1/04  
235.600 Unusual Expenses July 1, 2003 Rev. 7/1/11  
235.650 Lease-Purchase Buyouts July 1, 2010    
235.700 Non-Appropriated Funds July 1, 2003 Rev. 7/1/11  
235.800 Canceled / Outdated Warrants July 1, 2003 Rev. 7/1/11  
235.850 Carry-Forward of Special Fund Monies / Appropriations July 1, 2003 Rev. 7/1/11  
235.900 Reversion Process July 1, 2003 Rev. 7/1/11  
235.950 Closing Entries July 1, 2003 Rev. 7/1/11

Policy


Miscellaneous


Effective Date 


Revision Date

240.000 Table of Contents July 1, 2003    
240.102 Contracts - Services Contracting July 1, 2003 Rev. 11/26/08  
240.103 Contracts - Lease, Rental & Maintenance Agreements July 1, 2003 Rev. 5/1/11  
240.150 Prior Approvals - One Time Approvals Jan. 7, 2013    
240.155 Prior Approval - Blanket Approvals Jan. 1, 2005 Rev. 5/1/11  
240.170 Prior Approval - Request for Exception to
State-Wide Policies - General
July 1, 2003 Rev. 5/1/11  
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 Rev. 5/1/11  
240.200 Gifts/Conflicts of Interest of Public Officers & Employees July 1, 2003 Rev. 6/1/04  
240.250 Deposit Accounts July 1, 2003    
240.300 Imprest Petty Cash Funds July 1, 2003 Rev. 9/25/13  
240.301 New Fund Requests July 1, 2003 Rev. 6/1/06  
240.350 Short Hand Court Reporters July 1, 2003 Rev. 5/1/11  
240.400 Non-Resident Aliens Working in the U.S. July 1, 2003 Rev. 6/1/04  
240.500 Settlements - Current and Former Employees July 1, 2003 Rev. 6/1/04  
240.510 Payment for Personnel Settlement Agreements March 24, 2014    
240.550 Postage Meter Refill July 1, 2003 Rev. 7/1/16

Policy


Repayment of Remuneration


Effective Date 


Revision Date

250.000 Table of Contents July 1, 2003    
250.100 Honorariums July 1, 2003 Rev. 7/1/11  
250.150 Court and Jury Service July 1, 2003    
250.200 Reimbursement for Employee Expenses 
from Outside Sources
July 1, 2011 Rev. 7/1/16

Policy


Central Services


Effective Date 


Revision Date

260.000 Table of Contents July 1, 2003 Rev. 9/25/13  
260.100 General July 1, 2003 Rev. 9/25/13  
260.101 DAS - HRE - Reimbursement for Services July 1, 2003 Rev. 12/1/08  
260.102 DAS - HRE - Reimbursement for PDS Classes July 1, 2003 Rev. 12/3/08  
260.104 DAS - HRE - Workers Compensation July 1, 2003 Rev. 12/1/08  
260.151 DAS - CPFSE - Pool Vehicles July 1, 2003 Rev. 7/1/16  
260.152 DAS - CPFSE - Departmental Vehicles July 1, 2003 Rev. 12/3/08  
260.160 DAS - GSE - Postage July 1, 2003 Rev. 12/3/08  
260.165 DAS - Data Processing / OCIO July 1, 2003 Rev. 3/14/09  
260.171 DAS - Centralized Printing -
Orders for In-House Printing / OCIO
July 1, 2003 Rev. 12/3/08  
260.172 DAS - Centralized Printing - Outside Vendors June 9, 2008 Rev. 12/1/08  
260.175 DAS - CPFSE - Office Supplies Jan. 1, 2009 Rev. 7/1/16  
260.180 DAS - CPFSE - Procurement Sept 25, 2013 Rev. 7/1/16  
260.185 DAS - eDAS -GSE - Leases On Buildings July 1, 2003 Rev. 12/3/08  
260.200 DHS - Central Distribution Facility July 1, 2003 Rev. 6/1/04  
260.250 Appeal Board - Outdated Invoices July 1, 2006    
260.300 Auditor of State July 1, 2003 Rev. 6/1/04  
260.400 Attorney General July 1, 2003 Rev. 6/1/04  
260.450 DAS - SAE - Centralized Payroll - Unemployment Claims July 1, 2003 Rev. 11/26/08  
260.500 ICN - Billing July 1, 2003 Rev. 6/1/04  
260.501 ICN - Telephone July 1, 2003 Rev. 6/1/04

Policy


Processing


Effective Date 


Revision Date

270.000 Table of Contents July 1, 2003 Rev. 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
July 1, 2003 Rev. 7/1/11  
270.150 Correction of Documents Pre-Audited by
DAS - SAE - Daily Processing
July 1, 2003 Rev. 6/1/04  
270.200 Rejection of Documents Pre-Audited by
DAS - SAE - Daily Processing
July 1, 2003 Rev. 6/1/04  
270.201 Rejection of Documents July 1, 2003 Rev. 6/1/04  
270.250 Incorrect Warrant July 1, 2003 Rev. 7/1/11  
270.300 Multiple Vendor Documents July 1, 2003 Rev. 7/1/11  
270.350 Warrant Register July 1, 2003 Rev. 7/1/11  
270.400 State of Iowa Warrant July 1, 2003 Rev. 6/1/04  
270.401 Electronic Funds Transfers (Direct Deposit) of
State Payments
July 1, 2003 Rev. 1/21/10  
270.450 Vendor Codes July 1, 2003 Rev. 10/5/10  
270.500 Outdated Warrants July 1, 2016    
270.550 Canceled Warrants July 1, 2003 Rev. 3/26/04  
270.600 Duplicate Warrants July 1, 2003 Rev. 3/26/07  
270.650 Stop Payment on Warrants July 1, 2003 Rev. 3/26/07  
270.700 Rescind Stop Payment July 1, 2003 Rev. 3/26/07  
270.750 Forged Warrants July 1, 2003 Rev. 6/1/04  
270.800 Outstanding Warrants July 1, 2003 Rev. 6/1/04  
270.850 Income Offsets July 1, 2003 Rev. 3/26/07

Policy


Accounting Transactions


Effective Date 


Revision Date

280.000 Table of Contents Jan. 4, 2009    
280.101 Cash Receipt - Original Entry July 1, 2003 Rev. 2/10/09  
280.102 Cash Receipt - Modification July 1, 2003 Rev. 2/10/09  
280.103 Cash Receipt - Return Item July 1, 2003 Rev. 2/10/09  
280.150 General Accounting Encumbrance /
General Accounting Expenditure - GAE/GAX
July 1, 2012    
280.201 Travel Payment - TP July 1, 2012 Rev. 7/1/16  
280.202 Permanent In-State Travel Advance TP (PERM) July 1, 2003 Rev. 6/1/04  
280.203 Temporary Out-of-State Travel Advance TA (TEMP) July 1, 2011    
280.204 Travel Encumbrance / Authorization - TE July 1, 2003 Rev. 11/25/08  
280.205 Accounting Transactions - 
Travel Payment Overpayment - TPO
July 1, 2006 Rev. 1/26/09  
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 Rev. 2/10/09  
280.302 Vouchers for Internal Services Automated Billings July 1, 2003 Rev. 2/4/09  
280.350 Corrective Journal Voucher July 1, 2003 Rev. 2/10/09  
280.351 Corrective Document Expense Feb. 10, 2009    
280.352 Corrective Document Revenue Feb. 10, 2009    
280.400 Journal Voucher July 1, 2003    
280.450 Manual Disbursement - MD July 1, 2003 Rev. 11/28/08  
280.550 PRODS July 1, 2003 Rev. 7/1/09  
280.600 TAPES July 1, 2003 Rev. 6/1/04
280.650 GAAP Accounting July 1, 2003 Rev. 6/1/04  

Policy


Index


Effective Date 


Revision Date

 
290.000 Index July 2016  

Policy


Effective Dates of Policies


Effective Date 


Revision Date

295.000 Effective Date of Policies September 2016