Welcome to the online State Accounting Policies and Procedures Manual. This Manual is available to allow continued accessibility to State of Iowa employees and members of the public who are interested in the rules under which the State operates.
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 document 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.
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
♦ ♦ ♦ ♦ ♦
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 Contents204. 000
B. Authorized Signators 204.100
C. Pre-Auditor's Authorized Signators 204.101
D. Claimant's Signature on a Voucher 204.150
E. Original Invoice 204.200
F. Use of a Travel Payment (TP) vs. General Accounting Expenditure (GAX) 204.250
G. Department Billing 204.300
H. Expense Payments to Employees of Other State Departments 204.350
I. Miscellaneous 204.400
J. Code Citation on Claims 204.450
210.000 TRAVEL
A. Table of Contents 210.000
B. General
1. General Information 210.100
2. Travel Card 210.101
3. Meal, Travel, and Work Related Receipts 210.102
4. Meal Reimbursement 210.103
5. Official Domicile
a) Defined 210.105
b) Metropolitan Areas - Defined - Office Employees 210.106
c) Mileage Reimbursement 210.107
d) Meal Reimbursement 210.108
e) Travel Status 210.109
6. Benefits Derived from Travel 210.110
7. Direct Billing 210.115
8. Cancellation of Reservations 210.120
9. State-Owned Vehicles
a) Used for Personal Reasons 210.130
b) Miscellaneous Expenses 210.131
10. Reimbursement for Parking/Taxi/Other Expense 210.135
11. Miscellaneous Expenses 210.140
C. Travel - In-State Travel
1. Mode of Transportation 210.200
2. Subsistence Allowance 210.205
3. Vicinity Driving 210.215
4. Registration Fees 210.220
5. Temporary Duty Assignment 210.225
6. Overnight Travel - No Overnight Lodging Expense 210.235
7. Fair/Trade Shows and Similar Expenses 210.240
8. Board, Commission, Advisory Council and Task Force Member Expense 210.245
D. Travel - Out-of-State Travel
1. Mode of Transportation 210.300
2. Subsistence Allowance 210.305
3. Listing of High-Rate Areas 210.306
4. Travel Authority 210.315
5. Registration Fees 210.320
6. Reimbursement for Tickets 210.325
7. Out-of-State Travel with In-State Limitations 210.330
E. Travel - International
1. Mode of Transportation 210.400
2. Subsistence Allowance & Miscellaneous Expenses 210.405
220.000 EMPLOYEE EXPENSES
A. Table of Contents 220.000
B. Relocation Reimbursement Policy 220.100
C. Education Leave and/or Educational Assistance and Continuing Education 220.150
D. Refreshments 220.250
E. Physical Examinations 220.300
F. Employee Productivity and Recognition 220.350
G. Retirement Expenses 220.351
H. Appliances 220.352
I. Interview Expenses 220.400
J. Photographs 220.450
K. Cold Weather Clothing 220.550
L. Safety Glasses/Goggles 220.600
M. Footwear 220.650
N. Uniforms 220.700
230.000 PAYMENT POLICIES
A. Table of Contents 230.000
B. Taxes 230.150
C. Public Reception and Waiting Areas 230.200
D. Payment of Interest on Claims 230.250
E. Credits Received in Year Different than Goods/Services Received 230.300
F. Private Employment and Placement Agencies 230.350
G. Damage to Personal Items 230.450
H. Volunteer Expenses 230.500
I. Pre-payment of Expenses 230.550
J. Memberships in Outside Organizations 230.600
K. Employee Business Cards 230.650
L. Co-location Payments 230.750
M. Holiday and Religious Decorations 230.800
235.000 YEAR-END PROCEDURES
A. Table of Contents 235.000
B. General Overview of Year-End Processing 235.025
C. Proper Fiscal Year to Charge Goods/Service 235.050
D. Proper Fiscal Year on Documents 235.075
E. Deadlines for Processing Previous Fiscal Year Payments 235.100
F. Identifying and Working with Late Vendors 235.150
G. Prepayment of Next Year's Expenses 235.200
H. Payments Crossing Fiscal Years 235.250
I. Correcting Claims Paid Out of the Incorrect Fiscal Year 235.300
J. Central Procurement and Fleet Services Enterprise 235.350
K. Create Roll/Delete Pre-Encumbrances & Encumbrances 235.400
L. Cash Receipts 235.450
M. Credits Received in a Year Different than Goods/Services Received 235.500
N. Refund of Fees 235.550
O. Unusual Expenses 235.600
P. Lease-Purchase Buyouts 235.650
Q. Non-Appropriated Funds 235.700
R. Canceled / Outdated Warrants 235.800
S. Carry-Forward of Non-General Fund Monies - Appropriations 235.850
T. Reversion Process 235.900
U. Closing Entries 235.950
240.000 MISCELLANEOUS
A. Table of Contents 240.000
B. Contracts
1. Services Contracting 240.102
2. Lease, Rental, and Maintenance Agreements 240.103
C. Prior Approval
1. One Time Approvals 240.150
2. Blanket Approvals 240.155
3. Request for Exception to State-Wide Policies -General 240.170
4. Request for Exception to State-Wide Policies Form 240.171
5. State-Wide Conferences 240.172
D. Gifts/Conflicts of Interest for Public Officers & Employees 240.200
E. Deposit Accounts 240.250
F. Imprest Petty Cash Funds 240.300
G. New Fund Requests 240.301
H. Shorthand Court Reporters 240.350
I. Settlements - Current and Former Employees 240.500
J. Payment for Personnel Settlement Agreements 240.510
K. Postage Meter Refill2 40.550
250.000 REPAYMENT OF REMUNERATIONS
A. Table of Contents 250.000
B. Honorariums 250.100
C. Court and Jury Service 250.150
D. Reimbursement for Employee Expenses from Outside Sources 250.200
260.000 CENTRAL SERVICES
A. Table of Contents 260.000
B. General 260.100
C. Human Resources Enterprise
1. Reimbursement for Services 260.101
2. Reimbursement for PDS Courses 260.102
3. Workers' Compensation 260.104
D. General Services Enterprise
1. Postage 260.160
2. Leases on Building 260.185
E. Department of Human Services -Central Distribution Facility 260.200
F. Appeal Board - Outdated Invoices 260.250
G. Auditor of State 260.300
H. Attorney General 260.400
I. DAS-SAE-Centralized Payroll -Unemployment Claims 260.450
J. ICN
1. Billing 260.500
2. Telephone 260.501
K. Central Procurement and Fleet Services Enterprise
1. Vehicles
a) Pool Vehicles 260.151
b) Departmental Vehicles 260.152
2. Office Supplies 260.175
3. Procurement 260.180
L. Office of Chief Information Officer (OCIO)
1. Data Processing 260.165
2. Centralized Printing
a) Orders for In-House Printing 260.171
b) Outside Vendors 260.172
270.000 PROCESSING
A. Table of Contents 270.000
B. General Procedure
1. DAS-SAE Daily Processing - Pre-Audit Documents 270.101
C. Corrections of Documents Pre-Audited by DAS-SAE-Daily Processing 270.150
D. Rejection of Documents Pre-Audited by DAS-SAE-Daily Processing 270.200
E. Rejection of Documents 270.201
F. Incorrect Warrant 270.250
G. Multiple Vendor Documents 270.300
H. Warrant Register 270.350
I. State of Iowa Warrant 270.400
J. Electronic Fund Transfers (Direct Deposit) of State Payments 270.401
K. Vendor Codes 270.450
L. Outdated Warrants 270.500
M. Canceled Warrants 270.550
N. Removed
O. Stop Payments on Warrants 270.650
P. Rescind Stop Payment 270.700
Q. Forged Warrants 270.750
R. Outstanding Warrants 270.800
S. Income Offsets 270.850
280.000 ACCOUNTING TRANSACTIONS
A. Table of Contents 280.000
B. Cash Receipt
1. Original Entry - CR 280.101
2. Modification - CR2 280.102
3. Return Item - CR RI 280.103
C. General Accounting Expenditure / General Accounting Expenditure - GAE / GAX 280.150
D. Travel Payment
1.General Travel Payment - TP - Electronic Submission of Receipts 280.200
2. General Travel Payment - TP 280.201
3. Travel Encumbrance / Authorization - TE 280.204
4. Travel Payment Overpayment - TPO 280.205
E. Payment Request Commodity - PRC 280.250
F. Internal Exchange Transfer (IET) & Internal Payment Request Commodity Based (PRCI) Regular Transfers
1. Regular Transfers 280.301
2. Automated Billings 280.302
G. Correcting Documents
1. Corrective Journal Voucher - JV1 280.350
2. Corrective Document Expenditure - CDE 280.351
3. Corrective Document Revenue - CDR 280.352
H. Manual Disbursement - MD 280.450
I. PROD Interface 280.550
J. TAPE Interface 280.600
K. GAAP Accounting 280.650
290.000 INDEX
Index 290.000
295.000 EFFECTIVE DATE OF POLICIES
Effective Date of Policies 295.000
201.000 Memorandum of Understanding
202.000 Authorization - Powers & Duties
203.000 Chapter 41, Auditing Claims
204.100 Authorized Signators
204.101 Pre-Auditor's Authorized Signators
204.150 Claimant's Signature on a Voucher
204.200 Original Invoice
204.250 Use of a Travel Payment vs. General Accounting Expenditure
204.300 Department Billing
204.350 Expense Payments to Employees of Other State Departments
204.400 Miscellaneous
204.450 Code Citation on Claims
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
210.215 In-State; Vicinity Driving
210.220 In-State; Registration Fees
210.225 In-State; Temporary 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
210.315 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
220.100 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
220.550 Cold Weather Clothing
220.600 Safety Glasses/Goggles
220.650 Footwear
220.700 Uniforms
230.150 Taxes
230.200 Public Reception and Waiting Areas
230.250 Payment of 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
235.025 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
240.102 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
240.500 Settlements - Current and Former Employees
240.510 Payment for Personnel Settlement Agreements
240.550 Postage Meter
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
270.101 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
270.650 Stop Payments on Warrants
270.700 Rescind Stop Payment
270.750 Forged Warrants
270.800 Outstanding Warrants
270.850 Income Offsets
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
280.204 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 PROD Interface
280.600 TAPE Interface
280.650 GAAP Accounting
♦ A ♦
Accounting and Business Forms, Authorization, 202.000
Administrative Rules, 203.000
Advance Seat Selection, Airline, 210.325
Airline Tickets, 210.325
Airport Parking, 210.135
Altered Invoices, 204.200
Appeal Board, 260.250
Appliances, 220.352
Attorney General, 260.400
Auditor of State, 260.300
Authorization, Powers and Duties, 202.000
Authorized Pre-Auditor Signators, 204.101
Authorized Signators, 204.100
Automated Billings, 280.302
Awards, 220.350
♦ B ♦
Baggage, 210.140
Benefits Derived from Travel, 210.110
Blanket Approval, 240.155
Board and Commission Member Expenses, In-State, 210.245
Business and Accounting Forms, Authorization, 202.000
Business Cards, Employees, 230.650
♦ C ♦
Cab Fare, 210.135
Cancellation of Reservations, 210.120
Canceled Warrants, 270.550
Car Rental, 210.200, 210.300
Cash Receipts
• Modification, 280.102
• Original Entry, 280.101
• Return Item, 280.103
Centralized Printing
• In-House, 260.171
• Outside Vendors, 260.172
Central Services
• General, 260.100
• Individual Services, 260.100, 260.450
• PDS Classes, 260.102
• Reimbursement for Services, 260.101, 260.100
Changes on Invoices, 204.200
Claimant's Signature on Claims, 204.150
Clothing, Cold Weather, 220.550
Code Citation on Claims, 204.450
Coffee Breaks, 220.250
Co-Location Payments, 230.750
Collision Damage Insurance, 210.140
Commuting Miles, 210.107
Conferences, 240.172
Contingent Funds, 240.300
Correction of Documents, 270.150
Correction of Payments, 270.150
Correcting Journal Voucher (JV1), 280.350, 235.860
CPFSE (DAS), Central Services, 260.100, 260.151
Cross-Reference Payments, 210.115, 210.205, 210.305, 210.325
♦ 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
♦ 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 Reimbursement from Outside Sources, 250.200
Employee Retirement Expenses, 220.351
Employee's Domicile, Defined, 210.105
Employment Agencies, 230.350
Exception to Policy, Request for State-Wide, 240.171
Exchange Rates, 210.405
Excise Taxes, 230.150
Executive Council, 240.150
Expense Payment to Employees of Other State Departments, 204.300
Expense Report (ER), 280.201; as applicable
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
Footwear, 220.650
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 ♦
Human Trafficking Prevention Training, 210.205
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
Integral, Defined, 210.103, 210.108
International Travel, 210.400, 210.405
Interest, Payment on Claims, 230.250
Interview Expenses, 204.250, 220.400
Introduction, 202.000
Invoices, Original, 204.200
♦ J-K ♦
Jury Duty, 250.150
♦ L ♦
Leases on Buildings, 260.185
Lodging
• In-State, 210.205
• Sharing Rooms, 210.205, 210.305
Luggage, see Baggage
♦ M ♦
Maintenance Contracts, 240.103
Manual Disbursement (MD), 280.450
Meal Reimbursement
• Domicile, 210.102, 210.103, 210.108, 240.150, 240.155
• In-State, 210.102, 210.103, 210.205
• In-State with Out-of-State Travel, 210.102, 210.330
• Out-of-State, 210.102, 201.103, 210.305
Meal, Travel & Work Related Receipts, 210.102, 280.200
Memberships in Outside Organizations, 230.600
Memorandum of Understanding, 201.000
Metropolitan Areas, Defined, Office Employees, 210.106
Microwave Purchase, 220.352
Mileage Reimbursement
• Domicile, 210.107
• Temporary Duty, 210.107
Mode of Transportation
• In-State, 210.200
• Out-of-State, 210.300
Modification, Cash Receipt, 280.102
Moving Expenses, 220.100
Multiple Vendor Documents, 270.300
♦ N ♦
New Fund Requests, 240.301
Newsletters, 220.350
No Lodging, Overnight Travel, 210.235
♦ O ♦
Office Employee, Domicile Defined, 210.105, 210.106
Official Domicile, 210.105, 210.109
Offset, Income, 270.850
Oil, Gas, etc, 210.131
One-time Approvals- Prior Approval, 240.150
Original Invoice-Defined, 204.200
Outdated Warrant, 270.500
Out-of-State Travel, 210.102, 210.300 through 210.330
Out-of-State Travel with In-State Meals, 210.330
Outside Sources, Reimbursement for Employee Expenses, 250.200
Outstanding Warrants, 270.800
Overnight Travel, No Lodging Expense, 210.235
♦ P-Q ♦
Parking, 210.102, 210.135
Passenger Receipts, 210.325
Payment of Interest on Claims, 230.250
Payment Documents
• GAX 280.150
• PRC 280.250
Personal Funds Supplied, 203.000, 210.100
Personal Items, Damage to, 230.450
Personal Service Contracting (PCQ), 240.102
Personalized Business Cards/Stationery, 230.650
Photocopies of Invoices, 204.200
Photographs, 220.450
Physical Examinations, 220.300
Plants, 230.200
Pool Vehicles, DAS-CPFSE, 260.151
Postage, 260.160
Powers and Duties, 202.000
Pre-Contract Questionnaire (PCQ), 240.102
Pre-Payment of Expenses, 230.550
Printing, Centralized
• In-House, 260.171
• Outside Vendors, 260.172
Printing Orders, 260.172
Prior Approval
• Blanket Approval Explanation, 240.155
• Exception to Statewide Policies, 240.170
• Sample Request Form, 240.171
Private Auto, Reimbursement Rate
• One-Time Approval, 210.130, 210.200
PROD Interface, 280.550
♦ R ♦
Receipt, Cash, 280.101 through 280.103
Receipts, 210.102, 280.200
Reception Areas, 230.200
Refreshments, 220.250
Refrigerator purchase, 220.352
Registration Fees
• In-State, 210.220
• Out-of-State, 210.320
Reimbursement, Tickets, 210.325
Reimbursement, Meals
• Exceptions, 210.102, 240.150
• In-State, 210.102, 210.108, 210.205
• Out-of-State, 210.102, 210.305
Reimbursement of Lodging
• In-State, 210.205
• Out-of-State, 210.305
Reimbursement of Mileage, 210.130
Reimbursement from Outside Sources, 250.200
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 ♦
Safety Glasses/Goggles, 220.600
Sales Tax, 230.150
Seat Reservation/Selection, 210.325
Services Contracting, 240.102
Setoff of Debts Owed to State Departments, 270.850
Settlement Agreements
• Current and Former Employees, 240.500
• Payment for Personnel Settlement Agreements, 240.510
Sharing Rooms, see Lodging
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
Spend Authority, 210.315
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
State-Wide Conferences, Exception to, 240.171
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
TAPE Interface, 280.600
Taxes, Federal and State, 230.150
Taxable Lodging, 210.109
Taxable Meals, 210.102, 210.103, 210.108, 210.205, 210.220, 210.305, 240.150
Taxi Reimbursement, 210.135
Temporary Duty Assignment, 210.107, 210.225
Tickets, Reimbursement for, 210.325
Tips, 210.102, 210.135, 210.205, 210.305
Trafficking, Human (Prevention Training), 210.205
Transfers
• Regular Transfers, 280.301
Travel, International, 210.400, 210.405
Travel Agencies, 210.325
Travel Authority, 210.315
Travel Encumbrance (TE), 280.204
Travel Status, Defined, 210.109
Travel Payment
• General, 280.201
• Travel Payment Overpayment (TPO), 280.205
Tuition, 220.150
Travel Payment, Use Of, 204.250
Travel Card, 210.101
♦ U ♦
Unemployment Compensation, 260.450
Uniforms, 220.700
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
• 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
details here
Your department may have established additional procedures or imposed dollar limitations or other requirements within the limits established by DAS-SAE. Please consult with your department's accounting personnel about policies which may override those in the DAS-SAE Accounting Policy and Procedures Manual. This manual may not address the policies of unions, authorities, or contracts.