Iowa Admin. Code r. 661-400.8

Current through Register Vol. 47, No. 5, August 21, 2024

Rule 661-400.8 - Books of account

The following books of account shall be maintained by the secretary.

(1) Self-balancing combination journal that records all receipts, disbursements and necessary adjustments.

(2) Self-balancing ledger of control accounts.

(3) Schedules at the close of the fiscal year which shall detail all control accounts except:

a. Pension reserve account.

b. Pension accumulation account.

Iowa Admin. Code r. 661-400.8