Current through Register Vol. 47, No. 5, August 21, 2024
Rule 661-400.8 - Books of accountThe 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