Rules Review by JAPC
3. Department of Banking and Finance |
3a. DBF, DIVISION OF ACCOUNTING AND AUDITING (TFD TO CH 69I) |
3A-3.001. Consolidated Equipment Financing Program |
3A-3.002. Interest Rate Limitations On Master Equipment Financing Agreements |
3A-3.003. Procedure For Negotiation And Execution Of Master Equipment Financing Agreements |
3A-5.001. Applicability |
3A-5.002. Definitions |
3A-5.003. Format Of Schedule |
3A-10.001. General |
3A-10.01. |
3A-10.010. State Funds |
3A-10.10. |
3A-10.20. |
3A-10.020. Legislative Budgets |
3A-10.030. General |
3A-10.30. |
3A-10.31. |
3A-10.031. Classification Of Accounts |
3A-10.032. Replacement Accounts |
3A-10.32. |
3A-10.33. |
3A-10.033. Revenue Accounts |
3A-10.040. New Accounts |
3A-10.40. |
3A-10.41. |
3A-10.041. Account Balances |
3A-10.042. Accounting Ledgers And Reports |
3A-10.42. |
3A-10.50. |
3A-10.050. Deposits Of Revenue Collections |
3A-10.060. Disbursement Journal Transfer |
3A-10.60. |
3A-10.61. Cash Refunds |
3A-10.061. Cash Refunds |
3A-10.062. Notice Of Refund Transfers |
3A-10.62. |
3A-10.63. |
3A-10.063. Journal Advice |
3A-10.064. Transfer Advice |
3A-10.64. |
3A-10.70. |
3A-10.070. Annual Balance Sheet And Statement Of Operations |
3A-10.080. Stop Orders |
3A-10.80. |
3A-10.81. |
3A-10.081. Duplicate Warrants |
3A-10.082. Forgeries |
3A-10.82. |
3A-10.83. |
3A-10.083. Outdated Or 12-Month Old Warrants |
3A-10.084. Records And Microfilm |
3A-10.84. |
3A-10.90. |
3A-10.090. Transaction Codes |
3A-10.0611. Prior Year Corrections |
3A-10.611. Prior Year Corrections |
3A-20.001. Definitions, Construction |
3A-20.01. Definitions;Construction |
3A-20.02. Application Of Rule And Requirements Of Payment |
3A-20.002. Application Of Rule And Requirements Of Payment |
3A-20.003. Interest Penalty Payments |
3A-20.03. Interest Penalty Payments |
3A-20.040. Remittance Advice |
3A-21.01. Definitions |
3A-21.02. Procedure For Adjustment Of State-Owned Property Records |
3A-21.03. Procedure For Processing Delinquent Accounts Receivable |
3A-21.003. Procedure For Processing Delinquent Accounts Receivable |
3A-21.04. Recovery Of Nonsalary Sums Due The State From State Officers And Employees |
3A-21.05. Procedure For Processing And Approving Settlement Of Claims In Favor Of The State |
3A-22.001. Applicability |
3A-22.002. Definitions Applicable To Chapter 3a-22 |
3A-22.003. Procedures |
3A-23.001. Applicability |
3A-23.002. Definitions |
3A-23.003. Establishment Of Revolving Fund |
3A-23.004. Use Of Revolving Fund |
3A-23.005. Reimbursement Of Revolving Funds |
3A-24.001. Application Of Rule |
3A-24.002. Definitions; Construction |
3A-24.003. Requrements |
3A-24.004. Interest Penalty Payments |
3A-24.005. Compliance Monitoring |
3A-24.006. Revolving Fund Disbursements/Replenishment |
3A-24.007. Remittance Advice |
3A-25.001. Application Of Rule |
3A-25.002. Definitions; Construction |
3A-25.003. Requirements |
3A-26.002. Warrant Release Authorization Identification |
3A-26.003. Warrant Intercept |
3A-26.004. Insufficient Payroll Funds |
3A-30.01. Execution Of Forms |
3A-30.02. Assumption Of Office |
3A-30.10. Payroll By Exception |
3A-30.11. Deductions |
3A-30.12. State Group Health Insurance Program |
3A-30.13. Beneficiary Payroll Vouchers |
3A-30.14. Vacation Or Leave Payrolls |
3A-30.15. Military Leave Payrolls |
3A-30.16. Transfers |
3A-30.17. Dual Compensation And Employment |
3A-30.18. Other Compensation |
3A-30.19. Miscellaneous |
3A-30.20. Withholding Taxes |
3A-30.21. Correcting W-2 Forms |
3A-30.22. Payment Of Income Tax Withheld |
3A-30.23. Employee Earning Records |
3A-30.30. Procedures |
3A-30.31. 1200 |
3A-30.32. 1300 |
3A-30.33. Certificate |
3A-30.40. General |
3A-30.41. Compensation |
3A-30.50. Social Security |
3A-30.51. Deductions |
3A-30.52. Social Security Numbers |
3A-30.53. Refund Of Erroneous Deductions |
3A-30.54. Federal Reports |
3A-30.55. Report Of Wages Earnes (Oasi Form 1001) |
3A-30.60. Current Warrants |
3A-30.61. Salary Warrants |
3A-30.62. Salary Refunds |
3A-30.63. Expense Warrants |
3A-30.80. Warrant Release Authorization |
3A-31.101. Purpose |
3A-31.102. Scope |
3A-31.103. Definitions |
3A-31.104. Organizational Description |
3A-31.105. Policy/Wage Payments |
3A-31.106. Procedure |
3A-31.107. Signature On Forms |
3A-31.108. Payroll Preparation Manual |
3A-31.109. Index To Forms Prescribed By The Bureau |
3A-31.201. Purpose |
3A-31.202. Pay Plan Administration |
3A-31.203. Loyalty Oath |
3A-31.204. Social Security Number |
3A-31.205. Payroll Authority |
3A-31.206. Assumption Of Office |
3A-31.207. Audit Of Wage Claims |
3A-31.208. Authorized Agency Personnel |
3A-31.209. Payroll Certification |
3A-31.210. Payroll Processing Schedule |
3A-31.211. Delivery Of Warrants By A Department |
3A-31.212. Department Request For Pay Cycle Change |
3A-31.213. Payroll Reporting Options |
3A-31.214. Payroll By Exception |
3A-31.215. Noncalculated Payroll |
3A-31.216. Overtime Payroll |
3A-31.217. Workers' Compensation |
3A-31.218. Beneficiary Payroll |
3A-31.219. Annual Leave Payment |
3A-31.220. Special Compensatory Leave Payment |
3A-31.221. Sick Leave Payment |
3A-31.222. Military Leave Payrolls |
3A-31.223. Salary Underpayment |
3A-31.224. Dual Employment And Compensation |
3A-31.225. Back Pay Awards Or Reinstatement Wages |
3A-31.226. Wage Payments From Revolving Funds |
3A-31.227. Federal Withholding Tax |
3A-31.228. Social Security Deductions |
3A-31.229. Fica Wages And Deduction Certification |
3A-31.230. Miscellaneous Deduction Code Use |
3A-31.231. Retirement Code Use |
3A-31.232. Insurance |
3A-31.233. Deferred Compensation For State Employees |
3A-31.234. Supplemental Payment |
3A-31.235. Criminal Justice Incentive Payment |
3A-31.236. Salary Liabilities Of Less Than One Dollar |
3A-31.237. Stipends And Fellowships |
3A-31.301. Purpose |
3A-31.302. Federal Withholding Tax Forms |
3A-31.303. Earned Income Credit (Internal Revenue Service Form W-5) |
3A-31.304. Wage And Tax Statement |
3A-31.305. Employee Social Security Number Correction |
3A-31.306. Employee Earnings Statement |
3A-31.307. Warrant Cancellation |
3A-31.308. Miscellaneous Deduction Refund |
3A-31.309. Salary Overpayment And Refund |
3A-31.310. Withholding Tax Refund |
3A-31.311. Adjustment Of Employer Contributions |
3A-31.312. Salary Levy |
3A-31.313. Court Ordered Support And Alimony Withheld From Employee'S Wage Payments |
3A-31.401. Purpose |
3A-31.402. Warrant Release Authorization Identification |
3A-31.403. Warrant Intercept |
3A-31.404. Insufficient Payroll Funds |
3A-31.501. Purpose |
3A-31.502. Cash Receipt Control |
3A-31.503. Expense Levy |
3A-31.601. Purpose |
3A-31.602. Policy |
3A-31.603. General Restrictions |
3A-31.604. Procedures |
3A-31.605. Categories |
3A-31.701. Purpose |
3A-31.702. Authority |
3A-31.703. Policy |
3A-31.704. Procedures |
3A-31.705. Required Mandatory Miscellaneous Deduction Codes |
3A-31.801. Purpose And Applicability |
3A-31.802. Definitions |
3A-31.803. Garnishee Agency Responsibilities |
3A-31.804. Bureau Responsibilities |
3A-31.805. Assistance To Employing Agencies |
3A-31.806. Interception Of Certain Salary Warrants |
3A-31.807. Intervention By Comptroller |
3A-40.001. Schedule Form |
3A-40.01. |
3A-40.02. |
3A-40.002. Requirements |
3A-40.010. Definitions |
3A-40.10. |
3A-40.011. Authorization Forms |
3A-40.11. Authorization Forms |
3A-40.12. |
3A-40.012. Voucher Form |
3A-40.013. Travel Authorization |
3A-40.13. |
3A-40.14. |
3A-40.014. Official Headquarters |
3A-40.015. Computation Of Travel Time |
3A-40.15. |
3A-40.16. Per Diem |
3A-40.17. Subsistence |
3A-40.18. |
3A-40.018. Transportation |
3A-40.019. Common Carrier |
3A-40.19. Of Banking And Finance |
3A-40.20. Objection By Committee 2-9-76 |
3A-40.020. Travel Agencies |
3A-40.021. Private Vehicles |
3A-40.21. |
3A-40.22. |
3A-40.022. Chartered Vehicles |
3A-40.023. Leased Vehicles |
3A-40.23. |
3A-40.24. |
3A-40.024. Monthly Automobile Allowances |
3A-40.025. Rules And Regulations |
3A-40.25. |
3A-40.26. |
3A-40.026. Fraudulent Claims |
3A-40.027. Travel Advances |
3A-40.27. |
3A-40.28. |
3A-40.028. Conventions Or Conferences; Definitions, Construction |
3A-40.029. Requirements For Reimbursement For Convention Or Conference; Authorization To Incur; Justification, Rules And Regulations |
3A-40.29. |
3A-40.40. |
3A-40.040. Contracts And Grants |
3A-40.041. Vouchers |
3A-40.41. |
3A-40.42. |
3A-40.042. Change Orders |
3A-40.043. Supplements, Addenda, Amendments |
3A-40.43. |
3A-40.44. |
3A-40.044. Payments |
3A-40.045. 00 |
3A-40.45. |
3A-40.46. |
3A-40.046. Performance Bond Required |
3A-40.047. Contracts Other Than Construction |
3A-40.47. |
3A-40.48. Of Banking And Finance |
3A-40.048. Oral Agreements |
3A-40.049. Contract Termination |
3A-40.49. |
3A-40.50. |
3A-40.050. Lease Of Real Property |
3A-40.051. Purchase Of Land |
3A-40.51. |
3A-40.052. Installment Purchase Contracts |
3A-40.060. Definiton |
3A-40.60. |
3A-40.61. |
3A-40.061. Surplus Property |
3A-40.070. Establishment Of Revolving Or Petty Cash Fund |
3A-40.70. |
3A-40.71. |
3A-40.071. Reimbursements |
3A-40.080. Printing |
3A-40.80. |
3A-40.81. |
3A-40.081. Other Commodities |
3A-40.090. Authorization |
3A-40.90. |
3A-40.91. |
3A-40.091. Investment Vouchers |
3A-40.100. Assignments |
3A-40.101. Service Charges |
3A-40.103. Restriction Of Expenditures |
3A-40.110. Object Classification Codes |
3A-40.120. Advance Payments |
3A-40.241. |
3A-40.0241. Complimentary Travel |
3A-40.0242. Incidental Expenses |
3A-40.242. |
3A-41.01. |
3A-42.001. Applicability |
3A-42.002. Definitions |
3A-42.003. Forms |
3A-42.004. Conferences And Conventions |
3A-42.005. Travel Advances |
3A-42.006. Per Diem And Subsistence Allowance |
3A-42.007. Transportation - Common Carriers |
3A-42.008. Transportation - Privately Owned Vehicles |
3A-42.009. Transportation - Complimentary |
3A-42.010. Other Incidental Traveling Expenses |
3A-42.011. Direct Payment Of Expenses By Agency |
3A-42.012. Requirements For Reimbursement Of Expenditures By Physically Handicapped Travelers |
3A-44.01. Intent |
3A-44.02. Definitions |
3A-44.002. Definitions |
3A-44.003. Eligible Reclamation |
3A-44.03. Eligible Reclamation |
3A-44.04. Reimbursement |
3A-44.004. Recoverable Costs |
3A-44.005. Competitive Procurement Of Services And Commodities |
3A-44.05. Competitive Procurement Of Services And Commodities |
3A-44.06. Records |
3A-44.07. Reimbursement |
3A-44.007. Reimbursement |
3A-44.08. Reclamation Work Performed By Landowner |
3A-44.09. Exhaustion Of Fund |
3A-44.020. Application For Refund Of Taxes Paid |
3A-45.001. Authority |
3A-45.002. Purpose |
3A-45.003. Allocation Of Lottery Prizes To State Debts |
3A-45.004. Deputy Agency Clerk For Lottery Prize Matters |
3A-50.001. General |
3A-50.01. |
3A-50.02. |
3A-50.002. Licenses |
3A-50.003. Receipt Blanks |
3A-50.03. |
3A-50.04. |
3A-50.004. Cash Registers And Validating Machines |
3A-50.005. Cash Books |
3A-50.05. |
3A-50.06. |
3A-50.006. Approval Of Forms And Methods |
3A-50.007. " |
3A-50.07. |
3A-51.001. Applicability |
3A-51.01. Instructions Relating To The Annual Financial Report Of Units Of Local Government |
3A-51.002. Definitions |
3A-51.003. Procedures For Local Government Reporting |
3A-51.004. Determination Of Reporting Entity |
3A-52.001. Applicability And Purpose |
3A-52.01. The Word "Certified" To Have The Same Meaning As The Word "Reported" |
3A-52.002. Definitions |
3A-52.003. Department Address For Document Delivery |
3A-52.004. Collection Of Statutory Share |
3A-52.005. Final Judgments Awarding Punitive Damages |
3A-52.006. Settlements By The Parties |
3A-52.007. Payments To The Department |
3A-53.001. Applicability |
3A-53.002. Definitions |
3A-53.003. Requirements For Applications For Permit |
3A-53.004. Requirements For Permits |
3A-53.005. Requirements For Books And Records Of Permittee |
3A-54.001. Applicability |
3A-54.002. Definitions |
3A-54.003. Criteria For Approval Of Bonds |
3A-54.004. Procedure For Approval Of Bonds |
3A-60.01. |
3A-60.02. |
3A-61.01. Scope |
3A-61.02. Legal Compliance And Financial Operations |
3A-61.03. Conflicts Between Accounting Principles And Legal Provisions |
3A-61.04. The Budget And Budgetary Accounting |
3A-61.05. Fund Accounting |
3A-61.06. Types Of Funds |
3A-61.07. Number Of Funds |
3A-61.08. Fund Accounts |
3A-61.09. Valuation Of Fixed Assets |
3A-61.10. Depreceation |
3A-61.11. Basis Of Accounting |
3A-61.011. Uniform Classification Of Accounts For Units Of Local Governments |
3A-61.012. Uniform Classification Of Accounts For Units Of Local Government |
3A-61.0012. Uniform Classification Of Accounts For Units Of Local Government |
3A-61.12. Classification Of Accounts |
3A-61.13. Common Terminology And Classification |
3A-61.14. Financial Reporting |
3A-62.01. Scope |
3A-62.02. Classification |
3A-62.03. Fund Title And Definition |
3A-63.01. Scope |
3A-63.02. Discussion |
3A-63.03. Balance Sheet Classification |
3A-64.01. General Discussion |
3A-64.02. Detail Of Implementation Required |
3A-64.03. Classifications |
3A-65.01. Discussion |
3A-65.02. Expenditure Code |
3A-65.03. Fund Identification |
3A-65.04. Department/Division Identification |
3A-65.05. Transaction, Function, And Activity Code |
3A-65.06. Object Of Expenditures |
3A-66.01. Discussion |
3A-67.001. Juror And Witness Administration |
3A-67.01. Juror And Witness Administration |
3A-68.001. Applicability |
3A-68.002. Definitions |
3A-68.003. Responsibility Of The Depository Administrator To Collect And Remit Amounts |
3A-68.004. Responsibility Of The Depository Administrator Applying For Reimbursement For Uncollectible Checks And Cost Of Collection Efforts |
3A-68.005. Processing Of Claims By The Comptroller |
3A-68.006. Required Records And Retention |
3A-69.001. Definitions |
3A-69.002. Statement Of Revenues, Expenditures And Allocation Of Funds |
3A-69.003. Additional Auditing Procedures |
3A-69.004. Priority For Allocation Of Funds |
3A-70.01. |
3A-70.02. |
3A-70.03. |
3A-70.04. |
3A-70.05. |
3A-70.06. |
3A-71.001. Applicability |
3A-71.002. Definitions |
3A-71.003. Procedure For Adjustment For Unaccounted For Property |
3A-71.004. Procedures For Adjustment, Settlement And Recovery Of Accounts Receivable |
3A-71.005. Additional Collection Procedures |
3A-80.00. |
3A-80.01. Qualifications |
3A-80.02. |
3A-80.03. |