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 Outdated Or 12-Month Old Warrants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&Apos; 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&Apos;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. &Quot;
 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 &Quot;Certified&Quot; To Have The Same Meaning As The Word &Quot;Reported&Quot;
 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.