Iowa Admin. Code r. 661-400.8 - Books of account
Current through Register Vol. 44, No. 6, September 22, 2021
The following books of account shall be maintained by the secretary.
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661—400.8(97A) Books of account. The following books of account shall be maintained by the secretary.
400.8(1) Self-balancing combination journal that records all receipts, disbursements and necessary adjustments.
400.8(2) Self-balancing ledger of control accounts.
400.8(3) Schedules at the close of the fiscal year which shall detail all control accounts except:
a. Pension reserve account.
b. Pension accumulation account.