Iowa Admin. Code r. 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

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