Iowa 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.
Notes
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