Iowa Code Title I. State Sovereignty and Management [Chs. 1-38D] § 25.2. Examination of report--approval or rejection--payment

a. Outdated sales and use tax refunds.

b. License refunds.

c. Additional agricultural land tax credits.

d. Outdated invoices.

e. Fuel and gas tax refunds.

f. Outdated homestead and veterans' exemptions.

g. Outdated funeral service claims.

h. Tractor fees.

i. Registration permits.

j. Outdated bills for merchandise.

k. Services furnished to the state.

l. Claims by any county or county official relating to the personal property tax credit.

m. Refunds of fees collected by the state.

3. a. Notwithstanding subsection 1, an agency that receives a claim that is charged to a funding source other than the general fund of the state that does not revert and is based on an outdated invoice, outdated bill for merchandise, or for services furnished to the state may on its own approve or deny the claim. The agency shall provide the state appeal board with notification of receipt of the claim and action taken on the claim by the agency. The state appeal board shall adopt rules setting forth the procedures and standards for resolution of such claims by state agencies. Claims denied by an agency shall be forwarded to the state appeal board by the agency for further consideration, in accordance with this chapter.

b. The department of administrative services staff performing financial administration duties under chapter 8A, subchapter V, shall establish reporting requirements for dealing with claims under this subsection as necessary to conform with generally accepted accounting principles.