25.2 - EXAMINATION OF REPORT -- APPROVAL OR REJECTION -- PAYMENT.
25.2 EXAMINATION OF REPORT -- APPROVAL OR REJECTION
-- PAYMENT.
1. The state appeal board with the recommendation of the special
assistant attorney general for claims may approve or reject claims
against the state of less than five years involving the following:
a. Outdated sales and use tax refunds.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d. Outdated invoices.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f. Outdated homestead and veterans' exemptions.
g. Outdated funeral service claims.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j. Outdated bills for merchandise.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.
2. Notwithstanding the time period specified in subsection 1, the
state appeal board may approve or reject a claim against the state of
five years or more, provided an error was made by the state or the
claim involves a dispute that commenced five years or more prior.
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of the state that does not revert and is based on an outdated
invoice, outdated bill for merchandise, or for services furnished to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.
4. Payments authorized by the state appeal board shall be paid
from the appropriation or fund of original certification of the
claim. However, if that appropriation or fund has since reverted
under section 8.33, then such payment authorized by the state appeal
board shall be out of any money in the state treasury not otherwise
appropriated.
5. Outstanding state warrants that have been canceled pursuant to
section 8A.519 and were charged to the general fund of the state or
another state funding source shall be addressed as provided in
section 556.2C. Section History: Early Form
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 25.2] Section History: Recent Form
93 Acts, ch 180, § 73; 95 Acts, ch 219, §37; 96 Acts, ch 1038, §
1; 96 Acts, ch 1075, § 2; 2003 Acts, ch 145, §286; 2006 Acts, ch
1185, §96--101
Referred to in § 8.6, 8A.111, 8A.512, 25.1, 556.2C