Iowa Code § 218.86: Abstract of claims.

Vouchers for expenditures other than salaries shall be submitted to the director of the department of administrative services, who shall prepare in triplicate an abstract of claims submitted showing the name of the claimant and the institutions and institutional fund on account of which the payment is made. The claims and abstracts of claims shall be returned to the department where the correctness of the abstracts shall be certified. The original abstract shall be delivered to the director of the department of administrative services, the duplicate to be retained in the office of the director, and the triplicate forwarded to the proper institution to be retained as a record of claims paid.