Iowa Code § 218.88: Institutional payrolls.

At the close of each pay period, the superintendent of each institution shall prepare and forward to the director or the director’s designee a semimonthly payroll which shall show the name of each officer and employee, the semimonthly pay, time paid for, the amount of pay, and any deductions. A substitute shall not be permitted to receive compensation in the name of the employee for whom the substitute is acting.