Iowa Code § 218.88

Institutional payrolls
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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 isacting.

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