543—3.1 (25) Claims. General claims include, but are not limited to, the listing of claims found in Iowa Code section 25.2. General claims shall be filed on a form supplied by the executive secretary of the state appeal board. Claims shall be filed with and processed directly by the state agency when the following conditions are met:
	  1. 	 Claim is an outdated invoice that is over 90 days old, within the same fiscal year and for which moneys are available; or
	  2. 	 Claim is for an outdated invoice that is from a previous fiscal year and the amount of the reversion is sufficient to pay the claim.
If a claim meets the criteria of 3.1(1) or 3.1(2) below, when the agency recommends approval of the claim, it is then to be submitted to the department of revenue, accounting bureau, who will process such claims. The agency will keep a record of such claims and will report to the state appeal board at its next regularly scheduled meeting. The claim shall be submitted to the department of revenue on the form prescribed by the state appeal board. The department of revenue is authorized by the state appeal board to pay such claims from the state appeal board appropriation if sufficient moneys have been reverted from the state agency involved. If sufficient moneys have not been reverted, or if the agency or the department of revenue recommends denial of the claim, the claim is to be forwarded by the state agency to the state appeal board for consideration. A record of denied claims shall be submitted quarterly to the state appeal board by the state agency.
	 3.1(1) Place of filing. The original and one copy of the general claim shall be filed with the Department of Management, Room 14, State Capitol Building, Des Moines, Iowa 50319.
	 3.1(2)  Verification. General claims shall be verified.
	 3.1(3)  Names and signatures. General claims shall state the name, address and telephone number of the claimant and be signed.
	 3.1(4)  Designation. A general claim shall indicate that it is a general claim filed pursuant to Iowa Code chapter 25.
	 3.1(5)  Designation by number. The executive secretary of the state appeal board shall assign a number to each general claim. Thereafter it may be referred to by such number. If a claim meets the conditions as described in rule 543—3.1(25) and is filed directly with the state agency, a number will not be assigned.