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AS 18.28.050 AS 47.27.005 AS 47.40.120

AS 29.60.600 AS 47.27.050 AS 47.80.130

AS 44.29.020 AS 47.30.477 Editor’s note: Effective July 1, 2022, Executive Order 121 split the former Department of Health and Social Services into the Department of Health and the Department of Family and Community Services. As of Register 242 (July 2022), the regulations attorney made conforming technical revisions under sec. 138, E.O. 121 and AS 44.62.125(b)(6), to the authority citation that follows 7 AAC 78.220 to add references to AS 44.30.020 and AS 47.06.010. 7 AAC 78.230. Audit requirements. (a) At least once every two years, a grantee that is not subject to audit under 2 AAC 45.010 shall ensure that a fiscal audit of the grantee’s operations under the grant program is performed by an independent certified public accountant. The department may accept a state or federal audit as a substitute for this audit. In addition to this audit, or an audit conducted under 2 AAC 45.010, the department may conduct an audit of a grantee’s operations at any time that the department determines an audit is needed. If the department conducts an audit under this subsection, the auditor may be a representative of the department or an independent certified public accountant. If the grant includes money provided by the federal government or a municipal government, and the federal or municipal government conducts an audit, the auditor may be a representative of the federal or municipal government or an independent certified public accountant. For an audit conducted under this subsection, or for an audit conducted under 2 AAC 45.010, the grantee shall provide the auditor with reasonable access to the grantee’s books, documents, papers, and records. (b) For an audit conducted under this section or under 2 AAC 45.010, the audit report must include a statement of revenue and expenses, budget and actual, that provides, for each state fiscal year grant,

(1) the final approved budget by line-item category;

(2) actual revenues and expenditures by approved line-item category;

(3) any variance between budgeted and actual revenues and expenditures; and

(4) any disallowed or questioned costs. (c) In the audit report prepared under (b) of this section, any outstanding liability to the state, including unspent grant funds and disallowed costs, must be shown as payable to the state.