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(d) An audit under this section must be conducted in accordance with auditing standards generally accepted in the United States and the standards applicable to financial audits contained, in the most current version of Government Auditing Standards, issued by the Comptroller General of the United States. If an audit is required under 2 AAC 45.010, the records and accounts of the grantee must also be audited in accordance with the most current version of the State of Alaska Audit Guide and Compliance Supplement for State Single Audits. (e) Within 30 days after a grantee receives written notice of an audit report prepared under this section or under 2 AAC 45.010 that questions a cost incurred by the grantee or otherwise notes an audit exception, the grantee shall provide to the department a response to the question or exception. If the grantee fails to respond, or if the department determines that the response does not adequately explain or justify the questioned cost or other audit exception, the department may require the grantee to refund to the department the grant money paid on the questioned cost or other audit exception, as applicable. The grantee shall refund the money as specified by the department. (Eff. 4/11/81, Register 78; am 7/21/2002, Register 163; am 6/24/2004, Register 170) Statutory Authority: Authority: AS 18.05.040 AS 44.30.020 AS 47.30.530
AS 18.08.010 AS 47.05.010 AS 47.37.030
AS 18.08.080 AS 47.06.010 AS 47.37.045
AS 18.25.100 AS 47.20.075 AS 47.40.041
AS 18.28.010 AS 47.20.110 AS 47.40.120
AS 18.28.050 AS 47.27.005 AS 47.80.130
AS 29.60.600 AS 47.27.050
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 78.230 to add references to AS 44.30.020 and AS 47.06.010.