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of services, and conflicts of interest. The provider shall apply these policies consistently in the administration of the provider agreement without regard to the source of the money used for the purposes to which the policies relate. (b) A provider that is a nonprofit organization must establish and adhere to a written policy stating that an employee of the provider may not be a member of the provider’s governing board. (Eff. 7/21/2002, Register 163) 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 81.130 to add references to AS 44.30.020 and AS 47.06.010. 7 AAC 81.140. Accounting requirements. A provider shall maintain the financial records and accounts of the provider agreement using accounting principles generally accepted in the United States, in a manner that permits those records and accounts to be audited as prescribed in 7 AAC 81.160. (Eff. 7/21/2002, Register 163; am 6/24/2004, Register 170) Statutory Authority: