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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 81.150 to add references to AS 44.30.020 and AS 47.06.010. 7 AAC 81.160. Audit requirements. (a) The department may conduct an audit of a provider’s operations at any time that the department determines that an audit is needed. The auditor may be a representative of the department or an independent certified public accountant. If the provider agreement 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, the provider shall provide the auditor with reasonable access to the provider’s books, documents, papers, and records. (b) An audit referred to in 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. (c) Within 30 days after a provider receives written notice of an audit report prepared under this section that questions a cost incurred by the provider or otherwise notes an audit exception, the provider shall furnish to the department a response to the question or exception. If the provider 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