A Single Audit is required by Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements (Uniform Guidance). The audit is conducted in accordance with government audit standards issued by the US Government Accountability Office and the Uniform Guidance. The audit includes an opinion on the financial statements of the State of Alaska, recommendations on financial and compliance matters, required auditor’s reports on internal controls and compliance, and the Schedule of Expenditures of Federal Awards.
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