Division of Legislative Audit
The Legislative Auditor, authorized under Article IX, Section 14 of the Alaska Constitution, leads the independent audit function for the State of Alaska. This role is carried out in accordance with Title 24 of the Alaska Statutes.
Established under the Fiscal Procedures Act of 1955, the Division of Legislative Audit (DLA) operates as the State’s independent audit agency. DLA performs external audits; that is, audits are performed by an auditor who is independent of the executive head of the government unit or agency being audited. Audits result in a published report that remains confidential until released to the public by the Legislative Budget and Audit Committee.
The division performs two primary types of audits: financial/federal compliance and performance audits, each governed by distinct standards.
Financial/Federal Compliance Audits
DLA conducts the annual financial audit of the State’s Annual Comprehensive Financial Report and the State’s single audit, which examines major federal programs per Title 2 of the U.S. Code of Federal Regulations, Part 200 (Uniform Guidance). These audits are conducted in accordance with U.S. Generally Accepted Auditing Standards and Government Auditing Standards issued by the comptroller general.
Performance Audits
Performance audits provide objective analysis, findings, and conclusions to assist management and those charged with governance and oversight with, among other things, improving program performance and operations, reducing costs, facilitating decision-making by parties responsible for overseeing or initiating corrective action, and contributing to public accountability.
DLA conducts three types of performance audits:
- Information Technology Audits
- Sunset Audits, required by Alaska’s 1977 “Sunset Law”
- Audits initiated after approval by the Legislative Budget and Audit Committee
Performance audits adhere to Government Auditing Standards.
Peer Review
Auditing standards require DLA participate in a peer review process to assure compliance with auditing standards. DLA’s peer reviews consistently receive the highest rating possible.
See the most recent peer review.