State of Alaska Division of Legislative Audit

The Alaska Division of Legislative Audit serves as one of the Legislature’s most significant “checks” in the balance of powers with the executive and judicial branches of government. The Division’s primary responsibility is to hold government agencies accountable to the laws enacted by the legislature. All audits conducted by the Division are done in accordance with government auditing standards. As required by those standards, the Division also participates in a peer review process to assure compliance with those standards. More about the Division »

Special Audits

Any member of the Legislature may request a special audit through the Legislative Budget and Audit Committee. A special audit can cover many things. It can be an audit that is restricted to one part of an agency’s operations or it can be an audit reviewing financial transactions for a period of time shorter or longer than a fiscal year.

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Sunset Audits

The Division of Legislative Audit is required to conduct audits of boards, commissions, and agency programs subject to termination under AS 44.66. The audit report, along with other reports and testimony, is considered by the Legislature when determining if there is a continuing public need for a board, commission, or program.

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Statewide Single Audits

A Statewide Single Audit is required by the federal Office of Management and Budget (OMB) Circular A-133. 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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Information Technology Audits

An Information Technology Audit audit collects and evaluates “evidence” of an organization’s information systems, practices, and operations to determine if the information systems are safeguarding the information assets, maintaining data integrity, and operating effectively and efficiently to achieve the organization’s business goals or objectives.

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