Section 24.20.271. Powers and duties.

The legislative audit division shall
        (1) conduct a performance post-audit of boards and commissions designated in AS 44.66.010 and make the audit, together with a written report, available to the legislature not later than the first day of the regular session of the legislature convening in each year set out with reference to boards and commissions whose activities are subject to termination as prescribed in AS 44.66; the division shall notify the legislature that the audit and report are available;
        (2) conduct a performance review of the agencies listed in AS 44.66.020(a) and make the final review report available to the legislature not later than the first day of the regular session convening in the year after the year designated for each agency performance review in AS 44.66.020(a);
        (3) audit at least once every three years the books and accounts of all custodians of public funds and all disbursing officers of the state;
        (4) at the direction of the Legislative Budget and Audit Committee, conduct performance post-audits on any agency of state government;
        (5) cooperate with state agencies by offering advice and assistance as requested in establishing or improving the accounting systems used by state agencies;
        (6) require the assistance and cooperation of all state officials and other state employees in the inspection, examination, and audit of state agency books and accounts;
        (7) have access at all times to the books, accounts, reports, or other records, whether confidential or not, of every state agency;
        (8) ascertain, as necessary for audit verification, the amount of agency funds on deposit in any bank as shown on the books of the bank; no bank may be held liable for making information required under this paragraph available to the legislative audit division;
        (9) complete studies and prepare reports, memoranda, or other materials as directed by the Legislative Budget and Audit Committee;
        (10) have direct access to any information related to the management of the University of Alaska and have the same right of access as exists with respect to every other state agency;
        (11) conduct an audit every two years of information found in the annual reports required under AS 42.05.211 and AS 42.06.220 regarding compliance by the Regulatory Commission of Alaska with the requirements of AS 42.05.175(a) - (e) and of the timeline extensions made by the commission under AS 42.05.175(f), and of other performance measures adopted by the commission;
        (12)   [Repealed, Sec. 7 ch. 35 SLA 2015].  

Authorities

44.66.050;44.81.270

Notes

Recent Bills that will modify this

SB 39 REPEAL FILM PRODUCTION TAX CREDIT

References

15 AAC 23.253
AS 44.66.050 Legislative oversight.
AS 44.81.270 Audits and examinations of bank.

History

(Sec. 2 ch 95 SLA 1971; am Sec. 4 ch 46 SLA 1977; am Sec. 4 ch 149 SLA 1977; am Sec. 49 ch 21 SLA 1995; am Sec. 1 ch 37 SLA 2007; am Sec. 1 ch 51 SLA 2012; am Sec. 2 ch 19 SLA 2013; am Sec. 7 ch 35 SLA 2015)