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(a) In addition to the completed application required under 3 AAC 130.011, an applicant that is a municipality must submit to the department an approved budget no later than June 30 of the computation year.
(1) - (3) Repealed 8/19/88.
(b) In addition to the completed application required under 3 AAC 130.011 and the information required under (a) of this section, an applicant must, if applicable, submit
(1) an audit for the applicant's fiscal year preceding January 1 of the computation year, postmarked no later than June 30 of the computation year, if the applicant is a municipality; or
(2) an audit or a statement of annual income and expenditures for the applicant's fiscal year preceding January 1 of the computation year, postmarked no later than June 30 of the computation year, if the applicant is a second class city; or
(3) a statement of expenditure of money received under AS 29.60.140 , if the applicant is requesting state aid to unincorporated communities under AS 29.60.140 ; or
(4) a statement of expenditure of money received under AS 29.60.130 if the applicant is requesting state aid to volunteer fire departments not in an organized municipality under AS 29.60.130 .
(c) The department will not issue the payment of state aid under the program to an applicant for an entitlement year until the department has received the applicant's approved budget and the applicant's audit, statement of annual income and expenditures, or statement of expenditure of money in accordance with this section.
(d) The audit prepared under (b)(1) or (2) of this section must be prepared by a certified public accountant licensed under AS 08.04. The audit must include a statement in sufficient detail to allow verification of locally generated revenue, by source, claimed by the applicant under AS 29.60.010 , and of all expenditures made for each separate service claimed by the applicant under AS 29.60.110 and 29.60.120.
(e) A statement of annual income and expenditures under (b)(2) of this section, must be in a form approved by the commissioner, and it must be certified by the governing body of the applicant.
(f) The statement of expenditure of money under (b)(3) or (4) of this section must be in a form approved by the commissioner.
History: Eff. 8/20/81, Register 79; am 10/18/87, Register 104; am 8/19/88, Register 107
Authority: AS 29.60.040
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Last modified 7/05/2006