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- Alaska Statutes.
- Title 47. Welfare, Social Services and Institutions
- Chapter 40. Purchase of Services
- Section 31. Required Accounting Procedures.
previous:
Section 30. Required Accounting Procedures. [Repealed, Sec. 7 Ch 119 SLA 1984].
next:
Section 40. Determination of Full Cost of Services. [Repealed, Sec. 7 Ch 119 SLA 1984].
AS 47.40.031. Required Accounting Procedures.
Facilities that solicit or receive grants from the department for the cost of services provided under AS 47.40.011
- 47.40.091 shall
- (1) meet accepted standards of fiscal accountability for public money and shall, upon request, submit to the department
and to the division of legislative audit a complete financial statement prepared by an independent certified public
accountant;
- (2) keep records of the expenditures for the services provided, using cost-accounting procedures in accordance with
department regulations;
- (3) upon request, furnish the department and the division of legislative audit all fiscal information, books, records, and
accounts pertaining to services paid for under AS 47.40.011
- 47.40.091.
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