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Title 2 . Administration
Chapter 45 . Public Information
Section 90. Definitions

2 AAC 45.090. Definitions

For purposes of this chapter, unless the context otherwise requires,

(1) "audit period" means the entity's fiscal year in which the entity expended financial assistance;

(2) "entity" does not include the University of Alaska or any other state agency;

(3) "financial assistance" means state grants, contracts, provider agreements, cooperative agreements, and all forms of state financial assistance to an entity; "financial assistance" includes all forms of state financial assistance provided through an entity to a third party;

(4) "known questioned costs" means those questioned costs specifically identified by the auditor in the audit conducted under this chapter;

(5) "state coordinating agency" means the office of management and budget (OMB), Office of the Governor, or OMB's designee.

History: Eff. 7/1/98, Register 146

Authority: AS 37.05.020

AS 37.05.030

AS 37.05.190

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Last modified 7/05/2006