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Title 15 . Revenue
Chapter 154 . (Repealed)
Section 740. Audit requirements

15 AAC 154.740. Audit requirements

(a) The grantee shall comply with the audit requirements established by 2 AAC 45.010, and by any applicable federal requirements. The grantee shall provide the Corporation with a copy of any audit report conducted of the grantee's expenditure of grant funds within 30 days of its receipt by the grantee. The Corporation may establish additional audit requirements.

(b) A subcontractor under 15 AAC 154.745 must provide the grantee or its representative with reasonable access to the books, documents, papers, and records of the subcontractor if the grantee determines that access to this information is necessary for the purposes of an audit.

(c) A grantee subject to a cost allocation plan under 15 AAC 154.776 shall also provide the Corporation with a copy of any audit report conducted of the grantee's expenditure of grant funds from other sources.

History: Eff. 6/11/96, Register 139; am 9/23/97, Register 145

Authority: AS 18.55.100

AS 18.56.088


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Last modified 7/05/2006