State Single Audit
2021 State Single Audit Guide
Summary of Changes
This document provides a list of changes made in the 2021 edition of the State of Alaska Single Audit Guide and Compliance Supplements (the Guide). Non-substantive changes made to conform to 2 AAC 45 are not listed in this summary.
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Changes to the Guide
Illustrative Auditor's Report (starting pg 20)
- Pending updates to examples once made available by AICPA. These updates will be made at a future date.
Section 4 – Submitting Single Audits
- Updated State Single Audit Report Package submission to a dual email process.
Section 7 – Compliance Supplement
- Updated list of agency single audit representatives and contact information.
Changes to the Compliance Supplements
Compliance supplements are submitted by each state agency. The following is a list of the compliance supplements that were deleted, added, or modified for the 2021 Guide.
Alaska Housing Finance Corporation (AHFC)
- Program 01 - Senior Citizens Housing Development Program
- Program 03 - Weatherization Assistance for Low Income Persons
- Program 05 - Basic Homeless Assistance Program (BHAP)
Revenue (DOR)
- Program 01 - Shared Taxes - Liquor License
- Program 02 - Shared Taxes - Aviation Fuel
- Program 03 - Shared Taxes - Electric and Telephone Cooperatives
- Program 04 - Shared Taxes - Fisheries Business Taxes
- Program 05 - Shared Taxes - Fishery Resource Landing Taxes
- Program 06 - Shared Taxes - Commercial Passenger Vessel Excise Taxes
- Program 07 - Shared Taxes - Cost Recovery Fisheries
Education and Early Development (DEED)
- Program 02 - Debt Retirement Program
- Program 03 - School Broadband Assistance
- Program 04 - Capital Improvement Projects for School Districts
- Program 05 - Public School Funding Program
- Program 06 - Pupil Transportation
- Program 08 - Alaska School for the Deaf
- Program 09 - Providence Heights School
- Program 14 - State Head Start Program
- Program 15 - Capital Improvement Projects for School Districts Funded with State G.O. Bonds
Health and Social Service (DHSS)
- Program 06 - Public Health Nursing
- Program 09 - Early Intervention/Infant Learning Program
- Program 15 - Aging & Disability Resource Centers and Developmental Disability Resource Connection Program
- Program 18 - Senior Residential Services
Labor and Workforce Development (DLWD)
- Program 01 - Alaska Adult Education Program
- Program 04 - Alaska Construction Academies Grants
Public Safety (DPS)
- Program 01 - Edward Byrne Memorial Justice Assistance (JAG) Program Sub-Grants
- Program 02 - Council on Domestic Violence and Sexual Assault (CDVSA) Grants
- Program 03 - Village Public Safety Officer Program
- Program 04 - Deleted - Civil Air Patrol (CAP)
Questions
Please contact the Single Audit Coordinator at (907) 465-4666 or single.audit@alaska.gov with any questions you may have regarding the revisions to the 2021 Guide.