State Single Audit
2022 State Single Audit Guide
Summary of Changes
This document provides a list of changes made in the 2022 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
Section 1 – Introductions
- Definition of State Financial Assistance – now includes programs formerly excluded from the threshold calculation
Section 2 – Requirements
- Major Program Determination now mirrors the Risk Based Approached from Uniform Guidance
Section 3 – Reporting
- Illustrative Auditor’s Report (starting pg 22)
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
- List of all State Programs with Compliance Supplements or references to Federal Assistance Listing Number (ALN) if State Funds are being used as Federal Match
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 2022 Guide.
Alaska Housing Finance Corporation (AHFC)
- Program 02 - Supplemental Housing Development Grants Program
- Program 04 - Grants Match Program
- Program 05 - Basic Homeless Assistance Program (BHAP)
- Program 06 - Special Needs Housing Grant Program
- Program 07 - Teacher, Health Professional and Public Safety Officials Grant Program
Revenue (DOR)
- Program 01 - Shared Taxes - Commercial Passenger Vehicle Excise Taxes
Environmental Conservation (DEC)
- Program 01 - Village Safe Water Program (VSW)
- Program 02 - Remote Maintenance Worker Program
- Program 03 - Clean Water State Revolving Fund
- Program 04 - Drinking Water State Revolving FUnd
Education and Early Development (DEED)
- Program 02 - Debt Retirement Program
- Program 03 - School Broadband Assistance
- Program 05 - Public School Funding Program
- Program 06 - Pupil Transportation
- Program 08 - Alaska School for the Deaf
- Program 09 - Providence Heights High School
- Program 11 - Low Incidence Disabilities (Special Education Service Agency - SESA)
- Program 12 - Public Library Assistance
- Program 14 - State Head Start Program
Health and Social Service (DHSS)
- Program 02 - Comprehensive Behavioral Health – Treatment and Recovery Programs
- Program 04 - Senior and Disabilities Services – Community Based Grants
- Program 10 - Residential Child Care Program
- Program 11 - Tobacco Prevention and Control Grant
- Program 14 - Medicare Counseling and Outreach
- Program 15 - Children's Advocacy Centers
- Program 18 - Senior Residential Services Program
Labor and Workforce Development (DLWD)
- Program 01 - Alaska Adult Education Program
Natural Resources (DNR)
- Program 01 - Snowmachine Trail Program
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 2022 Guide.