State Single Audit
2023 State Single Audit Guide
Summary of Changes
This document provides a list of changes made in the 2023 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
- Now includes Audit Requirements, Professional Standards, Where to send Audits, Reporting Package, and State of Alaska Agencies sub-sections.
Section 2 – Requirements
- Now Section 2 – Schedule of State Financial Assistance (SSFA)
Section 3 – Reporting
- Now Section 3 - State Major Program Determination
Section 4 – Submitting Single Audits
- Now Section 4 – Auditor’s Report
Section 5 – Questions and Answers (no longer included)
- Now Section 5 – Audit Findings
Section 6 – Reprint of 2 AAC 45 (no longer included)
- Now Section 6 – Compliance Supplement
Section 7 – Compliance Supplement
- Now Section 7 – Illustrative Auditor’s Reports
- 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 2023 Guide.
Department of 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
Department of Education and Early Development (DEED)
- Program 13 - Public Library Assistance
- Program 14 - State Head Start Program
Department of Family and Community Services (Previously DHSS)
Department of Health (Previously DHSS)
- Program X - See Program Listing in Index
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 2023 Guide.