State Single Audit
2026 State Single Audit Guide
Summary of Changes
This document provides a list of changes made in the 2026 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 2 – Schedule of State Financial Assistance (SSFA) Page 8 and example on Page 9
- Added subtotal by State Program which is also used for major program determination
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 2026 Guide.
Department of Environmental Conservation (DEC)
- Program 03 - Clean Water State Revolving Fund (CWSRF)
- Program 04 - Drinking Water State Revolving Fund (DWSRF)
- Program 05 - Alaska Clean Water Actions (ACWA)
Department of Education and Early Development (DEED)
- Program 03 - School Broad bank Assistance
- Program 05 - Public School Funding Program
- Program 06 - Pupil Transportation
- Program 14 - State Head Start Program
Department of Labor And Workforce Developments (DLWD)
- Program 06 - Senior Community Service Employment Program
Department of Military and Veterans Affairs (DMVA)
All Sections have been updated and renumbered (1-53)
Department of Health (DOH)
- Program 06 - Public Health Nursing
- Program 08 - Emergency Medical Services
- Program 09 - Early Invention/Infant Learning Program (EI/ILP)
- Program 13 - Human Services Community Matching Grant
- Program 15 - Aging and Disability Resource Centers and Development Disability Resource Connection Program
- Program 18 - Community Initiative Matching Grants
Department of Public Safety (DPS)
- Program 01 - Community Initiative Matching Grants
- Program 04 - Byrne State Crisis Intervention Program Sub-Grants
- Program 05 - National Criminal History Improvement Program and National Instant Criminal Background Check (NICS) Act Record Improvement Program Sub-Grants
- Program 06 - Paul Coverdell Forensic Science Improvement - Formula Program Sub-Grants
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 2026 Guide.