I, Walter J. Hickel, Governor of the State of Alaska, under the authority granted by Article III of the Alaska Constitution and by Alaska Statutes 37.07.010, 44.17.060, and 44.19.010, hereby establish the policy for the division of audit and management services in the Office of the Governor, office of management and budget.
Section 1. OBJECTIVE OF THE DIVISION OF AUDIT AND MANAGEMENT SERVICES. The division of audit and management services (division) performs an independent audit and consulting activity in the Office of the Governor, office of management and budget. The objective of the division is to assist executive branch administrators in the effective performance of their job duties by furnishing the administrators with analyses, evaluations, recommendations, counsel, and other information affecting administrators’ departments as considered necessary by the director. The division is independent of the activities of the executive branch agencies it assists. The division has access to all executive branch agencies’ records and personnel as may be relevant to an audit provided, however, an agency’s records must be handled in the same confidential manner as required by law for the employees normally accountable for the records.
Section 2. QUALIFICATIONS OF THE DIVISION DIRECTOR. The director shall be: (1) a licensed certified public accountant of Alaska or of another state having licensing requirements substantially equivalent to those of this state and have at least five years of practice as a certified public accountant; or (2) a nationally certified internal auditor with at least seven years experience in internal auditing.
Section 3. SCOPE. The function of the division includes: (1) examining, evaluating, and reporting on the adequacy and effectiveness of the executive branch’s internal control structure and the quality of performance in carrying out assigned responsibilities; and (2) reviewing, coordinating and monitoring of ongoing single audit and central facilitating responsibilities assigned to the division,
The scope of these functions include:
- reviewing a department’s compliance with existing laws, regulations, policies and procedures;
- reviewing the economy and efficiency with which a department’s resources are employed;
- reviewing a departments’ operations or programs to determine whether results are consistent with established objectives and goals and whether the operations and programs are being carried out as planned;
- evaluating the accuracy, timeliness, and effectiveness of accounting systems, reporting systems and procedures of a department;
- reviewing the reliability and integrity of the financial and operating information of a department and the means used to identify, measure, classify, and report the information;
- conducting special examinations, including examinations of conflicts of interests, ethics, or other irregularities;
- monitoring compliance with federal single audit requirements for subrecipients of federal financial assistance passed through the State of Alaska; and
- reviewing grantee audit reports for conformance with government auditing standards and agency for all state single audits; acting as the coordinating
Section 4. RESPONDING RESPONSIBILITIES. The director may report his/her findings, in writing, to the affected department’s Commissioner(s) and to other state officials who are responsible for the function audited or who are responsible for initiating the corrective action recommended in the report. The director may establish a timetable for receipt of a department’s response to an audit report and, if appropriate, a timetable for anticipated completion of corrective actions noted in the report.
Section 5. CONFIDENTIALITY. Working papers of the division are confidential until the related final report is released as provided under current law. Working papers containing material that is designated by law as confidential remain classified as confidential.
This order is effective upon its issuance.
DATED at Juneau, Alaska, 4-9, 1992
By: S/S Walter J. Hickel
Walter J. Hickel
Governor of the State of Alaska