00                              HOUSE BILL NO. 1                                                                           
01 "An Act providing for audits of CARES Act funds expended for the community                                              
02 assistance program and direct grants to municipalities and communities."                                                
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1. The uncodified law of the State of Alaska is amended by adding a new section                          
05 to read:                                                                                                                
06 AUDIT OF CARES ACT FUNDS. (a) The Legislative Budget and Audit Committee                                                
07 shall direct a special audit to determine the propriety of the expenditure of the federal receipts                      
08 appropriated to the state as part of P.L. 116-136, Coronavirus Aid, Relief, and Economic                                
09 Security Act (CARES Act), and expended for the community assistance program and direct                                  
10 grants to municipalities and communities. The legislative audit division shall conduct the                              
11 audit. On or before January 20, 2022, the legislative audit division shall deliver the audit,                           
12 together with a written report, to the senate secretary and the chief clerk of the house of                             
13 representatives and notify the legislature that the audit and report are available.                                     
14       (b)  The office of management and budget shall conduct an audit to determine the                                  
01 propriety of the expenditure of the federal receipts appropriated to the state as part of P.L.                          
02 116-136 and expended for the community assistance program and direct grants to                                          
03 municipalities and communities. On or before January 20, 2022, the office of management                                 
04 and budget shall deliver the audit, together with a written report, to the senate secretary and                         
05 the chief clerk of the house of representatives and notify the legislature that the audit and                           
06 report are available.