Legislature(2025 - 2026)SENATE FINANCE 532
02/26/2025 05:30 PM House LEGISLATIVE BUDGET & AUDIT
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| Audio | Topic |
|---|---|
| Start | |
| Approval of Agenda | |
| Approval of Minutes | |
| Executive Session | |
| Fy 24 Legislature Audit | |
| Adjourn |
* first hearing in first committee of referral
+ teleconferenced
= bill was previously heard/scheduled
+ teleconferenced
= bill was previously heard/scheduled
ALASKA STATE LEGISLATURE
LEGISLATIVE BUDGET AND AUDIT COMMITTEE
February 26, 2025
5:32 p.m.
MEMBERS PRESENT
Senator Elvi Gray-Jackson, Chair
Representative Zack Fields, Vice Chair
Senator Bert Stedman
Senator Cathy Giessel
Senator Bill Wielechowski
Representative Neal Foster
Representative Andy Josephson
Representative Chuck Kopp
Representative Cathy Tilton
Senator Scott Kawasaki (alternate)
Representative Bryce Edgmon (alternate)
MEMBERS ABSENT
Senator Lyman Hoffman
OTHER LEGISLATORS PRESENT
Senator Gary Stevens
COMMITTEE CALENDAR
APPROVAL OF AGENDA
APPROVAL OF MINUTES
EXECUTIVE SESSION
FY 24 LEGISLATURE AUDIT
PREVIOUS COMMITTEE ACTION
No previous action to record
WITNESS REGISTER
KRIS CURTIS, Legislative Auditor
Division of Legislative Audit
Legislative Agencies and Offices
Juneau, Alaska
POSITION STATEMENT: Gave information on the special audit,
titled "Oil and Gas Production Tax Audit Process," and a summary
of the FY 24 Legislature Audit.
ACTION NARRATIVE
5:32:54 PM
CHAIR ELVI GRAY-JACKSON called the Legislative Budget and Audit
Committee meeting to order at 5:32 p.m. Representatives Foster,
Josephson, Kopp, Tilton, Edgmon (alternate), and Fields and
Senators Stedman, Wielechowski, Giessel, Kawasaki (alternate),
and Gray-Jackson were present at the call to order. Also
present was Senator Stevens.
^APPROVAL OF AGENDA
APPROVAL OF AGENDA
5:33:24 PM
CHAIR GRAY-JACKSON announced that the first order of business
would be the approval of the agenda.
VICE CHAIR FIELDS moved that the Legislative Budget and Audit
Committee approve the agenda, as presented. There being no
objection, the agenda was approved.
^APPROVAL OF MINUTES
APPROVAL OF MINUTES
5:33:42 PM
CHAIR GRAY-JACKSON announced that the next order of business
would be the approval of minutes.
VICE CHAIR FIELDS moved to approve the minutes for the January
29, 2025, meeting, as presented. There being no objection, the
minutes were approved.
5:34:01 PM
CHAIR GRAY-JACKSON introduced committee staff and gave a brief
review of committee procedures.
^EXECUTIVE SESSION
EXECUTIVE SESSION
5:35:23 PM
SENATOR GRAY-JACKSON announced that the next order of business
would be executive session.
5:35:42 PM
VICE CHAIR FIELDS moved that the Legislative Budget and Audit
Committee go into executive session under Uniform Rule 22(b)(3)
for the discussion of matters that may, by law, be required to
be confidential. He asked that the following persons remain in
the room or online: Kris Curtis, legislative auditor, and
necessary staff; Emily Nauman and Megan Wallace; any legislators
not on the committee; and staff of legislators on the committee.
There being no objection, it was so ordered.
5:36:28 PM
The committee took an at-ease from 5:36 p.m. to 7:14 p.m. for
the purpose of executive session.
7:14:04 PM
CHAIR GRAY-JACKSON called the Legislative Budget and Audit
Committee meeting back to order at 7:14 p.m. Representatives
Foster, Josephson, Kopp, Tilton, Edgmon (alternate), and Fields
and Senators Stedman, Wielechowski, Giessel, Kawasaki
(alternate), and Gray-Jackson were present at the call back to
order.
7:14:35 PM
VICE CHAIR FIELDS moved that the Legislative Budget and Audit
Committee, under the authority set out in AS 24.20.201(a)(3),
authorize the chair to send a letter to the administration
requesting full cooperation in assembling, furnishing, and
providing to the legislative auditor information related to the
special audit, titled "Oil and Gas Production Tax Audit
Process."
SENATOR GRAY-JACKSON objected for the purpose of discussion.
7:15:07 PM
KRIS CURTIS, Legislative Auditor, Division of Legislative Audit
(DLA), Legislative Agencies and Offices, said the Legislative
Budget and Audit Committee approved an audit of the Department
of Revenue's (DOR) oil and gas tax audit process in 2020. She
shared that DLA has not been able to address the audit
objectives due to scope limits imposed by DOR. She shared her
belief that the committee's action would help resolve the scope
limitations.
7:15:47 PM
CHAIR GRAY-JACKSON [removed her objection]. There being no
further objection, it was so ordered.
7:15:59 PM
VICE CHAIR FIELDS moved that the Legislative Budget and Audit
Committee authorize the chair to enter into a reimbursable
service agreement with the Alaska Center for Energy and Power
(ACEP), a university-led applied research program based at the
University of Alaska Fairbanks, to provide independent, expert
analysis on energy-related topics for an amount not to exceed
$50,000.
CHAIR GRAY-JACKSON objected for the purpose of discussion. She
explained that the Legislative Budget and Audit Committee has
the authority to hire consultants to educate and inform the
legislature on complex policy matters. Given the importance and
urgency of energy policy decisions, members have encouraged
engagement with the ACEP as a consultant to provide independent,
expert analysis on energy-related issues. In response to this
request, a proposal has been made to establish a reimbursable
service agreement with ACEP to ensure the legislature has access
to timely, objective, and data-driven research to help guide
decision making.
7:17:09 PM
CHAIR GRAY-JACKSON removed her objection. There being no
further objection, it was so ordered.
^FY 24 LEGISLATURE AUDIT
FY 24 LEGISLATURE AUDIT
7:17:18 PM
SENATOR GRAY-JACKSON announced that the final order of business
would be a brief overview of the Fiscal Year 2024 (FY 24)
Legislature Audit.
7:17:54 PM
The committee took an at-ease from 7:17 p.m. to 7:18 p.m.
7:18:19 PM
MS. CURTIS explained that by statute, the legislature is audited
each year. The audit is essentially schedules of expenditures
and revenues, which the auditor found to be free from material
misstatement.
7:19:09 PM
The committee took a brief at-ease at 7:19 p.m.
7:21:27 PM
VICE CHAIR FIELDS moved that the Legislative Budget and Audit
Committee release the preliminary audit of the Department of
Family and Community Services, Office of Children's Services',
implementation of foster care reform laws, part 3, to the agency
for response.
SENATOR GRAY-JACKSON objected for the purpose of discussion.
After ascertaining that no one wished to comment, she removed
her objection. There being no further objection, it was so
ordered.
7:22:49 PM
ADJOURNMENT
There being no further business before the committee, the
Legislative Budget and Audit Committee meeting was adjourned at
7:22 p.m.
| Document Name | Date/Time | Subjects |
|---|---|---|
| LBAC Agenda 02.26.25 FINAL.pdf |
JBUD 2/26/2025 5:30:00 PM |
|
| LBAC Draft Minutes 01.29.25.pdf |
JBUD 2/26/2025 5:30:00 PM |
|
| FY 24 Legislature Audit FINAL 02.04.25.pdf |
JBUD 2/26/2025 5:30:00 PM |