Legislature(2025 - 2026)SENATE FINANCE 532
03/17/2026 08:00 AM House LEGISLATIVE BUDGET & AUDIT
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| Audio | Topic |
|---|---|
| Start | |
| Approval of Agenda | |
| Approval of Minutes | |
| Committee Business: Legislature Independent Audit Fy25 | |
| Consideration of Contract Extension: Clifton Larson Allen for Compliance Audits of Select Major Federal Programs | |
| Executive Session | |
| Preliminary Release of the Fy25 State of Alaska Single Audit | |
| Adjourn |
* first hearing in first committee of referral
+ teleconferenced
= bill was previously heard/scheduled
+ teleconferenced
= bill was previously heard/scheduled
| + | TELECONFERENCED | ||
| + | TELECONFERENCED | ||
| + | TELECONFERENCED | ||
| + | TELECONFERENCED | ||
ALASKA STATE LEGISLATURE
LEGISLATIVE BUDGET AND AUDIT COMMITTEE
March 17, 2026
8:00 a.m.
MEMBERS PRESENT
Senator Elvi Gray-Jackson, Chair
Representative Zack Fields, Vice Chair
Senator Bert Stedman
Senator Cathy Giessel
Senator Lyman Hoffman
Senator Bill Wielechowski
Representative Neal Foster
Representative Andy Josephson
Representative Chuck Kopp
Representative Julie Coulombe
Senator Scott Kawasaki (alternate)
Representative Bryce Edgmon (alternate)
MEMBERS ABSENT
All members present
OTHER LEGISLATORS PRESENT
Senator James Kaufman
Representative Jeremy Bynum
COMMITTEE CALENDAR
APPROVAL OF AGENDA
APPROVAL OF MINUTES
COMMITTEE BUSINESS: LEGISLATURE INDEPENDENT AUDIT FY25
CONSIDERATION OF CONTRACT EXTENSION: CLIFTON LARSON ALLEN FOR
COMPLIANCE AUDITS OF SELECT MAJOR FEDERAL PROGRAMS
EXECUTIVE SESSION
PRELIMINARY RELEASE OF THE FY25 STATE OF ALASKA SINGLE 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: Presented the Legislature Independent Audit
for Fiscal Year 2025; Presented the Consideration of Contract
Extension: Clifton Larson Allen for Compliance Audits of Select
Major Federal Programs.
ACTION NARRATIVE
8:00:14 AM
CHAIR ELVI GRAY-JACKSON called the Legislative Budget and Audit
Committee meeting to order at 8:00 a.m. Representatives Fields,
Josephson, Coulombe, and Edgmon and Senators Stedman, Hoffman,
Giessel, Kawasaki, and Gray-Jackson were present at the call to
order. Representatives Foster and Kopp and Senator Wielechowski
arrived as the meeting was in progress. Other legislators
present were Senator Kaufman and Representative Bynum.
^APPROVAL OF AGENDA
APPROVAL OF AGENDA
8:01:14 AM
CHAIR GRAY-JACKSON announced that the first order of business
would be the Approval of Agenda.
8:01:17 AM
REPRESENTATIVE 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
8:01:27 AM
CHAIR GRAY-JACKSON announced the next order of business would be
the Approval of Minutes.
8:01:30 AM
REPRESENTATIVE FIELDS moved that the Legislative Budget and
Audit Committee approve the minutes of the meeting on February
5, 2026. There being no objection, the minutes were approved.
^COMMITTEE BUSINESS: LEGISLATURE INDEPENDENT AUDIT FY25
COMMITTEE BUSINESS: LEGISLATURE INDEPENDENT AUDIT FY25
8:01:45 AM
CHAIR GRAY-JACKSON announced the next order of business would be
the Legislature Independent Audit for Fiscal Year 2025.
8:02:11 AM
KRIS CURTIS, Legislative Auditor, Division of Legislative Audit,
Legislative Agencies and Offices, pointed out that committee
members had received a copy of the Alaska State Legislature
Schedule of Appropriations, Expenditures, and Encumbrances and
the Schedule of Revenues for fiscal year ending June 30, 2025
[both included in the committee file]. She reviewed that this
audit is conducted every year, as required by statute. She
indicated that those members who also sit on the Legislative
Council have already seen a copy of the audit. The Legislative
Budget and Audit Committee has its own appropriation, which is
identified separately in the audit; therefore, Ms. Curtis noted
that it is appropriate to present it to the Legislative Budget
and Audit Committee. Ms. Curtis, in conclusion, stated: "The
independent auditor had a clean opinion; they believe the
materials are free from material misstatement; and it's included
as basically a for-your-information type of agenda item."
CHAIR GRAY-JACKSON ascertained that there were no committee
questions for Ms. Curtis.
^CONSIDERATION OF CONTRACT EXTENSION: CLIFTON LARSON ALLEN FOR
COMPLIANCE AUDITS OF SELECT MAJOR FEDERAL PROGRAMS
CONSIDERATION OF CONTRACT EXTENSION: CLIFTON LARSON ALLEN FOR
COMPLIANCE AUDITS OF SELECT MAJOR FEDERAL PROGRAMS
8:03:02 AM
CHAIR GRAY-JACKSON announced that the next order of business
would be Consideration of Contract Extension for Compliance
Audits of Select Major Federal Programs.
8:03:17 AM
REPRESENTATIVE FIELDS moved that the Legislative Budget and
Audit Committee approve a one-year, $170,000 contract extension
for federal compliance audit services to Clifton Larson Allen
for a new total not to exceed amount of $395,000 to be paid from
existing funds.
CHAIR GRAY-JACKSON objected for the purpose of discussion.
8:03:46 AM
KRIS CURTIS, Legislative Auditor, Division of Legislative Audit,
Legislative Agencies and Offices, presented the Consideration of
Contract Extension: Clifton Larson Allen for Compliance Audits
of Select Major Federal Programs. She noted that prior to this
meeting, committee members had been sent a procurement
memorandum ("memo") asking for their consideration and approval
of federal compliance audit assistance. She further noted that
the Legislative Budget and Audit Committee had previously
approved the contract for audit assistance in Fiscal Year 2023
("FY 23") single audit and FY 24 single audit. She reported
that for those audits, the Division of Legislative Audit was
able to contract out five major federal programs to help address
the workload, which increased because of the large influx of
federal funds and a decline in staff resources.
MS. CURTIS reviewed that during its meeting in January 2025, the
Legislative Budget and Audit Committee had approved a contract
for federal compliance audit assistance for FY 25 for three
major federal programs for an amount not to exceed $225,000.
She acknowledged that the memo she had sent had an error in it.
She explained that it had read that the motion had been for
$223,000; however, that was the contract amount. She confirmed
that the motion was for $225,000. She stated that the request
for proposals (RFP) that supported that 1/20/25 contract allowed
for a one-year extension, which is the reason for her presence
today to ask the committee's approval to extend the contract for
one additional year to cover two major federal programs for FY
26. She pointed out that the Division of Legislative Audit is
able to reduce its reliance on that outside contractor as its
staffing has improved. She summarized that the request is for
two major federal programs for an amount not to exceed $170,000.
She clarified that the motion adds last year's and this year's
numbers together; this year's amount, she reiterated, is
$170,000. Ms. Curtis, in conclusion, stated that she does not
anticipate coming to the committee to ask for assistance for FY
27, and the division does have the ability in its budget to
absorb this contract.
8:05:25 AM
CHAIR GRAY-JACKSON ascertained there were no questions for Ms.
Curtis.
CHAIR GRAY-JACKSON withdrew her objection to the previous motion
to approve a one-year, $170,000 contract extension for federal
compliance audit services to Clifton Larson Allen for a new
total not to exceed the amount of $395,000 to be paid from
existing funds. There being no further objection, it was so
ordered.
^EXECUTIVE SESSION
EXECUTIVE SESSION
8:05:51 AM
CHAIR GRAY-JACKSON announced that the next order of business
would be Executive Session for consideration of a Preliminary
Release of the FY 25 State of Alaska Single Audit and an Update
on the Special Audit titled, "Oil and Gas Production Tax Audit
Process."
8:06:08 AM
REPRESENTATIVE FIELDS moved that the Legislative Budget and
Audit Committee go into executive session under Uniform Rule
22(b)(1), discussion of matters, the immediate knowledge of
which would adversely affect the finances of a government unit;
and Uniform Rule 22(b)(3), discussion of a matter 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,
Legislative Legal Services; any legislators not on the
Legislative Budget and Audit Committee; and any staff of
Legislative Budget and Audit Committee members. There being no
objection, it was so ordered.
8:06:51 AM
The committee took an at-ease from 8:06 a.m. to 9:14 a.m. for
the purpose of the executive session.
9:14:04 AM
CHAIR ELVI GRAY-JACKSON called the Legislative Budget and Audit
Committee back to order at 9:14 a.m. Present at the call back
to order were Representatives Fields, Foster, Josephson, Kopp,
Coulombe, and Edgmon and Senators Stedman, Hoffman, Giessel,
Wielechowski, Kawasaki, and Gray-Jackson.
^PRELIMINARY RELEASE OF THE FY25 STATE OF ALASKA SINGLE AUDIT
PRELIMINARY RELEASE OF THE FY25 STATE OF ALASKA SINGLE AUDIT
9:14:29 AM
CHAIR GRAY-JACKSON announced that the committee discussed a
couple of issues during executive session and will be taking
action on the single audit.
9:14:43 AM
REPRESENTATIVE FIELDS moved and asked unanimous consent that the
Legislative Budget and Audit Committee release the FY 25 State
of Alaska single audit to the agencies for response.
CHAIR GRAY-JACKSON noted that since there was no objection the
single audit is released to the agencies for response and noted
that the single audit would remain confidential until its final
release next month.
9:15:10 AM
CHAIR GRAY-JACKSON stated that while in executive session, the
Legislative Budget and Audit Committee received a brief update
on the special audit titled, "Oil and Gas Production Tax Audit
Process." She said that per statute, the audit process remains
confidential; therefore, she reminded the audience that neither
she nor other members of the committee are allowed to comment on
the audit publicly at this stage. She expressed appreciation to
the public for their patience and understanding as this
important work proceeds.
9:16:11 AM
ADJOURNMENT
There being no further business before the committee, the
Legislative Budget and Audit Committee meeting was adjourned at
9:16 a.m.
| Document Name | Date/Time | Subjects |
|---|---|---|
| LBAC Agenda 03.17.2026 (FINAL).pdf |
JBUD 3/17/2026 8:00:00 AM |
|
| Legislature Independent Audit FY25 - Letter to the Legislature.pdf |
JBUD 3/17/2026 8:00:00 AM |
|
| Legislature Independent Audit FY25 - Schedule of Appropriations Expendedures and Encumbrances.pdf |
JBUD 3/17/2026 8:00:00 AM |
|
| Procurement Approval Request from DLA 03.10.26.PDF |
JBUD 3/17/2026 8:00:00 AM |