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Alaska2026Passed Legislature

SB183

Strengthening Powers for Alaska's Legislative Budget and Audit Committee

Last scannedSep 21, 2026, 12:32 AM

In one sentence

This law makes it a crime to intentionally block the work of state auditors, requires government agencies to provide information in specific formats, mandates annual audits of three corporations, and allows disciplinary action against employees who refuse to cooperate.

What it does

  • Creates a new crime called hindering the Legislative Budget and Audit Committee for anyone who intentionally blocks access to requested records or data without a reasonable belief that their actions were legally justified.
  • Requires all state officials and agencies to fully cooperate with auditors by providing information in the exact form or format requested.
  • Confirms the committee's power to issue subpoenas, hold public hearings, administer oaths, and compel witnesses to appear or produce documents.
  • Mandates annual post-audits of three specific organizations: the Alaska Housing Finance Corporation, the Alaska Aerospace Corporation, and the Alaska Industrial Development and Export Authority.
  • Allows state employees who intentionally refuse to cooperate with auditors without a legal justification to face dismissal or other disciplinary action.

Who it affects

  • State officials and government agencies that must provide information in requested formats to the committee.
  • The Legislative Budget and Audit Committee, which enforces cooperation rules and conducts reviews.
  • The legislative audit division staff who conduct audits of state funds and programs.
  • Specific corporations including Alaska Housing Finance Corporation, Alaska Aerospace Corporation, and Alaska Industrial Development and Export Authority.

Limits and unknowns

  • The law does not define exactly what counts as a 'reasonable belief' that blocking information was legally justified.
  • The new crime applies only to actions taken on or after the effective date of this Act, which takes effect immediately upon passage.

Plain language

Terms to know

Legislative Budget and Audit Committee
A group of lawmakers that reviews how the state spends money and checks if agencies follow rules.
Subpoena
An official order requiring a person to appear at a hearing or provide documents.
Post-audit
A review of how an organization used its money after the work is finished.

Official record

Sources

Validated
Official bill pageIntroduced textCurrent bill text

Official summary

POWERS: LB&A COMMITTEE; LEGISLATIVE AUDIT An Act relating to hindering the Legislative Budget and Audit Committee; relating to the powers of the Legislative Budget and Audit Committee and the legislative audit division; and providing for an effective date.

Official activity

Bill history

  1. (S) EFFECTIVE DATE(S) OF LAW 8/3/251443
  2. (S) ASSIGNED CHAPTER 1 FSSLA 251443
  3. (S) TO LEGAL SERVICES1436
  4. (S) GOVERNOR VETO OVERRIDDEN Y43 N16 E11434
  5. (S) MOTION TO OVERRIDE VETO1433
  6. (S) ADDITIONAL EXPLANATION OF VETO LETTER1416
  7. (S) VETOED BY GOVERNOR 6/11/251414
  8. (S) 3:45 P.M. 5/27/25 TRANSMITTED TO GOVERNOR1391
  9. (H) VERSION: SB 1831159
  10. (H) RETURN TO (S), TRANSMIT TO GOV NEXT1159
  11. (H) EFFECTIVE DATE(S) SAME AS PASSAGE1159
  12. (H) PASSED ON RECONSIDERATION Y30 N101158
  13. (H) RECON TAKEN UP - IN THIRD READING1158
  14. (H) COSTELLO NOTICE OF RECONSIDERATION1128
  15. (H) EFFECTIVE DATE(S) SAME AS PASSAGE1128
  16. (H) PASSED Y31 N7 E21127
  17. (H) READ THE THIRD TIME SB 1831127
  18. (H) ADVANCED TO THIRD READING 5/10 CALENDAR1076
  19. (H) READ THE SECOND TIME1076
  20. (H) RULES TO CALENDAR 5/9/20251076