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Enrolled SB 183
LAWS OF ALASKA
2025
Source Chapter No.
SB 183 _______
AN ACT
Relating to hindering the Legislative Budget and Audit Committe e; relating to the powers of
the Legislative Budget and Audit Committee and the legislative audit division; and providing
for an effective date.
_______________
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:
THE ACT FOLLOWS ON PAGE 1
-1- Enrolled SB 183
AN ACT
Relating to hindering the Legislative Budget and Audit Committe e; relating to the powers of 1
the Legislative Budget and Audit Committee and the legislative audit division; and providing 2
for an effective date. 3
_______________ 4
* Section 1. AS 11.56.845(a) is amended to read: 5
(a) A person commits the offense of hindering the Legislative Budget and 6
Audit Committee if the person intentionally (1) fails to give, or (2) directs, orders, 7
threatens, restrains, coerces, fo rces, or prevents another pers on from giving, full 8
cooperation to the legislative a uditor or the legislative fisca l analyst in assembling , 9
generating, or furnishing requested information in the form or format requested to 10
the committee or its staff, and the person did not reasonably b elieve that the action or 11
failure to act was legally justified. 12
* Sec. 2. AS 24.20.201(a) is amended to read: 13
(a) The Legislative Budget and Audit Committee has the power to 14
Enrolled SB 183 -2-
(1) organize, adopt rules for the conduct of its business, and prescribe 1
procedures for the comprehensive fiscal analysis, budget review , and post-audit 2
functions; 3
(2) hold public hearings, administer oaths, issue subpoenas, compel the 4
attendance of witne sses and production of papers, books, accoun ts, documents, and 5
testimony, and have the deposition of witnesses taken in a mann er prescribed by court 6
rule or law for taking depositions in civil actions; 7
(3) require all state officials and agencies of state governme nt to give 8
full cooperation to the committee or its staff in assembling, generating, and furnishing 9
requested information , including assembling, ge nerating, or furnishing 10
information in the form or format requested by the committee or the committee's 11
staff; 12
(4) review revenue projections, state agency appropriation requests, the 13
expenditure of state funds, incl uding the relationship between state agency program 14
accomplishments and legislative intent, and the fiscal policies and procedures of state 15
government; 16
(5) review and approve proposed changes to agency authorized 17
budgets as provided in AS 37.07 (Executive Budget Act); 18
(6) make recommendations concerning appropriations, their 19
expenditure, and the fiscal policies and procedures of state government to the governor 20
when appropriate, and to the legislature; 21
(7) prepare and distribute reports, memoranda, or other necess ary 22
materials; 23
(8) sue in the name of the legislature during the interim betw een 24
sessions if authorized by majority vote of the full membership of the committee; 25
(9) [REPEALED 26
(10)] make recommendations to the legislature and to agencies of the 27
state that perform lending or i nvestment functions concerning t he structure and 28
operating practices of the agencies; 29
(10) [(11)] enter into and enforce all contracts necessary or desir able 30
for the functions of the committee; 31
-3- Enrolled SB 183
(11) [(12)] provide for annual post audits of the Alaska Housing 1
Finance Corporation, the Alaska Aerospace Corporation, and the Alaska Industrial 2
Development and Export Authority. 3
* Sec. 3. AS 24.20.271 is amended to read: 4
Sec. 24.20.271. Powers and duties. The legislative audit division shall 5
(1) conduct a performance post-audit of boards and commissions 6
designated in AS 44.66.010 and make t he audit, together with a written report, 7
available to the legislature not later than the first day of th e regular session of the 8
legislature convening in each year set out with reference to bo ards and commissions 9
whose activities are subject to termination as prescribed in AS 44.66; the division shall 10
notify the legislature that the audit and report are available; 11
(2) [REPEALED 12
(3)] audit at least once every three years the books and accou nts of all 13
custodians of public funds and all disbursing officers of the state; 14
(3) [(4)] at the direction of the Legislative Budget and Audit 15
Committee, conduct performance post-audits on any agency of state government; 16
(4) [(5)] cooperate with state age ncies by offering advice and 17
assistance as requested in establishing or improving the accoun ting systems used by 18
state agencies; 19
(5) [(6)] require the assistance and cooperation of all state officials and 20
other state employees in the ins pection, examination, and audit of state agency books 21
and accounts; the legislative audit division m ay require a state official or other 22
state employee to assemble, genera te, or furnish information in the form or 23
format requested by the division; 24
(6) [(7)] have access at all times to the books, accounts, reports , or 25
other records, whether confidential or not, of every state agency; 26
(7) [(8)] ascertain, as necessary for audit verification, the amou nt of 27
agency funds on deposit in any bank as shown on the books of th e bank; no bank may 28
be held liable for making infor mation required under this parag raph available to the 29
legislative audit division; 30
(8) [(9)] complete studies and prepare reports, memoranda, or othe r 31
Enrolled SB 183 -4-
materials as directed by the Legislative Budget and Audit Committee; 1
(9) [(10)] have direct access to any information related to the 2
management of the University of Alaska and have the same right of access as exists 3
with respect to every other state agency. [; 4
(11) REPEALED 5
(12) REPEALED] 6
* Sec. 4. AS 39.25.160(l) is amended to read: 7
(l) A state employee may not intentionally (1) fail to give, or (2) direct, order, 8
threaten, restrain, coerce, for ce, or prevent another person fr om giving, full 9
cooperation to the legislative a uditor or the legislative fisca l analyst in assembling , 10
generating, or furnishing requested information in the form or format requested to 11
the Legislative Budget and Audit Committee or its staff if the person did not 12
reasonably believe that the acti on or failure to act was legall y justified. Violation of 13
this subsection constitutes just cause for dismissal or other a ppropriate disciplinary 14
action. 15
* Sec. 5. The uncodified law of the State of Alaska is amended by adding a new section to 16
read: 17
APPLICABILITY. AS 11.56.845(a), as amended by sec. 1 of this Ac t, applies to 18
offenses committed on or after the effective date of this Act. 19
* Sec. 6. This Act takes effect immediately under AS 01.10.070(c). 20