Sec. 24.20.211. Legislative finance division.
The legislative finance division is established as a permanent staff agency responsible to the Legislative Budget and Audit Committee for performance of fiscal analysis and budget review functions.
Sec. 24.20.221. Staff.
(a) The committee shall hire and determine the salary of the legislative fiscal analyst who shall serve both at the direction and pleasure of the committee. The fiscal analyst shall serve as head of the finance division and, within the limits of the budget approved by the committee, shall employ and determine the compensation of […]
Sec. 24.20.120. Reports.
The council shall prepare a summary report of its findings and recommendations for each legislature and notify the legislature that the report is available. The council shall, from time to time, submit memorandum reports to the legislature on matters referred to it or coming before it. Bills supporting council recommendations may be filed or prefiled […]
Sec. 24.20.231. Duties.
The legislative finance division shall (1) analyze the budget and appropriation requests of each department, institution, bureau, board, commission, or other agency of state government; (2) analyze the revenue requirements of the state; (3) provide the finance committees of the legislature with comprehensive budget review and fiscal analysis services; (4) cooperate with the office of […]
Sec. 24.20.130. Budgets.
The council shall submit a budget of its anticipated needs for each fiscal year to the finance committees of the legislature. The executive director shall annually submit an estimated budget to the governor for information purposes in the preparation of the executive budget. The council staff shall also assist, as needed, in preparing a budget […]
Sec. 24.20.235. Indirect expenditure report.
(a) Every two years, the legislative finance division shall deliver to the chair of the finance committee in each house of the legislature a report analyzing the indirect expenditure report created under AS 43.05.095 for the appropriate agencies listed in this subsection. The first review shall occur in the calendar year set out after each […]
Sec. 24.20.132. Legislative budget and expenses.
The estimate of operating expenses for the legislature shall be included in the annual budget submitted by the legislative council. A summary total by major item shall be submitted by the council to the governor for information purposes in the preparation of the executive budget. A detailed budget document shall be submitted to the house […]
Sec. 24.20.241. Legislative audit division.
The legislative audit division is established as a permanent staff agency responsible to the Legislative Budget and Audit Committee for completion of the post-audit function.
Sec. 24.20.140. Appropriations.
(a) Appropriations for carrying out AS 24.20.010 – 24.20.140 shall be set out in the appropriation bill authorizing operating expenditures submitted to the legislature under AS 37.07.020(a)(2) or other bills as may be necessary. The council may direct the executive director to transfer amounts from one appropriation to another if the transfer is considered necessary […]
Sec. 24.20.251. Qualifications and appointment of legislative auditor.
(a) The legislative auditor shall be a certified public accountant of this state, or of another state having requirements equivalent to those of this state, with at least five years of practice in the profession, or the equivalent, before the appointment. (b) The Legislative Budget and Audit Committee shall examine persons to serve as legislative […]