Facilities that solicit or receive grants from the department for the cost of services provided under Alaska Stat. § 47.40.011 – 47.40.091 shall

(1) meet accepted standards of fiscal accountability for public money and shall, upon request, submit to the department and to the division of legislative audit a complete financial statement prepared by an independent certified public accountant;
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(2) keep records of the expenditures for the services provided, using cost-accounting procedures in accordance with department regulations;
(3) upon request, furnish the department and the division of legislative audit all fiscal information, books, records, and accounts pertaining to services paid for under Alaska Stat. § 47.40.011 – 47.40.091.
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