Division of Legislative Audit
The Division of Legislative Audit (DLA) is one of the two non-partisan permanent staff agencies established by statute that report to the Legislative Budget and Audit Committee (LB&A). DLA serves as one of the Legislature’s most significant checks in the balance of powers with the executive and judicial branches of government. DLA’s primary responsibilities are to provide transparency and hold state agencies accountable to state and federal laws. Audits inform the Legislature and the public about government operations.
In addition to audits that are prescribed by state or federal law, the Division of Legislative Audit also performs special audits as directed by LB&A. Any member of the Legislature may request a special audit from LB&A in accordance with AS 24.20.281. The request must be made in writing and the committee must have at least six days to review the request before it may be heard in a committee meeting. The requestor is encouraged to work with the LB&A Chair’s office and DLA prior to submitting the request. This will help determine whether a special audit request is the best approach based on the functionality an audit can provide and the capabilities and limitations of DLA, or whether the request may be more appropriately addressed by another legislative or state agency. Working in consultation with the Legislative Auditor will also ensure that the special audit request contains clear and concise scope and purpose.