SIP - ALASKA - 18 AAC 53.170 | Region 10 | US EPA

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SIP - ALASKA - 18 AAC 53.170


(a) To meet the reporting requirements of 18 AAC 53.100(b), a CAR must submit to an attest engagement that consists of a review of the supporting documentation used to prepare reports required under this chapter, for accuracy, completeness, and conformance with the requirements of this chapter.

(b) An attest engagement must be conducted by an independent certified public accountant (CPA) in a manner consistent with applicable professional standards, including those in 12 AAC 04. The CPA may not be an employee of the CAR. Nothing in this subsection prohibits the CPA from requesting assistance from the CAR's internal auditors in accordance with the document entitled Codification of Statements on Standards for Attestation Engagements, published by the American Institute of Certified Public Accountants (AICPA), as amended through January 1, 1997.

(c) A CPA shall exercise due diligence in conducting an attest engagement in accordance with the agreed-upon procedures described in this section.

(d) Unless another form of sample selection is approved by the department, a CPA shall determine the sample size for each population of supporting documentation that is sampled in the attest engagement as set out in Table 1 of this section. The number of the population from which a sample must be drawn may vary depending on the circumstances for each attest engagement. Sample items must be selected in such a way that the sample can be expected to be representative of the population. If the department approves the use of another method of sample selection, or another method to determine the sample size, that method must be summarized in the attest engagement report.

Number in Population (N)
Sample Size
66 or larger
41 - 65
26 - 40
0 - 25
N or 24, whichever is smaller

(e) An attest engagement must include the review and analysis of CAR records that show the
(f) Unless other procedures are approved by the department, an attest engage-ment must include at least the following agreed-upon procedures, as appropriate, when reviewing a CAR's reporting forms:
(g) The attestation report required in (f)(10) of this section must include
Editor’s note: The document entitled [,] Codification of Statements on Standards for Attestation Engagements, referred to in this section may be reviewed at the department’s Anchorage, Fairbanks, or Juneau offices, or it may be ordered from the American Institute of Certified Public Accountants, P.O. Box 1003, New York, NY 10108-1003 (800-334-6961).
State effective: 10/31/97; EPA effective: 2/28/00

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