Alaska Statutes
Article 2. Legislative Budget and Audit Committee.
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 agency's name, as follows, and subsequent reviews of each agency shall occur every six years:
(1) Department of Commerce, Community, and Economic Development, 2015;
(2) Department of Fish and Game, 2015;
(3) Department of Health, 2027;
(4) Department of Labor and Workforce Development, 2015;
(5) Department of Revenue, 2015;
(6) Alaska Court System, 2017;
(7) Department of Administration, 2017;
(8) Department of Education and Early Development, 2017;
(9) Department of Environmental Conservation, 2017;
(10) Department of Natural Resources, 2017;
(11) Department of Transportation and Public Facilities, 2017;
(12) Department of Family and Community Services, 2027;
(13) all remaining agencies, 2019.
(b) The report prepared under this section must provide
(1) an estimate of the revenue foregone by the state because of the indirect expenditure;
(2) an estimate of the monetary benefit of the indirect expenditure to the recipients of the benefit of the indirect expenditure;
(3) a determination of whether the legislative intent of the indirect expenditure is being met and, if necessary, a determination of why the legislative intent of the indirect expenditure is not being met;
(4) a recommendation as to whether each indirect expenditure should be continued, modified, or terminated, a basis for the recommendation, and the expected effect on the economy of the state if the recommendation is executed; and
(5) an explanation of the methodology and assumptions used in preparing the report.