2021 Legislative Audit of the Trust

As a continuation to the 2018 Legislative Audit of the Alaska Mental Health Trust Authority (Trust), the Legislature authorized a follow-up audit of the Trust. The second audit was finalized and released by the Legislative Budget and Audit Committee on August 27, 2021.

We believe the second audit demonstrates that the Trust has successfully responded to the findings of the 2018 legislative audit and is actively upholding state statutes and the terms of the Weiss v. State settlement.

The recommendations in the 2021 audit focus primarily on improvements to our financial procedures. While the Trust generally agrees with the audit report’s recommendations, we don’t necessarily agree with all of the report’s conclusions and findings, particularly given that the Trust was intentionally granted flexibility in determining how to use settlement income to serve current and future beneficiaries. You can read our complete response to the 2021 audit, which is linked below.

Like we did in 2018, the Trust appreciates the opportunity to review the Legislative Auditor’s report, and to reflect on potential improvements to our prudent and lawful financial management practices. As an organization that was established to help ensure that the needs of Alaskans who experience behavioral health conditions and developmental disabilities are met, we take our responsibility to manage and administer Trust Authority assets on behalf of our beneficiaries very seriously and understand that the preliminary Legislative Audit report was developed in the same spirit.

2021 Audit Links:


In December 2016, the Legislative Budget and Audit (LB&A) Committee authorized an audit of the Mental Health Trust Authority. The audit was finalized, and then accepted by LB&A on June 5, 2018.

As of November 2019, the Trust had taken substantive steps to address all four recommendations outlined in the 2018 legislative audit. To learn more about the Trust’s response and subsequent actions related to the audit and its findings, please review the information and correspondence linked below.

The Trust has appreciated the audit process as an opportunity to improve business practices, governance, and operations, and remains fully committed to our mission of enhancing and protecting the Trust for this and future generations of beneficiaries.

2018 Audit Links: