EIN: 201055264
UEI: D8GGHDSW83X5
Audited by: RSM US LLP
Oversight agency: 11 [Department of Commerce]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 30, 2026 (157 days ago).
What is a management decision? →Finding 2024-003: Procurement Policy Federal Agency: Department of Commerce Pass-Through Entities: North Pacific Research Board, Alaska Department of Fish and Game Program Name: Research and Development Cluster Assistance Listing Number: 11.437, 11.469, 11.472 Award Year: January 1, 2024-December 31, 2024 Program Expenditures: $2,462,741 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D, Procurement Standards (200.317-200.327), entities receiving federal awards are required to have a procurement policy that meets specific compliance criteria. Condition and context: In 2024, the Foundation operated without a formal procurement policy, resulting in significant deficiencies in internal control. The Foundation operated informally with procedures in place to ensure compliance, including internal controls over procurement and suspension and debarment, but lacked the written policy until 2025 when it was implemented by the Board formally. Cause: The Foundation lacked sufficient written policy to comply with federal funding requirements. Effect: The Foundation did not have proper policies in place, as required by federal agencies. Questioned Costs: $0 Repeat Finding: No Recommendation: We recommend Bering Sea Fisheries Research Foundation formally implement a procurement policy. View of Responsible Officials and planned corrective actions: Management agrees with the finding. Please see corrective action plan attached.
Show full finding ▾Hide full finding ▴Finding 2024-003: Procurement Policy Federal Agency: Department of Commerce Pass-Through Entities: North Pacific Research Board, Alaska Department of Fish and Game Program Name: Research and Development Cluster Assistance Listing Number: 11.437, 11.469, 11.472 Award Year: January 1, 2024-December 31, 2024 Program Expenditures: $2,462,741 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (2 CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D, Procurement Standards (200.317-200.327), entities receiving federal awards are required to have a procurement policy that meets specific compliance criteria. Condition and context: In 2024, the Foundation operated without a formal procurement policy, resulting in significant deficiencies in internal control. The Foundation operated informally with procedures in place to ensure compliance, including internal controls over procurement and suspension and debarment, but lacked the written policy until 2025 when it was implemented by the Board formally. Cause: The Foundation lacked sufficient written policy to comply with federal funding requirements. Effect: The Foundation did not have proper policies in place, as required by federal agencies. Questioned Costs: $0 Repeat Finding: No Recommendation: We recommend Bering Sea Fisheries Research Foundation formally implement a procurement policy. View of Responsible Officials and planned corrective actions: Management agrees with the finding. Please see corrective action plan attached.
Management has since developed and formally implemented a written procurement policy that meets the standards of 2 CFR 200 Subpart D, including required controls over procurement and suspension and debarment. The policy is effective as of the date of this corrective action plan. Management will review the policy periodically to ensure ongoing compliance with federal requirements.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Washington →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
