EIN: 272247740
UEI: C46QC1RKWRY8
Audited by: 920143182
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 25, 2026. 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 December 25, 2026 (115 days from today).
What is a management decision? →FAC accepted this audit on June 28, 2023 — management decision was due December 28, 2023.
FAC accepted this audit on July 14, 2022 — management decision was due January 14, 2023.
FAC accepted this audit on August 1, 2021 — management decision was due February 1, 2022.
Finding 2020-003 Lack of Internal Controls over Compliance with Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Education Federal Program: Alaska Native Education Program CFDA Number: 84.356 Award Number: S356A190038 and S35A180032-20 Award Year: 2020 and 2020, respectively Type of Finding: Significant deficiency in internal control over compliance. Criteria: Management is responsible for designing and implementing internal controls over compliance with federal statutes, regulations, and the terms and conditions of its federal awards. Condition and Context: During testing of transactions we noted that adequate documentation of approval was not maintained as audit evidence that internal controls are in place. Physical copies of checks that required two signatures were not retained, and electronic documentation of ACH initiation and approval was not available as audit evidence. Cause: Lack of internal controls over compliance with Allowable Costs. Effect: Disallowed costs may not be prevented or detected in a timely manner. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding, however is determined to be a systematic issue due to multiple errors. Recommendation: The Foundation should retain all documentation related to review and approval of transactions. Managements Response: Management agrees with this finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2020-003 Lack of Internal Controls over Compliance with Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Education Federal Program: Alaska Native Education Program CFDA Number: 84.356 Award Number: S356A190038 and S35A180032-20 Award Year: 2020 and 2020, respectively Type of Finding: Significant deficiency in internal control over compliance. Criteria: Management is responsible for designing and implementing internal controls over compliance with federal statutes, regulations, and the terms and conditions of its federal awards. Condition and Context: During testing of transactions we noted that adequate documentation of approval was not maintained as audit evidence that internal controls are in place. Physical copies of checks that required two signatures were not retained, and electronic documentation of ACH initiation and approval was not available as audit evidence. Cause: Lack of internal controls over compliance with Allowable Costs. Effect: Disallowed costs may not be prevented or detected in a timely manner. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding, however is determined to be a systematic issue due to multiple errors. Recommendation: The Foundation should retain all documentation related to review and approval of transactions. Managements Response: Management agrees with this finding. See Corrective Action Plan.
Section III ? Federal Award Findings and Questioned Costs Finding 2020-003 Lack of Internal Controls over Compliance with Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Education Federal Program: Alaska Native Education Program CFDA Number: 84.356 Award Number: S356A190038 and S35A180032-20 Award Year: 2020 and 2020 Name of Contact: Patuk Glenn, Executive Director Corrective Action Plan: A new Grants Administrator was hired to oversee federal grants and new procedures were enacted to ensure that all costs are properly approved and coded correctly. Proposed Completion Date: Already implemented.
FAC accepted this audit on November 12, 2020 — management decision was due May 12, 2021.
Finding 2019-004-Lack of Internal Control over Subrecipient Monitoring Federal Agency: U.S. Department of Education Federal Program: Alaska Native Education Program: Project Learn: Academic and Cultural Enrichment for Alaska Native Youth. CFDA Number: 84.356A Award Number: S356A180032 Award Year: 2018 Type of Finding: Significant deficiency in internal control over compliance Criteria: In accordance with 2 CFR ? 200.331, the Foundation is required to monitor every subaward to ensure that all requirements imposed by the pass-through entity on the subrecipient?s award are followed in accordance with Federal statues, regulations, and the terms and conditions of the Federal award. Condition and Context:During our work over reporting it was noted that the semiannual report for Project Learn was not signed by the Executive Director. The Foundation utilizes this report as documentation for review of the pass-through awards. Cause: Lack of internal controls over subrecipient monitoring. Effect: Potential loss of grant funds if program requirements are not met. Questioned Costs: None noted. Repeat Finding: No, therefore we consider this to be an isolated instance. Recommendation: We recommend that the Foundation follow all requirements of the award related to reporting subrecipient monitoring and improve review of subrecipient activity to ensure requirements are met. Managements Response:Management agrees with this finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2019-004-Lack of Internal Control over Subrecipient Monitoring Federal Agency: U.S. Department of Education Federal Program: Alaska Native Education Program: Project Learn: Academic and Cultural Enrichment for Alaska Native Youth. CFDA Number: 84.356A Award Number: S356A180032 Award Year: 2018 Type of Finding: Significant deficiency in internal control over compliance Criteria: In accordance with 2 CFR ? 200.331, the Foundation is required to monitor every subaward to ensure that all requirements imposed by the pass-through entity on the subrecipient?s award are followed in accordance with Federal statues, regulations, and the terms and conditions of the Federal award. Condition and Context:During our work over reporting it was noted that the semiannual report for Project Learn was not signed by the Executive Director. The Foundation utilizes this report as documentation for review of the pass-through awards. Cause: Lack of internal controls over subrecipient monitoring. Effect: Potential loss of grant funds if program requirements are not met. Questioned Costs: None noted. Repeat Finding: No, therefore we consider this to be an isolated instance. Recommendation: We recommend that the Foundation follow all requirements of the award related to reporting subrecipient monitoring and improve review of subrecipient activity to ensure requirements are met. Managements Response:Management agrees with this finding. See Corrective Action Plan.
Finding 2019-004- Lack of Internal Control over Subrecipient Monitoring Name of Contact: Patuk Glenn, Executive Director Corrective Action Plan: The Foundation will adequately monitor all subrecipients to ensure that all grant requirements are followed in accordance with federal statues, regulations and the terms and conditions of the federal award. Proposed Completion Date: Already implemented.
FAC accepted this audit on September 27, 2017 — management decision was due March 27, 2018.
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.
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