EIN: 920023588
UEI: GMQQTDPMJJA7
Audited by: BDO USA, P.C.
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 March 31, 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 October 1, 2025 (336 days ago).
What is a management decision? →FAC accepted this audit on November 30, 2023 — management decision was due May 30, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on March 16, 2022 — management decision was due September 16, 2022.
Reports were not publicly posted as required by grant requirements. Cause: Sufficient controls were not in place to ensure reporting was publicly posted as required. Effect or potential effect: APU did not publicly posted as required by grant requirements was not in compliance with the grant reporting requirements. Questioned costs: None identified. Context: In accordance with Uniform guidance the auditor performed inquiries with staff and management surrounding to controls and procedures surrounding the compliance requirements of the major programs. Through this inquiry it was identified that institutional reports were not being properly posted as required by the program. Identification as a repeat finding: Not applicable, not a repeat finding. Recommendation: We recommend APU design and implement internal control procedures to ensure compliance with the grant reporting requirements are met. Views of Responsible Officials and Corrective Action: Management concurs with the finding. Alaska Pacific University has taken corrective action for the audit finding. The new controls in place are to calendar reporting posting due dates and Sponsored Programs verification of APU website required postings.
Show full finding ▾Hide full finding ▴2021-001 - Reporting ? Noncompliance and Significant Deficiency in Internal Control over Compliance Federal Agency: Department of Education Program Name: Education Stabilization Fund Award Number: P425F200360 Assistance Listing Number: 84.425F P425F200360 ? 20B Criteria: In accordance with Uniform Guidance, APU must comply with the Federal Award compliance requirements as dictated by the grant award and OMB Compliance Supplement. Per the guidance of the compliance supplement and granting agency APU was required to publicly post their reporting for the institutional portion of HEERF funding received on their website where student assistance funding was posted. Condition: Reports were not publicly posted as required by grant requirements. Cause: Sufficient controls were not in place to ensure reporting was publicly posted as required. Effect or potential effect: APU did not publicly posted as required by grant requirements was not in compliance with the grant reporting requirements. Questioned costs: None identified. Context: In accordance with Uniform guidance the auditor performed inquiries with staff and management surrounding to controls and procedures surrounding the compliance requirements of the major programs. Through this inquiry it was identified that institutional reports were not being properly posted as required by the program. Identification as a repeat finding: Not applicable, not a repeat finding. Recommendation: We recommend APU design and implement internal control procedures to ensure compliance with the grant reporting requirements are met. Views of Responsible Officials and Corrective Action: Management concurs with the finding. Alaska Pacific University has taken corrective action for the audit finding. The new controls in place are to calendar reporting posting due dates and Sponsored Programs verification of APU website required postings.
Name of Contract Person: Sheila King, Chief Financial Officer (907) 564-8204 Finding 2021-001 Reporting-Noncompliance and Significant Deficiency in Internal Control over Compliance Corrective Action: Alaska Pacific University has taken corrective action for the audit finding. The new controls in place are to calendar reporting posting due dates and Sponsored Programs verification of APU website required postings. Completion Date: Implemented immediately.
FAC accepted this audit on February 25, 2021 — management decision was due August 25, 2021.
FAC accepted this audit on March 3, 2020 — management decision was due September 3, 2020.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 18, 2017 — management decision was due June 18, 2018.
GSA_MIGRATION
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2016-001
FAC accepted this audit on February 15, 2017 — management decision was due August 15, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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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