EIN: 920127531
UEI: NSWFFXFK8R26
Audited by: BDO USA, P.C.
Oversight agency: 84 [Department of Education]
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 19, 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 19, 2026 (171 days ago).
What is a management decision? →FAC accepted this audit on September 9, 2024 — management decision was due March 9, 2025.
FAC accepted this audit on October 25, 2023 — management decision was due April 25, 2024.
Finding 2023-001 Identification of the federal program Procurement and Suspension and Debarment – Significant Deficiency in Internal Control Over Compliance Assistance Listing Number 84.356A Alaska Native Educational Programs Grant number: S356A210034 Assistance Listing Number 84.299A Indian Education – Special Programs for Indian Children Grant number: S299A200075 Criteria or specific Requirement Condition Cause Effect or potential effect Questioned costs Context Identification as a repeat finding Recommendation Views of Responsible Official Internal controls should be designed and implemented to provide reasonable assurance that an entity with which Alaska Native Heritage Center (the Center) plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded for covered transactions under Uniform Guidance. Documentation that vendors are not debarred, suspended or otherwise excluded were not retained in the Center’s procurement files and thus, auditors were not able to test that relevant internal controls were operating effectively. Management lacked verification or documentation regarding the exclusion or debarment status of vendors for covered transactions under Uniform Guidance. Although former employees confirmed they had checked the system, management was unable to provide evidence to support their verification. Management might enter into a covered transaction with a vendor that is debarred, suspended or otherwise excluded. None Auditors were not able to verify internal controls over sampled procurements, since no documentation was retained. Not a repeat finding We recommend that management retain evidence of review that prospective vendors and suppliers are not on the suspension and debarment list for covered transactions under Uniform Guidance. We also recommend that checking the system is part of the grant on-boarding process. Management agrees with this finding. The Procurement Procedure has been updated to include affirmative action of the Grant Program Department performing a suspension and department review of all vendors to be paid using federal resources and creating documentation to verify compliance with this process.
Show full finding ▾Hide full finding ▴Finding 2023-001 Identification of the federal program Procurement and Suspension and Debarment – Significant Deficiency in Internal Control Over Compliance Assistance Listing Number 84.356A Alaska Native Educational Programs Grant number: S356A210034 Assistance Listing Number 84.299A Indian Education – Special Programs for Indian Children Grant number: S299A200075 Criteria or specific Requirement Condition Cause Effect or potential effect Questioned costs Context Identification as a repeat finding Recommendation Views of Responsible Official Internal controls should be designed and implemented to provide reasonable assurance that an entity with which Alaska Native Heritage Center (the Center) plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded for covered transactions under Uniform Guidance. Documentation that vendors are not debarred, suspended or otherwise excluded were not retained in the Center’s procurement files and thus, auditors were not able to test that relevant internal controls were operating effectively. Management lacked verification or documentation regarding the exclusion or debarment status of vendors for covered transactions under Uniform Guidance. Although former employees confirmed they had checked the system, management was unable to provide evidence to support their verification. Management might enter into a covered transaction with a vendor that is debarred, suspended or otherwise excluded. None Auditors were not able to verify internal controls over sampled procurements, since no documentation was retained. Not a repeat finding We recommend that management retain evidence of review that prospective vendors and suppliers are not on the suspension and debarment list for covered transactions under Uniform Guidance. We also recommend that checking the system is part of the grant on-boarding process. Management agrees with this finding. The Procurement Procedure has been updated to include affirmative action of the Grant Program Department performing a suspension and department review of all vendors to be paid using federal resources and creating documentation to verify compliance with this process.
Finding 2023-001 - Procurement and Suspension and Debarment - Significant Deficiency in Internal Control Over Compliance Corrective Action Plan The Procurement Procedure has been updated to include affirmative action of the Grant Program Department performing a suspension and department review of all vendors to be paid using federal resources and creating documentation to verify compliance with this process. Documentation will include evidence that verification was done on the Government -Wide System for Awards Management Exclusions (SAM Exclusions) at www.SAM.gov. This verification will be done before awarding of contracts and selection of vendors for expenses that are federally funded. Point of Contact: Jennifer McBride, Finance Director, 907-330-8054 Anticipated Completion Date: June 16, 2023
FAC accepted this audit on January 5, 2023 — management decision was due July 5, 2023.
FAC accepted this audit on July 12, 2021 — management decision was due January 12, 2022.
FAC accepted this audit on July 24, 2019 — management decision was due January 24, 2020.
FAC accepted this audit on July 4, 2018 — management decision was due January 4, 2019.
FAC accepted this audit on July 23, 2017 — management decision was due January 23, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 13, 2017 — management decision was due August 13, 2017.
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 Alaska →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
