diff --git a/controllers/accesslogpolicy_controller.go b/controllers/accesslogpolicy_controller.go
index 77bdb5e8..fd5f9bee 100644
--- a/controllers/accesslogpolicy_controller.go
+++ b/controllers/accesslogpolicy_controller.go
@@ -128,21 +128,6 @@ func (r *accessLogPolicyReconciler) reconcile(ctx context.Context, req ctrl.Requ
 
 	r.eventRecorder.Event(alp, corev1.EventTypeNormal, k8s.ReconcilingEvent, "Started reconciling")
 
-	if alp.Spec.TargetRef.Group != gwv1beta1.GroupName {
-		message := fmt.Sprintf("The targetRef's Group must be \"%s\" but was \"%s\"",
-			gwv1beta1.GroupName, alp.Spec.TargetRef.Group)
-		r.eventRecorder.Event(alp, corev1.EventTypeWarning, k8s.FailedReconcileEvent, message)
-		return r.updateAccessLogPolicyStatus(ctx, alp, gwv1alpha2.PolicyReasonInvalid, message)
-	}
-
-	validKinds := []string{"Gateway", "HTTPRoute", "GRPCRoute"}
-	if !slices.Contains(validKinds, string(alp.Spec.TargetRef.Kind)) {
-		message := fmt.Sprintf("The targetRef's Kind must be \"Gateway\", \"HTTPRoute\", or \"GRPCRoute\""+
-			" but was \"%s\"", alp.Spec.TargetRef.Kind)
-		r.eventRecorder.Event(alp, corev1.EventTypeWarning, k8s.FailedReconcileEvent, message)
-		return r.updateAccessLogPolicyStatus(ctx, alp, gwv1alpha2.PolicyReasonInvalid, message)
-	}
-
 	if !alp.DeletionTimestamp.IsZero() {
 		return r.reconcileDelete(ctx, alp)
 	} else {
@@ -175,6 +160,21 @@ func (r *accessLogPolicyReconciler) reconcileUpsert(ctx context.Context, alp *an
 		return err
 	}
 
+	if alp.Spec.TargetRef.Group != gwv1beta1.GroupName {
+		message := fmt.Sprintf("The targetRef's Group must be \"%s\" but was \"%s\"",
+			gwv1beta1.GroupName, alp.Spec.TargetRef.Group)
+		r.eventRecorder.Event(alp, corev1.EventTypeWarning, k8s.FailedReconcileEvent, message)
+		return r.updateAccessLogPolicyStatus(ctx, alp, gwv1alpha2.PolicyReasonInvalid, message)
+	}
+
+	validKinds := []string{"Gateway", "HTTPRoute", "GRPCRoute"}
+	if !slices.Contains(validKinds, string(alp.Spec.TargetRef.Kind)) {
+		message := fmt.Sprintf("The targetRef's Kind must be \"Gateway\", \"HTTPRoute\", or \"GRPCRoute\""+
+			" but was \"%s\"", alp.Spec.TargetRef.Kind)
+		r.eventRecorder.Event(alp, corev1.EventTypeWarning, k8s.FailedReconcileEvent, message)
+		return r.updateAccessLogPolicyStatus(ctx, alp, gwv1alpha2.PolicyReasonInvalid, message)
+	}
+
 	targetRefNamespace := k8s.NamespaceOrDefault(alp.Spec.TargetRef.Namespace)
 	if targetRefNamespace != alp.Namespace {
 		message := fmt.Sprintf("The targetRef's namespace, \"%s\", does not match the Access Log Policy's"+
diff --git a/pkg/gateway/model_build_access_log_subscription.go b/pkg/gateway/model_build_access_log_subscription.go
index 2a8b2bba..71448a44 100644
--- a/pkg/gateway/model_build_access_log_subscription.go
+++ b/pkg/gateway/model_build_access_log_subscription.go
@@ -4,6 +4,7 @@ import (
 	"context"
 	"fmt"
 
+	"github.com/aws/aws-sdk-go/aws"
 	"sigs.k8s.io/controller-runtime/pkg/client"
 
 	anv1alpha1 "github.com/aws/aws-application-networking-k8s/pkg/apis/applicationnetworking/v1alpha1"
@@ -57,26 +58,29 @@ type accessLogSubscriptionModelBuildTask struct {
 }
 
 func (t *accessLogSubscriptionModelBuildTask) run(ctx context.Context) error {
+	var eventType = core.CreateEvent
+	if t.accessLogPolicy.DeletionTimestamp != nil {
+		eventType = core.DeleteEvent
+	} else if _, ok := t.accessLogPolicy.Annotations[anv1alpha1.AccessLogSubscriptionAnnotationKey]; ok {
+		eventType = core.UpdateEvent
+	}
+
 	sourceType := model.ServiceSourceType
 	if t.accessLogPolicy.Spec.TargetRef.Kind == "Gateway" {
 		sourceType = model.ServiceNetworkSourceType
 	}
 
 	sourceName, err := utils.TargetRefToLatticeResourceName(t.accessLogPolicy.Spec.TargetRef, t.accessLogPolicy.Namespace)
-	if err != nil {
+	if err != nil && eventType != core.DeleteEvent {
 		return err
 	}
 
 	destinationArn := t.accessLogPolicy.Spec.DestinationArn
 	if destinationArn == nil {
-		return fmt.Errorf("access log policy's destinationArn cannot be nil")
-	}
-
-	var eventType = core.CreateEvent
-	if t.accessLogPolicy.DeletionTimestamp != nil {
-		eventType = core.DeleteEvent
-	} else if _, ok := t.accessLogPolicy.Annotations[anv1alpha1.AccessLogSubscriptionAnnotationKey]; ok {
-		eventType = core.UpdateEvent
+		if eventType != core.DeleteEvent {
+			return fmt.Errorf("access log policy's destinationArn cannot be nil")
+		}
+		destinationArn = aws.String("")
 	}
 
 	var status *model.AccessLogSubscriptionStatus
diff --git a/pkg/gateway/model_build_access_log_subscription_test.go b/pkg/gateway/model_build_access_log_subscription_test.go
index b6e4f78b..5ca24864 100644
--- a/pkg/gateway/model_build_access_log_subscription_test.go
+++ b/pkg/gateway/model_build_access_log_subscription_test.go
@@ -276,6 +276,67 @@ func Test_BuildAccessLogSubscription(t *testing.T) {
 			onlyCompareSpecs: true,
 			expectedError:    nil,
 		},
+		{
+			description: "Delete event skips targetRef validation",
+			input: &anv1alpha1.AccessLogPolicy{
+				ObjectMeta: apimachineryv1.ObjectMeta{
+					Namespace:         namespace,
+					Name:              name,
+					DeletionTimestamp: &apimachineryv1.Time{},
+					Annotations: map[string]string{
+						anv1alpha1.AccessLogSubscriptionAnnotationKey: "arn:aws:vpc-lattice:us-west-2:123456789012:accesslogsubscription/als-12345678901234567",
+					},
+				},
+				Spec: anv1alpha1.AccessLogPolicySpec{
+					DestinationArn: aws.String(s3DestinationArn),
+					TargetRef: &gwv1alpha2.PolicyTargetReference{
+						Kind: "Foo",
+						Name: name,
+					},
+				},
+			},
+			expectedOutput: &lattice.AccessLogSubscription{
+				Spec: lattice.AccessLogSubscriptionSpec{
+					SourceType:        lattice.ServiceSourceType,
+					SourceName:        "",
+					DestinationArn:    s3DestinationArn,
+					ALPNamespacedName: expectedNamespacedName,
+					EventType:         core.DeleteEvent,
+				},
+			},
+			onlyCompareSpecs: true,
+			expectedError:    nil,
+		},
+		{
+			description: "Delete event skips destinationArn validation",
+			input: &anv1alpha1.AccessLogPolicy{
+				ObjectMeta: apimachineryv1.ObjectMeta{
+					Namespace:         namespace,
+					Name:              name,
+					DeletionTimestamp: &apimachineryv1.Time{},
+					Annotations: map[string]string{
+						anv1alpha1.AccessLogSubscriptionAnnotationKey: "arn:aws:vpc-lattice:us-west-2:123456789012:accesslogsubscription/als-12345678901234567",
+					},
+				},
+				Spec: anv1alpha1.AccessLogPolicySpec{
+					TargetRef: &gwv1alpha2.PolicyTargetReference{
+						Kind: gatewayKind,
+						Name: name,
+					},
+				},
+			},
+			expectedOutput: &lattice.AccessLogSubscription{
+				Spec: lattice.AccessLogSubscriptionSpec{
+					SourceType:        lattice.ServiceNetworkSourceType,
+					SourceName:        name,
+					DestinationArn:    "",
+					ALPNamespacedName: expectedNamespacedName,
+					EventType:         core.DeleteEvent,
+				},
+			},
+			onlyCompareSpecs: true,
+			expectedError:    nil,
+		},
 	}
 
 	for _, tt := range tests {