EIN: 521398742
UEI: G47YDFGLXE83
Audited by: GELMAN, ROSENBERG & FREEDMAN
Oversight agency: 19 [Department of State]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 20, 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 April 20, 2026 (130 days ago).
What is a management decision? →CIPE did not properly allocate employee time to Federal programs in accordance with actual time worked, resulting in inaccurate charges to Federal awards. Additionally, CIPE did not maintain adequate oversight of budget-to-actual expenditures, leading to potential mismanagement of Federal funds. Cause: 1. The misallocation of Federal funds was primarily due to a lack of adequate training for staff on time and effort requirements and failure to implement adequate tracking systems. 2. The Budget Oversight deficiency was due primarily to a lack of regular budget reviews, inadequate financial reporting processes, and turnover in key personnel. Effect or Potential Effect: 1. The misallocation of employee time increases the risk of unallowable costs being charged to Federal programs, which could result in questioned costs and potential repayment of funds. 2. Lack of oversight over budget-to-actual expenditures may lead to noncompliance with grant requirements, inefficient use of funds, or missed opportunities to reallocate resources effectively. Questioned Costs: None Context: This finding is considered systemic rather than isolated. The entity has not had prior findings related to time allocations or budget monitoring in recent years. Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend that CIPE: 1. Establish and enforce a robust time and effort reporting system to ensure employee time is allocated accurately and in compliance with Federal regulations. Provide training to employees and supervisors on proper reporting requirements. 2. Implement regular budget-to-actual reviews to identify variances and take corrective actions promptly. Develop a formalized process for financial oversight that includes periodic reporting to management and grant administrators.
Show full finding ▾Hide full finding ▴Finding Number: 2023-001 – Time Allocation and Budget Monitoring Federal Agencies: United States Department of State Federal Programs: All programs under Assistance Listing Number 19.345 Assistance Listing Numbers: 19.345 Award Identification Number and Year: All awards under Assistance Listing Number 19.345 Criteria or Specific Requirement: 1. Time and Effort Reporting: According to 2 CFR §200.430(i), charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal controls that provide reasonable assurance that the charges are accurate, allowable, and properly allocated. 2. Budget Management: Per 2 CFR §200.308, recipients of Federal funds must monitor actual expenditures against the approved budget to ensure funds are used for allowable activities and to avoid over- or underspending. Condition: CIPE did not properly allocate employee time to Federal programs in accordance with actual time worked, resulting in inaccurate charges to Federal awards. Additionally, CIPE did not maintain adequate oversight of budget-to-actual expenditures, leading to potential mismanagement of Federal funds. Cause: 1. The misallocation of Federal funds was primarily due to a lack of adequate training for staff on time and effort requirements and failure to implement adequate tracking systems. 2. The Budget Oversight deficiency was due primarily to a lack of regular budget reviews, inadequate financial reporting processes, and turnover in key personnel. Effect or Potential Effect: 1. The misallocation of employee time increases the risk of unallowable costs being charged to Federal programs, which could result in questioned costs and potential repayment of funds. 2. Lack of oversight over budget-to-actual expenditures may lead to noncompliance with grant requirements, inefficient use of funds, or missed opportunities to reallocate resources effectively. Questioned Costs: None Context: This finding is considered systemic rather than isolated. The entity has not had prior findings related to time allocations or budget monitoring in recent years. Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend that CIPE: 1. Establish and enforce a robust time and effort reporting system to ensure employee time is allocated accurately and in compliance with Federal regulations. Provide training to employees and supervisors on proper reporting requirements. 2. Implement regular budget-to-actual reviews to identify variances and take corrective actions promptly. Develop a formalized process for financial oversight that includes periodic reporting to management and grant administrators.
Views of Responsible Officials: Management has implemented mandatory on-boarding training and annual training of all staff on overall grant management, with a focus on compliant entry of time and effort. New budgeting and forecasting tools and processes have been implemented to allow more effective and timely monitoring of expenditures. In addition, CIPE has reviewed and revised relevant policies to ensure they align with best practices. CIPE worked closely with stakeholders on all these remedial efforts.
CIPE did not have adequate internal controls in place to monitor the quality and efficiency of services provided by third-party contractors funded by Federal programs. Specifically, the absence of performance metrics, lack of regular reviews, or failure to verify compliance with contract terms. Cause: The lack of controls resulted from insufficient resources dedicated to contract management, lack of a formalized monitoring framework, and turnover in staff responsible for oversight. Effect or Potential Effect: Failure to monitor third-party performance increases the risk of substandard services, inefficiencies, and noncompliance with Federal program requirements. This could potentially lead to questioned costs and jeopardize program outcomes. Questioned Costs: None Context: This finding is considered systemic rather than isolated. The entity has not had prior findings related to contractor monitoring in recent years. Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend that CIPE: 1. Develop and implement a formalized monitoring framework to oversee third-party contractors, including the establishment of performance metrics and periodic evaluations. 2. Assign responsibility for monitoring to specific staff members and provide training to ensure consistent oversight practices. 3. Require regular reporting from contractors on progress and performance, and conduct periodic site visits or audits as appropriate.
Show full finding ▾Hide full finding ▴Finding Number: 2023-002 – Contractor Monitoring Federal Agencies: United States Department of State Federal Programs: All programs under Assistance Listing Number 19.345 Assistance Listing Numbers: 19.345 Award Identification Number and Year: All awards under Assistance Listing Number 19.345 Criteria or Specific Requirement: Per 2 CFR §200.318(b), non-Federal entities must maintain oversight to ensure that contractors perform in accordance with the terms, conditions, and specifications of their contracts. Effective monitoring includes evaluating the quality and timeliness of services and ensuring that contractors meet performance expectations and compliance requirements. Condition: CIPE did not have adequate internal controls in place to monitor the quality and efficiency of services provided by third-party contractors funded by Federal programs. Specifically, the absence of performance metrics, lack of regular reviews, or failure to verify compliance with contract terms. Cause: The lack of controls resulted from insufficient resources dedicated to contract management, lack of a formalized monitoring framework, and turnover in staff responsible for oversight. Effect or Potential Effect: Failure to monitor third-party performance increases the risk of substandard services, inefficiencies, and noncompliance with Federal program requirements. This could potentially lead to questioned costs and jeopardize program outcomes. Questioned Costs: None Context: This finding is considered systemic rather than isolated. The entity has not had prior findings related to contractor monitoring in recent years. Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend that CIPE: 1. Develop and implement a formalized monitoring framework to oversee third-party contractors, including the establishment of performance metrics and periodic evaluations. 2. Assign responsibility for monitoring to specific staff members and provide training to ensure consistent oversight practices. 3. Require regular reporting from contractors on progress and performance, and conduct periodic site visits or audits as appropriate.
Views of Responsible Officials: Management is implementing a new oversight and monitoring program that trains third-party contractors, qualifies them to do business with CIPE, and terminates the relationship for non-compliance with the terms, conditions and specifications of their contracts. This program will be managed by the Legal and Compliance Department with significant support from the Grants Management department. Refined contractual language with third party contractors will require the submission of accurate and timely reports before any payments are made to contractors. In 2026, CIPE will institute an internal process staffed by multi-functional teams to perform site visits and audits, in line with the requirements of the new oversight and monitoring program.
CIPE did not submit its Single Audit report for the fiscal year ending September 30, 2023 to the Federal Audit Clearinghouse (FAC) within the required nine-month deadline. Cause: The late submission was due to a number of factors, including turnover in key positions on the finance team, accounting system changes and overall lack of resources available dedicated to completing the annual audit in a timely manner. Effect or Potential Effect: Failure to submit the Single Audit report by the required deadline results in noncompliance with Federal regulations, potentially delaying Federal oversight and impacting CIPE’s ability to access Federal funding in the future. Questioned Costs: None Context: This finding is considered systemic rather than isolated. The entity has not had prior findings related to late submissions in recent years. However, the combination of new financial system implementation and staff turnover created unusual circumstances that delayed preparation of accurate financial information and completion of the audit. Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend that CIPE implement controls to ensure timely submission of the Single Audit report, such as: 1. Establishing internal timelines that allow for adequate review and submission well before the due date. 2. Enhancing oversight of the audit process to monitor compliance with Uniform Guidance deadlines. 3. Providing training to relevant personnel on Federal reporting requirements.
Show full finding ▾Hide full finding ▴Finding Number: 2023-003 – Late Single Audit Report Submission Federal Agencies: All Federal Programs: All Assistance Listing Numbers: All Award Identification Number and Year: All Criteria or Specific Requirement: Per 2 CFR §200.512(a), non-Federal entities that expend $750,000 or more in Federal awards during their fiscal year are required to complete and submit their Single Audit report to the FAC within nine months of the end of their fiscal year or within 30 days of receiving the auditor’s report, whichever is earlier. Condition: CIPE did not submit its Single Audit report for the fiscal year ending September 30, 2023 to the Federal Audit Clearinghouse (FAC) within the required nine-month deadline. Cause: The late submission was due to a number of factors, including turnover in key positions on the finance team, accounting system changes and overall lack of resources available dedicated to completing the annual audit in a timely manner. Effect or Potential Effect: Failure to submit the Single Audit report by the required deadline results in noncompliance with Federal regulations, potentially delaying Federal oversight and impacting CIPE’s ability to access Federal funding in the future. Questioned Costs: None Context: This finding is considered systemic rather than isolated. The entity has not had prior findings related to late submissions in recent years. However, the combination of new financial system implementation and staff turnover created unusual circumstances that delayed preparation of accurate financial information and completion of the audit. Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend that CIPE implement controls to ensure timely submission of the Single Audit report, such as: 1. Establishing internal timelines that allow for adequate review and submission well before the due date. 2. Enhancing oversight of the audit process to monitor compliance with Uniform Guidance deadlines. 3. Providing training to relevant personnel on Federal reporting requirements.
Views of Responsible Officials: Management has made significant changes in staffing and processes to ensure future Single Audit reports are completed within the required timeframes.
FAC accepted this audit on April 24, 2022 — management decision was due October 24, 2022.
CIPE did not register their subawards (for two subgrantees) in the Federal Funding Accountability and Transparency Act Subaward Reporting System. Cause: Due to the sensitivity around the nature of the work being performed under this program, CIPE did not apply the latest compliance supplement issued by the Office of Management and Budget regarding subaward reporting requirements, and as a result did not adhere to the guidance. Effect or Potential Effect: CIPE could inadvertently fail to ensure that subrecipients are in compliance with Federal award agency regulations. Questioned Costs: None noted. Context: CIPE did not register their subawards in excess of $30,000 with the Federal Funding Accountability and Transparency Act Subaward Reporting System. Identification as a Repeat Finding, if Applicable: Not applicable. Recommendation: We recommend that CIPE update its policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered with the Federal Funding Accountability and Transparency Act Subaward Reporting System. In addition, CIPE should ensure any subawards are reported within the required time-frame. The list of data elements that are required to be reporting for each subaward in excess of $30,000 include the following: ?Subaward Date; ?Subawardee DUNS #; ?Amount of Subaward; ?Subaward Obligation/Action Date; ?Date of Report Submission; ?Subaward Number Name and Title of Responsible Official(s): Tabitha Wilson Forde, Managing Director, Operations Anticipated Completion Date: Completed, March 21, 2022
Show full finding ▾Hide full finding ▴Finding 2021-002: Federal Funding Accountability and Transparency Act Subaward Reporting Federal Programs: Assistance Listing Number #19.600 Criteria: As noted in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Condition: CIPE did not register their subawards (for two subgrantees) in the Federal Funding Accountability and Transparency Act Subaward Reporting System. Cause: Due to the sensitivity around the nature of the work being performed under this program, CIPE did not apply the latest compliance supplement issued by the Office of Management and Budget regarding subaward reporting requirements, and as a result did not adhere to the guidance. Effect or Potential Effect: CIPE could inadvertently fail to ensure that subrecipients are in compliance with Federal award agency regulations. Questioned Costs: None noted. Context: CIPE did not register their subawards in excess of $30,000 with the Federal Funding Accountability and Transparency Act Subaward Reporting System. Identification as a Repeat Finding, if Applicable: Not applicable. Recommendation: We recommend that CIPE update its policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered with the Federal Funding Accountability and Transparency Act Subaward Reporting System. In addition, CIPE should ensure any subawards are reported within the required time-frame. The list of data elements that are required to be reporting for each subaward in excess of $30,000 include the following: ?Subaward Date; ?Subawardee DUNS #; ?Amount of Subaward; ?Subaward Obligation/Action Date; ?Date of Report Submission; ?Subaward Number Name and Title of Responsible Official(s): Tabitha Wilson Forde, Managing Director, Operations Anticipated Completion Date: Completed, March 21, 2022
Views of Responsible Officials and Planned Corrective Actions: Because of the local operating environment, CIPE wanted to ensure the two subrecipients subject to reporting were comfortable having their information made publicly available. Confirmation was received and the FFATA reports have been completed.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
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