EIN: 540536100
UEI: ZMJRQKGCJ4E8
Audited by: BDO USA, P.C.
Oversight agency: 19 [Department of State]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 13, 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 July 13, 2026 (50 days ago).
What is a management decision? →FAC accepted this audit on December 10, 2024 — management decision was due June 10, 2025.
During our testing of the procurement, suspension and debarment compliance requirements, we identified one procurement sample out of a total of ten procurement samples tested wherein management was unable to provide evidence that the suspension and debarment check was performed prior to entering into contract with the vendor. Management had most recently performed a suspension and debarment check on this vendor in 2021 for a previously covered transaction. Management has also performed a new suspension and debarment check on this vendor when this condition was identified noting no suspension and debarment issues. Cause: ChildFund policies and procedures did not require suspension and debarment checks be performed prior to entering a covered transaction if a check had been done within the previous three years. Effect: Failure to timely verify that a vendor is not suspended or debarred prior to each covered transaction with that vendor could result in unintentionally entering into a contract with an vendor that is suspended or barred from performing work for the Federal government. Questioned Costs: There are no known or likely questioned costs. Context: This is a condition based on testing of ChildFund’s compliance with specified requirements. The prevalence of the finding is detailed in the condition section above. The samples were selected using a non-statistical method. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management perform the suspension and debarment checks before each covered transaction is executed. Views of Responsible Officials: Management agrees with the finding. Please see Appendix B for Management’s Corrective Action Plan.
Show full finding ▾Hide full finding ▴001 Internal Control over Compliance and Compliance with Procurement, Suspension and Debarment Requirement Identification of the Federal Program: United States Agency for International Development (USAID) Assistance Listing Number: 98.001 Assistance Listing Name: USAID Foreign Assistance for Programs Overseas Pass-through Award Information: Pass-through Entity Pass-through Award Number Award Period IPE Global Limited IPE-DOM-2022 January 25, 2022 through August 31, 2023 Criteria or Specific Requirement: In accordance with §200.303(a), Internal Controls, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. In accordance with §200.213 and §180.300, Suspension and Debarment, non-federal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Non-federal entities must either check for exclusions in the System for Award Management (SAM); collect a certification from the entity, or add a clause or condition to the covered transaction with the entity prior to entering into a covered transaction with a non-federal entity. In addition, in accordance with §180.415(b), non-federal entities cannot renew or extend covered transactions (other than no-cost time extension) with any excluded person, or under which an excluded person is a principal, unless the non-federal entity obtains an exception under §180.135. Condition: During our testing of the procurement, suspension and debarment compliance requirements, we identified one procurement sample out of a total of ten procurement samples tested wherein management was unable to provide evidence that the suspension and debarment check was performed prior to entering into contract with the vendor. Management had most recently performed a suspension and debarment check on this vendor in 2021 for a previously covered transaction. Management has also performed a new suspension and debarment check on this vendor when this condition was identified noting no suspension and debarment issues. Cause: ChildFund policies and procedures did not require suspension and debarment checks be performed prior to entering a covered transaction if a check had been done within the previous three years. Effect: Failure to timely verify that a vendor is not suspended or debarred prior to each covered transaction with that vendor could result in unintentionally entering into a contract with an vendor that is suspended or barred from performing work for the Federal government. Questioned Costs: There are no known or likely questioned costs. Context: This is a condition based on testing of ChildFund’s compliance with specified requirements. The prevalence of the finding is detailed in the condition section above. The samples were selected using a non-statistical method. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management perform the suspension and debarment checks before each covered transaction is executed. Views of Responsible Officials: Management agrees with the finding. Please see Appendix B for Management’s Corrective Action Plan.
Internal Control over Compliance and Compliance with Procurement, Suspension and Debarment Requirement Contact: Laura Meloy, VP, Finance Completion Date: June 30, 2025 Corrective Action: The vetting conducted for the subject procurement aligns with ChildFund’s current terrorist vetting policy and procedures. As a multi-donor organization operating globally, ChildFund faces varying thresholds and requirements for vetting vendors, contractors, suppliers, service providers, and consultants depending on the specific donor. In some cases, there may be no threshold at all. In order to make sure we follow the most restricted situation and requirements, we will update our terrorist vetting policy and procedures to ensure compliance with the most restricted donor by conducting repetitive vetting within a reasonable timeframe and threshold. Once this update is complete, we will ensure that the revised policy and procedures are adequately communicated throughout the organization and that appropriate internal controls are put in place.
During BDO’s testing of the FFATA reporting, we tested the only subrecipient in the major program. ChildFund entered into the subaward agreement with the entity in January 2024, however ChildFund did not report activity in the FSRS system until October 2024. Cause: There was turnover at ChildFund in the personnel who is responsible for the Transparency Act reports and it was not initially identified that someone had not assumed that responsibility until our audit procedures identified the missing report. Effect: Failure to properly track all Transparency Act reporting requirements impacts the Federal agency from obtaining performance information required to assess award performance on a macro level. Questioned Costs: There are no questioned costs as the items outlined above are all matters relate to late submission of required reports. Context: This is a condition identified during BDO’s testing of Transparency Act reports. We tested the only required FFATA report submission for the year ended June 30, 2024. Repeat Finding: This finding is not a repeat finding. Recommendation: To facilitate accurate and timely reporting and compliance with the terms and conditions of federal awards, BDO recommends management implement a process by which approvals, submission considerations and supporting documentation for programmatic reports and Transparency Act reports is maintained in a centralized location. Views of Responsible Officials: Management agrees with the finding. Please see Appendix B for Management’s Corrective Action Plan.
Show full finding ▾Hide full finding ▴Internal Control over Compliance and Compliance with the Reporting Compliance Requirement Identification of the Federal Program: United States Agency for International Development (USAID) Assistance Listing Number: 98.001 Assistance Listing Name: USAID Foreign Assistance for Programs Overseas Award Number: 720BHA24GR00016 Award Period: December 15, 2023 through December 31, 2026 Criteria or Specific Requirement: In accordance with §200.303(a), Internal Controls, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. In accordance with the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The prime awardee is required to file a Transparency Act sub-award report by the end of the month following the month in which the prime recipient awards any sub-grant granter than or equal to $30,000. Condition: During BDO’s testing of the FFATA reporting, we tested the only subrecipient in the major program. ChildFund entered into the subaward agreement with the entity in January 2024, however ChildFund did not report activity in the FSRS system until October 2024. Cause: There was turnover at ChildFund in the personnel who is responsible for the Transparency Act reports and it was not initially identified that someone had not assumed that responsibility until our audit procedures identified the missing report. Effect: Failure to properly track all Transparency Act reporting requirements impacts the Federal agency from obtaining performance information required to assess award performance on a macro level. Questioned Costs: There are no questioned costs as the items outlined above are all matters relate to late submission of required reports. Context: This is a condition identified during BDO’s testing of Transparency Act reports. We tested the only required FFATA report submission for the year ended June 30, 2024. Repeat Finding: This finding is not a repeat finding. Recommendation: To facilitate accurate and timely reporting and compliance with the terms and conditions of federal awards, BDO recommends management implement a process by which approvals, submission considerations and supporting documentation for programmatic reports and Transparency Act reports is maintained in a centralized location. Views of Responsible Officials: Management agrees with the finding. Please see Appendix B for Management’s Corrective Action Plan.
Internal Control over Compliance and Compliance with the Reporting Compliance Requirement Contact: Laura Meloy, VP, Finance Completion Date: Completed Corrective Action: The ChildFund Management team has taken immediate action by creating the organization’s profile and account on the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). We have also submitted the required report for the previous period. Moving forward, the Grants and Project Management team will be responsible for managing this requirement by tracking and reporting each subaward in a timely manner, following FFATA legislation and Office of Management and Budgets guidance to report subawards greater than or equal to $30,000 by the end of the month following the month in which ChildFund issues any subawards under any federal awards.
ChildFund has documented expenditure policies and procedures. ChildFund’s policies are designed to ensure grant expenses are reviewed and approved timely to ensure proper accounting. However, as identified below, the review and approval process did not operate as designed. However, in seven out of our 40 samples tested, BDO identified instances in which the expenditures were reported within the incorrect financial reporting period. These errors all occurred at the same office location. These expenditures did occur in the award period. Cause: ChildFund has documented expenditure policies and procedures. However, as identified above, the review and approval process for the samples identified above did not operate as designed. Effect: The lack of adherence to established internal control policies and procedures can lead to noncompliance with federal statutes, regulations, and the provisions of award agreements which could ultimately lead to disallowed costs for the major program. Questioned Costs: As all of the costs noted were within the award period of performance, there are no questioned costs to report. Context: This is a condition identified per review of ChildFund’s compliance with allocability and allowability provisions of the Uniform Guidance. The prevalence of this finding is detailed in the condition section above. Samples were selected using a non-statistical method. Repeat Finding: This is not a repeat finding from the previous year. Recommendation: BDO recommends ChildFund adhere to its documented policies and procedures regarding approval and recording of expenditures. Views of Responsible Officials: Management agrees with the finding. Please see Appendix B for Management’s Corrective Action Plan.
Show full finding ▾Hide full finding ▴Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Identification of the Federal Program: United States Agency for International Development (USAID) Assistance Listing Number: 98.001 Assistance Listing Name: USAID Foreign Assistance for Programs Overseas Pass-through Award Information: Pass-through Entity Pass-through Award Number Award Period IPE Global Limited IPE-DOM-2022 January 25, 2022 through August 31, 2023 Criteria or Specific Requirement: In accordance with §200.302 Financial Management, a non-federal entity's financial management systems, including records documenting compliance with federal statutes, regulations, and the terms and conditions of the federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the federal statutes, regulations, and the terms and conditions of the federal award. The financial management system of each non-federal entity must provide for the following: (1) Identification, in its accounts, of all federal awards received and expended and the federal programs under which they were received. (2) Accurate, current, and complete disclosure of the financial results of each federal award or program in accordance with the reporting requirements set forth in §200.327 Financial Reporting and §200.328 Monitoring and Reporting Program Performance. (3) Records that identify adequately the source and application of funds for federally-funded activities. (4) Effective control over, and accountability for, all funds, property, and other assets. Additionally, §200.303 Internal Controls states that a non-federal entity must (a) establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: ChildFund has documented expenditure policies and procedures. ChildFund’s policies are designed to ensure grant expenses are reviewed and approved timely to ensure proper accounting. However, as identified below, the review and approval process did not operate as designed. However, in seven out of our 40 samples tested, BDO identified instances in which the expenditures were reported within the incorrect financial reporting period. These errors all occurred at the same office location. These expenditures did occur in the award period. Cause: ChildFund has documented expenditure policies and procedures. However, as identified above, the review and approval process for the samples identified above did not operate as designed. Effect: The lack of adherence to established internal control policies and procedures can lead to noncompliance with federal statutes, regulations, and the provisions of award agreements which could ultimately lead to disallowed costs for the major program. Questioned Costs: As all of the costs noted were within the award period of performance, there are no questioned costs to report. Context: This is a condition identified per review of ChildFund’s compliance with allocability and allowability provisions of the Uniform Guidance. The prevalence of this finding is detailed in the condition section above. Samples were selected using a non-statistical method. Repeat Finding: This is not a repeat finding from the previous year. Recommendation: BDO recommends ChildFund adhere to its documented policies and procedures regarding approval and recording of expenditures. Views of Responsible Officials: Management agrees with the finding. Please see Appendix B for Management’s Corrective Action Plan.
Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Laura Meloy, VP, Finance Completion Date: June 30, 2025 Corrective Action: The ChildFund Management team has taken immediate action to discuss the importance of proper period end cut-offs with the Accounting and Grants Teams. Moving forward, the Grants and Project Management team will discuss expense cut-offs during the kick-off meetings and the importance of year-end accruals. The Accounting Department will also provide additional training and reminders around year-end cut-offs and the importance of reviewing invoice dates for accruals that are under our normal threshold of $1,000 USD for grants.
FAC accepted this audit on January 8, 2024 — management decision was due July 8, 2024.
FAC accepted this audit on November 14, 2022 — management decision was due May 14, 2023.
FAC accepted this audit on December 19, 2021 — management decision was due June 19, 2022.
The internal controls established for the review and approval of the SEFA to ensure its completeness and accuracy did not operate as designed. During our testing of management?s preparation of the SEFA, it was determined that a federal award was excluded from inclusion on the original SEFA report. Management subsequently corrected the SEFA to reflect the inclusion of the grant. Cause: ChildFund only prepares the SEFA once per year in conjunction with the annual audit. This annual process lends itself to less familiarity with the processes necessary to provide a complete SEFA reporting package and turnover in key personnel historically involved in the SEFA process negatively impacted the process. Effect: Failure to present the SEFA correctly can result in incorrect major program selection and incorrect reporting to federal agencies. The finding identified was not of a magnitude to impact BDO?s selection of major programs. Questioned Costs: None. Context: The nature of this finding is detailed in the condition section above. Any samples selected as part of the overall SEFA review and testing of expenses and subrecipients were performed using a non-statistical method. Repeat Finding: This is not a repeat finding. Recommendation: We recommend management to continue to focus on training for both preparer and reviewers of the SEFA to ensure the documented policies and procedures can be performed as prescribed to comply with Section ?200.510(b). This will ensure that the SEFA provides all relevant information as proscribed. Views of Responsible Officials: ChildFund management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Show full finding ▾Hide full finding ▴Identification of the Federal Program: United States Agency for International Development CFDA Number: 98.001 CFDA Name: USAID Foreign Assistance for Programs Overseas Grant Award Numbers under the Uniform Guidance Requirements: Pass-through Award: Pass-through Entity Award Number Award Period IPE Global Limited Partnerships for Affordable Healthcare Access & Longevity AID-386-A-15-00014 September 1, 2019 through August 31, 2022 Criteria: CFR Section ?200.510(b) states in part: ?The auditee must also prepare a schedule of expenditures of Federal Awards (SEFA) for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section ?200.502 Basis for determining Federal awards expended.? The schedule must provide total Federal awards expended for each individual Federal program. In accordance with ?200.302 Financial Management, a non-federal entity?s financial management systems, including records documenting compliance with federal statutes, regulations, and the terms and conditions of the federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the federal statutes, regulations, and the terms and conditions of the federal award. The financial management system of each non-federal entity must provide for the following: (1) Identification, in its accounts, of all federal awards received and expended and the federal programs under which they were received. (2) Accurate, current, and complete disclosure of the financial results of each federal award or program in accordance with the reporting requirements set forth in ?200.327 Financial Reporting and ?200.328 Monitoring and Reporting Program Performance. (3) Records that identify adequately the source and application of funds for federally-funded activities. (4) Effective control over, and accountability for, all funds, property, and other assets. Condition: The internal controls established for the review and approval of the SEFA to ensure its completeness and accuracy did not operate as designed. During our testing of management?s preparation of the SEFA, it was determined that a federal award was excluded from inclusion on the original SEFA report. Management subsequently corrected the SEFA to reflect the inclusion of the grant. Cause: ChildFund only prepares the SEFA once per year in conjunction with the annual audit. This annual process lends itself to less familiarity with the processes necessary to provide a complete SEFA reporting package and turnover in key personnel historically involved in the SEFA process negatively impacted the process. Effect: Failure to present the SEFA correctly can result in incorrect major program selection and incorrect reporting to federal agencies. The finding identified was not of a magnitude to impact BDO?s selection of major programs. Questioned Costs: None. Context: The nature of this finding is detailed in the condition section above. Any samples selected as part of the overall SEFA review and testing of expenses and subrecipients were performed using a non-statistical method. Repeat Finding: This is not a repeat finding. Recommendation: We recommend management to continue to focus on training for both preparer and reviewers of the SEFA to ensure the documented policies and procedures can be performed as prescribed to comply with Section ?200.510(b). This will ensure that the SEFA provides all relevant information as proscribed. Views of Responsible Officials: ChildFund management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Finding 2021-001 Reporting (Preparation of the Schedule of Expenditures of Federal Awards) Contact: Jim Tuite, CFO at (804) 756-2713 Completion Date: November 2021 Corrective Action ? ChildFund has taken immediate corrective action to ensure that all federal expenditures are reflected correctly in the Schedule of Expenditures of Federal Awards. Staff responsible for preparation of the schedule have received additional instruction on how to accurately prepare and finalize the schedule.
FAC accepted this audit on December 17, 2020 — management decision was due June 17, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 16, 2018 — management decision was due June 16, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on February 11, 2018 — management decision was due August 11, 2018.
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
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