Finding 1161011 (2023-002)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2025-10-20

AI Summary

  • Core Issue: CIPE lacks adequate internal controls to monitor third-party contractors, risking substandard services and noncompliance.
  • Impacted Requirements: Compliance with 2 CFR §200.318(b) for contractor oversight and performance evaluation is not being met.
  • Recommended Follow-Up: Implement a formal monitoring framework, assign oversight responsibilities, and establish regular reporting and evaluations for contractors.

Finding Text

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.

Corrective Action Plan

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.

Categories

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1160983 2023-001
    Material Weakness Repeat
  • 1160984 2023-002
    Material Weakness Repeat
  • 1160985 2023-003
    Material Weakness Repeat
  • 1160986 2023-001
    Material Weakness Repeat
  • 1160987 2023-002
    Material Weakness Repeat
  • 1160988 2023-003
    Material Weakness Repeat
  • 1160989 2023-001
    Material Weakness Repeat
  • 1160990 2023-002
    Material Weakness Repeat
  • 1160991 2023-003
    Material Weakness Repeat
  • 1160992 2023-001
    Material Weakness Repeat
  • 1160993 2023-002
    Material Weakness Repeat
  • 1160994 2023-003
    Material Weakness Repeat
  • 1160995 2023-001
    Material Weakness Repeat
  • 1160996 2023-002
    Material Weakness Repeat
  • 1160997 2023-003
    Material Weakness Repeat
  • 1160998 2023-001
    Material Weakness Repeat
  • 1160999 2023-002
    Material Weakness Repeat
  • 1161000 2023-003
    Material Weakness Repeat
  • 1161001 2023-001
    Material Weakness Repeat
  • 1161002 2023-002
    Material Weakness Repeat
  • 1161003 2023-003
    Material Weakness Repeat
  • 1161004 2023-001
    Material Weakness Repeat
  • 1161005 2023-002
    Material Weakness Repeat
  • 1161006 2023-003
    Material Weakness Repeat
  • 1161007 2023-001
    Material Weakness Repeat
  • 1161008 2023-002
    Material Weakness Repeat
  • 1161009 2023-003
    Material Weakness Repeat
  • 1161010 2023-001
    Material Weakness Repeat
  • 1161012 2023-003
    Material Weakness Repeat
  • 1161013 2023-003
    Material Weakness Repeat
  • 1161014 2023-003
    Material Weakness Repeat
  • 1161015 2023-003
    Material Weakness Repeat
  • 1161016 2023-003
    Material Weakness Repeat
  • 1161017 2023-003
    Material Weakness Repeat
  • 1161018 2023-003
    Material Weakness Repeat
  • 1161019 2023-003
    Material Weakness Repeat
  • 1161020 2023-003
    Material Weakness Repeat
  • 1161021 2023-003
    Material Weakness Repeat
  • 1161022 2023-003
    Material Weakness Repeat
  • 1161023 2023-003
    Material Weakness Repeat
  • 1161024 2023-003
    Material Weakness Repeat
  • 1161025 2023-003
    Material Weakness Repeat
  • 1161026 2023-003
    Material Weakness Repeat
  • 1161027 2023-003
    Material Weakness Repeat
  • 1161028 2023-003
    Material Weakness Repeat
  • 1161029 2023-003
    Material Weakness Repeat
  • 1161030 2023-003
    Material Weakness Repeat
  • 1161031 2023-003
    Material Weakness Repeat
  • 1161032 2023-003
    Material Weakness Repeat
  • 1161033 2023-003
    Material Weakness Repeat
  • 1161034 2023-003
    Material Weakness Repeat
  • 1161035 2023-003
    Material Weakness Repeat
  • 1161036 2023-003
    Material Weakness Repeat
  • 1161037 2023-003
    Material Weakness Repeat
  • 1161038 2023-003
    Material Weakness Repeat
  • 1161039 2023-003
    Material Weakness Repeat
  • 1161040 2023-003
    Material Weakness Repeat
  • 1161041 2023-003
    Material Weakness Repeat
  • 1161042 2023-003
    Material Weakness Repeat
  • 1161043 2023-003
    Material Weakness Repeat
  • 1161044 2023-003
    Material Weakness Repeat
  • 1161045 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
19.600 Bureau of Near Eastern Affairs $1.61M
19.108 Bureau of South and Central Asian Affairs $508,692
19.500 Middle East Partnership Initiative $204,881
10.606 Food for Progress $195,871
19.703 Criminal Justice Systems $182,712
19.900 Aeeca/esf Pd Programs $132,272
17.401 International Labor Programs $123,315
19.345 International Programs to Support Democracy, Human Rights and Labor $64,583
19.801 Office of Global Women's Issues $59,373
19.225 Africa Regional Democracy Fund $39,437
98.001 Usaid Foreign Assistance for Programs Overseas $35,081
19.040 Public Diplomacy Programs $23,970
19.700 General Department of State Assistance $6,439