UKRAINE: Audit of Costs Incurred by PACT Inc. from January 1, 2018, to December 31, 2022

We recommend that USAID/Bureau for Management/Office of Acquisition & Assistance determine the allowability of $32,438.89 in questioned costs on page 23 of 27 of the audit report and recover any amount that is unallowable.

Require PACT to update their internal controls to mitigate the risk of assigning funds from one project to another by developing a process to document how to input project expenses into the financial management system.

We recommend that USAID/Bureau for Management/Office of Acquisition & Assistance require PACT to establish and implement policies and procedures that requires a two-person review and signatures indicating that funds are accurate and solely being used for their authorized purposes.