FAC Explorer

Audit 37529

FY End
2022-09-30
Total Expended
$141.24M
Findings
24
Programs
5
Organization: Pact, Inc. (DC)
Year: 2022 Accepted: 2023-06-28
Auditor: Grant Thornton LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39800 2022-001 Significant Deficiency - L
39801 2022-001 Significant Deficiency - L
39802 2022-001 Significant Deficiency - L
39803 2022-001 Significant Deficiency - L
39804 2022-001 Significant Deficiency - L
39805 2022-001 Significant Deficiency - L
39806 2022-001 Significant Deficiency - L
39807 2022-001 Significant Deficiency - L
39808 2022-001 Significant Deficiency - L
39809 2022-001 Significant Deficiency - L
39810 2022-001 Significant Deficiency - L
39811 2022-001 Significant Deficiency - L
616242 2022-001 Significant Deficiency - L
616243 2022-001 Significant Deficiency - L
616244 2022-001 Significant Deficiency - L
616245 2022-001 Significant Deficiency - L
616246 2022-001 Significant Deficiency - L
616247 2022-001 Significant Deficiency - L
616248 2022-001 Significant Deficiency - L
616249 2022-001 Significant Deficiency - L
616250 2022-001 Significant Deficiency - L
616251 2022-001 Significant Deficiency - L
616252 2022-001 Significant Deficiency - L
616253 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
17.401 International Labor Programs $863,581 - 0
19.017 Environmental and Scientific Partnerships and Programs $362,081 - 0
19.345 International Programs to Support Democracy, Human Rights and Labor $351,763 - 0
98.001 Usaid Foreign Assistance for Programs Overseas $316,545 Yes 0
17.U01 Combating Child Labor in Drc's Cobalt Industry $150,653 - 0

Contacts

Name Title Type
H2K8KJKM97V4 Samantha Barbee Auditee
2024665666 Scott Steffens Auditor
No contacts on file

Notes to SEFA

Title: Reconciliation to Financial Statements Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Pact, Inc. under programs of the federal government for the year ended September 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. Because the Schedule presents only a selected portion of the operations of Pact, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Pact, Inc. and Affiliates. Amounts to subrecipients are shown separately on the Schedule are also a component of the federal expenditures presented. De Minimis Rate Used: N Rate Explanation: Pact, Inc. does not utilize the 10% de minimis indirect cost rate as provided under the Uniform Guidanceas it does not meet the criteria to elect it. Rather, Pact, Inc. has a negotiated indirect cost rate negotiatedwith the U.S. Agency for International Development (USAID) under a provisional/final rate structure. PactInc. applies the approved rate(s) to its federal awards unless statutory or agreed-upon rate caps are inplace that limited indirect recovery. Management and general (indirect) expenses per consolidated financial statements consolidating schedule of functional expenses Pact, Inc.$28,006,232 Less non-program expenditures(6,421,254) = $21,584,978 Amounts per consolidated financial statements - see supplementary information: Program services per consolidated financial statements (1)$64,128,105 + Bad debt expense 1,683 + Fundraising expenses $1,417 = Total direct program services for NICRA calculation on page 10 $64,131,205. (1)Amounts exclude subgrants and subcontracts expenses.
Title: Federal Assistance Listing Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Pact, Inc. under programs of the federal government for the year ended September 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. Because the Schedule presents only a selected portion of the operations of Pact, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Pact, Inc. and Affiliates. Amounts to subrecipients are shown separately on the Schedule are also a component of the federal expenditures presented. De Minimis Rate Used: N Rate Explanation: Pact, Inc. does not utilize the 10% de minimis indirect cost rate as provided under the Uniform Guidanceas it does not meet the criteria to elect it. Rather, Pact, Inc. has a negotiated indirect cost rate negotiatedwith the U.S. Agency for International Development (USAID) under a provisional/final rate structure. PactInc. applies the approved rate(s) to its federal awards unless statutory or agreed-upon rate caps are inplace that limited indirect recovery. Federal Assistance Listing numbers are assigned to various agreements presented on the Schedule of Expenditures of Federal Awards. When a Federal Assistance Listing number is not assigned, federal awards from the same agency made for the same purpose are combined by primary focus or source, and are considered one program for purposes of determining major programs.

Finding Details

Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.
Finding 2022-001
Finding #: 2022-001 Funding Year(s): 10/1/2011 ? 9/29/2027 Federal Agency: USAID Type of Finding: Reporting - Compliance and Internal Control (Significant Deficiency) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (?FFATA?) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 award information must be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition/Context: During fiscal year 2022, Pact Inc. awarded a total of ten (10) sub-awards that exceeded $30,000 to subrecipients. Refer to the table below for results of our testing. "SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE" Cause/Effect: While Pact Inc. has established policies and procedures to ensure that the required reports are accurately completed and submitted on a timely basis, we noted the following oversight for the above subawards tested: ? For four of the samples, Pact, Inc. was unable to provide proof of submission as they did not retain documentation of the report submissions. ? For one of the samples, we noted that due to the switch in FSRS system from DUN to UEI identification number in the month of April 2022, Pact, Inc. was unable to report this subaward as they never received a UEI for the pass-through entity. ? For one of the samples, due to oversight Pact missed the filing window and failed to submit a subawards in the FSRS system within the stipulated reporting period. Additionally, when Pact, Inc. became aware of this oversight and attempted to file the FFATA report the FSRS system rejected the submission. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that Pact Inc. strengthen their internal controls over the reporting process to ensure all FFATA reports are submitted within the required timeframe, and they keep a record of report submitted.