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GAO-24-107520 1 (2024-07-31)

handle is hein.gao/gaoqoe0001 and id is 1 raw text is: Why This Matters Key Takeaways What direct budget support has the U.S. government provided to the Government of Ukraine? Russia's February 2022 invasion of Ukraine is causing a devastating loss of life, creating a widespread humanitarian crisis, and threatening democracy in Europe. In response, Congress has appropriated more than $174 billion across the federal government. From this funding, the U.S. Agency for International Development (USAID) has obligated about $26.8 billion for direct budget support (DBS) to the Government of Ukraine (GoU), and USAID plans to obligate an additional $3.95 billion, as of July 2024. This funding is intended to ensure the GoU can continue critical operations and deliver essential services. This funding also enables the GoU to use a larger share of its taxpayer funding to combat the invasion. We were asked to provide information about the DBS funding the U.S. provided to the GoU and the existing oversight of this funding. This report is part of a series of work GAO has underway evaluating U.S. oversight of Ukraine assistance. This report discusses the DBS the U.S. has provided, the ongoing and planned oversight mechanisms established by USAID and others, and the level of accountability for U.S. funding this oversight provides. * The U.S. obligated approximately $22.9 billion in DBS funding to the GoU prior to 2024, obligated $3.899 billion in July 2024, and plans to provide an additional $3.95 billion by the end of 2024. USAID provided this funding to the GoU through World Bank trust funds. Most of this funding was used to reimburse the GoU for eligible expenses, such as salaries for teachers and other school employees, civil servants, and healthcare workers. * USAID monitors the use of U.S. DBS funding, and the World Bank supervises World Bank trust funds and operations used to provide DBS to the GoU. Both USAID and the World Bank hired contractors to support their oversight efforts. USAID hired Deloitte Consulting LLP (Deloitte) and KPMG, while the World Bank hired PwC. * The contractors' reviews offer different levels of accountability based on their oversight approaches. For example, they are monitoring the GoU's management of U.S. DBS funding to provide visibility and identify gaps in processes, and conducting financial statement audits that can promote transparency and bolster stakeholder confidence in financial reporting. Prior to 2024, the U.S. government had obligated approximately $22.9 billion for DBS to the GoU to help Ukraine pay for critical government operations from funds in the Ukraine acts.' In April 2024, Congress appropriated an additional $7.849 billion in assistance funding that could be available for DBS to the GoU of which, as of July 2024, the U.S. government has obligated $3.899 billion.2 Page 1 GAO-24-1 07520 Ukraine Budget Support Page 1 GAO-24-107520 Ukraine Budget Support

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