Audit of the DoD’s Execution of Funds to Assist Ukraine (Report No. DODIG-2025-007)
Audit
The objective of this audit was to determine whether the DoD used Ukraine assistance funds in accordance with Federal laws and DoD policies.
In March 2022, the President signed a series of public laws providing the DoD with emergency supplemental funding to support Ukraine in response to the Russian full-scale invasion of Ukraine in February 2022. As of December 31, 2022, the DoD disbursed $14.7 billion under the first three emergency supplementals. From December 31, 2022, to April 25, 2024, the DoD disbursed an additional $4.1 billion from these three supplementals. Although we initially requested documentation in February 2023 for 2022 disbursements, DoD Components did not have support for these transactions readily available and provided documentation in several iterations continuing through October 2023.
We ultimately reviewed a total of 479 disbursement transactions, from January 1, 2022, to December 31, 2022, totaling $2.1 billion. The 479 transactions included 59 transactions, totaling $2.1 billion, that represented all transactions greater than or equal to $10 million. We randomly selected the remaining 420 transactions, totaling $15.2 million, from our universe of transactions (393,217 transactions totaling $4 billion) for transactions less than $10 million. We reviewed the 479 transactions to determine whether the DoD used Ukraine supplemental funds to pay for goods and services that supported the efforts in Ukraine, and whether the DoD maintained the required documentation to support the disbursement transactions.