Direct budget support for Ukraine from the United States in the amount of $30 billion was used effectively and in accordance with the defined goals, the Accounts Chamber reported.
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What is known
“The Accounting Chamber, within four audits, verified the use of a portion of the direct budget support from the United States to Ukraine. The results of the audits, conducted in part with the support of the Center for Audit Excellence of the Government Accountability Office of the United States of America, confirmed that the financial support provided to Ukraine by the United States was used effectively and in accordance with the defined purposes.”
It is noted that the total amount of direct budget support provided by the US government during 2022-2024 amounted to more than $30 billion.
These funds were realized through several major transactions:
the project “Support for public expenditure to ensure sustainable public administration in Ukraine” (PEACE in Ukraine) — $27.05 billion, of which $12.7 billion for the Pension Fund of Ukraine;
Additional Agreement No. 8 to the Agreement on the Implementation of the Development Task – $1.7 billion;
Multi-Donor Cooperation Trust Fund grant – $1.1 billion.
In particular, the financial audit of the grant of the Multi-Donor Cooperation Trust Fund confirmed the reliability of the financial statements and did not reveal any irregularities in the receipt and accounting of funds.
An audit of the effectiveness of direct budget support from the US Government for vital needs of the population showed the targeted use of funds, in particular for the salaries of teachers and doctors. At the same time, it was recommended to improve the verification of recipients and establish data exchange between state registries.
An audit of the health care system support confirmed that $1.7 billion was correctly spent on funding state guarantees for health care, but recommended strengthening the NHSU's internal controls to avoid overpayments.
The audit of the Pension Fund of Ukraine established that $12.7 billion within the framework of the PEACE project were used for their intended purpose, ensuring stable pension payments to more than 10 million pensioners during the war.
Based on the results of the audits, recommendations were given to improve internal control, increase the transparency of financial processes, establish mechanisms for verifying social payments and improve the accounting of aid recipients.
In pursuance of the recommendations, significant results have already been achieved, the Accounts Chamber noted.
In particular, in 2024, UAH 14.6 million ($500 thousand) of overpaid funds for a package of medical services were returned to the budget. Also, the internal audit unit of the NHSU identified an overpayment of UAH 46.8 million ($1.6 million), of which UAH 4.3 million had already been reimbursed as of March 5, 2025.
In addition, the Ministry of Economy of Ukraine verified individuals who had illegally received assistance through the “Support” program. UAH 122.7 million (USD 4.2 million) was reimbursed from 19 thousand individuals.