Ukraine: Status and Use of Supplemental U.S. Funding, as of First Quarter, Fiscal Year 2024
Fast Facts
Congress responded to Russia's invasion of Ukraine with funding of about $176 billion for U.S. agencies to provide arms to Ukraine, aid civilians, impose sanctions, and more. Most of these funds were for the U.S. response to the Ukraine crisis; some were specified for other purposes. For example, the State Department also responded to other humanitarian crises.
This Q&A report examines the status of the funding provided as of December 31, 2023—about $113 billion—and the types of activities it supports.
As of that date, U.S. agencies had obligated about $101 billion and disbursed about $68 billion. About $12 billion remained available for use.
Amounts Provided for U.S. Agencies in the Ukraine Acts as of December 31, 2023
Highlights
What GAO Found
Russia's February 2022 invasion of Ukraine has caused tremendous loss of life, created a humanitarian crisis, threatened democracy, and exacerbated global challenges such as food insecurity. In response to these devastating consequences, Congress has appropriated more than $174 billion under five Ukraine supplemental appropriations acts. About $113.4 billion was appropriated in fiscal years 2022 and 2023 under four initial Ukraine supplemental appropriations acts (Ukraine acts). The majority of these initial funds were specified for the U.S. response to the Ukraine crisis and some of the funds were for other purposes. Some of these funds have expired and some remain available for future use.
As of December 31, 2023, of the approximately $113.4 billion appropriated in the Ukraine acts, U.S. agencies had obligated about $101.2 billion and disbursed about $67.5 billion.
- Of the approximately $62.3 billion provided to the Department of Defense, it had obligated about $52.3 billion, such as for procuring missiles, ammunition, and combat vehicles for Ukraine and to replace U.S. stocks. In its own reporting, DOD combines this formal obligated amount with internal commitments to convey its financial commitments.
- Of the approximately $46.1 billion provided to the Department of State and the U.S. Agency for International Development, the two agencies had obligated about $44.4 billion, such as to support the Ukrainian government's civilian budget, including salaries for first responders, health workers, and educators.
- Of the approximately $3.4 billion provided to the Department of Health and Human Services, it had obligated about $3.1 billion, such as in grants for supporting Ukrainian refugees settling in the U.S.
- Of the approximately $1.6 billion provided to eight U.S. agencies and offices covered in this review, they had obligated about $1.4 billion, such as for nuclear security and sanctions enforcement.
Why GAO Did This Study
Division M of the Consolidated Appropriations Act, 2023, included a provision for GAO to conduct oversight of the assistance provided in the first four Ukraine acts. This report is part of a series of reports that GAO has underway evaluating U.S. agencies' implementation of these funds, including DOD, State, USAID, HHS, and the Department of Energy (DOE) in response to the crisis in Ukraine.
This review focuses on the $113.4 billion appropriated in the first four Ukraine acts in fiscal years 2022 and 2023. Specifically, this report examines the status of supplemental funding obligated and disbursed by 12 agencies, as well as the types of activities this funding supports. This report includes supplemental funds used to support the U.S. response to the Ukraine crisis and for other purposes.
To determine the status and use of supplemental funding, GAO analyzed financial data and related documentation from the 12 agencies.
For more information, contact Latesha Love-Grayer at 202-512-4409 or LoveGrayerL@gao.gov or Alissa H. Czyz at 202-512-3058 or CzyzA@gao.gov.