II 

Calendar No. 366 

117TH CONGRESS 

2D SESSION S. 4190 

To provide for the independent and objective conduct and supervision of 

audits and investigations relating to the programs and operations funded 

with amounts appropriated or otherwise made available to Ukraine for 

military, economic, and humanitarian aid. 

IN THE SENATE OF THE UNITED STATES 

MAY 11 (legislative day, MAY 10), 2022 

Mr. KENNEDY (for himself and Mr. RUBIO) introduced the following bill; 

which was read the first time 

MAY 11, 2022 

Read the second time and placed on the calendar 

A BILL 

To provide for the independent and objective conduct and 

supervision of audits and investigations relating to the 

programs and operations funded with amounts appropriated or otherwise made available to Ukraine for military, economic, and humanitarian aid. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Independent and Ob3 jective Oversight of Ukrainian Assistance Act’’. 

4 SEC. 2. PURPOSES. 

5 The purposes of this Act are— 

6 (1) to provide for the independent and objective 

7 conduct and supervision of audits and investigations 

8 relating to the programs and operations funded with 

9 amounts appropriated or otherwise made available to 

10 Ukraine for military, economic, and humanitarian 

11 aid; 

12 (2) to provide for the independent and objective 

13 leadership and coordination of, and recommenda14 tions concerning, policies designed— 

15 (A) to promote economic efficiency and ef16 fectiveness in the administration of the pro17 grams and operations described in paragraph 

18 (1); and 

19 (B) to prevent and detect waste, fraud, 

20 and abuse in such programs and operations; 

21 and 

22 (3) to provide for an independent and objective 

23 means of keeping the Secretary of State, the Sec24 retary of Defense, and the heads of other relevant 

25 Federal agencies fully and currently informed 

26 about— 


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1 (A) problems and deficiencies relating to 

2 the administration of the programs and oper3 ations described in paragraph (1); and 

4 (B) the necessity for, and the progress to5 ward implementing, corrective action related to 

6 such programs. 

7 SEC. 3. DEFINITIONS. 

8 In this Act: 

9 (1) AMOUNTS APPROPRIATED OR OTHERWISE

10 MADE AVAILABLE FOR THE MILITARY, ECONOMIC, 

11 AND HUMANITARIAN AID TO UKRAINE.—The term 

12 ‘‘amounts appropriated or otherwise made available 

13 for the military, economic, and humanitarian aid for 

14 Ukraine’’ means amounts appropriated or otherwise 

15 made available for any fiscal year— 

16 (A) for the Ukraine Security Assistance 

17 Initiative; 

18 (B) for Foreign Military Financing fund19 ing for Ukraine; and 

20 (C) under titles III and VI of the Ukraine 

21 Supplemental Appropriations Act (division N of 

22 Public Law 117–103) 

23 (2) APPROPRIATE CONGRESSIONAL COMMIT24 TEES.—The term ‘‘appropriate congressional com25 mittees’’ means— 


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1 (A) the Committee on Appropriations of 

2 the Senate; 

3 (B) the Committee on Armed Services of 

4 the Senate; 

5 (C) the Committee on Foreign Relations of 

6 the Senate; 

7 (D) the Committee on Appropriations of 

8 the House of Representatives; 

9 (E) the Committee on Armed Services of 

10 the House of Representatives; and 

11 (F) the Committee on Foreign Affairs of 

12 the House of Representatives. 

13 (3) OFFICE.—The term ‘‘Office’’ means the Of14 fice of the Special Inspector General for Ukrainian 

15 Military, Economic, and Humanitarian Aid estab16 lished under section 4(a). 

17 (4) SPECIAL INSPECTOR GENERAL.—The term 

18 ‘‘Special Inspector General’’ means the Special In19 spector General for Ukrainian Military, Economic, 

20 and Humanitarian Aid appointed pursuant to sec21 tion 4(b). 


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1 SEC. 4. ESTABLISHMENT OF OFFICE OF THE SPECIAL IN2 SPECTOR GENERAL FOR UKRAINIAN MILI3 TARY, ECONOMIC, AND HUMANITARIAN AID. 

4 (a) IN GENERAL.—There is hereby established the 

5 Office of the Special Inspector General for Ukrainian Mili6 tary, Economic, and Humanitarian Aid to carry out the 

7 purposes set forth in section 2. 

8 (b) APPOINTMENT OF SPECIAL INSPECTOR GEN9 ERAL.—The head of the Office shall be the Special Inspec10 tor General for Ukrainian Military, Economic, and Hu11 manitarian Aid, who shall be appointed by the President. 

12 The first Special Inspector General shall be appointed not 

13 later than 30 days after the date of the enactment of this 

14 Act. 

15 (c) QUALIFICATIONS.—The appointment of the Spe16 cial Inspector General shall be made solely on the basis 

17 of integrity and demonstrated ability in accounting, audit18 ing, financial analysis, law, management analysis, public 

19 administration, or investigations. 

20 (d) COMPENSATION.—The annual rate of basic pay 

21 of the Special Inspector General shall be the annual rate 

22 of basic pay provided for positions at level IV of the Exec23 utive Schedule under section 5315 of title 5, United States 

24 Code. 

25 (e) PROHIBITION ON POLITICAL ACTIVITIES.—For 

26 purposes of section 7324 of title 5, United States Code, 


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1 the Special Inspector General is not an employee who de2 termines policies to be pursued by the United States in 

3 the nationwide administration of Federal law. 

4 (f) REMOVAL.—The Special Inspector General shall 

5 be removable from office in accordance with section 3(b) 

6 of the Inspector General Act of 1978 (5 U.S.C. App.). 

7 SEC. 5. ASSISTANT INSPECTORS GENERAL. 

8 The Special Inspector General, in accordance with 

9 applicable laws and regulations governing the civil service, 

10 shall appoint— 

11 (1) an Assistant Inspector General for Audit12 ing, who shall supervise the performance of auditing 

13 activities relating to programs and operations sup14 ported by amounts appropriated or otherwise made 

15 available for military, economic, and humanitarian 

16 aid to Ukraine; and 

17 (2) an Assistant Inspector General for Inves18 tigations, who shall supervise the performance of in19 vestigative activities relating to the programs and 

20 operations described in paragraph (1). 

21 SEC. 6. SUPERVISION. 

22 (a) IN GENERAL.—Except as provided in subsection 

23 (b), the Special Inspector General shall report directly to, 

24 and be under the general supervision of, the Secretary of 

25 State and the Secretary of Defense. 


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1 (b) INDEPENDENCE TO CONDUCT INVESTIGATIONS

2 AND AUDITS.—No officer of the Department of Defense, 

3 the Department of State, the United States Agency for 

4 International Development, or any other relevant Federal 

5 agency may prevent or prohibit the Special Inspector Gen6 eral from— 

7 (1) initiating, carrying out, or completing any 

8 audit or investigation related to amounts appro9 priated or otherwise made available for the military, 

10 economic, and humanitarian aid to Ukraine; or 

11 (2) issuing any subpoena during the course of 

12 any such audit or investigation. 

13 SEC. 7. DUTIES. 

14 (a) OVERSIGHT OF MILITARY, ECONOMIC, AND HU15 MANITARIAN AID TO UKRAINE PROVIDED AFTER FEB16 RUARY 24, 2022.—The Special Inspector General shall 

17 conduct, supervise, and coordinate audits and investiga18 tions of the treatment, handling, and expenditure of 

19 amounts appropriated or otherwise made available for 

20 military, economic, and humanitarian aid to Ukraine, and 

21 of the programs, operations, and contracts carried out uti22 lizing such funds, including— 

23 (1) the oversight and accounting of the obliga24 tion and expenditure of such funds; 


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1 (2) the monitoring and review of reconstruction 

2 activities funded by such funds; 

3 (3) the monitoring and review of contracts 

4 funded by such funds; 

5 (4) the monitoring and review of the transfer of 

6 such funds and associated information between and 

7 among departments, agencies, and entities of the 

8 United States and private and nongovernmental en9 tities; 

10 (5) the maintenance of records regarding the 

11 use of such funds to facilitate future audits and in12 vestigations of the use of such funds; 

13 (6) the monitoring and review of the effective14 ness of United States coordination with the Govern15 ment of Ukraine, major recipients of Ukrainian refu16 gees, partners in the region, and other donor coun17 tries; 

18 (7) the investigation of overpayments (such as 

19 duplicate payments or duplicate billing) and any po20 tential unethical or illegal actions of Federal employ21 ees, contractors, or affiliated entities; and 

22 (8) the referral of reports compiled as a result 

23 of such investigations, as necessary, to the Depart24 ment of Justice to ensure further investigations, 

25 prosecutions, recovery of funds, or other remedies. 


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1 (b) OTHER DUTIES RELATED TO OVERSIGHT.—The 

2 Special Inspector General shall establish, maintain, and 

3 oversee such systems, procedures, and controls as the Spe4 cial Inspector General considers appropriate to discharge 

5 the duties described in subsection (a). 

6 (c) CONSULTATION.—The Special Inspector General 

7 shall consult with the appropriate congressional commit8 tees before engaging in auditing activities outside of 

9 Ukraine. 

10 (d) DUTIES AND RESPONSIBILITIES UNDER INSPEC11 TOR GENERAL ACT OF 1978.—In addition to the duties 

12 specified in subsections (a) and (b), the Special Inspector 

13 General shall have the duties and responsibilities of in14 spectors general under the Inspector General Act of 1978 

15 (5 U.S.C. App.). 

16 (e) COORDINATION OF EFFORTS.—In carrying out 

17 the duties, responsibilities, and authorities of the Special 

18 Inspector General under this Act, the Special Inspector 

19 General shall coordinate with, and receive cooperation 

20 from— 

21 (1) the Inspector General of the Department of 

22 Defense; 

23 (2) the Inspector General of the Department of 

24 State; 


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1 (3) the Inspector General of the United States 

2 Agency for International Development; and 

3 (4) the Inspector General of any other relevant 

4 Federal agency. 

5 SEC. 8. POWERS AND AUTHORITIES. 

6 (a) AUTHORITIES UNDER INSPECTOR GENERAL ACT

7 OF 1978.—In carrying out the duties specified in section 

8 7, the Special Inspector General shall have the authorities 

9 provided under section 6 of the Inspector General Act of 

10 1978, including the authorities under subsection (e) of 

11 such section. 

12 (b) AUDIT STANDARDS.—The Special Inspector Gen13 eral shall carry out the duties specified in section 7(a) in 

14 accordance with section 4(b)(1) of the Inspector General 

15 Act of 1978. 

16 SEC. 9. PERSONNEL, FACILITIES, AND OTHER RESOURCES. 

17 (a) PERSONNEL.—The Special Inspector General 

18 may select, appoint, and employ such officers and employ19 ees as may be necessary for carrying out the duties of the 

20 Special Inspector General, subject to the provisions of— 

21 (1) chapter 33 of title 5, United States Code, 

22 governing appointments in the competitive service; 

23 and 


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1 (2) chapter 51 and subchapter III of chapter 

2 53 of such title, relating to classification and Gen3 eral Schedule pay rates. 

4 (b) EMPLOYMENT OF EXPERTS AND CONSULT5 ANTS.—The Special Inspector General may obtain the 

6 services of experts and consultants in accordance with sec7 tion 3109 of title 5, United States Code, at daily rates 

8 not to exceed the equivalent rate prescribed for grade GS– 

9 15 of the General Schedule under section 5332 of such 

10 title. 

11 (c) CONTRACTING AUTHORITY.—To the extent and 

12 in such amounts as may be provided in advance by appro13 priations Acts, the Special Inspector General may— 

14 (1) enter into contracts and other arrangements 

15 for audits, studies, analyses, and other services with 

16 public agencies and with private persons; and 

17 (2) make such payments as may be necessary 

18 to carry out the duties of the Special Inspector Gen19 eral. 

20 (d) RESOURCES.—The Secretary of State or the Sec21 retary of Defense, as appropriate, shall provide the Special 

22 Inspector General with— 

23 (1) appropriate and adequate office space at ap24 propriate locations of the Department of State or 


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1 the Department of Defense, as appropriate, in 

2 Ukraine or in European partner countries; 

3 (2) such equipment, office supplies, and com4 munications facilities and services as may be nec5 essary for the operation of such offices; and 

6 (3) necessary maintenance services for such of7 fices and the equipment and facilities located in such 

8 offices. 

9 (e) ASSISTANCE FROM FEDERAL AGENCIES.— 

10 (1) IN GENERAL.—Upon request of the Special 

11 Inspector General for information or assistance from 

12 any department, agency, or other entity of the Fed13 eral Government, the head of such entity shall, to 

14 the extent practicable and not in contravention of 

15 any existing law, furnish such information or assist16 ance to the Special Inspector General or an author17 ized designee. 

18 (2) REPORTING OF REFUSED ASSISTANCE.— 

19 Whenever information or assistance requested by the 

20 Special Inspector General is, in the judgment of the 

21 Special Inspector General, unreasonably refused or 

22 not provided, the Special Inspector General shall im23 mediately report the circumstances to— 

24 (A) the Secretary of State or the Secretary 

25 of Defense, as appropriate; and 


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1 (B) the appropriate congressional commit2 tees. 

3 SEC. 10. REPORTS. 

4 (a) QUARTERLY REPORTS.—Not later than 30 days 

5 after the end of each quarter of each fiscal year, the Spe6 cial Inspector General shall submit to the appropriate con7 gressional committees, the Secretary of State, and the 

8 Secretary of Defense a report that— 

9 (1) summarizes, for the applicable quarter, and 

10 to the extent possible, for the period from the end 

11 of such quarter to the date on which the report is 

12 submitted, the activities during such period of the 

13 Special Inspector General and the activities under 

14 programs and operations funded with amounts ap15 propriated or otherwise made available for military, 

16 economic, and humanitarian aid to Ukraine; and 

17 (2) includes, for applicable quarter, a detailed 

18 statement of all obligations, expenditures, and reve19 nues associated with military, economic, and human20 itarian activities in Ukraine, including— 

21 (A) obligations and expenditures of appro22 priated funds; 

23 (B) a project-by-project and program-by24 program accounting of the costs incurred to 

25 date for military, economic, and humanitarian 


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1 aid to Ukraine, including an estimate of the 

2 costs to be incurred by the Department of De3 fense, the Department of State, the United 

4 States Agency for International Development, 

5 and other relevant Federal agencies to complete 

6 each project and each program; 

7 (C) revenues attributable to, or consisting 

8 of, funds provided by foreign nations or inter9 national organizations to programs and projects 

10 funded by any Federal department or agency 

11 and any obligations or expenditures of such rev12 enues; 

13 (D) revenues attributable to, or consisting 

14 of, foreign assets seized or frozen that con15 tribute to programs and projects funded by any 

16 Federal department or agency and any obliga17 tions or expenditures of such revenues; 

18 (E) operating expenses of entities receiving 

19 amounts appropriated or otherwise made avail20 able for military, economic, and humanitarian 

21 aid to Ukraine; and 

22 (F) for any contract, grant, agreement, or 

23 other funding mechanism described in sub24 section (b)— 


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1 (i) the dollar amount of the contract, 

2 grant, agreement, or other funding mecha3 nism; 

4 (ii) a brief discussion of the scope of 

5 the contract, grant, agreement, or other 

6 funding mechanism; 

7 (iii) a discussion of how the Federal 

8 department or agency involved in the con9 tract, grant, agreement, or other funding 

10 mechanism identified, and solicited offers 

11 from, potential individuals or entities to 

12 perform the contract, grant, agreement, or 

13 other funding mechanism, including a list 

14 of the potential individuals or entities that 

15 were issued solicitations for the offers; and 

16 (iv) the justification and approval doc17 uments on which the determination to use 

18 procedures other than procedures that pro19 vide for full and open competition was 

20 based. 

21 (b) COVERED CONTRACTS, GRANTS, AGREEMENTS, 

22 AND FUNDING MECHANISMS.—A contract, grant, agree23 ment, or other funding mechanism described in this sub24 section is any major contract, grant, agreement, or other 

25 funding mechanism that is entered into by any Federal 


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1 department or agency that involves the use of amounts 

2 appropriated or otherwise made available for the military, 

3 economic, or humanitarian aid to Ukraine with any public 

4 or private sector entity— 

5 (1) to build or rebuild the physical infrastruc6 ture of Ukraine; 

7 (2) to establish or reestablish a political or soci8 etal institution of Ukraine; 

9 (3) to provide products or services to the people 

10 of Ukraine; or 

11 (4) to provide security assistance to Ukraine. 

12 (c) PUBLIC AVAILABILITY.—The Special Inspector 

13 General shall publish each report submitted pursuant to 

14 subsection (a) on a publicly available internet website in 

15 English, Ukrainian, and Russian. 

16 (d) FORM.—Each report required under subsection 

17 (a) shall be submitted in unclassified form, but may in18 clude a classified annex if the Special Inspector General 

19 determines that a classified annex is necessary. 

20 (e) SUBMISSION OF COMMENTS TO CONGRESS.— 

21 During the 30-day period beginning on the date a report 

22 is received under subsection (a), the Secretary of State 

23 and the Secretary of Defense may submit comments to 

24 the appropriate congressional committees, in unclassified 

25 form, regarding any matters covered by the report that 


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1 the Secretary of State or the Secretary of Defense con2 siders appropriate. Such comments may include a classi3 fied annex if the Secretary of State or the Secretary of 

4 Defense considers such annex to be necessary. 

5 (f) RULE OF CONSTRUCTION.—Nothing in this sec6 tion may be construed to authorize the public disclosure 

7 of information that is— 

8 (1) specifically prohibited from disclosure by 

9 any other provision of law; 

10 (2) specifically required by Executive order to 

11 be protected from disclosure in the interest of de12 fense or national security or in the conduct of for13 eign affairs; or 

14 (3) a part of an ongoing criminal investigation. 

15 SEC. 11. TRANSPARENCY. 

16 (a) REPORT.—Except as provided in subsection (c), 

17 not later than 60 days after receiving a report under sec18 tion 10(a), the Secretary of State and the Secretary of 

19 Defense shall jointly make copies of the report available 

20 to the public upon request and at a reasonable cost. 

21 (b) COMMENTS.—Except as provided in subsection 

22 (c), not later than 60 days after submitting comments 

23 pursuant to section 10(e), the Secretary of State and the 

24 Secretary of Defense shall jointly make copies of such 


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1 comments available to the public upon request and at a 

2 reasonable cost. 

3 (c) WAIVER.— 

4 (1) AUTHORITY.—The President may waive the 

5 requirement under subsection (a) or (b) with respect 

6 to availability to the public of any element in a re7 port submitted pursuant to section 10(a) or any 

8 comments submitted pursuant to section 10(e) if the 

9 President determines that such waiver is justified 

10 for national security reasons. 

11 (2) NOTICE OF WAIVER.—The President shall 

12 publish a notice of each waiver made under para13 graph (1) in the Federal Register not later than the 

14 date of the submission to the appropriate congres15 sional committees of a report required under section 

16 10(a) or any comments under section 10(e). Each 

17 such report and comments shall specify whether a 

18 waiver was made pursuant to paragraph (1) and 

19 which elements in the report or the comments were 

20 affected by such waiver. 

21 SEC. 12. AUTHORIZATION OF APPROPRIATIONS. 

22 (a) IN GENERAL.—There is authorized to be appro23 priated $20,000,000 for fiscal year 2023 to carry out this 

24 Act. 


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1 (b) OFFSET.—The amount appropriated under the 

2 heading ‘‘ASSISTANCE FOR EUROPE, EURASIA, AND CEN3 TRAL ASIA’’ in title III of the Department of State, For4 eign Operations, and Related Programs Appropriations 

5 Act, 2022 (division K of Public Law 117–103) is reduced 

6 by $20,000,000. 

7 SEC. 13. TERMINATION. 

8 (a) IN GENERAL.—The Office shall terminate on the 

9 day that is 180 days after the date on which amounts ap10 propriated or otherwise made available for the reconstruc11 tion of Ukraine that are unexpended are less than 

12 $250,000,000. 

13 (b) FINAL REPORT.—Before the termination date re14 ferred to in subsection (a), the Special Inspector General 

15 shall prepare and submit to the appropriate congressional 

16 committees a final forensic audit report on programs and 

17 operations funded with amounts appropriated or otherwise 

18 made available for the military, economic, and humani19 tarian aid to Ukraine. 


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Calendar No. 366 

117TH CONGRESS 

2D SESSION S. 4190 

A BILL 

To provide for the independent and objective conhumanitarian aid. available to Ukraine for military, economic, and with amounts appropriated or otherwise made relating to the programs and operations funded duct and supervision of audits and investigations 

MAY 11, 2022 

Read the second time and placed on the calendar 


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