SEC. 2. PURPOSES. 
The purposes of this Act are— 
(1) 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; 
(2) to provide for the independent and objective 
leadership and coordination of, and recommenda-
tions concerning, policies designed— 
(A) to promote economic efficiency and ef-
fectiveness in the administration of the pro-
grams and operations described in paragraph 
(1); and 
(B) to prevent and detect waste, fraud, 
and abuse in such programs and operations; 
and 
(3) to provide for an independent and objective 
means of keeping the Secretary of State, the Sec-
retary of Defense, and the heads of other relevant 
Federal agencies fully and currently informed 
about— 
(A) problems and deficiencies relating to 
the administration of the programs and oper-
ations described in paragraph (1); and 
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(B) the necessity for, and the progress to-
ward implementing, corrective action related to 
such programs. 
SEC. 3. DEFINITIONS. 
In this Act: 
(1) AMOUNTS
APPROPRIATED
OR
OTHERWISE 
MADE AVAILABLE FOR THE MILITARY, ECONOMIC, 
AND HUMANITARIAN AID TO UKRAINE.—The term 
‘‘amounts appropriated or otherwise made available 
for the military, economic, and humanitarian aid for 
Ukraine’’ means amounts appropriated or otherwise 
made available for any fiscal year— 
(A) for the Ukraine Security Assistance 
Initiative; 
(B) for Foreign Military Financing fund-
ing for Ukraine; and 
(C) under titles III and VI of the Ukraine 
Supplemental Appropriations Act (division N of 
Public Law 117–103). 
(2) APPROPRIATE
CONGRESSIONAL
COMMIT-
TEES.—The term ‘‘appropriate congressional com-
mittees’’ means— 
(A) the Committee on Appropriations of 
the Senate; 
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(B) the Committee on Armed Services of 
the Senate; 
(C) the Committee on Foreign Relations of 
the Senate; 
(D) the Committee on Appropriations of 
the House of Representatives; 
(E) the Committee on Armed Services of 
the House of Representatives; and 
(F) the Committee on Foreign Affairs of 
the House of Representatives. 
(3) OFFICE.—The term ‘‘Office’’ means the Of-
fice of the Special Inspector General for Ukrainian 
Military, Economic, and Humanitarian Aid estab-
lished under section 4(a). 
(4) SPECIAL INSPECTOR GENERAL.—The term 
‘‘Special Inspector General’’ means the Special In-
spector General for Ukrainian Military, Economic, 
and Humanitarian Aid appointed pursuant to sec-
tion 4(b). 
SEC. 4. ESTABLISHMENT OF OFFICE OF THE SPECIAL IN-
SPECTOR GENERAL FOR UKRAINIAN MILI-
TARY, ECONOMIC, AND HUMANITARIAN AID. 
(a) IN GENERAL.—There is hereby established the 
Office of the Special Inspector General for Ukrainian Mili-
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tary, Economic, and Humanitarian Aid to carry out the 
purposes set forth in section 2. 
(b) APPOINTMENT
OF SPECIAL INSPECTOR GEN-
ERAL.—The head of the Office shall be the Special Inspec-
tor General for Ukrainian Military, Economic, and Hu-
manitarian Aid, who shall be appointed by the President. 
The first Special Inspector General shall be appointed not 
later than 30 days after the date of the enactment of this 
Act. 
(c) QUALIFICATIONS.—The appointment of the Spe-
cial Inspector General shall be made solely on the basis 
of integrity and demonstrated ability in accounting, audit-
ing, financial analysis, law, management analysis, public 
administration, or investigations. 
(d) COMPENSATION.—The annual rate of basic pay 
of the Special Inspector General shall be the annual rate 
of basic pay provided for positions at level IV of the Exec-
utive Schedule under section 5315 of title 5, United States 
Code. 
(e) PROHIBITION ON POLITICAL ACTIVITIES.—For 
purposes of section 7324 of title 5, United States Code, 
the Special Inspector General is not an employee who de-
termines policies to be pursued by the United States in 
the nationwide administration of Federal law. 
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(f) REMOVAL.—The Special Inspector General shall 
be removable from office in accordance with section 3(b) 
of the Inspector General Act of 1978 (5 U.S.C. App.). 
SEC. 5. ASSISTANT INSPECTORS GENERAL. 
The Special Inspector General, in accordance with 
applicable laws and regulations governing the civil service, 
shall appoint— 
(1) an Assistant Inspector General for Audit-
ing, who shall supervise the performance of auditing 
activities relating to programs and operations sup-
ported by amounts appropriated or otherwise made 
available for military, economic, and humanitarian 
aid to Ukraine; and 
(2) an Assistant Inspector General for Inves-
tigations, who shall supervise the performance of in-
vestigative activities relating to the programs and 
operations described in paragraph (1). 
SEC. 6. SUPERVISION. 
(a) IN GENERAL.—Except as provided in subsection 
(b), the Special Inspector General shall report directly to, 
and be under the general supervision of, the Secretary of 
State and the Secretary of Defense. 
(b) INDEPENDENCE TO CONDUCT INVESTIGATIONS 
AND AUDITS.—No officer of the Department of Defense, 
the Department of State, the United States Agency for 
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International Development, or any other relevant Federal 
agency may prevent or prohibit the Special Inspector Gen-
eral from— 
(1) initiating, carrying out, or completing any 
audit or investigation related to amounts appro-
priated or otherwise made available for the military, 
economic, and humanitarian aid to Ukraine; or 
(2) issuing any subpoena during the course of 
any such audit or investigation. 
SEC. 7. DUTIES. 
(a) OVERSIGHT OF MILITARY, ECONOMIC, AND HU-
MANITARIAN AID TO UKRAINE PROVIDED AFTER FEB-
RUARY 24, 2022.—The Special Inspector General shall 
conduct, supervise, and coordinate audits and investiga-
tions of the treatment, handling, and expenditure of 
amounts appropriated or otherwise made available for 
military, economic, and humanitarian aid to Ukraine, and 
of the programs, operations, and contracts carried out uti-
lizing such funds, including— 
(1) the oversight and accounting of the obliga-
tion and expenditure of such funds; 
(2) the monitoring and review of reconstruction 
activities funded by such funds; 
(3) the monitoring and review of contracts 
funded by such funds; 
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(4) the monitoring and review of the transfer of 
such funds and associated information between and 
among departments, agencies, and entities of the 
United States and private and nongovernmental en-
tities; 
(5) the maintenance of records regarding the 
use of such funds to facilitate future audits and in-
vestigations of the use of such funds; 
(6) the monitoring and review of the effective-
ness of United States coordination with the Govern-
ment of Ukraine, major recipients of Ukrainian refu-
gees, partners in the region, and other donor coun-
tries; 
(7) the investigation of overpayments (such as 
duplicate payments or duplicate billing) and any po-
tential unethical or illegal actions of Federal employ-
ees, contractors, or affiliated entities; and 
(8) the referral of reports compiled as a result 
of such investigations, as necessary, to the Depart-
ment of Justice to ensure further investigations, 
prosecutions, recovery of funds, or other remedies. 
(b) OTHER DUTIES RELATED TO OVERSIGHT.—The 
Special Inspector General shall establish, maintain, and 
oversee such systems, procedures, and controls as the Spe-
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cial Inspector General considers appropriate to discharge 
the duties described in subsection (a). 
(c) CONSULTATION.—The Special Inspector General 
shall consult with the appropriate congressional commit-
tees before engaging in auditing activities outside of 
Ukraine. 
(d) DUTIES AND RESPONSIBILITIES UNDER INSPEC-
TOR GENERAL ACT OF 1978.—In addition to the duties 
specified in subsections (a) and (b), the Special Inspector 
General shall have the duties and responsibilities of in-
spectors general under the Inspector General Act of 1978 
(5 U.S.C. App.). 
(e) COORDINATION OF EFFORTS.—In carrying out 
the duties, responsibilities, and authorities of the Special 
Inspector General under this Act, the Special Inspector 
General shall coordinate with, and receive cooperation 
from— 
(1) the Inspector General of the Department of 
Defense; 
(2) the Inspector General of the Department of 
State; 
(3) the Inspector General of the United States 
Agency for International Development; and 
(4) the Inspector General of any other relevant 
Federal agency. 
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SEC. 8. POWERS AND AUTHORITIES. 
(a) AUTHORITIES UNDER INSPECTOR GENERAL ACT 
OF 1978.—In carrying out the duties specified in section 
7, the Special Inspector General shall have the authorities 
provided under section 6 of the Inspector General Act of 
1978, including the authorities under subsection (e) of 
such section. 
(b) AUDIT STANDARDS.—The Special Inspector Gen-
eral shall carry out the duties specified in section 7(a) in 
accordance with section 4(b)(1) of the Inspector General 
Act of 1978. 
SEC. 9. PERSONNEL, FACILITIES, AND OTHER RESOURCES. 
(a) PERSONNEL.—The Special Inspector General 
may select, appoint, and employ such officers and employ-
ees as may be necessary for carrying out the duties of the 
Special Inspector General, subject to the provisions of— 
(1) chapter 33 of title 5, United States Code, 
governing appointments in the competitive service; 
and 
(2) chapter 51 and subchapter III of chapter 
53 of such title, relating to classification and Gen-
eral Schedule pay rates. 
(b) EMPLOYMENT
OF
EXPERTS
AND
CONSULT-
ANTS.—The Special Inspector General may obtain the 
services of experts and consultants in accordance with sec-
tion 3109 of title 5, United States Code, at daily rates 
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not to exceed the equivalent rate prescribed for grade GS– 
15 of the General Schedule under section 5332 of such 
title. 
(c) CONTRACTING AUTHORITY.—To the extent and 
in such amounts as may be provided in advance by appro-
priations Acts, the Special Inspector General may— 
(1) enter into contracts and other arrangements 
for audits, studies, analyses, and other services with 
public agencies and with private persons; and 
(2) make such payments as may be necessary 
to carry out the duties of the Special Inspector Gen-
eral. 
(d) RESOURCES.—The Secretary of State or the Sec-
retary of Defense, as appropriate, shall provide the Special 
Inspector General with— 
(1) appropriate and adequate office space at ap-
propriate locations of the Department of State or 
the Department of Defense, as appropriate, in 
Ukraine or in European partner countries; 
(2) such equipment, office supplies, and com-
munications facilities and services as may be nec-
essary for the operation of such offices; and 
(3) necessary maintenance services for such of-
fices and the equipment and facilities located in such 
offices. 
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(e) ASSISTANCE FROM FEDERAL AGENCIES.— 
(1) IN GENERAL.—Upon request of the Special 
Inspector General for information or assistance from 
any department, agency, or other entity of the Fed-
eral Government, the head of such entity shall, to 
the extent practicable and not in contravention of 
any existing law, furnish such information or assist-
ance to the Special Inspector General or an author-
ized designee. 
(2) REPORTING
OF
REFUSED
ASSISTANCE.— 
Whenever information or assistance requested by the 
Special Inspector General is, in the judgment of the 
Special Inspector General, unreasonably refused or 
not provided, the Special Inspector General shall im-
mediately report the circumstances to— 
(A) the Secretary of State or the Secretary 
of Defense, as appropriate; and 
(B) the appropriate congressional commit-
tees. 
SEC. 10. REPORTS. 
(a) QUARTERLY REPORTS.—Not later than 30 days 
after the end of each quarter of each fiscal year, the Spe-
cial Inspector General shall submit to the appropriate con-
gressional committees, the Secretary of State, and the 
Secretary of Defense a report that— 
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(1) summarizes, for the applicable quarter, and 
to the extent possible, for the period from the end 
of such quarter to the date on which the report is 
submitted, the activities during such period of the 
Special Inspector General and the activities under 
programs and operations funded with amounts ap-
propriated or otherwise made available for military, 
economic, and humanitarian aid to Ukraine; and 
(2) includes, for applicable quarter, a detailed 
statement of all obligations, expenditures, and reve-
nues associated with military, economic, and human-
itarian activities in Ukraine, including— 
(A) obligations and expenditures of appro-
priated funds; 
(B) a project-by-project and program-by- 
program accounting of the costs incurred to 
date for military, economic, and humanitarian 
aid to Ukraine, including an estimate of the 
costs to be incurred by the Department of De-
fense, the Department of State, the United 
States Agency for International Development, 
and other relevant Federal agencies to complete 
each project and each program; 
(C) revenues attributable to, or consisting 
of, funds provided by foreign nations or inter-
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mechanism identified, and solicited offers 
from, potential individuals or entities to 
perform the contract, grant, agreement, or 
other funding mechanism, including a list 
of the potential individuals or entities that 
were issued solicitations for the offers; and 
(iv) the justification and approval doc-
uments on which the determination to use 
procedures other than procedures that pro-
vide for full and open competition was 
based. 
(b) COVERED CONTRACTS, GRANTS, AGREEMENTS, 
AND FUNDING MECHANISMS.—A contract, grant, agree-
ment, or other funding mechanism described in this sub-
section is any major contract, grant, agreement, or other 
funding mechanism that is entered into by any Federal 
department or agency that involves the use of amounts 
appropriated or otherwise made available for the military, 
economic, or humanitarian aid to Ukraine with any public 
or private sector entity— 
(1) to build or rebuild the physical infrastruc-
ture of Ukraine; 
(2) to establish or reestablish a political or soci-
etal institution of Ukraine; 
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(3) to provide products or services to the people 
of Ukraine; or 
(4) to provide security assistance to Ukraine. 
(c) PUBLIC AVAILABILITY.—The Special Inspector 
General shall publish each report submitted pursuant to 
subsection (a) on a publicly available internet website in 
English, Ukrainian, and Russian. 
(d) FORM.—Each report required under subsection 
(a) shall be submitted in unclassified form, but may in-
clude a classified annex if the Special Inspector General 
determines that a classified annex is necessary. 
(e) SUBMISSION
OF COMMENTS
TO CONGRESS.— 
During the 30-day period beginning on the date a report 
is received under subsection (a), the Secretary of State 
and the Secretary of Defense may submit comments to 
the appropriate congressional committees, in unclassified 
form, regarding any matters covered by the report that 
the Secretary of State or the Secretary of Defense con-
siders appropriate. Such comments may include a classi-
fied annex if the Secretary of State or the Secretary of 
Defense considers such annex to be necessary. 
(f) RULE OF CONSTRUCTION.—Nothing in this sec-
tion may be construed to authorize the public disclosure 
of information that is— 
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(1) specifically prohibited from disclosure by 
any other provision of law; 
(2) specifically required by Executive order to 
be protected from disclosure in the interest of de-
fense or national security or in the conduct of for-
eign affairs; or 
(3) a part of an ongoing criminal investigation. 
SEC. 11. TRANSPARENCY. 
(a) REPORT.—Except as provided in subsection (c), 
not later than 60 days after receiving a report under sec-
tion 10(a), the Secretary of State and the Secretary of 
Defense shall jointly make copies of the report available 
to the public upon request and at a reasonable cost. 
(b) COMMENTS.—Except as provided in subsection 
(c), not later than 60 days after submitting comments 
pursuant to section 10(e), the Secretary of State and the 
Secretary of Defense shall jointly make copies of such 
comments available to the public upon request and at a 
reasonable cost. 
(c) WAIVER.— 
(1) AUTHORITY.—The President may waive the 
requirement under subsection (a) or (b) with respect 
to availability to the public of any element in a re-
port submitted pursuant to section 10(a) or any 
comments submitted pursuant to section 10(e) if the 
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President determines that such waiver is justified 
for national security reasons. 
(2) NOTICE OF WAIVER.—The President shall 
publish a notice of each waiver made under para-
graph (1) in the Federal Register not later than the 
date of the submission to the appropriate congres-
sional committees of a report required under section 
10(a) or any comments under section 10(e). Each 
such report and comments shall specify whether a 
waiver was made pursuant to paragraph (1) and 
which elements in the report or the comments were 
affected by such waiver. 
SEC. 12. AUTHORIZATION OF APPROPRIATIONS. 
(a) IN GENERAL.—There is authorized to be appro-
priated $20,000,000 for fiscal year 2023 to carry out this 
Act. 
(b) OFFSET.—The amount appropriated under the 
heading ‘‘ASSISTANCE FOR EUROPE, EURASIA, AND CEN-
TRAL ASIA’’ in title III of the Department of State, For-
eign Operations, and Related Programs Appropriations 
Act, 2022 (division K of Public Law 117–103) is reduced 
by $20,000,000. 
SEC. 13. TERMINATION. 
(a) IN GENERAL.—The Office shall terminate on the 
day that is 180 days after the date on which amounts ap-
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propriated or otherwise made available for the reconstruc-
tion of Ukraine that are unexpended are less than 
$250,000,000. 
(b) FINAL REPORT.—Before the termination date re-
ferred to in subsection (a), the Special Inspector General 
shall prepare and submit to the appropriate congressional 
committees a final forensic audit report on programs and 
operations funded with amounts appropriated or otherwise 
made available for the military, economic, and humani-
tarian aid to Ukraine. 
Æ 
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