Auditors from Ukraine’s Ministry of Defense, in collaboration with the Office of the Inspector General of the U.S. Department of Defense, examined the process of accounting for and utilizing U.S. spare parts ordered and delivered to the Armed Forces of Ukraine as part of international military aid (IMA).

"The investigation did not identify any significant discrepancies in the process. However, we found a gap in the regulatory framework, which complicates the handling of spare parts from damaged military equipment provided to Ukraine by the U.S. as part of IMA. Currently, a bilateral official regulation is being developed jointly by the Ministry of Defense to enhance the efficiency of using these parts and aggregates," said Colonel Oleksandr Tytkovskyi, Director of the Department of Internal Audit of the Ministry of Defense of Ukraine.

Additionally, he mentioned the possibility of implementing a unified software product that would integrate the accounting of IMA by support services into a single system, updating current information in line with ongoing data updates from the Security Assistance Group – Ukraine (SAG-U).

"This is a great example of trust between the U.S. and Ukraine, as well as Ukraine's adoption of the best international practices. The Ministry of Defense’s Internal Audit Service conducted the investigation following audit standards accepted by the U.S. government. We will continue to build on these developments to strengthen bilateral relations between our countries and solidify our status as equal partners in the accounting of international military aid," emphasized Oleksandr Tytkovskyi.

A Memorandum between the Ministry of Defense of Ukraine and the Office of the Inspector General of the U.S. Department of Defense is already being prepared. This document will enhance oversight of security assistance to Ukraine and prevent any speculation regarding the integrity of its use by Ukraine’s Defense Forces.

Background: The Security Assistance Group – Ukraine (SAG-U) is a group established by the U.S. Department of Defense in November 2022 to coordinate the transfer of equipment and the training of Ukraine’s Armed Forces.