Sec. 7073.
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Funds appropriated by this Act and made available to the Government of Ukraine as a cash transfer shall be subject to a memorandum of understanding that describes how the funds proposed to be made available will be used and includes appropriate safeguards for transparency and accountability: Provided , That such assistance shall be maintained in a separate, auditable account and may not be commingled with any other funds: Provided further , That at least 15 days prior to the initial obligation of such funds, the Secretary of State or the Administrator of the United States Agency for International Development, as appropriate, shall submit to the appropriate congressional committees a report detailing procedures and processes to ensure such funds are used by the Government of Ukraine in the manner agreed to by such Government, including details on the memorandum of understanding and appropriate safeguards for transparency and accountability required by this paragraph, if applicable:
Provided further , That such report shall be updated every six months following the submission of the first report and shall be submitted until funds made available for such direct financial support are expended. The Secretary of State or the Administrator of the United States Agency for International Development, as appropriate, shall report to the appropriate congressional committees on the uses of any funds appropriated by this Act and provided for direct financial support to the Government of Ukraine and the results achieved, not later than 90 days after the date of enactment of this Act and every 90 days thereafter until September 30, 2025:
Provided , That such report shall also include the metrics established to measure such results. Funds appropriated by this Act and made available for direct financial support for the Government of Ukraine shall be subject to the regular notification procedures of the Committees on Appropriations. Notifications required for assistance for Ukraine pursuant to the requirements of this Act or title VI of division N of Public Law 117–103 or title V of Public Law 117–128 shall include the requirements enumerated under this section in the report accompanying this Act.
The Inspectors General of the Department of State and United States Agency for International Development shall carry out reviews of the activities of their respective agencies to execute any funds appropriated by this Act for assistance for Ukraine and funds appropriated in title VI of division N of Public Law 117–103 and title V of Public Law 117–128 : Provided , That the Inspectors General shall coordinate with the Inspectors General of the Department of Defense and other relevant Federal agencies in conducting such oversight:
Provided further , that the Inspectors General shall provide to the appropriate congressional committees an initial written report not later than 120 days after the date of enactment of this Act. The Secretary of State, in coordination with the USAID Administrator, shall submit a report, not later than 45 days after enactment of this Act and every 90 days thereafter until September 30, 2024, to the appropriate congressional committees on funding and other in-kind donations, commodities, and other articles provided to Ukraine by other donors after February 24, 2022:
Provided , That such report shall include funding disaggregated by donor, type of assistance, including funds made available for budget support, and shall be displayed in United States Dollars. The Secretary of State, in coordination with the USAID Administrator, shall submit a report, not later than 45 days after enactment and every 90 days thereafter until September 30, 2024 on all assistance provided pursuant to this Act or title VI of division N of Public Law 117–103 or title V of Public Law 117–128 to Ukraine, including a breakdown of programs by funding amount, implementing partner, as appropriate, geographic region, and a summary of assistance provided.
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