Source: European Parliament
EU financial assistance to Ukraine follows a control framework with both internal and external controls, which includes checks by the Commission before making payments, expenditure verifications by independent auditors contracted by the Commission, audits by the European Court of Auditors on expenditure and performance, and administrative and criminal investigations by the Anti-Fraud Office and the European Public Prosecutor’s Office.
With the establishment of the Ukraine Facility[1], the Commission has even more robust powers to exercise audit and control, which became binding on Ukraine with the framework Agreement between the Union and Ukraine[2].
An independent Audit Board[3] assists the Commission in assessing the effectiveness of Ukraine’s management and control systems for the funds provided under the Ukraine Facility.
In implementing the Ukraine Facility, the Commission and Ukraine are taking appropriate measures to protect the financial interests of the Union.
The Commission conducts comprehensive ex ante controls prior to any payment requests submitted by Ukraine. Following the disbursement, the Commission also carries out risk-based ex-post audits on Ukraine Plan steps.
Regarding the future reconstruction of Ukraine, it is currently too early to provide specific details on costs and the involvement of various donors.
The Commission will continue to collaborate with Ukraine and its partners to support recovery and reconstruction efforts, particularly through the Ukraine Donor Platform.
- [1] https://eur-lex.europa.eu/eli/reg/2024/792/oj/eng
- [2] Commission Decision C(2024)3456 of 17 May 2024 approving the framework Agreement between the European Union and Ukraine laying down the principles of financial cooperation under the Ukraine Facility.
- [3] https://eur-lex.europa.eu/eli/dec_impl/2024/1697/oj/eng