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Title page 1
Contents 3
Highlights 2
Letter 6
Background 10
Key Economic and Political Developments in Ukraine 10
Key Agencies Managing U.S. Assistance to Ukraine, 2022 Through 2024 14
Establishment of the Ukraine Donor Platform by the U.S. and Other G7 Countries 15
Ukrainian Government Entities and Civil Society Groups Involved in Early Recovery Efforts 15
The U.S. and Other Donors Aimed to Help Ukraine Build a Stable Economy and Democracy by Linking Assistance to Reforms 17
From 2022 Through 2024, Donors' Efforts Centered on Stabilizing Ukraine and Enabling Its Economic Growth and EU Integration 17
The U.S. and Other Donors Provided Loans and Grants Linked to Ukrainian Economic and Political Reforms 18
State Did Not Fully Develop Ways to Measure Progress or Determine Costs for Its Assistance Strategy but Facilitated Interagency Collaboration 21
State's Strategy Addressed Some Key Elements but Did Not Fully Develop Others That Would Support Recovery Planning 22
State Did Not Estimate Funding Resources Needed to Achieve the Strategy's Objectives 26
State Facilitated Interagency Collaboration as It Led Ukraine Recovery Planning 27
Donors and the GoU Used the Ukraine Donor Platform for Collaborative Decision-Making and Catalyzing Support for Recovery Efforts 28
The Ukraine Donor Platform Has Been the Primary Recovery Assistance Coordination Mechanism; Other Groups Have Played Important Roles 28
Donors Identified the Ukraine Donor Platform and the U.S Leadership Role as Critical to Advancing Recovery Efforts 31
Ukrainian Entities Had Been Taking Steps to Improve Transparency and Accountability but Were Facing Impediments 33
The GoU Had Been Building a System for Managing Projects and Implementing Reforms to Support Early Recovery 33
Impediments to Early Recovery Included Consequences of the War and Continuing Corruption Risks 38
Conclusions 41
Recommendations for Executive Action 42
Agency Comments 43
Appendix I: Objectives, Scope, and Methodology 45
Appendix II: Analysis of the Extent to Which State Followed Leading Interagency Collaboration Practices in Ukraine Recovery 52
Appendix III: Comments from the Department of State 56
Appendix IV: Comments from the Export-Import Bank 59
Appendix V: GAO Contact and Staff Acknowledgments 61
Tables 3
Table 1. Ukrainian Government Entities Involved in Recovery Efforts, as of December 2024 16
Table 2. Donors and the GoU Endorsed the Lugano Principles to Guide Ukraine's Recovery 17
Table 3. GAO's Assessment of Key Elements Present in State's Ukraine Assistance Strategy 22
Table 4. State's EUR/ACE Generally Followed GAO's Eight Leading Interagency Collaboration Practices in Its Ukraine Recovery Planning 52
Figures 4
Figure 1. Independence Square in Kyiv, Site of Protests During the Orange Revolution and the Revolution of Dignity 11
Figure 2. Map of Ukraine Illustrating Territory Under Russian Occupation, as of December 2024 13
Figure 3. The Ukraine Donor Platform and Other Coordination Groups for Ukraine's Recovery, as of December 2024 29
Figure 4. Ukraine's Cabinet of Ministers Headquarters Housed Entities Working on Recovery 35
Figure 5. DREAM Project Office in Kyiv, Ukraine 36
