The objective of this audit was to assess the effectiveness of the DoD’s internal controls over the use of funds appropriated for the replenishment of defense articles and the reimbursement for services provided to Ukraine under Presidential Drawdown Authority (PDA).
Since February 2022, the Ukraine Supplemental Appropriations Acts provided the DoD $39.3 billion in replenishment funds to offset the impact on DoD combat readiness from providing $31.8 billion worth of equipment, munitions, and services to Ukraine. The Military Departments (MILDEPs) were authorized to use the funds to replace defense articles or reimburse costs for services and training provided to Ukraine under PDA.