Audit of the Department of State’s Efforts to Support War Crimes Accountability in Ukraine

Date Issued

Tuesday, March 24, 2026

Submitting OIG

Department of State OIG

Agencies Reviewed/Investigated

Department of State

Components

Bureau of Administration, Office of Logistics Management, Office of Acquisitions Management

Bureau of European and Eurasian Affairs

Bureau of International Narcotics and Law Enforcement Affairs

Report Number

AUD-SIP-26-08

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Report updated under NDAA 5274

External Link

https://www.stateoig.gov/report/aud-sip-26-08

Open Recommendations

This report has 9 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1	Yes	$0	$0
OIG recommends that the Bureau of European and Eurasian Affairs develop and implement internal controls to ensure baseline measures and targets are established for each performance indicator when awarding grants and cooperative agreements, in accordance with the Federal Assistance Directive.
2	Yes	$0	$0
OIG recommends that the Bureau of International Narcotics and Law Enforcement Affairs develop and implement internal controls to ensure baseline measures and targets are established for each performance indicator when awarding International Organization Letters of Agreement, in accordance with its Agreement Officer Representative Handbook.
3	Yes	$0	$0
OIG recommends that the Bureau of Global Acquisitions update the Federal Assistance Directive to outline the circumstances in which bureaus should assess and revise targets for performance indicators when issuing cost amendments.
4	No	$0	$0
OIG recommends that the Bureau of European and Eurasian Affairs establish targets for performance indicators for its war crimes accountability award in Ukraine with the International Criminal Justice Initiative.
5	No	$0	$0
OIG recommends that the Bureau of European and Eurasian Affairs revise its monitoring plan for its war crimes accountability award in Ukraine with the International Criminal Justice Initiative to include detailed monitoring activities to be conducted and timelines for conducting those activities, as required by the Federal Assistance Directive.
6	Yes	$0	$0
OIG recommends that the Bureau of International Narcotics and Law Enforcement Affairs establish and implement internal controls to ensure that quarterly progress reports are completed and documented in accordance with the Federal Assistance Directive and the bureau's Agreement Officer Representative Handbook.
7	No	$0	$0
OIG recommends that, following the implementation of Recommendation 5, the Bureau of European and Eurasian Affairs evaluate the feasibility of conducting virtual desk audits or site visits to Ukraine to monitor the implementation of the war crimes accountability award with the International Criminal Justice Initiative.
8	No	$0	$0
OIG recommends that the Bureau of European and Eurasian Affairs implement internal controls to ensure all monitoring activities, including site visits and virtual desk audits, are documented for the purposes of effectively managing the war crimes accountability award in Ukraine with the International Criminal Justice Initiative.
9	Yes	$0	$0
OIG recommends that the Bureau of Global Acquisitions update the Federal Assistance Directive to outline the circumstances in which site visits or virtual desk audits are recommended, such as awards with higher risk ratings and higher dollar values.