Report Contents
What OIG Audited
Numerous atrocities have been catalogued since Russia’s 2022 invasion of Ukraine. In response, one of the Department of State’s (Department) priorities has been to ensure justice and accountability for war crimes. Embassy Kyiv, Ukraine, has highlighted holding Russia and its enablers accountable for war crimes and damage to Ukraine as a mission goal. The Office of Global Criminal Justice (GCJ) and Bureau of International Narcotics and Law Enforcement Affairs (INL) implemented three Department awards designed to increase the Government of Ukraine’s (GOU) capacity to investigate, document, and prosecute war crimes. The Office of Inspector General (OIG) conducted this audit to determine whether the Department’s assistance to support war crimes accountability in Ukraine is achieving stated goals and objectives.
What OIG Found
OIG observed that the Department awards reviewed for this audit generally contributed to the goal of increasing the GOU’s capacity to investigate, document, and prosecute war crimes. Specifically, the three selected implementing partners for the Department awards demonstrated that they have supported a range of activities to expand Ukraine’s capacity to prosecute war crimes, including providing consultation services on what evidence is necessary for specific types of war crimes cases, developing protocols for investigating war crimes, and conducting regular legislative analyses to assist Ukraine’s Office of Prosecutor General. However, OIG found shortcomings in the Department’s approach to designing and implementing award monitoring. For example, OIG found that the Department bureaus managing the awards (GCJ and INL) did not consistently develop baseline measures or targets for performance indicators and did not revise targets when additional funds were awarded. In addition, OIG found that monitoring plans did not include sufficient details, and one bureau could not demonstrate that it consistently assessed progress reports. Furthermore, OIG found that the Department did not perform site visits or virtual desk audits. These shortcomings occurred, at least in part, because Department officials charged with designing and implementing the monitoring plans overlooked or did not prioritize all Department monitoring requirements. Without appropriate baseline measures and performance targets, monitoring plans that can assess progress, and periodic site visits or virtual desk audits, the Department is limited in its ability to determine whether the awards designed to increase the GOU’s capacity are on track to meet expected award objectives and achieve desired results. Moreover, because of inconsistent monitoring, the Department missed opportunities to identify gaps and target improvements in its war crimes accountability awards.
What OIG Recommends
OIG made five recommendations to the Bureau of European and Eurasian Affairs, two recommendations to INL, and two recommendations to the Bureau of Global Acquisitions to improve the Department’s ability to measure the extent to which foreign assistance to support war crimes accountability in Ukraine is on track to achieve stated goals and objectives. Based on the responses to a draft of this report, OIG considers all recommendations resolved, pending further action. A synopsis of the Department’s comments and OIG’s reply follow each recommendation in the Audit Results section of this report. The Department’s responses are reprinted in their entirety in Appendices B through D.
Report Terms
Report Recommendations
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.
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.
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.
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.
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.
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.
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.
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.
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.