Organizational and legal models of operational implementation of international aid to Ukraine

The article examines the new organizational and legal formats of control, assessment and reporting (accountability) of the provision of defense forces within the framework of international aid to Ukraine. The position of foreign partners of the «Ramstein» group, who worked on adapting the American practice of accountability to the combat environment in Ukraine with the help of expanded financial and legal reporting mechanisms and field inspections, is noted.Peculiarities are considered and organizational and legal models of operational implementation of international aid to Ukraine controlled by USAID (US Agency for International Development) are schematically displayed. Attention is focused on the fact that the peculiarity of the operational financial implementation of international aid to support the defense forces of Ukraine is that USAID provides direct budget support through the World Bank mechanism, which provides the most efficient way to quickly deliver urgently needed funds with a high degree of accountability. The reverse control (through the final accounts according to the destination) is carried out by the international consulting company “Deloitte” (one of the four largest audit companies in the world with headquarters in London) to confirm that Ukraine uses the international aid from the USA as intended.The peculiarities of the organizational and legal model of providing international aid through investment in the Ukrainian economy with the implementation of operational and legal control mechanisms are described and schematically depicted. Namely, it is specified that the American Development Finance Corporation (hereinafter - DFC) cooperates only with carefully verified investor clients, and investments and all potential business partners are checked for possible corruption risks according to developed individual programs based on general financial reporting. Due diligence involves representatives of the US Agency for International Development and the US Department of the Economy, who are in Ukraine to speed up due diligence and find new opportunities through the Advantage Ukraine project.It was concluded that the introduction and functioning of new models of providing international aid with the implementation of mechanisms of operational and legal control ensures a multi-level system of financial and legal accountability, which generally meets the requirements (standards) for the provision of defense forces within the framework of international aid.