On December 10, 2025, the Cabinet of Ministers of Ukraine adopted Resolution No. 1616, which approved the Procedure for the Creation of the American-Ukrainian Reconstruction Investment Fund.
Thus, in accordance with the approved Procedure, the State Organization “Agency for Support of Public-Private Partnership” no later than April 1 of the current year transfers budget funds and 50 percent of the premium (bonus) paid to the state to the bank account of the Partnership or the Partnership's representative office in Ukraine or the Partnership's bank account abroad, which is determined by the Partnership and notified by the Partnership to the Agency.
The State Service for Geonadra and the State Tax Service shall provide annually, by March 15 of the year following the reporting year, within the limits of their competence, information to the Agency on compliance with the terms of the Agreement on the Reconstruction Fund and the Agreement on Limited Partnership, as well as the requirements of tax, budget legislation and legislation on production sharing agreements in terms of the collection of the Agreed upon Income with Ukraine and related royalty income, if any, and the payment of the collected amounts to the Partnership.
The Treasury shall provide the Agency with information on the receipt of funds to the state budget by March 15 of the year following the reporting year in accordance with the budget revenue classification codes determined by the Ministry of Economy.
The Agency shall prepare annually by May 1 of the year following the reporting year, based on information received from the State Service for Geonadra, State Tax Service, and the Treasury:
- a report on the collection of the Agreed-upon Income with Ukraine and related royalty income, if any;
- a report on compliance with the terms of the Agreement between the Government of Ukraine and the Government of the United States of America on the Establishment of the American-Ukrainian Reconstruction Investment Fund and the requirements of the legislation on the collection of the Agreed-upon Income with Ukraine and related royalty income.
The State Audit Service conducts an audit of the report on the collection of the Agreed-upon Income with Ukraine and related royalty income, if any, and an audit of internal control over the accounting, collection and payment to the Partnership of such Agreed-upon Income with Ukraine and related royalty income, if any, and a report on compliance with the terms of the Reconstruction Fund Agreement, in accordance with the procedure established by law, by December 1 of the year following the reporting year.
The preservation of information and documents shall be ensured for at least five years after the relevant or each collection and payment to the Partnership of the Agreed-upon Income with Ukraine and related royalty income, if any, or for a longer period if necessary to resolve any legal disputes, claims or violations identified during the audit. The audit report of the State Audit Service shall be submitted to the Audit Commission of the Partnership.
The audit working documentation compiled in connection with the audit shall be kept for at least three years from the date of completion of such audit and a copy thereof shall be provided upon request to the Partnership's audit committee and each partner.
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