How long will it take to rebuild Ukraine?

By Resolution No. 382 dated April 25, 2023, the Cabinet of Ministers of Ukraine approved the Procedure for implementing an experimental project on the restoration of settlements affected by the armed aggression of the Russian Federation, which was intended to serve as a model for the large-scale reconstruction of all affected territories of Ukraine.

However, due to the lack of a proper strategic, organizational, and financial framework, inconsistencies in regulatory provisions, and a mismatch between the powers and responsibilities of project coordinators, the project’s objectives were not achieved.

These are the conclusions of the audit conducted by the Accounting Chamber on the topic “Restoration of settlements affected by the armed aggression of the Russian Federation.” The audit report, covering the implementation period of the project in 2023–2024 (and certain issues in 2025), was approved during the meeting of the Accounting Chamber on April 7, 2026.

Within the framework of the project, 595 facilities in six settlements across Kyiv, Chernihiv, Sumy, Kharkiv, and Kherson regions were subject to restoration. In total, information on nearly 7,000 facilities in these settlements was entered into the Register of Damaged and Destroyed Property.

The Government allocated UAH 10.8 billion for comprehensive reconstruction under the project, and an additional UAH 0.5 billion for facility-based restoration in the same settlements. The project included both multi-apartment and private residential buildings, infrastructure, landscaping elements, educational institutions, and more.

Auditors noted that the pace of project implementation was extremely slow. In 2023, work was completed on only one of the 20 planned facilities, and in 2024, none of the planned facilities were completed. At the time of the audit, the vast majority of initiated projects remained unfinished, with some still at the initial stage of construction.

The auditors found that the restoration process began without the necessary strategic foundation. The implementation schedule for pilot projects was submitted by the Ministry for Communities and Territories Development of Ukraine without sufficient detail and with a delay of more than seven months.

Unclear delineation of functions and powers between key participants—the Ministry for Communities and Territories Development of Ukraine and the State Agency for Restoration and Infrastructure Development of Ukraine—led to delays in decision-making and complicated interagency coordination.

The process of forming lists of facilities for restoration was non-transparent: it was carried out without unified prioritization criteria, without comprehensive community recovery programs, without proper verification of documentation, and without considering the actual needs of communities.

Contrary to established procedures, final lists of facilities planned for restoration included objects not entered into the Register of Damaged and Destroyed Property: 118 in 2023 and 41 in 2024.

The project was financed by the Fund for the Elimination of the Consequences of Armed Aggression.

The use of funds from this fund took place under contradictory regulatory conditions, as certain provisions of government resolutions expanded the permitted uses of the fund compared to the laws on the State Budget.

This not only created legal uncertainty for participants in the budget process but also led to the allocation of UAH 108.3 million for works that did not fall under permitted categories.

Due to untimely and uneven distribution of appropriations, significant amounts of funding were directed to regions only at the end of budget periods, making their effective use impossible.

Thus, in 2023–2024, out of UAH 4.6 billion allocated at the end of budget periods, UAH 4.5 billion was ultimately returned to the state budget as unused.

Funding was often allocated to facilities that were not ready for implementation: they lacked approved design documentation, had not undergone technical inspection, or did not have the necessary permits.

The audit revealed numerous violations in the implementation of restoration projects.

Cases of inflated costs, unjustified expenditures, violations of contract terms, and breaches in advance payment procedures were identified.

Auditors recorded violations of urban planning legislation, including construction works carried out without proper permits amounting to UAH 27.3 million. Technical supervision of works was ineffective, leading to the acceptance of uncompleted or partially completed works.

Auditors also identified cases of submission of inaccurate and incomplete reports on the use of funds.

The Accounting Chamber provided a number of recommendations to the Cabinet of Ministers of Ukraine, the Ministry for Communities and Territories Development of Ukraine, the State Agency for Restoration and Infrastructure Development of Ukraine, and other state authorities.

The decision of the Accounting Chamber, along with the Report, is to be submitted to the Verkhovna Rada of Ukraine and its Committee on State Power Organization, Local Self-Government, Regional Development, and Urban Planning for consideration at meetings.

Information on indications of criminal offenses identified during the audit will be forwarded to the Office of the Prosecutor General by submitting the Report and this decision.

For more detailed information, see the official website of the Accounting Chamber in the “News” section dated April 9, 2026. Also refer to the information dated August 27, 2025, titled “Some Notes on the Reconstruction of Ukraine.”

Based on the above, the issue of Ukraine’s reconstruction is highly complex and, under current Ukrainian realities, may extend for an indefinite period.

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