This article contains the PEPFAR Financial Classifications Reference Guide. The objective of this document is to explain PEPFAR financial classifications, which is a structure whereby PEPFAR activities and services and corresponding budgets and expenditures are conveniently and uniformly organized, clearly identified, and easily accounted. In this structure, the services that are funded by PEPFAR and the activities in which the Implementing Agencies and Implementing Partners (IP) are engaged are classified systematically as interventions on the basis of a unique combination of programs (and sub-programs) and beneficiaries (and sub beneficiaries). Budget and program expenditures are further arrayed according to the object classification.
A summary of these classification definitions can be found here: