The United States Government (USG) requires an annual report of expenditures of PEPFAR programs at the end of each fiscal year (1 October–30 September). The purpose of this reporting is to better understand the costs the USG incurs to provide a broad range of HIV services and support and subsequently use this information to improve program planning.
This guidance provides a high-level overview of PEPFAR’s expenditure reporting requirements according to the PEPFAR financial classification structure.
For PEPFAR program expenditures for FY19 (COP18), all PEPFAR Implementing Partners (IPs) are required to report their PEPFAR expenditures. There are no significant changes in PEPFAR’s expenditure reporting template or the PEPFAR Financial Classifications Reference Guide v1.1 for FY19.
New for FY19: Prime recipients are required to identify their subrecipients by name and DUNS number and to report subrecipient expenses by intervention. No cost categories will be requested for subrecipients for FY19.