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.
Guidance around Monitoring PEPFAR Program Expenditures FY2019 is posted on this site. The following is a quick overview of the important dates and what’s new for FY2019 PEPFAR Program Expenditure Reporting.
New for FY19 expenditure reporting
An IP must report all PEPFAR funds expended during the previous fiscal year, including funds subawarded to a subrecipient. New for FY19, the prime partner must report all funds subawarded to each subrecipient separately, identifying each unique subrecipient by entity name and its DUNS number, as well as reporting expenditures by intervention, i.e., by program area and beneficiary classification. Subrecipient expenditures do not need to be reported by cost category.
Unchanged from previous expenditure reporting
PEPFAR’s financial classifications used for expenditure reporting provide a comprehensive, flexible, and transparent tracking of PEPFAR’s investment. The classification structure is common across budget formulation, budget execution and expenditure reporting to allow for tracking of resource allocation against budgeted funding allocations. This allows PEPFAR to adhere to the basic principle that the same classification is used for both budgeting and financial reporting. Definitions, examples, exclusions and other guidance is part of the PEPFAR Financial Classifications Reference Guide.
Common Excel template
As in previous years, recipients of PEPFAR funding (Implementing Partners, IPs) are required to capture PEPFAR Program Expenditures in an Excel form, PEPFAR Program Expenditures (DS-4213; OMB control number 1405-0208) as a part of completing the PEPFAR annual progress report at the end of each USG fiscal year (September 30). As in FY18, expenditure reporting is at the OU level, not disaggregated by benefitting country or sub national unit (SNU). New for FY19, the template requires subrecipients be identified by entity name and its DUNS number, as well as expenditures by intervention. This Expenditure Reporting Excel Template is available for download.
Purpose and methodology
It is important to also note that the purpose and methodology of PEPFAR expenditure reporting is unchanged from prior reporting periods. This common methodology includes:
- Cash basis
- Only PEPFAR funding, no other USG or other donor funding
- Reported annually by IP in US dollars (USD)
- Prime partner responsible for reporting all funding, even if disbursed to subrecipients or subgrantees
- Capture all expenditure for the fiscal year (October 1, 2018 – September 30, 2019)
- Expenditure reporting classification exclusive and comprehensive
Upload via DATIM
FY2019 reporting will continue via the upload of the Excel template for expenditure reporting by IPs to the Data for Accountability, Transparency and Impact Monitoring (DATIM) system at datim.org. DATIM accounts are specific for expenditure reporting. Prior year users who have forgotten their passwords or whose accounts are inactive can follow the links for support on the login page. New expenditure reporting users can request accounts at register.datim.org. The DATIM expenditure reporting data approval workflow is as follows: Implementing Partner > Agency Field / AORs/CORs > Agency HQ > Global.
Attachment (Same text as above, but printable):