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. In FY2018 (October 1, 2017 to September 30, 2018), the structure and content of the expenditure report has changed to reflect PEPFAR’s shift from target-based budgeting to program-based budgeting (for more information on the budgeting approach, see PEPFAR Fiscal Year 2018 Country Operational Plan (COP) Guidance for Standard Process Countries, available at https://www.pepfar.gov/reports/guidance).
New expenditure classifications
PEPFAR has developed a revised financial classification structure that provides a more comprehensive, flexible, and transparent tracking of PEPFAR’s investment. The classification structure will now be common across budget formation, 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 budgets and financial reporting should track the same structure. Definitions, examples, exclusions and other guidance is part of the PEPFAR Financial Classifications Reference Guide. These are summarized in the PEPFAR Financial Classifications Reference Guide- At a Glance.
Simplified 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).
For FY2018 the expenditure reporting template has been simplified:
- Common, standardized template for all IPs; see Expenditure Reporting Excel Template
- Reporting at OU level, not disaggregated by benefitting country or sub national unit (SNU)
- All subrecipient reporting summarized as subrecipient, not arrayed by object class (cost category)
Upload via DATIM
For FY2018 reporting, PEPFAR will be transitioning the upload of the Excel template for expenditure reporting by IPs from the PEPFAR Records Organizations Management Information System (PROMIS) system to the Data for Accountability, Transparency and Impact Monitoring (DATIM) system.
Prior to the go live date on October 1st, DATIM User Administrators will be instructed on how to invite users to create accounts in DATIM for expenditure reporting. DATIM accounts will be specific for expenditure reporting; users who already accessed DATIM for MER will need to establish new accounts specific for expenditure reporting. The DATIM expenditure reporting data approval workflow is as follows: Implementing Partner > Agency Field / AORs/CORs > Agency HQ > Global
Prime IPs will capture PEPFAR program expenditures in the standardized Excel templates and upload via DATIM beginning October 1, 2018 by November 8, 2018 for approval by Agency field AOR/COR/Project Officer by November 15. Expenditure reporting will also follow the same timeline as MER in the FY2018 PEPFAR Data Calendar. Listed below is an outline of upcoming activities for expenditure reporting.
Unchanged from previous expenditure reporting
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, 2017 – September 30, 2018)
- Expenditure reporting classification exclusive and comprehensive
Attachment (Same text as above, but printable):