COP22FY23 PEPFAR Financial Classifications Reference Guide

Marc-Endre Dion -

PLEASE NOTE: New financial classifications were introduced for use in COP23 planning, which made significant changes to both program areas and beneficiaries, most notably introducing the concept of targeted and allocated beneficiaries. These new classifications are not included in this document because this document is intended to support the COP22/FY23 Expenditure Reporting process, which will use the financial classifications from the COP22 planning cycle.  Next year’s expenditure reporting (for COP23/FY24) will make use of the new classifications that were rolled out during the COP23 planning cycle, and an updated financial classification reference guide will be released in November of 2023 to support ongoing tracking on expenditures during the COP23/FY24 implementation period using the new financial classifications.

This article contains the PEPFAR Financial Classifications Reference Guide and summaries of these classification definitions. 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 PEPFAR funded activities and services are classified systematically as interventions, which is a combination of programs and beneficiaries (and sub beneficiaries). Budget and program expenditures are further arrayed according to the cost classification.



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