Checklist for Implementing Partners – Before Submitting Expenditures

Marc-Endre Dion -


The checklist attached in this article outlines practical steps that implementing partners at each stage of the expenditure reporting workflow must take to ensure data entry, accuracy, and completeness. This is a checklist for both prime partners and subrecipients that outlines the steps that must be taken to ensure an accurate and on time expenditure reporting submission. 


PEPFAR expenditure reporting is a resource monitoring activity designed to increase transparency, oversight, and accountability across PEPFAR to ultimately ensure that every taxpayer dollar is optimally invested. Expenditure reporting provides visibility into the financial execution of programmatic activities and budgets approved in COP/ROP. The combination of program performance information with program expenditure information provides powerful insight into whether an Implementing Mechanism is succeeding or failing at achieving or maintaining control of the HIV/AIDS epidemic.

Total annual PEPFAR expenditures for the prior fiscal year (FY) shall be reported according to PEPFAR’s COP22/FY23 Financial Classifications. Comprehensive descriptions and definitions of each category and subcategory are found in the PEPFAR Financial Classifications Reference Guide. Detailed guidance on tracking, evaluating and reporting PEPFAR expenditures can be found in the Monitoring PEPFAR Program Expenditures Guide.

All award recipients (prime and subrecipient) must maintain financial and accounting records, supporting documents, and all other records pertinent to the award as stated in federal guidelines and awards documents. All award recipients (prime and subrecipient) must monitor activities under Federal awards to ensure compliance with applicable Federal requirements and performance expectations. For further guidance, please reference Part 200, Subpart E of the Code of Federal Regulations, as well as the agency-specific regulations of the relevant awarding agency.  For State Department awards, please visit https://www.state.gov/wp-content/uploads/2019/10/U.S.-Department-of-State-Standard-Terms-and-Conditions-10-01-2019508.pdf 


Expenditure reporting (ER) data will pass through an approval workflow in DATIM.  This workflow is shown in the diagram below and the responsibilities of users at each level are described in sequence. 

Note that the Interagency user in DATIM is not included in this workflow.  However, Interagency (PEPFAR Coordination Office) users will have a chance to review and use the results of the expenditure reporting data collection when the data is aggregated and pushed to Panorama, an internal USG business intelligence tool, in mid-November and again in early January. 

Summary of Responsibilities

  • Complete the ER template in Excel in conversation with Agency POC
  • Upload ER template to DATIM via the ERB Processor app
  • Submit ER template/mechanism in DATIM via the Data Approval app


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