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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