Purpose
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 Expenditure Reporting (ER) is to provide resource monitoring to better understand the costs the USG incurs to provide a broad range of HIV services and support, and to subsequently use this information to inform program planning through program performance assessments using financial data drawn from ER. The following is an overview of the important dates and what’s new for FY2024 PEPFAR Program ER:
Updates for COP23/FY24 Expenditure Reporting
COP23 Financial Classifications
Expenditure Reporting Financial Classifications have been updated to align to COP23 Financial Classifications. This includes the following updates:
- Beneficiaries: The Beneficiary/Sub Beneficiary reporting has been replaced by Targeted Beneficiary, reducing the reporting granularity to align with programming context. To provide the previous Sub-Beneficiary detail, an auto-calculated Allocated Beneficiary formula is applied to budgets and expenditures based on program context. For the calculations and definitions of allocated beneficiaries, please review the Allocated Beneficiary Guide.
- Program Areas: Sub-program areas were updated to align better to current PEPFAR program priorities and activities. Sub-programs were added to provide more insight into specific activities, such as HIV/TB, HMIS, and SRE activities. Less-used sub-program areas, such as Blood supply safety and Injection safety, have been retired.
- Cost Categories: The existing cost categories from COP22 have remained, although further guidance for how to interpret these, along with the other financial classifications, has been added to the Financial Classification Reference Guide to assist with interpreting them.
For details on the changes to Financial Classifications, please review the PEPFAR Financial Classifications Reference Guide.
IP Expenditure Data Exports During Reporting
IPs and Agencies will now have 2 methods of exporting expenditure data directly from DATIM:
- Financial Structured Dataset Genie: IPs and agencies will be able to access the Genie app to download data based on their level of permissions/access mirroring the structure of the Financial Structured Dataset. This will also include the Allocated Beneficiary calculation as a valuable analytics tool for IPs and agencies to see estimated allocations to beneficiaries. These data will be refreshed nightly.
- ERB Processor App Export: Within the ERB Processor App, each partner within a mechanism will have an "Export" button that will produce an Excel export that shows entries in a format mirroring the template/data entry module and will reflect the latest saved data entry from the partner. Please note: This export cannot be used to import expenditures into the ERB Processor App and will not show validations (warnings and errors).
What’s Unchanged from COP22/FY23 Expenditure Reporting?
The purpose and methodology of FY24 PEPFAR ER is unchanged from prior cycles. Expenditures reported should be on a cash basis, include only PEPFAR funding, and must be reported in US Dollars (USD). It should capture all expenditures for fiscal year 2024 (October 1, 2023 – September 30, 2024).
Online Data Entry Option
There are three options for reporting expenditures, all unchanged from FY23 reporting:
- Direct Entry: IPs can enter their expenditure data directly into the ERB Processor App in DATIM. This means they can type expenditures directly in the Application, rather than using an excel-based template.
- Template Import: IPs can still import their Template into the ERB Processor App as they did before. However, we have made improvements by providing a simplified version of the existing Template by removing the Metadata and Error Checks tab. The validations contained are now handled by the ERB Processor App. See Instructions for ERB App Data Entry page for details.
- Copy and Paste: IPs can copy and paste their expenditure data directly from the Template into the ERB APP. IPs will no longer need to report metadata.
The online data entry functionality will still offer the option to use an Excel-based ER template. This means IPs can still work offline by entering data into the template, and then copying and pasting into the ERB Processor App for submission, or importing the entire template into the ERB Processor App.
When using online data entry (e.g. typing expenditures directly into the DATIM system), users will see real-time validations. Whenever unlikely combinations are entered, or other validation issues are found, the ERB Processor App will provide real time error/warning messages. This also resolves issues around entering incorrect metadata or template file corruption by reducing the reporting requirements in the template (see Simplified Expenditure Reporting Template section below).
Additional guidance on how to enter data in the ERB Processor App is available on PEPFAR Zendesk.
Simplified Expenditure Reporting Template
The template is a simplified version of the template used in past years. The template removes the Metadata and Errors Checks Tab and simplifies the import/reporting process.
The Template consists of four tabs:
- Instructions: This tab remains unchanged, providing partners with information on the purpose of the Template.
- Subrecipient Organization: A new addition to the template, this tab is for subrecipient partners to enter their Subrecipient Name and their respective Unique Entity Identifier (UEI). This tab is intended only for Subrecipients who use the template; Prime Partners do not have to complete this tab.
- Primes or Subs Over $25K: This tab replaces the legacy Expenditure Tab while retaining the error (pink) and warning (yellow) validations for unlikely combinations of program area and beneficiary/cost category.
- Subrecipients Under $25K: This tab is designed for Subrecipients reporting expenditures below $25,000. This tab should not be used for any Primes or Subrecipients with expenditures greater than $25,000.
With the simplified template, partners can continue to use existing offline data entry methods supplemented with the online data entry option in the ERB Processor App. For example, partners can edit their data offline using the Template, and then easily import, or copy and paste expenditures into the system. Upon import, the ERB Processor App user interface will display the cost entries and relevant validations, allowing users to quickly review and address any discrepancies, ensuring data accuracy.
Only One Partner Reports in Each ER Template (if using)
It is important to note that the template only allows 1 partner (either prime or subrecipient) to report in each template, and thus each prime and subrecipient will need to fill out a separate template. This includes subrecipients below $25k in expenditures. The option to report multiple Subrecipients with expenditures below $25,000 within the Prime’s template is no longer available. The template will still include separate tabs for each type of partner (i.e., Prime, Subs Over $25,000 and Subs Under $25,000). However, once one reporting tab has expenditures entered, the other tab will be grayed out to ensure that only one organization is entered per template.
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