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 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 expenditure reporting. The following is an overview of the important dates and what’s new for FY2023 PEPFAR Program Expenditure Reporting:
What's New for FY23 Expenditure Reporting?
Online Data Entry
There are now three options for reporting expenditures:
- Direct Entry: Implementing Partners can now 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: Implementing Prime Partners 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.
- Copy and Paste: Implementing Partners can copy and paste their expenditure data directly from the Template into the ERB APP. Partners will no longer need to report metadata.
The new data entry functionality will still offer the option to use an excel-based expenditure reporting template. This means partners can still work offline by entering data into the template, and then copying and pasting it into the ERB Processor App for submission, or uploading the entire template into the ERB Processor App.
When using online data entry (e.g. typing expenditures directly into the DATIM system), users will now see real-time validations. Whenever unlikely combinations are entered, or other validation issues are found, the App will provide real time error/warning messages. The functionality also resolves issues around 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 to supplement existing instructions.
Simplified Expenditure Reporting Template
This year’s template is a simplified version of the template that has been used in past years. This year’s template removes the Metadata and Errors Checks Tab and simplifies the import/reporting process.
The new 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 and 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 you 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 this year’s 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 (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.
Guidance Structure in PEPFAR Zendesk
In response to user feedback regarding the challenges of locating Expenditure Reporting (ER) content within PEPFAR ZenDesk and to improve user support, we have reorganized the Expenditure Reporting Guidance pages. The restructuring ensures that the content is now identical across both the Training and Tutorials page and the Guidance page, eliminating confusion.
Here is the updated structure, categorized into six sections, each containing relevant content and general resources:
Section 1: DATIM User Management
- User Administration: ER User Types and Account Requests
- User Administration: Creating New ER User Accounts
- DATIM Data Approval Level Statuses and Actions
Section 2: COP22/FY23 Template and Key Reference Documents
- What’s New for COP22/FY23 Expenditure Reporting
- Expenditure Reporting Template
- Expenditure Reporting Webinar (USG only-available 1-2 weeks after webinar)
- Online Data Entry Demo
- Monitoring PEPFAR Program Expenditures
- COP22/FY23 PEPFAR Financial Classification Reference Guide
Section 3: Guidance for Data Entry
- Template Data Entry Instructions for Partners
- DATIM ERB App Data Entry Instructions for Partners
Section 4: Guidance for Data Submission
- Template Data Submission Instructions for Partners
- DATIM ERB App Data Submission Instructions for Partners
- COP22/FY23 ER Checklist Before Submitting Expenditures – Implementing Partners
Section 5: Guidance for Agency Data Review
- Instructions for Agency Field Review
- COP22/FY23 ER Checklist for Reviewing Expenditure Reporting Data- Agency Field Users
Section 6: Viewing and Revising Partner Data
- Accessing Your Data on Panorama Spotlight
- Expenditure Reporting Data Change Request (available once Change Request Period opens in January)
- PEPFAR COP23 Financial Classifications Reference Guide (available after ER Reporting ends in November)
What’s Unchanged from FY22 Expenditure Reporting?
Basic ER Guidelines
The purpose and methodology of FY23 PEPFAR Expenditure Reporting is unchanged from prior cycles.
- Cash basis
- Only PEPFAR funding, no other USG or other donor funding
- Reported annually by IP in US dollars (USD)
- Prime partner upload template in DATIM
- Capture all expenditure for the fiscal year (October 1, 2022 – September 30, 2023)
- Expenditure reporting classification exclusive and comprehensive