Checklist for Reviewing Expenditure Reporting Data

Marc-Endre Dion -


The checklists included in this article outline practical steps that users at each stage of the expenditure reporting workflow must take to ensure data entry, accuracy, and completeness. There is a checklist for Implementing partners-both prime partners and subrecipients- that outlines the steps that must be taken to ensure an accurate and on time expenditure reporting submission.  In addition, there is a checklist for agency reviewers of expenditure reporting submissions.


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 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

In FY22, subrecipients with expenditures greater than $25,000 will report expenditures in a separate template and will provide full cost category detail for their expenditures. This will enable greater visibility into the expenditures of both prime and subrecipients. Prime partners will upload all templates for the mechanism into DATIM, the prime partner template and all templates for their subrecipients; subrecipients will not interact with the DATIM system at all.  

Workflow in DATIM

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. 




Implementing Partners

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

Checklist for reviewing data

  • IPs should use the "COP21FY22 ER Checklist Before Submitting COP21/FY22 ER Template - IP Users" attached to this article to verify the accuracy of data entry and submission.

Other resources

Agency Field / AORs/CORs

Summary of responsibilities

  • Review ER template for accuracy and completeness via the ERB Processor app
  • Accept and submit ER template in DATIM via the Data Approval app

Checklist for reviewing data

  • Agency Field users should use the "COP21FY22 ER Checklist Before Accepting COP21/FY22 ER Template - Agency Users" attached to this article to verify the accuracy of an IP's submission.

Other resources

Agency HQ

Summary of responsibilities

  • Review ER data for accuracy and alignment to program and strategy
  • Accept and submit ER template in DATIM via the Data Approval app
  • Agency HQ users may utilize the same resources listed above for reviewing and approving or rejecting ER data 


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