Purpose

The checklist included in this article outlines practical steps that users at each stage of the Expenditure Reporting (ER) workflow must take to ensure data entry, accuracy, and completeness. This is a checklist for Agency reviewers that outlines the steps that must be taken to conduct a thorough review and to complete the approval/submission workflow in DATIM.  

Background

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) (October 2023-September 2024) shall be reported according to PEPFAR’s COP23/FY24 Financial Classifications. Comprehensive descriptions and definitions of each category and subcategory are found in the COP23/FY24 PEPFAR Financial Classifications Reference 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 

Workflow

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 United States Government (USG) business intelligence tool, in mid-November and again in early January. 

In-Country Agency/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

In-Country Agency users should use the "Checklist for Reviewing COP23/FY24 Expenditure Reporting Template – In-Country Agency Users" attached to this article to verify the accuracy of an IP's submission.

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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