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 are a structure whereby PEPFAR activities and services and corresponding budgets and expenditures are uniformly organized, clearly identified, and easily accounted. In this structure, the PEPFAR funded activities and services are classified as interventions; an intervention is a combination of program area and targeted population. Program expenditures are further arrayed by cost category.
Please note that version 6 of the Financial Classifications Reference Guide will be used for FY25 expenditure reporting. Version 7 of the Financial Classifications Reference Guide will be used for budgeting during the FY26 PEPFAR Bridge Plan process and can be accessed here on the Bridge plan website.
Version: 6.0
Published: September 2025
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