This article contains the PEPFAR Financial Classifications Reference Guide, which explains the structure whereby PEPFAR activities and services and corresponding budgets and expenditures are uniformly organized, clearly identified, and easily accounted. PEPFAR funded activities and services are classified as interventions, which are 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, attached below, was used for FY25 expenditure reporting. Version 7.1 of the Financial Classifications Reference Guide, used for budgeting during the FY26 PEPFAR Bridge Plan process, can be accessed here on PEPFAR SharePoint. Version 7.1 of the Financial Classifications Reference Guide should be kept internal to USG.
Version: 6.0
Published: September 2025
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