Expenditure Analyses

Since fiscal year 2012 (1 October, 2011 – 31 September, 2012), PEPFAR has begun tracking expenditures alongside planned funding in the COPs.

While structurally different from the COPs, EA data enable researchers and advocates to dig into the details of PEPFAR’s actual expenditures in each country or region. EA data are categorized across 19 Program Areas, 8 Major Categories, and 21 Minor Categories all detailed below.

While not directly comparable to COP data, EAs provide a different level of detailed data on the structure and design of PEPFAR’s programs. Importantly, when attempting to compare COP budgets and EA spending is that they are offset in terms of years. While the COPs budget funding provided during the identified financial year (e.g. COP2014 budgets fiscal year 2014 funds), the budget is actually spent in the following financial year (e.g. COP2014 budget is more tied to the fiscal year 2015 expenditures). Expenditures can also be significantly higher or lower than budgeted funds as both centrally funded programs from the Office of the Global AIDS Coordinator or unspent funds from a previous year's COP may extend into the next fiscal year.

EA Program Areas

The following descriptions are taken from PEPFAR's data dashboard glossary:

EA Major Cost Categories

Major cost categories are subdivisions of the EA Program Areas. These are general higher level classifications that exist in most program areas.

EA Minor Cost Categories

Minor cost categories are the most detailed expenditures with EAs. They are classified across 21 categories: