December 2014 — This brief describes a stream-lined approach to help country programs meet required expenditure analysis reporting for the President’s Emergency Plan for AIDS Relief (PEPFAR). In response to new requirements in 2011 by the U.S. Office of the Global AIDS Coordinator, which manages PEPFAR, FHI 360 developed guidance for programs and projects that need to report costs incurred by PEPFAR in provision of HIV prevention, care, treatment and support services. FHI 360’s unified approach to expenditure analysis reporting provides a coherent structure and process to a task that many finance officers otherwise find difficult to conduct.